INCOME TAX OFFICER, WARD-2(1), VIJAYAWADA vs. AHMED EJAZ, VIJAYAWADA
In the result, appeal filed by the Revenue is dismissed
ITA 462/VIZ/2024[2017-18]Status: DisposedITAT Visakhapatnam07 Mar 2025AY 2017-18
Bench: Shri K Narasimha Chary, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपील सं./ I.T.A. 462/Viz/2024 (ननधधारण वर्ा / Assessment Year : 2017-18) Income Tax Officer, Vs. Ahmed Ejaz, Ward-2(1), Vijayawada. Vijayawada. Pan: Aakpe6675R (अपीलधथी/ Appellant) (प्रत्यथी/ Respondent) अपीलधथी की ओर से/ Assessee By : Sri Mv Prasad, Ar प्रत्यधथी की ओर से / Revenue By : Dr. Aparna Villuri, Sr. Ar
For Appellant: Sri MV Prasad, ARFor Respondent: Dr. Aparna Villuri, Sr. AR
Section 143(3)Section 153C
property.
4. The Ld. CIT(A) erred in allowing additional legal grounds of appeal at later stage of appeal proceedings without considering the fact that the assessee never questioned the legality of non-issuance of notice U/s. 153C of the Act during the course of assessment proceedings.
5. The Ld. CIT(A) erred in allowing the appeal of the assessee
