Vineet Arya Vs DCIT (ITAT Ahmedabad)
Case ke facts
Vineet Arya ka case tha. Unhone shares beche aur un par long term capital gains (LTCG) dikhaya. Department ne lagbhag 16 lakh ka bogus LTCG maan ke addition ki, aur reopening ki under Section 147.
Mudda (Issue)
Kya reopening sahi thi aur LTCG ki addition justified thi?
Faisla (Held)
ITAT ne Section 147 ke tahat reopening ko valid maana. Lekin court ne kaha ki specific evidence nahi mila ki transaction bogus tha, isliye LTCG ki addition hata di.
Practical takeaway
Agar shares ya LTCG par addition ho, to department ko transaction-specific evidence dikhana zaroori hai. General suspicion kaam nahi karega.
Original report: TaxGuru
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Yeh summary public report par aadhaarit general jaankari hai, legal advice nahi. Poora faisla padhne ke liye original source dekhiye. Published on cgaindia.com: 2026-09-19.