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“Section 143(2)”

Section References (mined)Section 143Section 143(2)17,209 judgments

The decision most relied on for Section 143(2) is National Thermal Power Co. Ltd. v. CIT (229 ITR 383), cited in 5,834 judgments on BharatTax.

Leading authorities on Section 143(2)

National Thermal Power Co. Ltd. v. CIT
229 ITR 383 · 1998 · Supreme Court
5,834
citing judgments

Appellate authorities can consider new claims and additional grounds if the relevant facts are already on record. The purpose of assessment is to correctly determine tax liability, allowing both parties to raise issues.

CIT v. Kabul Chawla
380 ITR 573 · 2016 · High Court
3,235
citing judgments

In a search assessment under Section 153A, additions can only be made for completed or non-abated assessment years if incriminating material relevant to those years is found during the search, although notice under Section 153A(1) is mandatorily issued for six assessment years preceding the search.

Malabar Industrial Co. Ltd. v. CIT
243 ITR 83 · 2000 · Supreme Court
2,943
citing judgments

For revision under Section 263, the Assessing Officer's order must be both erroneous and prejudicial to the interests of the revenue; if either condition is not met, the revisionary jurisdiction cannot be invoked. An order is not erroneous merely because the Assessing Officer did not record the details of enquiries conducted, provided due enquiries were made.

CIT v. Vegetable Products Ltd.
88 ITR 192 · 1973 · Supreme Court
2,664
citing judgments

When two equally plausible interpretations of a taxing provision are possible, or when conflicting views exist from non-jurisdictional High Courts, the interpretation that favors the assessee must be adopted.

CIT v. Multiplan India Ltd.
38 ITD 320 · 1991 · ITAT
2,267
citing judgments

An appeal before the Income Tax Appellate Tribunal can be dismissed for non-prosecution or treated as unadmitted when the appellant fails to appear, cooperate, or show diligence, in accordance with Rule 19(2) of the Income-tax (Appellate Tribunal) Rules. The law aids the vigilant, not those who sleep on their rights.

CIT v. Reliance Utilities & Power Ltd.
313 ITR 340 · 2009 · High Court
2,118
citing judgments

Where an assessee claims that investments were made out of own funds, interest disallowance under Section 14A read with Rule 8D may not apply if the assessee demonstrates the availability of sufficient interest-free funds to cover such investments.

CIT v. Kelvinator of India Ltd.
320 ITR 561 · 2010 · Supreme Court
1,673
citing judgments

An Assessing Officer cannot initiate reassessment proceedings under Section 147 of the Income Tax Act based on a mere change of opinion. Reassessment is permissible only when there is fresh tangible material leading to the belief of income escapement, not merely a review of existing facts.

CIT v. AIMIL Ltd.
321 ITR 508 · 2010 · High Court
1,629
citing judgments

Employee contributions to PF and ESIC, deposited beyond the due date under the respective Acts but within the due date for filing the income tax return under Section 139(1), are allowable deductions under Section 36(1)(va). Such disallowance cannot be made during processing under Section 143(1).

Judgments citing Section 143(2)

Rajendra Kumar Meena, Gangapur vs. ITO Ward-2 Sawamadhopur, Gangapur

In the result, the appeal of the assessee is allowed

ITA 516/JPR/2024[2013-14]Status: DisposedITAT Jaipur25 Jul 2024AY 2013-14

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Sh. Shrawan Kumar Gupta, AdvFor Respondent: Sh. Rajesh Kumar Meena (Addl. CIT)
Section 143(2)Section 143(3)Section 147Section 148Section 2(14)Section 234A

आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”A” JAIPUR Mk0 ,l- lhrky{eh

Syeda Mariam, Bangalore vs. Income-Tax Officer, Ward-3(1)(4), Bengaluru

In the result we accepted the legal issue and held that the assessment order dated 30

