SRI UMA MAHESHWARA RAO CHINNI,GUNTUR vs. ASST COMMISSIONER OF INCOME TAX,CENTRAL CIRCLE-1, KOZHIKODE
In the result, the instant appeals by the assesses are dismissed
ITA 895/COCH/2022[2017-18]Status: DisposedITAT Cochin15 Apr 2024AY 2017-18
Bench: Shri Sanjay Arora & Shri Manomohan Dasuma Maheshwara Rao Chinni Asst. Cit, Central Circle -1, Hno. 7-298, 7 Ward Aayakar Bhavan (North Block) Gandhi Bomma Centre Vs. Kozhikode 673001 Dachepalle, Guntur 522414 [Pan:Arjpc0342D] (Appellant) (Respondent)
For Respondent: Smt. J.M. Jamuna Devi, Sr. D.R
Section 115BSection 132ASection 143(3)Section 147Section 148Section 153ASection 69A
69B and 69C of the Act in view of the scheme of those provisions.’
The decision in Kim Pharma Pvt Ltd. (supra), the second decision relied upon by the ld. CIT(A), non-rebuttal of whose order stands noted by us hereinbefore, is to the same effect. In the facts of that case the action of the Revenue in segregating
