2025 (3) TMI 1676

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....Appellant : Shri Deependra Mohan (CA) - Ld. AR For the Respondent : Dr. Arun Kumar Yadav - Ld. CIT-DR ORDER MANOJ KUMAR AGGARWAL (ACCOUNTANT MEMBER) 1. Aforesaid appeals by assessee for Assessment Years (AY) 2014- 15 to 2018-19 arises out of common order of learned Commissioner of Income Tax (Appeals), Kanpur [CIT(A)] dated 12-02-2024 in the matter of separate assessments framed by Ld.....

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....ssed under the head 'capital gains' as against 'business income' as offered by the assessee on presumptive basis u/s 44AD in the return of income filed in response to notices issued u/s 153A wherein the assessee had considered the registered sale price as well as on-money as the business receipts. Similar assessments were framed for other years. 3. The substantive findings of Ld. CIT(A) are con....