THE PRINCIPAL COMMISSIONER OF INCOME TAX, vs. SHRI RAJ RAJESHWARI GUPTA,
The appeals are dismissed
ITA/46/2025HC Rajasthan24 Mar 2026
Bench: SANJEEV PRAKASH SHARMA,SHUBHA MEHTA
Section 68
capital gain entries by the assessee. He has
relied on the judgment passed by the Delhi High Court in the case
[2026:RJ-JP:12292-DB]
(3 of 6)
[ITA-44/2025]
of Commissioner of Income-tax Vs. Nr Portfolio P. Ltd, 2013
SCC OnLine Del 6466, decided on 22.11.2013, more particularly
para Nos.19, 23 and 31, which read