VIJAYALAKSHMI DAGGUMALLI,KRISHNA vs. INCOME-TAX OFFICER, WARD - 1(3), VIJAYAWADA
In the result, appeal filed by the assessee is allowed for statistical purposes
ITA 165/VIZ/2025[2012-13]Status: DisposedITAT Visakhapatnam20 May 2025AY 2012-13
Bench: Shri Vijay Pal Rao, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपील सं./ I.T.A. No.165/Viz/2025 (धनिाारण िर्ा / Assessment Year : 2012-13) Vijayalakshmi Daggumalli, Vs. Income Tax Officer, Krishna District, Ward-1(3), Andhra Pradesh. Vijayawada. Pan: Cuvpd4504P (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) अपीलार्थी की ओर से/ Assessee By : Shri C. Subrahmanyam, Ca प्रत्यार्थी की ओर से / Revenue By : Dr. Aparna Villuri, Sr. Ar सुनिाई की तारीख / Date Of Hearing : 01/05/2025 घोर्णा की तारीख/Date Of : 20/05/2025 Pronouncement O R D E R Per S. Balakrishnan, Am:
For Appellant: Shri C. Subrahmanyam, CAFor Respondent: Dr. Aparna Villuri, Sr. AR
Section 142(1)Section 144Section 148Section 250Section 250(6)Section 50CSection 54F
section 50C of the Act, the stamp value adopted by the SRO should be considered as full value consideration and therefore, with respect to the above transaction, the assessee has earned long term capital gains. The Ld. AO further also observed that since the assessee did not file her return of income for the AY under consideration and there
