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Section 1485 Section 1473 Section 682 Section 10(38)2

ACIT., CIRCLE-8(1), HYDERABAD vs. RAJIV GUPTA, HYDERABAD

ITA 278/HYD/2025[2016-17]Status: DisposedITAT Hyderabad14 Nov 2025AY 2016-17

Bench: Shri Manjunatha G. & Shri Ravish Soodआ.अपी.सं /Ita No.278/Hyd/2025 (िनधा"रण वष"/Assessment Year:2016-17) Assistant Commissioner Of Vs. Rajiv Gupta, Income Tax, Hyderabad. Cirle-8(1), Hyderabad. Pan: Acapg4029K (Appellant) (Respondent)

For Appellant: Ms. SNSR Chinmai, AdvocateFor Respondent: Dr. Sachin Kumar, Sr. AR

Section 10(38)Section 143(2)Section 147Section 148Section 149(1)(b)Section 151Section 68Section 69C

Capital Gains, therefore, as the income that had escaped assessment was substantially less than the threshold limit of Rs.50 lakhs as contemplated in section 149(1)(b) of the Act, therefore, the AO was divested of his jurisdiction to have issued notice under section 148 of the Act, dated 30/07/2022, i.e., after lapse of a period of three years from