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Section 1478 Section 1484 Section 40A(3)2 Section 143(3)2 Bogus Purchases2 Reopening of Assessment2 Addition to Income2

SMT. L SUDHA BALA, L/R OF LATE SRI L.NARSA REDDY,GUNTUR vs. THE DCIT, SPECIAL RANGE GUNTUR, GUNTUR

In the result, the appeals of the assessee are dismissed

ITA 260/VIZ/2012[1984-85]Status: DisposedITAT Visakhapatnam07 Dec 2018AY 1984-85

Bench: Shri V. Durga Rao& Shri D.S. Sunder Singhआयकर अपील सं./I.T.A.No.260 & 261/Viz/2012 (धििाारण िर्ा/ Assessment Years :1984-85 & 1985-86 Respectively) L.Sudha Bala Vs. Dy.Commissioner Of L/R Of Late Sri L Narasa Reddy Income Tax Prop.Sri Venkateswara Agro Chemicals Special Range Industries Guntur 2-14-101, Syamala Nagar 2Nd Lane, Guntur [Pan : Acgpl2351P] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent)

For Appellant: Shri C.Subrahmanyam, ARFor Respondent: Smt. Suman Malik, DR

Section 143(3)Section 147Section 148Section 40A(3)

viii) CIT vs. Bihar Cotton Mills Ltd. (1986) 160 ITR 275 (Pat): (1986) 54 CTR 53 (Pat). 5.6. The Gujarat High Court, in the case of CIT vs. Ahmedabad Mfg. Calico Printing Co. LW., reported in (1977) 106 ITR 159 (Guj), has expressed the view that even when it is held that the ground on which reassessment initiated was found