IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH : BANGALORE BEFORE SHRI. LAXMI PRASAD SAHU, ACCOUNTANT MEMBER AND SHRI. KESHAV DUBEY, JUDICIAL MEMBER Assessment Year : 2014-15 Shri. Chowdadenahally Rangaswamy Manohar, Vs. DCIT, No.88/89, M C Halli, Chikka Tirupati Road, Central Circle – 2(1), Sarjapura, Anekal Taluk, Bangalore.

Bangalore – 562 125.

PAN : AJZPM 9900 D APPELLANT RESPONDENT Assessee by : Shri. Tirumala Naidu, AR Revenue by : Shri.Shivanand H Kalakeri, CIT(DR)(ITAT), Bangalore.

Date of hearing : 19.11.2025 Date of Pronouncement : 28.11.2025

O R D E R

Per Laxmi Prasad Sahu, Accountant Member :

This is an appeal filed by the assessee against the Order passed by the learned CIT(A) - 15, Bangalore, vide DIN : ITBA/APL/M/250/2024-

25/1073843798(1) dated 28.02.2025.

2. Briefly stated facts of the case are that assessee is an individual. Assessee is into the business of Film production, running a proprietorship concern M/s. Golden Lion Films. He is one of the partners in partnership firm M/s. Lion Estates and Properties which is engaged in the business of real estate consultancy, property development, etc. Assessee is in receipt of income from capital gain, other sources and agricult