LATE SMT.K.LEELAVATHY, BY L/R SHRI M.THIMMEGOWDA ,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-1(3), BANGALORE
In the result, all the appeals by the assessee are partly allowed
ITA 755/BANG/2019[2009-10]Status: DisposedITAT Bangalore18 Apr 2022AY 2009-10
Bench: Shri Chandra Poojari & Smt. Beena Pillai
For Appellant: Shri Bharath L, CAFor Respondent: Shri Sumer Singh Meena, CIT(DR)(ITAT), Bengaluru
Section 153CSection 2(14)(iii)
House, Dr M. S. Ramaiah Road,
Gokula, Bangalore, have, in their land situated in Akkelenahalli -
Mallenahalli Village, Kasaba Hobli, Devanahalli Taluk bearing
Sy Nos. 29, 30/1, 30/2, 37/1p, 37/4p, 37/6p, 37/7p, 37/10p,
37/13p, 37/ 16p, fruit yielding mango, sapota, coconut, cashew, coco, jack-fruit, rose apple, guava trees aged 25 - 30 years."
7.2.6. Ostensibly, neither