Akula Dhatthamma vs. ITO, Ward-1

Parties Involved

Facts Summary

The assessee, Akula Dhatthamma, filed an appeal against the order of the Commissioner of Income Tax (Appeals) dated 30.12.2025 for the assessment year 2017-2018. The assessee had a delay of 46 days in filing the appeal due to serious health issues and hospitalization from November 2025 to February 2026. The assessee argued that the delay was unavoidable and not intentional. The assessee raised several grounds of appeal, primarily challenging the addition of long-term capital gains and the validity of the notice issued under section 148 of the Income Tax Act, 1961.…

Legal Issues

• 1. Whether the addition of Rs.9,80,000/- as long-term capital gains is sustainable in law.
• 2. Whether the notice issued under section 148 of the Act is valid.

Judgment Outcome

Decided in favour of Assessee.

Precedents Relied Upon

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