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2 results for “disallowance”+ Section 55Aclear

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N PADMAJA DEVI,HYDERABAD vs. DY. COMMISSIONER OF INCOME TAX , CIRCLE-2(1), HYDERABAD

Appeal are dismissed

ITA 2248/HYD/2017[2011-12]Status: DisposedITAT Hyderabad30 Apr 2021AY 2011-12

Bench: Shri S.S. Godara & Shri Laxmi Prasad Sahu(Through Physical Hearing) Smt. Nandamuri Padmaja Devi, Vs. Deputy Commissioner Ramakrishna 70 Mm, Of Income Tax, Ntr Estates, Abids, Circle 2(1), Hyderabad. Hyderabad-500 001 Pan Aaxpn 3203B Appellant Respondent

For Appellant: Shri G.Kalyan Das & Shri A. harishFor Respondent: Shri Rohit Majumdar (D.R.)
Section 143(3)Section 254

Section 143(3) r.w.s. 147 of Income Tax Act, 1961 (‘the Act’). 2 Heard both the parties. Case file perused. 2. The assessee has raised the following substantive grounds in the instant appeal : “ 1. The order of the learned Commissioner of Income Tax (Appeals) is contrary to law and the facts. 2. Authorities below erred in not accepting Capital Gains

MOHD. ABDUL HAMEED,HYDERABAD vs. INCOME TAX OFFICER, WARD-4(3), HYDERABAD

In the result, assessee’s appeal is partly allowed

ITA 1649/HYD/2017[2008-09]Status: DisposedITAT Hyderabad08 Oct 2020AY 2008-09

Bench: Smt. P. Madhavi Deviita No. 1649/Hyd./2017 A.Y. 2008-09 Mohd. Abdul Hameed Vs. Ito, Ward 4 (3) D.No.2-4-663, Sundernagar Hyderabad Kachiguda Hyderabad Pan: Aecpm1492C (Appellant) (Respondent)

For Appellant: Smt. S. Sandhya, A.RFor Respondent: Sh. A. Venkata Rao, D.R
Section 148Section 50CSection 55A

disallowance of the payments made by the appellant to the tenants for vacating the premises of Rs.9,50,000/- and commission paid to the third parties of Rs.3,47,000/-. 3) The Ld.CIT(A) erred in relying on the valuation report of the Assistant Valuation Officer without considering the explanation of the appellant that the report submitted is not correctly