VENKATA SUDHAKAR SIMHADRI,HYDERABAD vs. DCIT., CIRCLE-2(1), HYDERABAD
In the result, the appeal of the assessee is allowed for statistical purpose
ITA 382/HYD/2024[2013-14]Status: DisposedITAT Hyderabad18 Jun 2024AY 2013-14
Bench: Shri K. Narasimha Chary & Shri Madhusudan Sawdia, Accounant Member आ.अपी.सं /Ita No.382/Hyd/2024 (निर्धारण वर्ा/Assessment Year:2013-14) Shri Venkata Sudhakar Dcit, Circle 2(1), Vs. Hyderabad. Simhadri, Hyderabad. Pan : Avnps0649D (Appellant) (Respondent) निर्धाररती द्वधरध/Assessee By: Shri Y. V. Bhanu Narayan Rao, C.A. रधजस् व द्वधरध/Revenue By:: Smt. Sheetal Sarin, Dr सुिवधई की तधरीख/Date Of Hearing: 18/06/2024 घोर्णध की तधरीख/Pronouncement: 19/06/2024
For Appellant: Shri Y. V. Bhanu NarayanFor Respondent: : Smt. Sheetal Sarin, DR
Section 147Section 148Section 234ASection 234BSection 69
section 69 of the Income Tax Act, 1961 on the Appellant who is a Non Resident during the A.Y. 2013-14 as per the applicable provisions of the Act with regard to residential status.
7. On the facts and in the circumstances of the case, the learned Commissioner of Income Tax (Appeals), NFAC, Delhi erred both