ANAND KUMAR BANSAL,BILASPUR vs. PRINCIPAL COMMISSIONER OF INCOME TAX, RAIPUR -1, RAIPUR
In the result, appeal of the assessee is dismissed
ITA 133/RPR/2025[2013-14]Status: HeardITAT Raipur13 Nov 2025AY 2013-14
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
For Appellant: NoneFor Respondent: Ms. Manisha Kinnu, CIT-DR
Section 147Section 263
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
