PONAPULA SULOCHANA LR LATE P SANJEEVA PARTHASARATHY,HYDERABAD vs. ASSISTANT COMMISSIONER OF TAX ,CENTRAL CIRCLE-3(2), HYDERABAD
In the result, the appeal of assessee for A
ITA 294/HYD/2021[2016-17]Status: DisposedITAT Hyderabad26 Nov 2025AY 2016-17
Bench: SHRI G. MANJUNATHA, HON’BLE (Accountant Member), SHRI RAVISH SOOD, HON’BLE (Judicial Member)
Section 132Section 139Section 139(1)Section 143(3)Section 153ASection 153A(1)(a)Section 153DSection 80
153D of the Act.
5. The Ld.CIT(A) ought to have appreciate the fact that the Ld.AO erred in not allowing the short term capital loss of Rs. 3,47,754 relating to the AY
2016-17 to carry forward.
6. The Ld.CIT(A) ought to have appreciated the fact that the Ld.AO erred in not allowing the carry forward