DCIT, CENTRAL CIRCLE 1, RAJKOT vs. LAJVANTIBEN RAJABHAI HINDUJA, RAJKOT
ITA 94/RJT/2024[2021-22]Status: DisposedITAT Rajkot20 May 2025AY 2021-22
For Appellant: Shri R.B. Shah, Ld. ARFor Respondent: Shri Sanjay Punglia, Ld. CIT(DR)
Section 132(4)Section 143(2)Section 143(3)Section 250
capital gain arose as there was no transfer as per the Income Tax Act.",
"result": "Dismissed",
"sections": [
"143(3)",
"250",
"46A",
"132(4)",
"2(14)(v)",
"53A
