Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकरअपीलसं./ I.T.A. No.161 & 162/Viz/2020 (निर्धारणवर्ा/ Assessment Years: 2009-10 & 2010-11) Income Tax Officer, Vs. Smt. Koganti Vijaya Kumari Ward-1, Tenali. L/R Of Late Koganti Bhavani Sankar, Tenali, Guntur Dist. Pan: Clwps0224B (अपीलधर्थी/ Appellant) (प्रत्यर्थी/ Respondent) आयकरअपीलसं./ I.T.A. No.163 & 164/Viz/2020 (निर्धारणवर्ा/ Assessment Years: 2009-10 & 2010-11) Income Tax Officer, Vs. Sri Jasti Lakshmaiah, Ward-1, Tenali. Tenali, Guntur District. Pan: Agapj3292P (अपीलधर्थी/ Appellant) (प्रत्यर्थी/ Respondent) अपीलधर्थीकीओरसे/ Assessee By : Sri I Kama Sastry, Ar प्रत्यधर्थीकीओरसे/ Revenue By : Dr. Satyasai Rath, Cit-Dr सुिवधईकीतधरीख/ Date Of Hearing : 22/05/2024 घोर्णधकीतधरीख/Date Of : 25/07/2024 Pronouncement O R D E R Per S. Balakrishnan: These Appeals Are Filed By The Revenue Against The Orders Of The Learned Commissioner Of Income Tax (Appeals)-2, Guntur
253 of the Act keeping in view of the relaxation of certain provisions of specified Act extending the limitation dates by the ‘Ministry of Law & Justice’ vide Gazette Notification No. CG-DL-E-31022020-218979, dated 31/3/2020 till 30/06/2020 and the subsequent Gazette Notification No. CG-DL- E-24062020-220145, dated 24/06/2020 issued by the Ministry of Finance