LOHMAN CASTINGS PRIVATE LIMITED,ANAKAPALLE vs. THE INCOME TAX OFFICER, WARD-1,, ANAKAPALLE
In the result, appeal of the assessee is allowed
ITA 140/VIZ/2021[2018-19]Status: DisposedITAT Visakhapatnam31 Mar 2022AY 2018-19
Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अऩीऱ सं./I.T.A.No.140/Viz/2021 (ननधधारण वषा / Assessment Year : 2018-19) Lohman Castings Pvt. Ltd. Vs. Income Tax Officer C5 To C7, Nh-5 Ward-1 Industrial Development Area Anakapalle Anakapalle [Pan : Aaacl5905E] (अपीऱार्थी/ Appellant) (प्रत्यर्थी/ Respondent)
For Appellant: Shri C.Subrahmanyam, ARFor Respondent: Shri SPG Mudaliar, DR
Section 143(1)Section 36Section 36(1)Section 36(1)(va)Section 438Section 43B
section 36(1)(va) and 438 of the Act is only applicable only from 01-04-2021. 6. The "Ld. CIT(A), NFAC" failed to adhere to the judicial discipline as laid down by the Hon’ble Bombay and Andhra Pradesh High courts, reported in 156
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ITA No.140/Viz/2021, A.Y.2018-19
M/s. Lohman Castings Pvt. Ltd., Anakapalle