SWARAJYAM DONTIREDDY,GUNTUR vs. INCOME TAX OFFICER, WARD-2(1), GUNTUR
In the result, all the 4 appeals of the assessee are allowed
ITA 217/VIZ/2024[2016-17]Status: DisposedITAT Visakhapatnam13 May 2025AY 2016-17
Bench: Shri Vijay Pal Rao, Vice-A N D Shri S. Balakrishnanappeal No. Assessee Respondent A.Y 209/Viz/2024 Konda Srinivasa Income Tax Officer 2016-17 Reddy, Guntur, Ward 2(1) Pan:Aafhk9821E Guntur 216/Viz/2024 Veerareddy Gogula - Do - -Do- Guntur Pan:Byapg6481J - Do - 217/Viz/2024 Swarajyam -Do- Dontireddy Guntur Pan:Cmmpd3393K - Do - 218/Viz/2024 Vijaya Lakshmi -Do- Ravula, Guntur Pan:Baopr0163G
For Appellant: Shri C. Subrahmanyam, CAFor Respondent: : Shri Satyasai Rath, DR
Section 143(2)Section 143(3)Section 147Section 148Section 151Section 2(47)Section 263Section 53A
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ITA 209 of 2024 and others Konda Srinivasa Reddy Guntur
Pr. CIT cannot invoke the provisions of section 263 merely because he does not agree with the view taken by the Assessing
Officer. The learned AR has further contended that even otherwise, the view taken by the Pr. CIT is contrary to the binding precedents. In support
