2013 (7) TMI 351

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....r R. S. Syal (AM) : These three appeals by the Revenue in relation to some different but connected assessees are in relation to the assessment year 2006-2007. Since all the appeals are based on similar facts, we are, therefore, disposing them off by this consolidated order for the sake of convenience. 2. On a representative basis, the learned Departmental Representative took up the appeal in....

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....ing Officer as `capital gain' even after making assessment u/s 143(3) for assessment year 2004-2005. The Revenue is in appeal before us. 3. After considering the rival submissions and perusing the relevant material on record, we find that there is no dispute on the fact that the assessee offered similar income from transfer of shares under the head `Capital gain' in the preceding years which ca....