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Section 201(1)7 Section 271D4 Capital Gains4 Section 963 Section 2012 Section 2(37)2 Section 143(2)2 Section 142(1)2 Section 132(4)

GANGUNAIDU SABBAVARAPU,VISAKHAPATNAM vs. INCOME TAX OFFICER, WARD-2(5), VISAKHPATNAM

ITA 177/VIZ/2025[2023-24]Status: DisposedITAT Visakhapatnam27 Jun 2025AY 2023-24

Section 10(37)Section 139(1)Section 143(1)Section 2(37)Section 250Section 254Section 96

gains. The assessee claimed exemption, stating the land was agricultural and acquired under the National Highways Act, 1956, hence exempt under RFCTLARR Act and not a capital asset. The CIT(A) dismissed the appeal, citing jurisdictional limitations.", "held": "The Tribunal condoned the delay in filing the appeal. It accepted the assessee's plea that compensation from compulsory acquisition of agricultural

DASARI SAI ANNAPURNA L/R OF LATE DASARI GOPI KRISHNA REDDY,VIJAYAWADA vs. THE ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2(1), VIJAYAWADA, VIJAYAWADA

GANGUNAIDU SABBAVARAPU,VISAKHAPATNAM vs. INCOME TAX OFFICER, WARD-2(5), VISAKHPATNAM

DASARI SAI ANNAPURNA L/R OF LATE DASARI GOPI KRISHNA REDDY,VIJAYAWADA vs. THE ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2(1), VIJAYAWADA, VIJAYAWADA

GANGUNAIDU SABBAVARAPU,VISAKHAPATNAM vs. INCOME TAX OFFICER, WARD-2(5), VISAKHPATNAM

DASARI SAI ANNAPURNA L/R OF LATE DASARI GOPI KRISHNA REDDY,VIJAYAWADA vs. THE ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2(1), VIJAYAWADA, VIJAYAWADA

DEPUTY COMMISSIONER OF INCOME TAX, VISAKHAPATNAM vs. RAVIKUMAR BURUGUPALLI, WEST GODAVARI

INCOME TAX OFFICER, KAKINADA vs. KANDREGULA PEDDI RAJU, NARSAPURAM

ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE-1(1), GUNTUR vs. YERRA RAJESH, KOTHAPET