In the result, appeals filed by the assessees are allowed
Bench: Shri V. Durga Rao, Hon’Ble & Shri D.S. Sunder Singh, Hon’Ble
delay is condoned. (Gadde Kishan & Another) For the sake of convenience, facts are taken from ITA No. 4. 367/VIZ/2019. The assessee is an individual, filed his return of income by declaring total income of Rs.55,300/-. The case of the assessee was selected for scrutiny and assessment was completed under section 143(3) of the Income Tax Act, 1961 (hereinafter