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Key Topics

Section 13236 Addition to Income35 Section 50C32 Section 153A27 Unexplained Investment19 Disallowance19 Section 56(2)(x)17 Section 56(2)(vii)17 Section 57

NARSI REDDY KOMATIREDDY,HYDERABAD vs. DCIT., CENTRAL CIRCLE-2(2), HYDERABAD

In the result, the appeal is allowed

ITA 121/HYD/2021[2017-18]Status: DisposedITAT Hyderabad13 Feb 2025AY 2017-18

Bench: Shri Vijay Pal Rao & Shri Madhusudan Sawdia

For Appellant: Shri K.C. Devdas, C.AFor Respondent: : Shri Waseem Ur Rehman, SR-DR

Section 132Section 153ASection 45

section 45(5A) of the IT Act, 1961 which came into force w.e.f. 1/4/2018 whereby the capital gains arise only on the issue of certificate of completion of the project is applicable to the A.Y. i.e. 2017-18, following the doctrine of fairness.” 15. Ground No.1 is general in nature and does not require any specific adjudication. 15.1 Ground Nos.2

NARSI REDDY KOMATIREDDY,HYDERABAD vs. SRIG. SANTOSH KUMAR, DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2(2), HYDERABAD

Showing 1–20 of 38 · Page 1 of 2

NARSI REDDY KOMATIREDDY,HYDERABAD vs. DCIT., CENTRAL CIRCLE-2(2), HYDERABAD

NARSI REDDY KOMATIREDDY,HYDERABAD vs. SRIG. SANTOSH KUMAR, DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2(2), HYDERABAD

NARSI REDDY KOMATIREDDY,HYDERABAD vs. DCIT., CENTRAL CIRCLE-2(2), HYDERABAD

NARSI REDDY KOMATIREDDY,HYDERABAD vs. SRIG. SANTOSH KUMAR, DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2(2), HYDERABAD

ACIT, CENTRAL CIRCLE-2(3), HYDERABAD vs. KAVYA BOPPANA, HYDERABAD

KAVYA BOPPANA,HYDERABAD vs. ACIT., CENTRAL CIRCLE-2(3), HYDERABAD

SARAT GOPAL BOPPANA,HYDERABAD vs. ACIT., CENTRAL CIRCLE-2(3), HYDERABAD

SARAT GOPAL BOPPANA,HYDERABAD vs. ACIT., CENTRAL CIRCLE-2(3),, HYDERABAD

TARA CHAND BOPPANA,HYDERABAD vs. ACIT., CENTRAL CIRCLE-2(3), HYDERABAD

ACIT, CENTRAL CIRCLE-2(3), HYDERABAD vs. TARA CHAND BOPPANA, HYDERABAD

ACIT, CENTRAL CIRCLE-2(3), HYDERABAD vs. SARAT GOPAL BOPPANA, HYDERABAD

ACIT, CENTRAL CIRCLE-2(3), HYDERABAD vs. JHANSI RANI BOPPANA, HYDERABAD

SULOCHANA NIMMATOORI,HYDERABAD vs. ACIT, CENTRAL CIRCLE-2(4), HYDERABAD

YASHODA NIMMATURI,HYDERABAD vs. ACIT,CENTRAL CIRCLE-2(4), HYDERABAD

RAMESH BABU NIMMATOORI,HYDERABAD vs. ACIT,CENTRAL CIRCLE-2(4), HYDERABAD

SULOCHANA NIMMATOORI,HYDERABAD vs. ACIT, CENTRAL CIRCLE-2(4), HYDERABAD

RAJA BABU NIMMATOORI,HYDERABAD vs. ACIT,CENTRAL CIRCLE-2(4), HYDERABAD

ACIT, CENTRAL CIRCLE-2(4), HYDERABAD vs. RAMESH BABU NIMMATOORI, HYDERABAD

ACIT, CENTRAL CIRCLE-2(4), HYDERABAD vs. RAJA BABU NIMMATURI, HYDERABAD

MANJUSHA NIMMATOORI,HYDERABAD vs. ACIT, CENTRAL CIRCLE-2(4), HYDERABAD

YASHODA NIMMATURI,HYDERABAD vs. ACIT, CENTRAL CIRCLE-2(4), HYDERABAD

ANUDEEP NIMMATOORI,HYDERABAD vs. ACIT, CENTRAL CIRCLE-2(4), HYDERABAD