SRI G MUNIRAJU,BANGALORE vs. THE INCOME TAX OFFICER WARD-7(2)(4), BANGALORE
In the result, the assessee’s appeal for Assessment Year 2010-11 is partly allowed for statistical purposes
ITA 2920/BANG/2018[2010-11]Status: DisposedITAT Bangalore15 Feb 2019AY 2010-11
Bench: Shri Jason P Boazassessment Year : 2010-11 Shri G. Muniraju, Vs. The Income Tax Officer, S/O. Late Shri Chikkaveeraiah, Ward – 7[2][4], 7Th Floor, Bmtc Building, No.47, Uddanahalli Village, Tavarekere Village, 80 Feet Road, Koramangala, Bengaluru South Taluk – 560 082. Bangalore – 560 095. Pan : Akapm 4763 C Appellant Respondent Assessee By : Shri. B. S. Balachandran, Advocate Revenue By : Smt. Lakshmi K, Jcit Date Of Hearing : 09.01.2019 Date Of Pronouncement : 15.02.2019
For Appellant: Shri. B. S. Balachandran, AdvocateFor Respondent: Smt. Lakshmi K, JCIT
Section 142(1)Section 144Section 147Section 148Section 54F
151 of the Act is without application of mind and consequently, the Notice u/s. 148 is without jurisdiction and liable to be cancelled.
DEDUCTION UNDER SECTION 54F.
3.1. The Learned Commissioner of Income Tax (Appeals) has failed to appreciate that the alternative claim of deduction under section 54F was not made and evidences in this regard were not adduced before
