BALA VENKATA KATYAYANI DASU,ELURU vs. INCOME TAX OFFICER, CIRCLE-1, RAJAMAHENDRAVARAM
ITA 297/VIZ/2025[2021-22]Status: DisposedITAT Visakhapatnam29 Aug 2025AY 2021-22
Bench: Us:
Section 143(1)Section 154Section 246Section 250
capital gain:
Rs.2,02,042/- were included by the assessee in his total income. Apart from that, we find that the agriculture income of Rs.40,000/- was also disclosed by the assessee in his “return of income” for rate purposes.
The Ld. AR submitted that as the aforementioned incomes had been duly offered for tax/included for rate purposes
