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
253(4) of the Act. The Tribunal was, therefore, in error in holding that the finding recorded by the CIT(A) remained unchallenged since the assessee had not filed cross-objections.
19. Accordingly, the second question (proposed question No. 3) is answered in the negative i.e., in favour of the assessee and against the Revenue.”
8.3. In the instant case
