In the result, this appeal filed by the assessee is allowed
Bench: Shri George Mathan & Shri Ratnesh Nandan Sahay
short, the Act) in this case on 17.08.2017 during which the assessee offered undisclosed income in the statement recorded u/s 132(4) of the Act and paid the due taxes while filing return in response to notice u/s 153A. The assessee admitted the allegation of the AO regarding certain manipulation in the transaction of shares to earn long term capital