THE DY. CIT, CIRCLE - 2(1),, VIJAYAWADA vs. SRI C.D.S.PRAKASA RAO, L/H. C.D.V. SUBBA RAO,, VIJAYAWADA
In the result, appeal of the revenue is allowed for statistical purpose
ITA 44/VIZ/2013[2006-07]Status: DisposedITAT Visakhapatnam04 Jul 2018AY 2006-07
Bench: Shri V. Durga Rao& Shri D.S. Sunder Singhआयकर अपील सं./I.T.A.No.44/Viz/2013 (धििाारण िर्ा/Assessment Year:2006-07) Dy.Cit, Circle-2(1) Vs. C.D.V. Subba Rao Vijayawada Lr Of Late C.D.S. Prakasa Rao Prop.Prakash Arts, [Pan :Adapc2488D] Museum Road Governorpet Vijayawada [Pan : Adkpc7450P] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) अपीलार्थी की ओर से/ Appellant By : Shri R.S.Aravindakshan, Dr प्रत्यार्थी की ओर से/ Respondent By : Shri G.V.N.Hari, Ar
For Appellant: Shri R.S.Aravindakshan, DRFor Respondent: Shri G.V.N.Hari, AR
Section 143(3)Section 147Section 148Section 436oSection 43B
1(Del.).
4
Sri C.D.S.Subba Rao, L/R of Sri C.D.S.Prakasa Rao, Vijayawada
4. Aggrieved by the order of the Ld.CIT(A), the revenue has taken up the matter before the Tribunal and raised the following grounds :
a.
The Ld. CIT(A) erred both in law and in facts of the case.
b.
The Ld. CIT(A) ought to have