AZIZULLA SHARIEF, L/R OF LATE ALIA BEGUM,VISAKHAPATNAM vs. INCOME TAX OFFICER, WARD-1(2), VISAKHAPATNAM
In the result, appeal of the assessee is allowed
ITA 306/VIZ/2024[2013-14]Status: HeardITAT Visakhapatnam13 Sept 2024AY 2013-14
Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपील सं./ I.T.A. No. 306/Viz/2024 (िनधा"रण वष" / Assessment Year: 2013-14) Sri Azizulla Sharief Vs. The Income Tax Officer, L/R Of Late Smt.Alia Begum, Ward-1(2), D.No. 9-34-9/1, Opp. Visakhapatnam. Kalabharathi Pithapuram Colony, Visakhapatnam. [Pan : Apfpa7533J] (अपीलाथ"/ Appellant) (""यथ"/ Respondent) अपीलाथ" क" ओर से/ Appellant By : Sri Gvn Hari, Ar ""याथ" क" ओर से / Respondent By : Dr. Aparna Villuri, Sr. Ar सुनवाई क" तारीख / Date Of Hearing : 09/09/2024 घोषणा क" तारीख/Date Of : 13/09/2024 Pronouncement O R D E R
For Appellant: Sri GVN Hari, ARFor Respondent: Dr. Aparna Villuri, Sr. AR
Section 143(3)Section 271(1)(c)
271(1)(c) of the Income Tax
Act, 1961 [“the Act”] for the AY 2013-14. 2
2. Briefly stated the facts of the case are that the assessee,
Smt. Alia Begum, an individual, is a pensioner. The assessee field her return of income for the AY 2013-14 on 14/03/2014
declaring total income of Rs. 2,58,292
