Bench: Shri Partha Sarathi Chaudhury & Shri Arun Khodpiaआयकर अपील सं. / Ita No.133/Rpr/2025 "नधा"रण वष" / Assessment Year : 2013-14 Anand Kumar Bansal Madhya Nagari Chowk, Bilaspur (C.G.)-495 001 Pan: Ahnpb0374N
Capital Gain to the tune of Rs.754202 (31,91,000- 2616345+298400-118853) arrives which has been escaped from assessment in the hands of the deceased Shri Vishun Prasad Agrawal. But perusal of the record reveals that instead of taking the income from STCG the deceased has considered it as business income of Rs.178902/-. Hence, the case was reopened u/s.148