DCIT CIR-3(1), JAMSHEDPUR vs. M/S YASH INFRATECH PRIVATE LIMITED , JAMSHEDPUR
In the result, the appeal filed by the Revenue is allowed
ITA 155/RAN/2017[14-15]Status: DisposedITAT Ranchi09 Nov 2022
Bench: Sri Sanjay Garg & Dr. Manish Borad
Section 131Section 143(2)Section 143(3)Section 250
section 131 of I.T.Act, 1961 of Shri Raj Kumar Agarwal, Director of the assessee company in which he confirmed and accepted that the short term capital loss was bogus.
3. Under the facts and circumstances of the case, whether the Ld.
CIT(A) is justified on focusing at the sentence that "he was successful in bringing back his own accounted