ITA 341/BANG/2024[2014-15]Status: DisposedITAT Bangalore25 Jul 2024AY 2014-15

Bench: Shri Waseem Ahmed & Shri Soundararajan K.Syeda Mariam The Income Tax Officer No. 482, 14Th Main Ward - 3(1)(4) Koramangala 3Rd Block Vs. Bmtc Building, 80Ft. Road Bangalore 560034 6Th Block, Koramangala Pan – Aazpm2737P Bengaluru 560095 (Appellant) (Respondent) Assessee By: Shri Zain Ahmed Khan, Ca Revenue By: Shri V. Parithivel, Jcit-Dr Date Of Hearing: 18.06.2024 Date Of Pronouncement: 25.07.2024 O R D E R Per: Soundararajan K.,J.M. This Appeal Filed By The Assessee Challenges The Order Of The Cit(A)-11, Bengaluru Dated 28.12.2023 In Respect Of The Assessment Year (Ay) 2014-15. 2. The Brief Facts Of The Case Are That The Assessee Filed Her Return Of Income On 28.07.2014. Thereafter A Survey U/S. 133A Was Conducted At The Company M/S. Intact Developers P. Ltd., In Which The Assessee Is A Director & Based On The Survey It Was Found That The Assessee Had Lent Unsecured Loans To The Company & In Support Of The Unsecured Loans The Assessee Filed Confirmation Letters From The Company. Insofar As The Source For The Loan, The Assessee Submitted That She Got Capital Gain In Ays 2013-14 & 2014-15 & Out Of This She Offered Loans To The Company. The Ld. Assessing Officer (Ao) Verified The Details Filed By The Assessee & Came To The Conclusion That There

For Appellant: Shri Zain Ahmed Khan, CAFor Respondent: Shri V. Parithivel, JCIT-DR
Section 133ASection 139(1)Section 143(2)Section 144Section 148Section 54Section 548Section 54B

shall, so for as may be, apply accordingly as if such return were a return required to be furnished under section 139; Section 143(2) :Where a return has been furnished under section 139, or in response to a notice under sub section(1) of section 142, the assessing officer ... section 142 and sub sections (2) and (3) of section 143 are applicable and no assessment could be made without issuing notice under section 143(2) of the Act” The above judgement of the Hon’ble Supreme Court was followed by the Delhi High Court in the judgement reported

Pushpalatha, Bengaluru vs. Income Tax Officer, Ward-3(2)(1), Bangalore

ITA 1192/BANG/2024[2017-18]Status: DisposedITAT Bangalore25 Jul 2024AY 2017-18

Bench: Shri George George K & Shri Waseem Ahmed

For Appellant: Shri. Hemant Pai, CA andFor Respondent: Shri. V. Parithivel, JCIT(DR)(ITAT), Bengaluru
Section 143(2)Section 143(3)Section 250Section 269SSection 271DSection 273BSection 274Section 54

with regard to investment made from sale proceeds of the property. The assessment was selected for scrutiny by issuance of notice under section 143(2) of the Act. The Assessment Order was passed under section 143(3) of the Act (Order dated 09.12.2019) accepting the returned income. 3. However, during

Modern Flats Private Limited, Mumbai vs. ITO 2(2)(3), Mumbai

In the result, the appeal is allowed for statistical purpose

ITA 688/MUM/2024[2013-14]Status: DisposedITAT Mumbai25 Jul 2024AY 2013-14

Bench: Shri Amit Shukla & Shri Ratnesh Nandan Sahay

For Appellant: A. "On the facts and circumstances of the case and in
Section 139(1)Section 143(2)Section 144Section 147Section 148Section 194ASection 250

IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH “SMC”, MUMBAI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER AND SHRI RATNESH NANDAN

Adarsh Seva Sahakari Patpedhi Limited, Mumbai vs. Income-Tax Officer, National Faceless Assessment Centre, New Delhi

In the result, the appeal by the assessee is allowed for statistical purposes

ITA 636/MUM/2024[2018-19]Status: DisposedITAT Mumbai25 Jul 2024AY 2018-19

Bench: Shri Narendra Kumar Billaiya & Shri Sandeep Singh Karhail

For Appellant: Shri Ramesh IyerFor Respondent: Shri Sunny Kachhwaha
Section 142(1)Section 143(2)Section 143(3)Section 144BSection 250Section 56Section 66Section 68Section 80P(2)(a)Section 80P(2)(d)

under section 80P(2)(a)(i) of the Act. The return filed by the assessee was selected for scrutiny and statutory notices under section 143(2) as well as section 142(1) of the Act were issued and served upon the assessee. During the assessment proceedings, it was observed that

