Suresh Productions, Hyderabad vs. Asst. Commissioner of Income Tax, Circle-14(1), Hyderabad
In the result, the appeal filed by the Revenue as well as all the appeals and C
ITA 2105/HYD/2018[2014-15]Status: DisposedITAT Hyderabad11 Oct 2023AY 2014-15
Bench: Shri R.K. Panda, Vice- & Shri K. Narasimha Charyappeal In Ita No Appellant Respondent A.Y 1429/Hyd/2014 Acit Circle M/S. Suresh 2003-04 13(1) Hyderabad Productions Hyderabad Co 78/Hyd/2014 M/S. Suresh Acit Circle 13(1) 2003-04 (Ita Productions Hyderabad 1429/H/2014) Hyderabad 2102/Hyd/2018 -Do- Addl.Cit, Range 13(Old) 2010-11 Range-14 (Present) Hyderabad 2103/Hyd/2018 -Do- Dy.Cit, Circle 14(1) 2012-13 Hyderabad 2104/Hyd/2018 -Do- -Do- 2013-14 2105/Hyd/2018 -Do- -Do- 2014-15 Assessee By: Shri K.C. Devdas, Ca Revenue By: Shri Shakeer Ahmed, Dr
For Appellant: Shri K.C. Devdas, CAFor Respondent: Shri Shakeer Ahmed, DR
Section 143(3)Section 148
…e accordingly submitted that the order of the learned CIT (A) being contrary to fact and law should be reversed and that of the Assessing Officer be restored. He also relied on the decision of the Tribunal in the case of FRAICIS JOSEPH vs. Income Tax Officer (64 ITD 456) (Mad.) 11. The learned counsel for the assessee on the other hand while supporting the order of the learned CIT (A) submitted that the assessee is a partnership firm and entered into an agreement at Chennai on 1.4.2002 with M/s. Suresh Movies Film Distributors (SMFD). He submitted that a copy of this agreement was filed during the course of asse…