SEERAM PADMANABHA JEWELLERS PRIVATE LIMITED,,ELURU vs. ITO, WARD-1,, ELURU
In the result, the appeal of the assessee is allowed
ITA 468/VIZ/2017[2013-2014]Status: DisposedITAT Visakhapatnam06 Nov 2018AY 2013-2014
Bench: Shri V. Durga Rao& Shri D.S. Sunder Singhआयकर अपील सं./I.T.A.No.468/Viz/2017 (धििाारण िर्ा/ Assessment Year: 2013-2014) M/S Seeram Padmanabha Vs. Income Tax Officer Jewellers Pvt. Ltd. Ward-1 D.No.6A-2-6, Near Gandhi Statue Eluru Southern Street Eluru [Pan :Aaqcs9501F] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent)
For Appellant: Shri G.V.N.Hari, ARFor Respondent: Shri Suman Malik, DR
Section 68
2. The assessee is a bullion trader, commenced the business as private limited company during the impugned assessment year and prior to the commencement of the company, the assessee was carrying on the same business as a proprietary concern in the name of Sri Easwari Jewellers..
3. In this appeal, the assessee has raised six grounds in total. Ground