Sandhya Ramdev Kunjur, Mumbai vs. ACIT, Circle 19(3), Mumbai

In the result, appeal of the assessee is allowed

ITA 389/MUM/2024[2012-13]Status: DisposedITAT Mumbai25 Jul 2024AY 2012-13

Bench: Us:- “1. The Learned Cit(A) Has Erred In Dismissing The Appeal Holding That Appellant Needs To File A Separate Appeal Against The Order Dated 22-12-2019 Passed U/S. 144 Rws 147 When Said Order Is Issued In Electronic Mode On The Inactive Pan: Αλεpk5449B & 2 Sandhya Ramdev Kunjar The Present System Does Not Permit The Appellant To Access The Account Bearing Invalid Pan To File The Appeal Electronically Against Such Order. 2. The Learned Cit(A) Has Erred In Upholding The Order U/S. 154 Of The Learned A O Which Did Not Give Any Reason For Holding That The Relief Sought For By The Appellant Was "Beyond The Scope Of The Act". 3. The Learned Cit-A Has Ignored The Jurisdictional High Court Judgements In Blue Star Engineering Co (Bombay) (P) Ltd Vs Cit Bombay City [1967] 73 Itr 263 (Bom) & Other Decisions In Holding That The Relief Sought By The Appellant In Her Petition U/S. 154 Could Not Be Granted. Accordingly, It Is Prayed That This Honourable Court Allow The Appeal & Direct The Respondent To Cancel The Assessment Order Passed On 22-12-2019 Under Section 144 On The Inactive Pan.”

Section 144Section 147Section 148Section 154

IN THE INCOME TAX APPELLATE TRIBUNAL, ‘E‘ BENCH MUMBAI BEFORE: SHRI AMIT SHUKLA, JUDICIAL MEMBER & SHRI GAGAN GOYAL, ACCOUNTANT MEMBER

Vasai Urban Co-Operative C Redit Society Ltd, Vasai vs. Principal Commissioner of Income Tax, Thane

In the result, the appeal by the assessee is allowed

ITA 1507/MUM/2024[2018-19]Status: DisposedITAT Mumbai25 Jul 2024AY 2018-19

Bench: Shri B R Baskaran & Shri Sandeep Singh Karhail

For Appellant: Shri Bhupendra ShahFor Respondent: Shri Surendra Meena, Sr. DR
Section 142(1)Section 143(2)Section 143(3)Section 263Section 80PSection 80P(2)(a)Section 80P(2)(d)

through CASS, inter-alia, on the issue of deduction from total income under Chapter VI-A of the Act. Accordingly, statutory notices under section 143(2) as well as section 142(1) of the Act were issued and served on the assessee. The Assessing Officer (“AO”) vide order dated 18/04/2021

Maker Tower F Premises Co-Op. Soc. Ltd., Mumbai vs. Deputy Commissioner of Income Tax - CPC, Bengaluru

Appeal is dismissed

ITA 1360/MUM/2024[2018-19]Status: DisposedITAT Mumbai25 Jul 2024AY 2018-19

Bench: Shri B R Baskaran & Shri Sandeep Singh Karhail

For Appellant: Ms Vasanti PatelFor Respondent: Shri Surendra Meena, Sr. DR
Section 143(1)Section 143(2)Section 143(3)Section 250Section 80PSection 80P(2)(d)

appeal before the learned CIT(A). However, in the meanwhile, the return filed by the assessee was selected for scrutiny, and notice under section 143(2) of the Act was issued on 22/09/2019 in order to examine the issue of claim of deduction under section 80P of the Act. While

Bestseller Fashion India Private Limited, Mumbai vs. Assistant Commissioner of Income Tax, 9(2)(1), Mumbai

In the result, the appeal filed by the assessee is allowed for statistical purpose

ITA 5140/MUM/2017[2011-12]Status: DisposedITAT Mumbai25 Jul 2024AY 2011-12

Bench: Shri Om Prakash Kant, Am & Ms. Kavitha Rajagopal, Jm Bestseller Fashion India Private Limited Asst. Cit-9(2)(1) The Lalit Residency, 1St Floor, Mumbai Vs. Lalit Hotelsahar Airport Road, Andheri (E), Mumbai-400 059 Pan/Gir No. Aaecb 2906 M (Assessee) : (Respondent) : Shri Jabir Contractor Assessee By Respondent By : Shri Ashish Kumar Agrawal Date Of Hearing : 29.04.2024 Date Of Pronouncement : 25.07.2024

