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Section 2634 Section 143(3)3 Section 143(1)2 Section 143(2)2

RAMESH KUMAR vs. COMMISSIONER OF INCOME TAX

The appeal is dismissed

ITA/396/2019HC Punjab & Haryana19 Feb 2020

Bench: MR. JUSTICE AJAY TEWARI,MR. JUSTICE AVNEESH JHINGAN

Section 10(38)Section 143(1)Section 143(2)Section 143(3)Section 260ASection 263

capital gain on shares (inputs from investigation Wing). Statutory notice u/s 143(2) of the Income Tax Act, 1961 dated 18.9.2015 was issued and served upon the assessee. Subsequent notices u/s 143(2) and 142(1) of the Income Tax Act, 1961 alongwith questionnaire were issued and served upon the assessee. Sh. Ashok Kumar Goyal & Sh. Satish Kumar Goyal, Chartered