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
260A of the Income Tax Act, 1961, is directed
against the order, dated 26.12.2018, in ITA.no.449/VIZ/2017, passed by the
Income Tax Appellate Tribunal, Visakhapatnam “SMC” Bench, Visakhapatnam.
We have heard the submissions of Sri Bendi Raviteja, learned counsel,
appearing for the appellant; and, of Ms. M. Kiranmayee, learned standing
counsel appearing for the respondent. We have perused the material
