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ITAT Bangalore sets aside ex-parte CIT(A) Order as Notices were sent to wrong Email; Restores matter for fresh hearing

Case Law Details

Case Name
Alur Gopala Reddy Vs ITO (ITAT Bangalore)
Date of Judgement/Order
Only available for paid members
Related Assessment Year
2018-19
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Alur Gopala Reddy Vs ITO (ITAT Bangalore) ITAT Bangalore sets aside ex-parte CIT(A) Order as Notices were sent to wrong Email; Restores matter for fresh hearing Assessee had not filed a return of income originally.  Based on information of sale of immovable property to Karnataka Housing Board, the AO initiated reassessment proceedings u/s 147 & issued notice u/s 148.  Assessee then filed return declaring capital gains & claimed Section 54F deduction for reinvestment in a new residential house.  AO disallowed the deduction citing inadequate proof & passed an adverse order.  ...
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Author Info

CA Vijayakumar Shetty
Qualification: CA in Practice
Company: Shetty & Co, Chartered Accountants, Mangalore
Location: Mangalore, Karnataka
Articles Published: 5,510

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