VENKATESHWARA RAO POONURU,HYDERABAD vs. ADIT, INTERNATIONAL TAXATION-(2), HYDERABAD
In the result, appeal filed by the assessee is allowed
ITA 71/HYD/2022[2017-18]Status: DisposedITAT Hyderabad10 Apr 2023AY 2017-18
Bench: Shri R.K. Panda & Shri Laliet Kumar
For Appellant: Shri Y.V. Bhanu Narayan Rao, CAFor Respondent: Shri Jeevan Lal Lavidiya, CIT (DR)
Section 143Section 143(1)Section 143(2)Section 147Section 148Section 153Section 69A
Reassessment order invalid due want of notice u.sl143(2). ., Income tax, 1961, ss.143, 147,148, prov....
ITO Vs. R K Gupta (308) ITR 49 (Del) tribu. ---
The above Judgements of Hon'ble Supreme court relates to law (Legal issue) and the findings cannot be stated as distinguishable facts and law, the decision by the Hon'ble Supreme court is binding