Case Law Details
Case Name : PCIT Vs Bina Gupta (Calcutta High Court)
Related Assessment Year : 2014-15
Courts :
All High Courts Calcutta High Court
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PCIT Vs Bina Gupta (Calcutta High Court)
The appeal under Section 260A of the Income Tax Act, 1961 was filed by the Revenue against the order dated 22nd August 2023 of the Income Tax Appellate Tribunal (ITAT) “C” Bench, Kolkata. The ITAT had ruled on ITA No. 235/Kol/2019 for the assessment year 2014-15. The crux of the appeal centered around the Principal Commissioner of Income Tax’s (PCIT) decision under Section 263 of the Act to revise the assessment order concerning Long Term Capital Gains (LTCG) claimed by Bina Gupta from the sale of shares categorized as penn
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