ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-3(1), VISAKHAPATNAM vs. HINDUSTAN SHIPYARD LIMITED, VISAKHAPATNAM
In the result, appeal of the assessee is partly allowed for statistical purposes
ITA 199/VIZ/2022[2012-13]Status: DisposedITAT Visakhapatnam25 Jun 2024AY 2012-13
Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकरअपीलसं./ I.T.A. Nos.202, 198, 199, 188, 200/Viz/2022 (धनधाारणिर्ा/ Assessment Year : 2009-10, 2011-12, 2012-13, 2013-14 & 2014-15) Asst. Commissioner Of Income Vs. M/S. Hindustan Shipyard Tax, Circle-3(1), Limited, Visakhapatnam. Visakhapatnam. Pan: Aach 4275 P (अपीलाथी/ Appellant) (प्रत्यथी/ Respondent)
For Appellant: Sri GVN Hari, ARFor Respondent: Dr. Satyasai Rath, CIT-DR
Section 143(2)Section 143(3)Section 194ISection 40
section 194I of the Act.
6. For these and other grounds that may be urged at the time of appeal hearing, it is prayed that the disallowance /
additions made by the AO be restored.”
30. The above grounds of appeal raised by the Revenue for the AY 2009-10 are identical to that of the grounds raised by the Revenue
