Search: capital gains

2 results for “capital gains”+ Section 194Aclear

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Key Topics

Section 1478 Section 144B2 Section 194A2 Section 562 Capital Gains2 Short Term Capital Gains2 Reopening of Assessment2 Addition to Income2

MUMMALANENI RAGHAVAN,GUNTUR vs. INCOME TAX OFFICER, GUNTUR

ITA 628/VIZ/2025[2016-17]Status: DisposedITAT Visakhapatnam27 Feb 2026AY 2016-17

Section 144BSection 147Section 194ASection 56

capital gains was deleted.", "result": "Allowed", "sections": [ "147", "144", "271(1)(c)", "144B", "194A", "56", "45", "48" ], "issues": "Whether capital

MUMMALANENI RAGHAVAN,GUNTUR vs. INCOME TAX OFFICER, WARD-2(1), GUNTUR

In the result, both the appeals of the assessee are allowed

ITA 627/VIZ/2025[2016-17]Status: DisposedITAT Visakhapatnam27 Feb 2026AY 2016-17

Bench: Itat, Stating That The Reopening Of Assessment U/S 147 Of The Act Was Based Merely On System Generated Information, Which Is Invalid & Without Any Tangible Material. In The Grounds Of Appeal, It Was Mentioned That The Assessment U/S 147 Is Beyond Time Limit Prescribed & Hence, The Proceedings Are Void-Ab-Initio.