BHAVANASI YELLA RAO vs. THE ACIT,, VIJAYAWADA

In the result, the assessee’s appeals in ITA Nos

Bench: Shri V. Durga Rao & Shri D.S. Sunder Singhआयकर अपील सं./I.T.A.No.265, 266, 267 & 268/Vizag/2017 (धनधाारण िर्ा / Assessment Years: (2007-08, 2009-10, 2010-11 & 2011-12) Bhavanasi Yella Rao Acit, Central Circle Guntur Vijayawada [Pan No.Acjpb0307J] (अपीलाथी / Appellant) (प्रत्याथी / Respondent) आयकर अपील सं./I.T.A.No.351/Vizag/2017 (धनधाारण िर्ा / Assessment Year: 2011-12) Acit, Central Circle Bhavanasi Yella Rao Vijayawada Guntur (अपीलाथी / Appellant) (प्रत्याथी / Respondent) अपीलाथी की ओर से / Appellant By : Shri G.V.N. Hari, Ar प्रत्याथी की ओर से / Respondent By : Shri Debakumar Sonowal, Dr सुनिाई की तारीख / Date Of Hearing : 09.01.2018 घोर्णा की तारीख / Date Of Pronouncement : 19.01.2018

section 153A of the Act explained the procedure of assessments, abated assessments and the manner in which the assessment should be framed, which was further supported by circular no.7 of 2003 issued by the CBDT. When the law has explained the position of abated assessments, then the same way the completed assessment should be treated so as to understand that