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Section 1328 Section 54F5 Section 1485 Survey u/s 133A5 Addition to Income5 Section 1474 Section 133A4 Search & Seizure4 Section 143(2)

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

In the result, appeal of the assessee is allowed

ITA 404/VIZ/2019[2009-10]Status: DisposedITAT Visakhapatnam04 Oct 2019AY 2009-10

Bench: Shri V. Durga Rao& Shri D.S. Sunder Singhआयकर अपील सं./I.T.A.No.404/Viz/2019 (ननधधारण वर्ा/Assessment Year : 2009-10) Natta Suryarao Vs. Income Tax Officer S/O Late Manganna Ward-1 D.No.2-20-5 Tanuku Ambati Vari Street Old Town, Tanuku [Pan :Ahrpn 9648M] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) अपीलधथी की ओर से/ Appellant By : Shri.Y.Ratnakar, Ar प्रत्यधथी की ओर से / Respondent By : Smt.Suman Malik, Dr सुनवधई की तधरीख / Date Of Hearing : 05.09.2019 घोर्णध की तधरीख/Date Of Pronouncement : 04 .10.2019 आदेश /O R D E R

For Appellant: Shri.Y.Ratnakar, ARFor Respondent: Smt.Suman Malik, DR

Section 148Section 45(2)Section 54F

section 2(1-A) being situated within 8 kms. of municipal limits. Transaction was therefore, to realize the maximum from out of the capital asset. Profits, therefore, not income from adventure in the nature of trade but capital gain.” “Considering the aforesaid facts and circumstances of the case, we are also of the view that the selling of own land

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

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

TEEJAY INDIA PRIVATE LIMITED.,VISAKHAPATNAM vs. THE ACIT,, VISAKHAPATNAM

DEPUTY COMMISSIONER OF INCOME TAX, GUNTUR vs. VENKATRAMA POULTRIES PVT. LTD, GUNTUR

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, GUNTUR vs. VENKATRAMA POULTRIES PVT. LTD., GUNTUR

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, GUNTUR vs. VENKATRAMA POULTRIES PVT. LTD., GUNTUR

DY. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, GUNTUR vs. VENKATRAMA POULTRIES PVT LTD, GUNTUR