SABITHA ANAND HOSPITAL,HYDERABAD vs. DCIT, CENTRAL CIRCLE-3(3), HYDERABAD
In the result, appeal filed by the assessee is partly allowed
ITA 597/HYD/2022[2017-18]Status: DisposedITAT Hyderabad17 Mar 2023AY 2017-18
Bench: Shri R.K. Panda & Shri Laliet Kumarassessment Year: 2017-18 M/S.Sabitha Anand Vs. Dy. C. I. T. Hospital, Hyderabad Central Circle 3(3) Pan:Abwfs9326E Hyderabad (Appellant) (Respondent) Assessee By: Shri A.V. Raghuram, Advocate Revenue By: Shri Kumar Aditya, Dr Date Of Hearing: 02/03/2023 Date Of Pronouncement: 17/03/2023 Order Per R.K. Panda, A.M This Appeal Filed By The Assessee Is Directed Against The Order Dated 7.9.2022 Of The Learned Cit (A)-11, Hyderabad, Relating To A.Y.2017-18. 2. Facts Of The Case, In Brief, Are That The Assessee Is A Partnership Firm Engaged In The Business Of Running A Hospital In The Name Of M/S. Sabitha Anand Hospitals. It Filed Its Original Return Of Income On 28.10.2017 Declaring Total Income Of Rs.10,70,540/-. A Survey U/S 133A Of The Act Was Conducted In The Case Of The Assessee On 27.9.2016. Consequent To The Survey Operation, The Assessee Filed A Revised Computation Of Income Of Page 1 Of 17
For Appellant: Shri A.V. Raghuram, AdvocateFor Respondent: Shri Kumar Aditya, DR
Section 115BSection 133ASection 143(2)Section 69
68, section 69, section 69A, section 69B, section 69C or section 69D, if such income is not covered under clause (a), the income-tax payable shall be the aggregate of (i the amount of income-tax calculated on the income referred to in clause (a) and clause (b), at the rate of sixty per cent
