BIJOY KUMAR AGARWAL,RANCHI vs. ACIT/DCIT CENTRAL CIRCLE-1, RANCHI
In the result, the appeal of the assessee is allowed
ITA 310/RAN/2025[11-12]Status: DisposedITAT Ranchi06 Jan 2026
Bench: Shri Sonjoy Sarmaandshri Ratnesh Nandan Sahay, Accountantmember
Section 133(6)Section 143(2)Section 147Section 148Section 250
56,050, showing income from salary and house property.
The assessee also declared Long-Term Capital Gain of ₹30,55,833, claimed as exempt, arising from sale of equity shares on which Securities
Transaction Tax (STT) was paid. The case was reopened under section 147 of the Income-tax Act, 1961 on the basis of information received through a list