GMR VARALAKSHMI FOUNDATION,RAJAM vs. THE COMMISSIONER OF INCOME TAX, EXEMPTION, , HYDERABAD AT VIZAG
ITA 110/VIZ/2021[2016-17]Status: DisposedITAT Visakhapatnam21 Mar 2025AY 2016-17
Bench: Shri Laliet Kumar & Shri Manjunatha G
For Appellant: Shri Manish V. Shah, CAFor Respondent: Dr. Satyasai Rath, CIT-DR
Section 11Section 12ASection 142(1)Section 143(2)Section 25Section 263Section 80G
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ITA.No.110/VIZ./2021
(SC) and pleaded that the order passed by the learned
CIT(E) u/sec.263 of the Act be set aside in the interest of justice.
5.1. Learned counsel for the assessee further submitted that the CIT(E) has invoked provisions of section 263 of the Income Tax Act 1961 [in short