M/S MERIDIAN PROMOTERS (P) lTD., vs. DEPUTY COMMISSIONER OF INCOME TAX
In the result, the Appeal is allowed and the order, dated 26
ITTA/157/2019HC Andhra Pradesh17 Oct 2019
Bench: The Commissioner Of Income Tax (Appeal) In Ita.No.0782/Cc-2,Vizag/Cit(A)-
Section 142(1)Section 143(2)Section 260A
143(2) of the Income Tax
Act, 1961 [‘the Act’, for short] was first issued. Subsequently, notice under
Section 142(1) of the Act was issued. Ultimately, the respondent had
disallowed Rs.37,23,478/- inter alia for the reason that the appellant had not
produced sufficient information and/or the information produced by the
appellant is not acceptable. When the appellant
