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
153D and Section 148 are different. Applicability of Section 153C in cases where the seized material related to or belonged to person other than on whom search is conducted or requisition made does not render Section 148
otiose. Section 148 shall continue to apply to the regular proceedings and also in cases where no incriminating material is seized during
