2021 (6) TMI 1058

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....st the CIT(A)-6, Hyderabad's order dated 03/07/2017 passed in case No. 00018/2015-16/CIT(A)-6 involving proceedings U/s. 143(3) r.w.s 147 and U/s. 250(6) of the Income Tax Act, 1961 (the Act). Heard both parties. Case files perused. 2. The assessee's sole substantive grievance pleaded in the instant appeal challenges correctness of both the lower authorities' action making Long Term Capital Gains....

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....om 538 (Hyd. Trib); (ii) Tummala Vidyapal Reddy vs. ITO (ITA No. 48/Hyd/2018); (iii) ITO vs. V. Tara Chand Jain [2015] 63 Taxmann.com 86 (Jaipur Trib.); (iv) Smt. Devidraben I. Barot Vs. ITO, Ahmedabad [2016] 70 Taxmann.com 235 (Ahmedabad. Trib) and (v) Mrs. Rekha Agarwal vs. ITO, Jaipur [2017] 79 Taxmann.com 290 (Jaipur- Trib.), wherein it was held that such a transfer of the vendor's limited rig....