INCOME TAX OFFICER, WARD - 3, HYDERABAD vs. SRI INDRA POWER ENERGIES LIMITED, HYDERABAD
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Income Tax Appellate Tribunal, Hyderabad ‘B’ Bench, Hyderabad
Before: Shri Manjunatha G. & Shri Ravish Sood
PER RAVISH SOOD, J.M: The present appeal filed by the Revenue is directed against the order passed by the Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi (for short, “CIT(A)”), dated 17/06/2025, which in turn arises from the order passed by the Assessing Officer (for short, “AO”) under section 143(3) of the Income Tax Act, 1961 (for short, “the Act”), dated 22/12/2019. The Revenue has assailed the impugned order of the CIT(A) on the following grounds of appeal:
2 “1. The order of the Ld. CIT(A) is erroneous both on facts and in l
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