THE PRINCIPAL COMMR OF INCOME TAX-II vs. L.G.TRINADHA RAO
The appeal is allowed and the order passed by the
ITTA/131/2017HC Telangana08 Oct 2018
Bench: RAMESH RANGANATHAN,KONGARA VIJAYA LAKSHMI
For Appellant: MR. Smarajit Roy Chowdhury, AdvFor Respondent: Mr. J. P. Khiatan, Sr. Adv
Section 132Section 143Section 153CSection 260ASection 271
153C cannot be said
to be voluntary.
With regard to the alleged defect in the notice issued under section 274 of
the Act, either on the ground that the relevant portions have not been clearly
indicated or that satisfaction of the Assessing Officer has not been properly made
was not canvassed before the CIT[A]. This contention appears to have
