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
79,743/-.
Going into the facts of the case, a survey operation u/s 133A of the IT Act was conducted in the case of the appellant firm on 27.09.2016. The appellant had filed its return of income on 28.10.2017 admitting income of Rs.10,70,540/-. During the assessment proceedings, the appellant filed a revised computation of income for a total
