THE ETIKOPPAKA COOP AGRICULTURAL INDUSTRIAL SOCIETY LIMITED,VISAKHAPATNAM vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE 2(1),, VISAKHAPATNAM
In the result, appeal of the assessee is allowed
ITA 260/VIZ/2021[2017-18]Status: DisposedITAT Visakhapatnam08 Mar 2022AY 2017-18
Bench: Shri Duvvuru R L Reddy, Hon’Ble & Shri S. Balakrishnan, Hon'Ble
For Appellant: Shri G.V.N. Hari, AdvocateFor Respondent: Shri Sankar Pandi, Sr.DR
Section 139(1)Section 143(1)Section 143(2)Section 143(3)Section 36(1)(va)
4
-do-
689693
15/12/2016
17/01/2017
5
-do-
780771
15/01/2017
17/01/2017
6
-do-
919669
15/02/2017
17/02/2017
7
-do-
764078
15/03/2017
11/04/2017
8
-do-
361960
15/04/2017
02/05/2017
6034059
The AO disallowed Rs 60,34,059/-, invoking the amended provisions of section 36(1)(va) r.w.s. 43B of the Act.
7. Aggrieved by the order of the AO, the assessee filed an appeal