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Section 1488 Section 1476 Section 10(38)4 Section 143(2)4 Section 234A2 Long Term Capital Gains2 Penny Stock2 Exemption2 Penalty2 Addition to Income

SRI AJAY KUMAR MURARKA,JAMSHEDPUR vs. ACIT, JAMSHEDPUR

In the result, appeal of the assessee is allowed

ITA 202/RAN/2019[2011-12]Status: DisposedITAT Ranchi13 Dec 2023AY 2011-12

Bench: Shri Sonjoy Sarma & Shri Girish Agrawal

For Appellant: Shri Akshay Ringasia, FCAFor Respondent: Shri Pranob Kumar Koley, Sr. DR

Section 10(38)Section 143(2)Section 147Section 148Section 234A

reassessment order passed thereafter are liable to be quashed. 13.1. While holding so, we draw force from the judgment of Hon’ble High Court of Patna in the case of CIT Vs. Nagendra Prasad (supra) which has held in favour of the assessee. The decision by the Hon’ble Court is extracted below: “1. The appeal is filed against

SRI AJAY KUMAR MURARKA,JAMSHEDPUR vs. ACIT, JAMSHEDPUR

SRI AJAY KUMAR MURARKA,JAMSHEDPUR vs. ACIT, JAMSHEDPUR

SRI AJAY KUMAR MURARKA,JAMSHEDPUR vs. ACIT,CIRCLE-1(1),, JAMSHEDPUR