SRI MAHESH GURRAM vs. INCOME TAX OFFICER
ITTA/20/2024HC Andhra Pradesh22 Aug 2024
Bench: G.NARENDAR,KIRANMAYEE MANDAVA
For Respondent: SRI VIJAY KUMAR PUNNA (STANDING
Section 12ASection 138Section 143(1)Section 143(3)Section 151Section 23Section 260
Section 260 (A) of the Income Tax Act, 1961, on
the following substantial questions of law:
A.
Whether the
Hon'ble ITAT erred in not foliowing and considering
the
judgment of the Hon'ble Supreme Court in the case of Suo-Moto Cognizance
for extension of limitation reported in 441 iTR 122, and holding that the
Appeal filed