M/S.P.SATYANARAYANA AND SONS vs. INCOME TAX OFFICER, WARD 1[9], HYDERABAD

Appeals are allowed

Bench: P.SAM KOSHY,NARSING RAO NANDIKONDA

44D is not applicable to the facts of this case. Therefore, the appeals were allowed. The order passed by the Appellate Authority as well as the original authority was set aside. Aggrieved by this order, the revenue is in appeal. 5. The learned counsel for the revenue assailing the impugned order contended that, the Tribunal has 18 proceeded