JOINT COMMISSIONER OF INCOME TAX, (OSD), CENTRAL CIRCLE-2,, VISAKHAPATNAM vs. CREATIVE ENGINEERING CONSTRUCTIONS,, VISAKHAPATNAM
In the result, appeal filed by the Revenue as well as cross objection filed by the assessee is dismissed
ITA 311/VIZ/2018[2014-2015]Status: DisposedITAT Visakhapatnam11 Jan 2019AY 2014-2015
Bench: Shri V. Durga Rao, Hon’Ble & Shri D.S. Sunder Singh, Hon’Blejcit, Central Circle-2, Vs. M/S. Creative Engineering Visakhapatnam. Constructions, D.No. 1-113- 20/1, Mig-165 & 166, Sector-8, Mvp Colony, Visakhapatnam. Pan No. Aaefc 8121 E (Appellant) (Respondent)
For Appellant: Shri G.V.N. Hari – AdvocateFor Respondent: Shri V. Appala Raju – Sr.DR
Section 143(2)Section 143(3)Section 80I
section 80-IB." In light of the above, we agree with the contention of the Id AR that while filing of the audit report is mandatory, the further condition that it should be filed with the return or income is directory in nature and so long as the audit report has been filed during the course of assessment proceedings, substantial
