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Section 2(22)(e)4 Deemed Dividend4 Section 1472

KODALI SURESH BABU,LABBIPET vs. INCOME TAX OFFICER WARD (INTERNATIONAL TAXATION), VIJAYAWADA

In the result, appeal of the assessee is allowed

ITA 231/VIZ/2022[2016-17]Status: DisposedITAT Visakhapatnam18 Apr 2024AY 2016-17

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपील सं./ I.T. (It). A. No.231/Viz/2022 (निर्धारण वर्ा/ Assessment Year : 2016-17) Kodali Suresh Babu, Vs. Income Tax Officer, Labbipet. Ward (International Taxation), Pan: Atwpk 8835 C Vijayawada. (अपीलधर्थी/ Appellant) (प्रत्यर्थी/ Respondent) अपीलधर्थीकीओरसे/ Assessee By : Sri Gvn Hari, Ar प्रत्यधर्थीकीओरसे/ Revenue By : Dr. Aparna Villuri, Sr. Ar सुिवधईकीतधरीख/ Date Of Hearing : 26/03/2024 घोर्णधकीतधरीख/Date Of : 18/04/2024 Pronouncement O R D E R Per S. Balakrishnan:

For Appellant: Sri GVN Hari, ARFor Respondent: Dr. Aparna Villuri, Sr. AR

Section 142(1)Section 147Section 148Section 69

property. Any other grounds may be urged at the time of hearing.” 5. 4. Grounds No. 1 & 5 are general in nature and therefore they need no adjudication. 5. Ground No.2 relates to the validity of issuance of notice U/s. 148 of the Act where the assessment proceedings ought to have been initiated U/s. 153C of the Act. On this

KODALI SURESH BABU,LABBIPET vs. INCOME TAX OFFICER WARD (INTERNATIONAL TAXATION), VIJAYAWADA

KODALI SURESH BABU,LABBIPET vs. INCOME TAX OFFICER WARD (INTERNATIONAL TAXATION), VIJAYAWADA

ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-1(1),, GUNTUR vs. SAKUNTHALA MADALA, GUNTUR

ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-1(1),, GUNTUR vs. SAKUNTHALA MADALA, GUNTUR

ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-1(1),, GUTNUR vs. SUDHAKAR MADALA, GUNTUR

ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-1(1),, GUNTUR vs. SUDHAKAR MADALA, GUNTUR