SITA RAMA RAJU SAGI,BHIMAVARAM vs. ITO WARD 1 BHIMAVARAM, BHIMAVARAM
In the result, appeal of the assessee is allowed
ITA 154/VIZ/2025[2020-21]Status: DisposedITAT Visakhapatnam20 May 2025AY 2020-21
Bench: Shri Vijay Pal Rao, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपील सं./ I.T.A. No.154/Viz/2025 (धनिाारण िर्ा / Assessment Year : 2020-21) Sita Rama Raju Sagi, Vs. Income Tax Officer, Bhimavaram – 534202. Ward-1, Pan: Egapa3925J Bhimavaram. (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) अपीलार्थी की ओर से/ Assessee By : Mrs. Hema Latha K, Ca प्रत्यार्थी की ओर से / Revenue By : Dr. Satyasai Rath, Cit-Dr सुनिाई की तारीख / Date Of Hearing : 30/04/2025 घोर्णा की तारीख/Date Of : 20/05/2025 Pronouncement O R D E R
For Appellant: Mrs. Hema Latha K, CAFor Respondent: Dr. Satyasai Rath, CIT-DR
Section 143(2)Section 143(3)Section 263Section 44A
house property, it could not be said that the Ld. AO would not have gone through the material available on record.
The Ld. AO has taken one of the possible views in the mater as per law and if the Ld. PCIT does not agree with that view of the Ld. AO, the assessment order cannot be treated as erroneous
