RAMA MOHAN SOMA,ANANTAPUR vs. INCOME TAX OFFICER, WARD -1, HINDUPUR
In the result, the appeal of the assessee is allowed
ITA 180/HYD/2024[2012-13]Status: DisposedITAT Hyderabad09 May 2024AY 2012-13
Bench: Shri Laliet Kumar & Shri Madhusudan Sawdia, Accounant Member Assessment Year: 2012-13 Rama Mohan Soma, Vs. The Income Tax Officer, H.No.12-274-3, Bypass Ward – 1, Road, Kadiri, Anantapur, Hindupur. Andhra Pradesh – 515591. Pan : Aocps8172D (Appellant) (Respondent) Assessee By: Shri G. Srinivasa Rao, C.A. Revenue By: Shri Shakeer Ahamed, Sr.Ar. Date Of Hearing: 02.05.2024 Date Of Pronouncement: 09.05.2024 O R D E R Per Laliet Kumar, J.M. The Appeal Of The Assessee For A.Y. 2012-13 Arises From Order Of Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre (Nfac), Delhi Dt.27.12.2023 Invoking Proceedings Under Section 143(3) R.W.S. 147 Of The Income Tax Act, 1961 (In Short, “The Act”). 2. The Grounds Raised By The Assessee Read As Under :
For Appellant: Shri G. Srinivasa Rao, C.AFor Respondent: Shri Shakeer Ahamed, Sr.AR
Section 142(1)Section 143(2)Section 143(3)Section 147Section 148Section 156Section 254Section 69B
unexplained investment u/s 69B
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of the Act and thereafter completed the assessment and passed assessment order u/s. 143(3) r.w.s. 147 of the IT Act, 1961
determining the total income at Rs.52,04,480/-.
4. Feeling aggrieved with the order of Assessing Officer, assessee filed an appeal before the ld.CIT(A), who dismissed the appeal of assessee.
5. Feeling
