MARIA JOHN,WAYANAD vs. INCOME TAX OFFICER, WARD 1, KALPETTA
In the result, the appeal filed by the assessee is dismissed
ITA 400/COCH/2025[2024-25]Status: DisposedITAT Cochin31 Jul 2025AY 2024-25
Bench: Shri Inturi Rama Rao, Am Assessment Year: 2024-25 Maria John .......... Appellant Nooranal, Sultan Bathery, Chungam, Wayanad. [Pan: Fadpm 3434 G] Vs. Ito, Ward-1, Kalpetta .......... Respondent
For Appellant: NoneFor Respondent: Smt. Leena Lal, Sr. DR
Section 112Section 143(1)Section 87Section 87A
87A was not allowable in respect of income declared on long term capital gain by making reference to the provisions of section