DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE -1(1), GUNTUR vs. ANDHRA PRADESH STATE HOUSING CORPORATION LIMITED, VIJAYAWADA
In the result, appeal of the revenue is dismissed
ITA 217/VIZ/2023[2008-09]Status: DisposedITAT Visakhapatnam28 Feb 2024AY 2008-09
Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपील सं./I.T.A.No.217/Viz/2023 (ननधधारण वर्ा / Assessment Year : 2008-09) Dy.Commissioner Of Vs. Andhra Pradesh State Income Tax Housing Corporation Ltd., Circle-1(1) Plot No.11 & 12, Nirman Guntur Bhavan, Near Apiic Colony Autonagar, Vijayawada [Pan : Aabca7206L] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent)
For Appellant: Shri C.Subrahmanyam, ARFor Respondent: Dr.Satyasai Rath, CIT(DR)
Section 139(1)Section 139(3)Section 143(3)Section 147Section 148Section 154Section 40
disallowed entire amount of Rs.13,41,40,709/- u/s 40(a)(ia) of the Act. The AO further held that, as no valid return was filed by the assessee u/s 139(1) of the
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I.T.A. No.217/Viz/2023, A.Y.2008-09
Andhra Pradesh State Housing Corporation Ltd.,Vijayawada
Act for the A.Y.2008-09, the assessee is not eligible to carry forward the above loss