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
147 is bad in eye of law and fit to be cancelled.
2. For that Ld. CIT(A) was not justified in confirming the addition of Rs. 75000/- and Rs. 1,82,26,700/- made by Ld. AO on account of long term capital gain exemption claimed u/s 10(38) on account of share transaction of M/s Blueprint Securities
