ASSISTANT COMMISSIONER OF INCOME TAX , CIRCLE-1(1), GUNTUR vs. ANDHRA PRADESH STATE COUNCIL OF HIGHER EDUCATION , NEELADRI TOWERS
In the result, appeal filed by the revenue is dismissed
ITA 376/VIZ/2024[2018-19]Status: DisposedITAT Visakhapatnam28 Nov 2024AY 2018-19
Bench: Shri K. Narasimha Chary, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपीलसं./I.T.A.Nos.376 & 377/Viz/2024 (निर्धारण वर्ा/ Assessment Year: 2018-19 & 2019-20) Asst. Cit– Circle – 1(1) V. Andhra Pradesh State Council 2Nd Floor, Standard House Of Higher Education Atmakur Village Nagarampalem – 522004 Mangalagiri-522503 Guntur, Andhra Pradesh Andhra Pradesh [Pan: Aamfa3316R] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent)
Section 147Section 148Section 148ASection 194ASection 234ASection 234B
194A of the Act and that the assessee did not file the return of income for A.Y.2018-19. Subsequently, the Ld. AO issued show cause notice under section 148A(b) of the Act requiring the assessee to explain why the case should not be reopened. Thereafter, Ld. AO passed order under section 148A(d) of the Act on 09.04.2022 and issued
