This is premium content. Please become a Premium member. If you are already a member, login here to access the full content.
Capital Gains Appeal Revived Due to Improper Rejection on Limitation
Case Law Details
- Case Name
- Rina Ray Vs ITO (ITAT Kolkata)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2018-2019
- Courts
- All ITAT, ITAT Kolkata
Upgrade to Basic or Premium to download.
Already Upgraded? Log in.
Rina Ray Vs ITO (ITAT Kolkata)
Ignorance Isn’t Always Negligence: Kolkata ITAT Condones Delay & Revives Capital Gains Appeal
Delay Condoned, Merits Restored: Capital Gains Dispute Gets Fresh Life-No DVO Reference, No Finality: Capital Gain Issue Revived; Technical Rejection Set Aside—ITAT Orders Merit-Based Adjudication- Justice Over Limitation: Appeal Reopened After 189 Days
Kolkata ITAT ‘SMC’ Bench in Rina Ray Vs. ITO [ITA No. 2262/KOL/2025, AY 2018-19, order dated 31.12.2025] allowed Assessee’s appeal for statistical purposes by condoning 189-day delay and restoring matter...