For Respondent: Shri Ashish Kumar Agrawal
Section 143(1)Section 143(2)Section 143(3)Section 144C(1)Section 92C

IN THE INCOME TAX APPELLATE TRIBUNAL “K” BENCH, MUMBAI BEFORE SHRI OM PRAKASH KANT, AM AND MS. KAVITHA RAJAGOPAL, JM

Neeraj Jain, Delhi vs. DCIT, Central Circle-31, New Delhi

In the result, the appeal of the assessee is partly allowed

ITA 1591/DEL/2023[2019-20]Status: DisposedITAT Delhi25 Jul 2024AY 2019-20

Bench: Shri Pradip Kumar Kedia & Shri Yogesh Kumar Usassessment Year 2019-20

For Respondent: Shri Subhra Jyoti Chakraborty, CIT-DR
Section 131Section 132Section 143(2)Section 143(3)Section 153DSection 3Section 69A

assessee filed return of income under Section 3 139 of the Act on 27.09.2019 declaring income of Rs.5,31,150/-. Notice under Section 143(2) and 142(1) were issued to the assessee wherein the cash amount found in the locker was not admitted as income of the assessee ... legal grounds in relation to Document Identification Number (DIN), mechanical approval under Section 153D, absence of jurisdiction upon the AO issuing notice under Section 143(2) were adjudicated to be without merit. 5. On merits also, the CIT(A) endorsed the action of the AO and denied any relief

Haryana Builders, Hisar vs. ITO Ward-1, Hisar

In the result, the appeal filed by the assessee is partly allowed for

ITA 2586/DEL/2022[2018-19]Status: DisposedITAT Delhi25 Jul 2024AY 2018-19

Bench: SHRI G.S.PANNU (Vice President), SHRI YOGESH KUMAR U.S. (Judicial Member)

Section 143(1)Section 143(2)Section 143(3)

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘H’: NEW DELHI BEFORE, SHRI G.S.PANNU, VICE PRESIDENT AND SHRI YOGESH KUMAR

National Cultue Fund, New Delhi vs. ITO, Exemption Ward- 2(4), New Delhi

In the result, the appeal of the assessee is allowed for statistical purposes

ITA 6349/DEL/2018[2013-14]Status: DisposedITAT Delhi25 Jul 2024AY 2013-14

Bench: Shri Kul Bharat & Shri Brajesh Kumar Singh[Assessment Year: 2013-14]

Section 11Section 11(2)Section 11(3)Section 11(3)(c)Section 11(5)(iii)Section 12ASection 143(2)Section 143(3)

order dated 06/01/1997. The return of income was filed on 30.03.2015 declaring Nil income. The case was selected for scrutiny and notice under section 143(2) was issued on 18.09.2015. The Assessing Officer mentioned the objects of the assessee are as under:- "1. To administer and apply the moneys

M/S. Dhanashree Developers P Ltd., Maharashtra vs. ACIT, New Delhi

In the result the appeal of the assessee is allowed

ITA 3065/DEL/2016[2012-13]Status: DisposedITAT Delhi25 Jul 2024AY 2012-13

Bench: Shri G.S Pannu, Hon’Ble & Shri Vimal Kumarasstt. Year 2012-13 Dhanashree Developers P. Ltd. Vs. Acit, Central 303, Western Edge-1, Circle-27, Western Express Highway, New Delhi. Above Metro Mall, Borivali (East) Mumbai 400066 Pan Aaccd6182F (Appellant) (Respondent)

For Appellant: Shri Tanzil Padvekar, AdvocateFor Respondent: Shri Ram Dhan Meena, Sr.DR
Section 143(2)Section 14A

year 2012-13 on 29.03.2014 declaring total income of Rs. 4,29,50,760/-. The case was selected for scrutiny. Notice under section 143(2) was issued on 04.09.2014. Further notice under section 143(2) along with a detailed questionnaire was issued on 17.02.2015. Shri Dhananjay Paranjape, Chartered Accountant

M/S Dhanashree Developers P. Ltd., Mumbai vs. DCIT, New Delhi

In the result the appeal of the assessee is allowed

ITA 1848/DEL/2016[2010-11]Status: DisposedITAT Delhi25 Jul 2024AY 2010-11

Bench: Shri G.S Pannu, Hon’Ble & Shri Vimal Kumarasstt. Year 2010-11 Dhanashree Developers P. Ltd. Vs. Dcit, Central 303, Western Edge-1, Western Circle-4, Express Highway, New Delhi. Above Metro Mall, Borivali (East) Mumbai 400066 Pan Aaccd6182F (Appellant) (Respondent)

