2. DCIT Central Circle-1(1) v. Shri Rajendra J. Keshwani (HUF), (ITAT)("B" Bench, Ahmedabad) 18.02.2025. - Income Tax Act, 1961 Section 68 Addition of Long-Term Capital Gains (LTCG) from penny stocks - Assessee provided complete documentary evidence, including purchase invoices, Demat account statements, bank records, and Se
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3. Shyam Chelaramji Rangwani v. ITO, (ITAT)("B" Bench, Ahmedabad) 18.02.2025. - Income Tax Act, 1961 - Sections 144, 147, and 148 - Reassessment and addition under Section 69A - Appeal dismissed by CIT(A) for non-prosecution - Held, CIT(A), being a quasi-judicial authority, is required to pass a re
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