RAMAKRISHNA AGENCIES,VISAKHAPATNAM vs. INCOME TAX OFFICER, WARD-1(1), VISAKHAPATNAM
In the result, appeal of the assessee is allowed
ITA 30/VIZ/2023[2017-18]Status: HeardITAT Visakhapatnam13 Sept 2023AY 2017-18
Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपील सं./ I.T.A. Nos. 30 & 31/Viz/2023 ("नधा"रण वष" / Assessment Year :2017-18) Ramakrishna Agencies, Vs. Income Tax Officer, Visakhapatnam. Ward-1(1), Pan: Aajfr 3436 Q Visakhapatnam. (अपीलाथ"/ Appellant) (""यथ"/ Respondent) अपीलाथ" क" ओर से/ Assessee By : Sri Gvn Hari, Ar ""याथ" क" ओर से / Revenue By : Sri Madhukar Aves, Sr. Ar
For Appellant: Sri GVN Hari, ARFor Respondent: Sri Madhukar Aves, Sr. AR
Section 143(3)Section 270ASection 270A(10)Section 271B
271B of
the Act, dated 11/09/2021. Since the both the appeals are
pertaining to one assessee and the issues involved in these
appeals are inter-connected, for the sake of reference, they are
clubbed, heard together and disposed off in this consolidated
order. Appeal wise adjudication is given in the following
paragraphs.
2. Briefly stated the facts of the case