For Appellant: Shri Tanzil Padvekar, AdvocateFor Respondent: Shri Ram Dhan Meena, Sr.DR
Section 143(2)Section 14A

mistake in claiming the depreciation which was inadvertently claimed for the year 2009-10. The case was selected for scrutiny. Notice under section 143(2) was issued on 25.08.2011. Further notice under section 143(2) along with a detailed questionnaire was issued on 30.11.2012. Shri A.J. Dighe, Chartered Accountant

Sachin Kanubhai Thakkar, Ahmedabad vs. The Income Tax Officer, Ward-3(3)(7), Ahmedabad

In the result, the appeal filed by the Assessee is treated as allowed for statistical purposes

ITA 732/AHD/2024[2017-18]Status: DisposedITAT Ahmedabad24 Jul 2024AY 2017-18

Bench: Shri Siddhartha Nautiyal & Shri Makarand V. Mahadeokarआयकर अपील सं /Ita No.732/Ahd/2024 "नधा"रण वष" /Assessment Year : 2017-18 Sachin Kanubhai Thakkar The Income Tax Officer 4, Jivraj Park बनाम/ Ward-3(3)(7) Nr. Vejalpur Ahmedabad V/S. Near State Bank Of India Jivraj Park Ahmedabad – 380 051 "थायी लेखा सं./Pan: Adupt 1202 E (अपीलाथ"/ Appellant) ….. ("" यथ"/ Respondent) Assessee By : Shri Aseem L. Thakkar, Ar Revenue By : Shri Ashok Kumar Suthar, Sr.Dr सुनवाई क" तार"ख/Date Of Hearing : 22/07/2024 घोषणा क" तार"ख /Date Of Pronouncement: 24/07/2024 आदेश/O R D E R Per Shri Makarand V. Mahadeokar, Am: This Appeal Is Filed By The Assessee Against The Order Dated 31/12/2023 Passed By The Commissioner Of Income-Tax (Appeals), National Faceless Appeal Centre (Nfac), Delhi [Hereinafter Referred To As “The Ld.Cit(A)” In Short] Arising Out Of The Assessment Order Dated 29/11/2019 Passed By The Assessing Officer (Ao) Under Section 144 Of The Income Tax Sachin Kanubhai Thakkar Vs. Ito Asst. Year : 2017-18 2

For Appellant: Shri Aseem L. Thakkar, ARFor Respondent: Shri Ashok Kumar Suthar, Sr.DR
Section 115BSection 133Section 143(2)Section 144Section 69A

आयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरण, अहमदाबाद "यायपीठ आयकर अपीलीय अिधकरण अहमदाबाद "यायपीठ अहमदाबाद "यायपीठ “सी“, अहमदाबाद

Guna Adinarayana, Guntur vs. Income Tax Officer, Ward-1(1), Guntur

In the result, appeal filed by the assessee is allowed for statistical purposes as indicated herein above

ITA 142/VIZ/2024[2017-18]Status: DisposedITAT Visakhapatnam24 Jul 2024AY 2017-18

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Ble

For Appellant: Sri GVN Hari, ARFor Respondent: Dr. Aparna Villuri, Sr. AR
Section 143(2)Section 269SSection 271D

आयकर अपीलीयअधिकरण, विशाखापटणम पीठ, विशाखापटणम IN THE INCOME TAX APPELLATE TRIBUNAL, VISAKHAPATNAM BENCH, VISAKHAPATNAM श्री दुव्िूरु आर एल रेड्डी, न्याययक

Sri Lakshmi Constructions, Nellore vs. The Deputy Commissioner of Income Tax, Central Circle-1, Guntur

In the result, appeal filed by the assessee is allowed for statistical purposes as indicated herein above

