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Section 14826 Section 143(2)13 Section 143(3)9 Section 2638 Section 53A8 Section 1475 Section 54F5 Addition to Income5 Section 2(47)

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

VEERAREDDY GOGULA,GUNTUR vs. INCOME TAX OFFICER, WARD-2(1), GUNTUR

SWARAJYAM DONTIREDDY,GUNTUR vs. INCOME TAX OFFICER, WARD-2(1), GUNTUR

VIJAYA LAKSHMI RAVULA,GUNTUR vs. INCOME TAX OFFICER, WARD-2(1), GUNTUR

KONDA SRINIVASA REDDY,GUNTUR vs. INCOME TAX OFFICER, WARD-2(1), GUNTUR

SYED IRFAN HAZARI,GUNTUR vs. INCOME TAX OFFICER, WARD-2(3), GUNTUR