ARINANA DAVID RAJU,,VISAKHAPATNAM vs. THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-4(1),, VISAKHAPATNAM
In the result, appeal filed by the assessee is allowed
ITA 285/VIZ/2019[2015-16]Status: DisposedITAT Visakhapatnam18 Jul 2019AY 2015-16
Bench: Shri V. Durga Rao, Hon’Ble & Shri D.S. Sunder Singh, Hon’Blearinana David Raju, Vs. Acit, Circle-4(1), D.No. 43-14-17, Visakhapatnam. Subbalakshmi Nagar, Dondaparthy, Visakhapatnam Pan No. Aedpa 1853 N (Appellant) (Respondent)
For Appellant: Shri R. Venkata Raman, CAFor Respondent: Shri P.Srinivasa Murthy, Sr.DR
Section 139(1)Section 143(1)Section 143(3)Section 2(24)(x)Section 36(1)(va)Section 43B
disallowed the same on the ground that the assessee has not remitted within the prescribed due date as per the relevant Act, hence, he treated the same as deemed income of the assessee under section 2(24)(x) r.w.s. 36(1)(va) of the Act. Accordingly, he added back to the retuned income.
3. On appeal before
