YENUGUVANI LANKA RURAL EDUCATIONAL SOCIETY,YENUGUVANI LANKA vs. INCOME TAX OFFICER, WARD-1, PALAKOL
In the result, appeal of the assessee is allowed
ITA 265/VIZ/2021[2018-19]Status: DisposedITAT Visakhapatnam08 Apr 2022AY 2018-19
Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अऩीऱ सं./ I.T.A. No.265/Viz/2021 (ननधधारण वषा / Assessment Year :2018-19) Yenuguvani Lanka Rural Vs. Income Tax Officer, Ward-1, Educational Society, Income Tax Buildings, D.No.2-76, New Harijana Peta, Near Govt. College, Yenuguvani Lanka. Doddipatla Road, Palakol, Andhra Pradesh. Pan: Aaaay 2757 K (अऩीऱधथी/ Appellant) (प्रत्यथी/ Respondent) अऩीऱधथी की ओर से/ Appellant By : Sri I. Kama Sastry प्रत्यधथी की ओर से / Respondent By : Sri Spg Mudaliar, Sr. Ar
For Appellant: Sri I. Kama SastryFor Respondent: Sri SPG Mudaliar, Sr. AR
Section 11Section 12ASection 143(1)Section 143(1)(a)Section 164(2)Section 167BSection 167B(1)Section 288
delay cannot be condoned. The Ld. CIT(A) also quoted section 143(1)(a)(ii) that the adjustments by CPC were not beyond the scope of section 143(1). The Ld. CIT (A) therefore confirmed the intimation u/s. 143(1) of the Act issued by the CPC, Bangalore. Aggrieved by the order of the Ld. CIT (A), the assessee
