SREE CONSTRUCTIONS,VIJAYAWADA vs. JOINT COMMISSIONER OF INCOME, RANGE-2, VIJAYAWADA
In the result, appeal of the assessee is allowed
ITA 18/VIZ/2023[2017-18]Status: DisposedITAT Visakhapatnam28 May 2024AY 2017-18
Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपील सं./ I.T.A. No.18/Viz/2023 (निर्धारण वर्ा / Assessment Year : 2017-18) M/S. Sree Constructions, Vs. The Joint Commissioner Of G-3, Anjali Apartments, Income Tax, Sitarama Nagar, Patamata Lanka, Range-2, Vijayawada-520010. Vijayawada. Pan: Abvfs 5848 N (अपीलधर्थी/ Appellant) (प्रत्यर्थी/ Respondent) अपीलधर्थी की ओर से/ Appellant By : Sri M.V. Prasad, Ar प्रत्यधर्थी की ओर से / Respondent By : Dr. Aparna Villuri, Sr. Ar सुिवधई की तधरीख / Date Of Hearing : 06/05/2024 घोर्णध की तधरीख/Date Of : 28/05/2024 Pronouncement O R D E R Per Duvvuru Rl Reddy:
For Appellant: Sri M.V. Prasad, ARFor Respondent: Dr. Aparna Villuri, Sr. AR
Section 131Section 142(1)Section 143(2)Section 143(3)Section 269SSection 271DSection 273BSection 274
D E R
PER DUVVURU RL REDDY, Judicial Member :
This appeal filed by the assessee is against the order of the Learned Commissioner of Income Tax (Appeals), National Faceless
Appeal Centre, Delhi [“Ld. CIT(A)-NFAC”] in DIN & Order No.
ITBA/NFAC/S/250/2022-23/1048410483(1), dated 03/01/2023
2
arising out of the order passed U/s. 271D of the Income