RAMESH BABU SEGU,HYDERABAD vs. ACIT., CENTRAL CIRCLE -1(1), HYDERABAD.

In the result, the appeal of the assessee is allowed for statistical purposes

Bench: Shri Vijay Pal Rao & Shri Madhusudan Sawdiaआ.अपी.सं /Ita No.137/Hyd/2025 ("नधा"रण वष"/Assessment Year:2018-19) Ramesh Babu Segu, Vs. Acit, Hyderabad. Central Circle-1(1), Pan: Amrps2069N Hyderabad. (Appellant) (Respondent) "नधा"रती "वारा/Assessee By: Sri K A Sai Prasad, Ca राज" व "वारा/Revenue By:: Ms. Payal Gupta, Sr. Ar सुनवाई क" तार"ख/Date Of Hearing: 11/02/2026 घोषणा क" तार"ख/Pronouncement: 13/02/2026 आदेश/Order Per Madhusudan Sawdia, A.M.: This Appeal Is Filed By Shri Ramesh Babu Segu (“The Assessee”), Feeling Aggrieved By The Order Passed By The Learned Commissioner Of Income Tax (Appeals)-11, Hyderabad (“Ld. Cit(A)”), Dated 19/11/2024 For The Assessment Year (“A.Y.”) 2018-19. 2. The Assessee Has Raised The Following Grouds Of Appeal:

section 69C of the Act. The Ld. AO further recomputed the long-term capital gains arising from sale of immovable

VENU GOPAL KARWA,KARIMNAGAR vs. DY. COMMISSIONER OF INCOME TAX , CENTRAL CIRCLE-1(2), HYDERABAD

In the result, appeal filed by the assessee is allowed for statistical purposes

Bench: Shri R.K. Panda, Vice- & Shri Laliet Kumarassessment Year: 2015-16 Shri Venu Gopal Karwa Vs. Dy. C. I. T. Karimnagar Central Circle 1(2) Pan:Aavpk2698B Hyderabad (Appellant) (Respondent) Assessee By: Shri V Guna Sekhar Reddy, Ca Revenue By: Shri Jeevan Lal Lavidiya, Cit (Dr) Date Of Hearing: 25/07/2023 Date Of Pronouncement: 31/07/2023 Order Per R.K. Panda, Vice-This Appeal Filed By The Assessee Is Directed Against The Order Dated 30.10.2018 Of The Learned Cit (A)-11, Hyderabad, Relating To A.Y.2015-16. 2. Facts Of The Case, In Brief, Are That The Assessee Is An Individual & Derives Income From Salary, Hose Property & Other Sources. He Filed His Return Of Income On 6.3.2016 Belatedly Declaring Taxable Income At Rs.47,71,060/-. The Return Was Selected For Complete Scrutiny Under Cass. Accordingly Statutory Notices U/S 143(2) & 142(1) Were Issued & Served On The Assessee To Which The Ar Of The Assessee Appeared From Time To Time & Furnished The Requisite Details. One Of The Cass Reasons Page 1 Of 14

capital gain on sale of shares is suspicious and shows that the same is a pre- arranged one. 6. In view of the above and after considering the statement recorded u/s 131 from Sri Vishal Diwan, Sri Rahul Diwan and Sri Siddharth Diwan of Kolkata on19.06.2015 recorded by the DDIT (Inv.) wherein they have stated that they have availed

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

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)

Capital Gains (LTCG) on the transfer of shares of Rs.19,72,828/- that was claimed as exempt under section 10(38) of the Act. 4. The AO, based on his deliberations, declined the assessee’s claim for exemption under section 10(38) of the Act and treated the entire amount of sale proceeds of shares

ACIT, CC-3(1), HYDERABAD vs. LEPL PROJECTS LIMITED, VIJAYAWADA

The appeal of the Revenue is allowed for statistical purposes

Bench: Shri R.K. Panda & Shri Laliet Kumar

section 115BBE which is consequential in nature, is not valid. Accordingly, ground no.12 of the appeal is in consequential for adjudication. However, any addition made u/ s. 68 or 69C will be liable for charge u/s. 115BBE. In ground no.6, the appellant contended that the AO did not consider the explanation of the appellant submitted vide letter