POLISETTY SOMASUNDARAM,GUNTUR vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, GUNTUR
In the result, appeal of the assessee for the AY 2020-21 is allowed
ITA 172/VIZ/2023[2012-13]Status: DisposedITAT Visakhapatnam18 Aug 2023AY 2012-13
Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकरअपीलसं./ I.T.A. No.172 To 180/Viz/2023 ("नधा"रणवष"/ Assessment Year : 2012-13 To 2020-21) M/S. Polisetty Somasundaram, Vs. The Deputy Commissioner Of D.No. 8-24-31, Main Road, Income Tax, Mangalagiri Road, Central Circle-1, Guntur – 522001. Guntur. Pan: Aacfp 7251 J (अपीलाथ"/ Appellant) (""यथ"/ Respondent) अपीलाथ"क"ओरसे/ Appellant By : Sri M.V. Prasad, Ar ""याथ"क"ओरसे/ Respondent By : Sri Mn Murthy Naik, Cit-Dr
For Appellant: Sri M.V. Prasad, ARFor Respondent: Sri MN Murthy Naik, CIT-DR
Section 127Section 132Section 139Section 142(1)Section 143(2)Section 143(3)Section 153ASection 153B
x)
K.V. Padmanabhan vs. ACIT, Central Circle, Trichur
[2019] 107 taxmann.com 24 (Kerala HC)
(xi) V.L.S. Finance Ltd vs. CIT, Central-II, [2007] 159
taxman 102 (Delhi)
(xii) CIT vs. Anil Minda [2010] 235 CTR 1 (Delhi)
(xiii) Anil Minda vs. CIT [2023] 148 Taxmann.com 407,
Supreme Court of India
(xiv) TOLA Notification No. 10/2021, dated 27/02/2021. 8. Countering