2025 (3) TMI 1992

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....rwal, AR For the Revenue : Shri Arup Chatterjee, DR ORDER PER RAJESH KUMAR, AM: These are cross appeals against the order of the National Faceless Appeal Centre, Delhi (hereinafter referred to as the "Ld. CIT(A)"] dated 14.06.2024 for the AY 2015-16. 02. The only issue raised by the Revenue in the various grounds of appeal is against the order of ld. CIT(A) allowing the appeal of th....

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....7.2017, received from ADIT (Inv.) Unit-2(3), Kolkata. The AO, finally, added the same to the income of the assessee as Long-Term Capital Gain arising from penny stock in the assessment framed u/s 147 read with section 144B of the Act dated 28.03.2022. 04. In the appellate proceedings, the ld. CIT(A) allowed the appeal of the assessee by holding that the assessee has not claimed said Long Term C....