ARIHANT CONSTRUCTIONS, ,VISAKHAPATNAM vs. THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-4(1),, VISAKHAPATNAM
In the result, appeals of the assessee for the A
ITA 323/VIZ/2019[2013-14]Status: DisposedITAT Visakhapatnam23 Aug 2019AY 2013-14
Bench: Shri V. Durga Rao& Shri D.S. Sunder Singhआयकर अपील सं./I.T.A.No.321-325/Viz/2019 (ननधधारण वर्ा/Assessment Year : 2011-12 To 2015-16) M/S Arihant Constructions Vs. Asst.Commissioner Of Income Tax M/S B.V.Rao & Co Llp Circle-4(1) Chartered Accountants Visakhapatnam Ff-1, Satya Lakshmi Vinayaka Towers, Madhuranagar Visakhapatnam [Pan : Aarfa0600P] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) अपीलधथी की ओर से/ Appellant By : Shri B.V.Rao, Ar प्रत्यधथी की ओर से / Respondent By : Shri D.V.Subba Rao, Dr सुनवधई की तधरीख / Date Of Hearing : 05.08.2019 घोर्णध की तधरीख/Date Of Pronouncement : 23 .08.2019
For Appellant: Shri B.V.Rao, ARFor Respondent: Shri D.V.Subba Rao, DR
Section 143(1)Section 143(2)Section 143(3)Section 147Section 148
b) would have no application. * (equivalent to sec. 147 of the Act)
2. ITO s Lakshmani Mewal Das [1976] 103 ITR 437 (SC)
3. Phoolchand Bhajranglal & Anr. Vs. ITO 203 ITR 456 (SCJ:&
4. Raymond Woolen Mills vs ITO [1999] 236 ITR 34 (SC):
In the abovementioned cases, the Hon'ble Supreme Court has laid down the proposition
