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Section 271D34 Section 269S15 Penalty6 Section 54F5 Capital Gains5 Section 143(3)4 Section 2744 Section 273B4 Section 142(1)4

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 Visakhapatnam16 Feb 2023AY 2017-18

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Ble

For Appellant: Sri I. Kama Sastry, ARFor Respondent: Sri ON Hari Prasada Rao

Section 129Section 142(1)Section 143(2)Section 143(3)Section 54F

gains as capital receipt. He therefore pleaded that the order of the Ld. AO be upheld. The Ld. DR placed heavy reliance on the following case laws: (i) CIT vs. Balbir Singh Maini [2017] 86 Taxmann.com 94 (SC) (ii) CIT vs. H. Anil Kumar [2012] 20 taxmann.com 430 (Karnataka) (iii) Decision of the ITAT, Delhi “F” Bench in the case

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

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

RAKESH KUMAR JAIN,VIJAYAWADA vs. INCOME TAX OFFICER, WARD-2(1), VIJAYAWADA

NYMISH KUNDUM,VISAKHAPATNAM vs. INCOME TAX OFFICER, WARD-1(1), RAJAMAHENDRAVARAM

VEGESNA HARE RAMARAJU,VISKAHAPATNAM vs. INCOME TAX OFFICER, WARD-3(1), VISAKHAPATNAM

VIJAPURAPU SUDHA RAO,VISAKHAPATNAM vs. INCOME TAX OFFICER, WARD-3(1), VISAKHAPATNAM

MAHESH KUDARAVALLI,TENALI vs. INCOME TAX OFFICER, WARD-1, TENALI

EDA SRIKANTH REDDY,GUNTUR vs. INCOME TAX OFFICER, WARD-2(1), GUNTUR