Case Law Details
Case Name : The Pr. Commissioner of Income Tax (Central) Vs. Sh. Hitesh Gandhi (Punjab and Haryana High Court)
Related Assessment Year :
Courts :
All High Courts Punjab and Haryana HC
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The Pr. CIT (Central) Vs. Sh. Hitesh Gandhi (Punjab and Haryana High Court)
Assessing Officer was not able to contradict the facts regarding purchase of shares and sale thereof. Further, it was recorded that the assessee had sold shares through MTL shares and Stock Broker limited which is a SEBI registered Stock Broker. The payment for sale of shares was received through banking channels. All the documentary evidence being in favor of assessee, the deletion of the addition made by the CIT(A) was upheld by the Tribunal. The relevant findings recorded by the Tribunal read thus:-
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The date of order is 16 February 2017, how come it is latest?