SATYA POWER AND ISPAT LTD.,BILASPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2, RAIPUR

In the result, both the appeals of the assessee are allowed

Bench: Shri Pradip Kumar Kedia & Shri N. K. Choudhryआयकर आयकर अपील आयकर आयकर अपील अपील संसंसंसं./I.T.A. Nos.51 & 52/Rpr/2021 अपील िनधा"रण वष" वष" / Assessment Year : 2012-13 & 2013-14) (िनधा"रण िनधा"रण िनधा"रण वष" वष" Satya Power & Ispat Ltd., Deputy Commissioner Of बनाम/ बनाम बनाम बनाम First Floor, V R Plaza, Income-Tax, Vs. Link Road, Central Circle-2, Bilaspur-495001 (Cg) Raipur "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aahcs 4472 N .. (अपीलाथ" /Appellant) (""यथ" / Respondent) Shri Amit Maloo Jain, Ca अपीलाथ" ओर से /Appellant By : Shri P.K. Mishra, Cit-Dr ""यथ" क" ओर से/Respondent By : 30.07.2021 सुनवाई क" तारीख / Date Of Hearing 29.09.2021 घोषणा क" तारीख /Date Of Pronouncement आदेश/O R D E R Per Pradip Kumar Kedia - Am:

capital gains arose on such transactions of Regency Trust Ltd. amounts to Rs.49,35,753/- and Rs.2,55,650/- for Assessment Years 2012-13 and 2013-14 respectively. In response, the assessee explained that specific queries were raised in the course of search assessment in this regard and after verification of the relevant details, bills, bank payments etc., the transaction

TULIKA KEDIA, NEW DELHI,DELHI vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, RAIPUR, RAIPUR

Bench: Shri Partha Sarathi Chaudhury, Jm & Shri Arun Khodpia, Am आयकर अपील सं. / Ita No: 147/Rpr/2025 (िनधा"रण वष" Assessment Year: 2020-21)

153D. Considering the request duly signed besides the relevant ground of appeal in the Appeal Memo by Ld. AR, after no objection from the revenue, the ground no. 2 of the appeal has been allowed to be withdrawn, consequently, the same is dismissed as not pressed. 4. The brief facts of the case are that the assessment in the present