In the result, appeals of the assessee are allowed for statistical purpose
Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपील सं./I.T.A.No.231/Viz/2023 & 232/Viz/2023 (ननधधारण वर्ा / Assessment Year : 2011-12) Sannidhi Venkateswara Rao Vs. Joint.Commissioner Of 31-31-15/1, 1St Floor Income Tax Ramya Pharmaceuticals Range-1 Sai Baba Street Visakhapatnam Dabagardens, Visakhapatnam [Pan : Aachr1320Q] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent)
271E of the Income Tax Act, 1961 (in short “Act”) 2 I.T.A. No.231/Viz/2023 & 232/Viz/2023, A.Y. 2011-12 Sannidhi Venkateswara Rao, Visakhapatnam dated 30.09.2016 for the Assessment Year (A.Y.) 2011-12. Since the grounds raised in these appeals are identical, these appeals are clubbed, heard together and a common order is being passed for the sake of convenience as under. Facts