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Section 143(3)22 Section 4018 Section 54F17 Deduction13 Section 14812 Section 143(2)7 Section 546 Section 50C6 Long Term Capital Gains

INCOMETAX OFFICER, WARD-3(1), VISAKHAPATNAM vs. SURENDRA NATH GUBBALA, VISAKHAPATNAM

ITA 482/VIZ/2024[2020-21]Status: DisposedITAT Visakhapatnam10 Oct 2025AY 2020-21

Bench: Us:

Section 143(3)Section 144BSection 48

195 (Del). xi) B.N. Pinto Vs. CIT (1974) 96 ITR 306 (Kar). xii) CIT Vs. C.V. Soundararajan (1984) 150 ITR 80 (Mad). xiii) CIT Vs. Abrar Ali (2001) 247 ITR 312 (Bom). xiv) Mala Kumar Vs. Asst. CIT (2020) Tax Pub (DT) 2107 (Delhi-Trib.) xv) CIT Vs. Eagle Theaters (2021) 205 Taxmann 449 (Del). xvi) Devendra Kumar Shroff, Kolkata

ARABOLU VENKATA NAGA DEEPATHI REPRESENTED BY POWER OF ATTORNEY HOLDER, N. SATYARAMANUJAMM ,VISAKHAPATNAM vs. INCOME TAX OFFICER(INTERNATIONAL TAXATION), VISAKHAPATNAM

In the result, the appeal fails and the same is hereby dismissed

ITA 178/VIZ/2018[2010-2011]Status: HeardITAT Visakhapatnam

INCOMETAX OFFICER, WARD-3(1), VISAKHAPATNAM vs. SURENDRA NATH GUBBALA, VISAKHAPATNAM

ARABOLU VENKATA NAGA DEEPATHI REPRESENTED BY POWER OF ATTORNEY HOLDER, N. SATYARAMANUJAMM ,VISAKHAPATNAM vs. INCOME TAX OFFICER(INTERNATIONAL TAXATION), VISAKHAPATNAM

INCOMETAX OFFICER, WARD-3(1), VISAKHAPATNAM vs. SURENDRA NATH GUBBALA, VISAKHAPATNAM

ARABOLU VENKATA NAGA DEEPATHI REPRESENTED BY POWER OF ATTORNEY HOLDER, N. SATYARAMANUJAMM ,VISAKHAPATNAM vs. INCOME TAX OFFICER(INTERNATIONAL TAXATION), VISAKHAPATNAM

DEPUTY COMMISSIONER OF INCOME TAX, VISAKHAPATNAM vs. SRI NARASIMHARAJU KANUMURI, VISAKHAPATNAM

NATTA SURYA RAO,TANUKU vs. THE INCOME TAX OFFICER, WARD-1, TANUKU

KALVA UMADEVI ,VISAKHAPATNAM vs. THE INCOME TAX OFFICER, WARD-1(4), , VISAKHPATNAM

THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-2(1), , GUNTUR vs. NSL TEXTILES LIMITED, GUNTUR

THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-2(1), , GUNTUR vs. NSL TEXTILES LIMITED,, GUNTUR

LAKSHMI PRASUNAMBA KODALI,HYDERABAD vs. ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE INTERNATIONAL TAX, VISAKHAPATNAM

DY CIT, VISAKHAPATNAM vs. KOTU SARATH KUMAR`, VISAKHAPATNAM

KOTU SARAT KUMAR,VISAKHAPATNAM vs. DY.CIT., VISAKHAPATNAM

KOTU ANASUYA (LATE),VISAKHAPATNAM vs. DCIT, VISAKHAPATNAM

PREMJI JIVARAJ PATEL,,VISAKHAPATNAM vs. THE INCOME TAX OFFICER, WARD-5(3),, VISAKHAPATNAM

NIKHIL CONSTRUCTIONS, ,VISAKHAPATNAM vs. THE INCOME TAX OFFICER, WARD-3(2), , VISAKHAPATNAM

NIKHIL CONSTRUCTIONS, ,VISAKHAPATNAM vs. THE INCOME TAX OFFICER, WARD-3(2),, VISAKHAPATNAM

NIKHIL CONSTRUCTIONS, ,VISAKHAPATNAM vs. THE INCOME TAX OFFICER, WARD-3(2),, VISAKHAPATNAM

NIKHIL CONSTRUCTIONS,,VISAKHAPATNAM vs. THE INCOME TAX OFFICER, WARD-3(2),, VISAKHAPATNAM