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)
section 144B of the Act, dated 28/03/2022. Further, while passing the assessment order, learned AO has also initiated the penalty proceedings U/s. 271(1)(c), 271B and 271A of the Act.
Aggrieved, the assessee preferred an appeal before the learned CIT(A) belatedly with a delay of 481 days.
7. Before the learned CIT(A), the assessee made submissions explaining