ITA 285/VIZ/2023[2020-21]Status: DisposedITAT Visakhapatnam24 Jul 2024AY 2020-21

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकरअपीलसं./ I.T.A. No.285/Viz/2023 (निर्धारणवर्ा/ Assessment Year : 2020-21) Sri Lakshmi Constructions, Vs. The Deputy Commissioner Of D.No. 26-3-560, Sln Towers, Income Tax, Iv Floor, Bv Nagar, Mini Bypass Central Circle-1, Road, Nellore – 524004. Guntur. Pan: Abofs2978J (अपीलधर्थी/ Appellant) (प्रत्यर्थी/ Respondent) अपीलधर्थीकीओरसे/ Assessee By : Sri M.V. Prasad, Ar प्रत्यधर्थीकीओरसे/ Revenue By : Dr. Aparna Villuri, Sr. Ar

For Appellant: Sri M.V. Prasad, ARFor Respondent: Dr. Aparna Villuri, Sr. AR
Section 133ASection 143(2)Section 143(3)Section 68

आयकरअपीलीयअधिकरण, विशाखापटणमपीठ, विशाखापटणम IN THE INCOME TAX APPELLATE TRIBUNAL, VISAKHAPATNAM BENCH, VISAKHAPATNAM श्रीदुव्िूरुआरएलरेड्डी, न्याययकसदस्यएिंश्रीएसबालाकृष्णन, लेखासदस्यकेसमक्ष BEFORE SHRI DUVVURU RL REDDY

Tadikonda Vamsi Mohan Krishna, Guntur vs. Income Tax Officer, Ward-1(1), Guntur

In the result, appeal of the assessee is allowed for statistical purposes as indicated herein above

ITA 235/VIZ/2023[2013-14]Status: DisposedITAT Visakhapatnam24 Jul 2024AY 2013-14

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Ble

For Appellant: Sri GVN Hari, ARFor Respondent: Dr. Aparna Villuri, Sr. AR
Section 142(1)Section 143(2)Section 144Section 147Section 148

आयकर अपीलीय अधिकरण, विशाखापटणम पीठ, विशाखापटणम IN THE INCOME TAX APPELLATE TRIBUNAL, VISAKHAPATNAM BENCH, VISAKHAPATNAM श्री दुव्िूरु आर एलरेड्डी, न्याययक

Mahankali Jyothi, Dublin, Usa vs. Income Tax Officer, International Taxation Ward, Vijayawada

In the result, appeal of the assessee is allowed

ITA 22/VIZ/2023[2017-18]Status: DisposedITAT Visakhapatnam24 Jul 2024AY 2017-18

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Ble

For Appellant: Sri GVN Hari, ARFor Respondent: Dr. Satyasai Rath, CIT-DR
Section 142(1)Section 143(2)Section 143(3)Section 271ASection 69A

आयकर अपीलीयअधिकरण, विशाखापटणम पीठ, विशाखापटणम IN THE INCOME TAX APPELLATE TRIBUNAL, VISAKHAPATNAM BENCH, VISAKHAPATNAM श्री दुव्िूरु आर एल रेड्डी, न्याययक

Hpc Employees Cooperative Society Ltd, Visakhapatnam vs. Income Tax Officer, Ward-2(5), Visakhapatnam

In the result, appeal of the assessee is dismissed

ITA 144/VIZ/2023[2018-19]Status: DisposedITAT Visakhapatnam24 Jul 2024AY 2018-19

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकरअपीलसं./ I.T.A. No.144/Viz/2023 (निर्धारणवर्ा/ Assessment Year: 2018-19) Hpc Employees Cooperative Vs. The Income Tax Officer, Society Limited, Ward-2(5), Visakhapatnam. Visakhapatnam. Pan: Aaah5103. (अपीलधर्थी/ Appellant) (प्रत्यर्थी/ Respondent) अपीलधर्थीकीओरसे/ Assessee By : Sri Gvn Hari, Ar प्रत्यधर्थीकीओरसे/ Revenue By : Dr. Aparna Villuri, Sr. Ar

For Appellant: Sri GVN Hari, ARFor Respondent: Dr. Aparna Villuri, Sr. AR
Section 139(1)Section 139(4)Section 142(1)Section 143(1)Section 143(2)Section 143(3)Section 80ASection 80PSection 80P(2)

आयकरअपीलीयअधिकरण, धिशाखापटणमपीठ, धिशाखापटणम IN THE INCOME TAX APPELLATE TRIBUNAL, VISAKHAPATNAM BENCH, VISAKHAPATNAM श्री दुव्वूरुआर एल रेड्डी, न्याधयक सदस्य एिं श्री