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
business of construction works. It filed its
original return of income for the assessment year 2008-09, on 07.10.2008. The
case was taken up for scrutiny. Notice under Section 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
