AMMA VAYOVRUDHA SEVASADA NAM,KESARAPALLI vs. DEPUTY COMMISSIONER OF INCOME TAX, CPC, BANGALORE
In the result, appeal of the assessee is dismissed
ITA 241/VIZ/2023[2015-16]Status: DisposedITAT Visakhapatnam14 Mar 2024AY 2015-16
Bench: Shri Duvvuru Rl Reddy, Hon’Ble(Through Hybrid Hearing) आयकर अपील सं./ I.T.A. No.241/Viz/2023 (निर्धारण वर्ा / Assessment Year : 2015-16) Amma Vayovrudha Sevasada Vs. Income Tax Officer Nam, Kesarapalli. (Exemptions), Pan: Aaata 4192 R Rajahmundry. (अपीलधर्थी/ Appellant) (प्रत्यर्थी/ Respondent) अपीलधर्थी की ओर से/ Appellant By : Sri M. Madhusudan, Ar प्रत्यधर्थी की ओर से / Respondent By : Dr. Aparna Villuri, Sr. Ar सुिवधई की तधरीख / Date Of Hearing : 06/03/2024 घोर्णध की तधरीख/Date Of : 14/03/2024 Pronouncement O R D E R Per Duvvuru Rl Reddy:
For Appellant: Sri M. Madhusudan, ARFor Respondent: Dr. Aparna Villuri, Sr. AR
Section 11Section 12ASection 139(9)Section 143(1)Section 143(1)(a)Section 246ASection 5
1)(a) as the same did not represent ‘Arithmetical Errors’.
4. Taking cognizance of the aspect that there patently emerges substantial justice; in that there may appear a strong case on merits as recorded in the statement of facts and the associated documents referred to therein, the Ld. CIT(A) ought not have squarely relied upon the technical issues
