MAHESHWARAPPA MUNIRAMU,BANGALORE vs. JOINT COMMISSIONER OF INCOME TAX, RANGE 2(2), BENGALURU, BENGALURU
In the result, appeal filed by the assessee is allowed
ITA 757/BANG/2025[2017-18]Status: DisposedITAT Bangalore26 Sept 2025AY 2017-18
Bench: Shri Prashant Maharishi & Shri Keshav Dubeyassessment Year : 2017-18 Maheshwarappa Muniramu #4261/17, 2Nd Cross, 20Th Main Subramanya Nagar Jcit Vs. Bengaluru 560 021 Range 2(2) Bangalore Pan No :Aempm8290C Appellant Respondent Appellant By : Sri Nagaraj K. H., Ca Respondent By : Sri Subramaniam, Jcit Dr Date Of Hearing : 30.06.2025 Date Of Pronouncement : 26.09.2025
For Appellant: Sri Nagaraj K. H., CAFor Respondent: Sri Subramaniam, JCIT DR
Section 143(3)Section 194ISection 244ASection 250Section 269SSection 271DSection 274
capital gains in his return of income. Moreover, the amendment effected by Finance Act, 2015, w.e.f 01/06/2015 to section 269SS of the Act, which had laid a restriction for receiving cash for transfer of immovable property would not have come to the knowledge of the assessee who is a senior citizen aged 82 years having elementary education and no knowledge
