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Key Topics

Section 54F5 Section 143(3)3 Section 142(1)3 Capital Gains2 Deduction2 Addition to Income2

INCOMETAX OFFICER, WARD-3(1), VISAKHAPATNAM vs. SURENDRA NATH GUBBALA, VISAKHAPATNAM

ITA 482/VIZ/2024[2020-21]Status: DisposedITAT Visakhapatnam10 Oct 2025AY 2020-21

Bench: Us:

Section 143(3)Section 144BSection 48

10 ITA No.482/Viz/2024 & CO No.03/Viz/2025 Surendra Nath Gubbala property. e)The loans taken by M/s. Maddipoti Consultants Pvt. Ltd. and M/s. Siva Sivani Surgical Cottons Pvt. Ltd. have been squared off by the purchaser of the property, the amounts will be reflected in the books of the companies as reduction in their liabilities. f) The amount of Rs. 2 crores

THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-3(1),, VISAKHAPATNAM vs. DATLA SHANTI, VISAKHAPATNAM

In the result, appeal of the Revenue is partly allowed for statistical purposes

ITA 33/VIZ/2021[2017-18]Status: DisposedITAT Visakhapatnam