SMT. L SUDHA BALA, L/R OF LATE SRI L.NARSA REDDY,GUNTUR vs. THE DCIT, SPECIAL RANGE GUNTUR, GUNTUR
In the result, the appeals of the assessee are dismissed
ITA 260/VIZ/2012[1984-85]Status: DisposedITAT Visakhapatnam07 Dec 2018AY 1984-85
Bench: Shri V. Durga Rao& Shri D.S. Sunder Singhआयकर अपील सं./I.T.A.No.260 & 261/Viz/2012 (धििाारण िर्ा/ Assessment Years :1984-85 & 1985-86 Respectively) L.Sudha Bala Vs. Dy.Commissioner Of L/R Of Late Sri L Narasa Reddy Income Tax Prop.Sri Venkateswara Agro Chemicals Special Range Industries Guntur 2-14-101, Syamala Nagar 2Nd Lane, Guntur [Pan : Acgpl2351P] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent)
For Appellant: Shri C.Subrahmanyam, ARFor Respondent: Smt. Suman Malik, DR
Section 143(3)Section 147Section 148Section 40A(3)
2)
The Hon’ble Commissioner of Income Tax ought to have held that the reasons recorded by Assessing Officer are not in conformity with the provisions of section 147 and hence resultant assessment order is null and void.
(3)
The Hon’ble Commissioner of Income Tax ought to have held that the impugned additions made by the assessing officer were
