GIRIJAN CO-OP MARKETING SOCIETY LIMITED,VIZIANAGARAM vs. INCOME TAX OFFICER, WARD-1, VIZIANAGARAM
In the result, four appeals filed by the assessee are allowed for statistical purposes as indicated hereinabove
ITA 272/VIZ/2024[2016-17]Status: DisposedITAT Visakhapatnam09 Dec 2024AY 2016-17
Bench: Shri K.Narasimha Chary & Shri S. Balakrishnan
For Appellant: Shri GVN Hari, ARFor Respondent: Dr. Aparna Villuri, Sr. AR
Section 10Section 139Section 142(1)Section 144Section 144BSection 147Section 148Section 154Section 271(1)(c)
condone the delay of 24 days in filing the appeals and proceed to adjudicate the appeals on merits.
4. Brief facts of the case are that the assessee is an Association of Persons (“AoP”) and has not filed its return of income for the AY 2016-17. During the assessment proceedings, learned Assessing Officer (“learned
AO”) observed that there