OCEAN SPARKLE LIMITED,HYDERABAD vs. DCIT., CIRCLE-5(1), HYDERABAD
ITA 744/HYD/2025[2020-21]Status: DisposedITAT Hyderabad07 Nov 2025AY 2020-21
Section 115VSection 143(3)Section 144BSection 263Section 37(1)
Capital gains\"\nfor a number of years from 1999-2000, particularly for the asst. yrs.\n2005-06 and 2007-08 i.e. before and after the asst. yr. 2006-07 which is\nthe subject-matter of these proceedings. In view of the above, the CIT\ncannot under s. 263 interfere on an issue which has been accepted by\nthe Revenue
