AAYUSH NRI LEPL HEALTH CARE PVT.LTD,VIJAYAWADA vs. INCOME TAX OFFICER, WARD-2(3), VIJAYAWADA
In the result, appeal of the assessee allowed
ITA 135/VIZ/2023[2012-13]Status: DisposedITAT Visakhapatnam30 Oct 2024AY 2012-13
Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपीलसं./I.T.A.Nos. 135 & 136/Viz/2023 (निर्धारण वर्ा/ Assessment Years: 2012-13 & 2013-14)) Aayush Nri Lepl Healthcare Private Limited V. Income Tax Officer – Ward – 2(3) No. 48-13-3 & 3A Aayush Vijayawada Ring Road, Sri Ramachandra Nagar Vijayawada – 520008 Andhra Pradesh [Pan: Aadcn4865A] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent)
Section 142ASection 143(1)Section 143(2)Section 143(3)Section 250
142A of the IT Act was made by DCIT, Circle 2(1), whohas no authority to make such reference.
6. The finding of the Ld. CIT(A) that the amended provisions of section142A of the IT Act operate from 01-10-2014, and thus do not apply to the present case, is misconceived and based on an erroneous interpretation
