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3 results for “capital gains”+ Section 194Aclear

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Section 1478 Section 194A3 Capital Gains3 Addition to Income3 Section 144B2 Section 562 Section 143(2)2 Section 153A2 Section 142(1)2 Section 14A

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.

MUMMALANENI RAGHAVAN,GUNTUR vs. INCOME TAX OFFICER, GUNTUR

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

MUMMALANENI RAGHAVAN,GUNTUR vs. INCOME TAX OFFICER, GUNTUR

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

ATR WAREHOUSING PRIVATE LIMITED,VISAKHAPATNAM vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, , VISAKHAPATNAM