ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-1(1),, VISAKHAPATNAM vs. CHILUKURI HOUSING PROJECTS PRIVATE LIMITED,, VISAKHAPATNAM
In the result, appeal filed by the Revenue as well as cross objection filed by the assessee is dismissed
ITA 243/VIZ/2018[2011-2012]Status: DisposedITAT Visakhapatnam25 Jan 2019AY 2011-2012
Bench: Shri V. Durga Rao, Hon’Ble & Shri D.S. Sunder Singh, Hon’Bleacit, Circle-1(1), Vs. M/S. Chilukuri Housing Projects Visakhapatnam. Pvt. Ltd., 9-21-17/2, Ground Floor, Street No. 21, Cbm Compound, Visakhapatnam. Pan No. Aadcc 1027 D (Appellant) (Respondent)
For Appellant: Shri G.V.N. Hari – AdvocateFor Respondent: Shri V. Appala Raju – Sr.DR
Section 133ASection 143(3)Section 271Section 271(1)(c)
173 ITR 306) wherein it was held that mere failure to strike-off inappropriate portion in a notice will not render it invalid?
3. Ld.CIT(A) ought to have further considered that decision of Hon'ble AP High Court in the case of Baisetty Revathi relied upon by CIT(A) overlooking the decision in the cases cited supra