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Section 683 Section 143(2)2 Section 56(2)(x)2

KANCHAN LALWANI,VIZIANAGARAM vs. INCOME TAX OFFICER, WARD-1, VIZIANAGARAM

In the result, the appeal filed by the assessee is allowed

ITA 484/VIZ/2025[2021-22]Status: DisposedITAT Visakhapatnam31 Oct 2025AY 2021-22

Bench: SHRI G. MANJUNATHA, HON’BLE (Accountant Member), SHRI RAVISH SOOD, HON’BLE (Judicial Member)

Section 142(1)Section 143(2)Section 143(3)Section 234ASection 56(2)(x)Section 68

capital gains and income from other sources for the previous year relevant to the A.Y. 2021-22. In other words, the assessee does not have income from business or profession. If an assessee does not have income from business, the assessee does not require to maintain books of account for computation of income in terms of section 145 or 145A