GUTHEY RAMAKRISHNA,,VISAKHAPATNAM vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-4(1),, VISAKHAPATNAM
In the result, appeals of the assessee are allowed
ITA 373/VIZ/2018[2010-11]Status: DisposedITAT Visakhapatnam30 Oct 2019AY 2010-11
Bench: Shri V. Durga Rao& Shri D.S. Sunder Singhआयकर अपील सं./I.T.A.No.372 & 373/Viz/2018 (ननधधारण वर्ा/Assessment Year : 2009-10 & 2010-11) Guthey Ramakrishna Vs. Dy.Commissioner Of D.No.53-21-12 Income Tax Chaitanyanagar Circle-4(1) Maddilapalem Visakhapatnam Visakhapatnam [Pan : Acypg7210N] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) अपीलधथी की ओर से/ Appellant By : Shri G.V.N.Hari, Ar प्रत्यधथी की ओर से / Respondent By : Smt. Suman Malik, Dr सुनवधई की तधरीख / Date Of Hearing : 23.09.2019 घोर्णध की तधरीख/Date Of Pronouncement : 30.10.2019 आदेश /O R D E R
For Appellant: Shri G.V.N.Hari, ARFor Respondent: Smt. Suman Malik, DR
Section 143(1)Section 143(2)Section 148
1) and completed the assessment on total income of Rs. 33,28,840/- for the A.Y.2009-10. In the assessment order, the AO made the addition of Rs.14,40,855/- relating to the profit on account of Client Code Modifications (in short ‘CCM’) shifted to other clients. Similarly for the A.Y. 2010-11, the reassessment was completed on total income