MAGANTI ANNAPURANA,,VISAKHAPATNAM vs. ITO,WARD-5(1),, VISAKHAPATNAM
In the result, the appeal of the assessee is partly allowed and the appeal of the revenue is dismissed
ITA 440/VIZ/2017[2009-2010]Status: DisposedITAT Visakhapatnam26 Sept 2018AY 2009-2010
Bench: Shri V. Durga Rao& Shri D.S. Sunder Singhआयकर अपील सं./I.T.A.No.440/Viz/2017 (धििाारण िर्ा/ Assessment Year: 2009-2010) Smt.Maganti Annapurna Vs. Income Tax Officer W/O M.Raja Sekhar Ward-5(1) Prop : M/S Maganti Systems Visakhapatnam Plot No.234B, Block-D Autonagar Visakhapatnam [Pan : Alcpm6261C] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) आयकर अपील सं./I.T.A.No.477/Viz/2017 (धििाारण िर्ा/ Assessment Year: 2009-2010) Income Tax Officer Vs. Smt.Maganti Annapurna Ward-5(4) W/O M.Raja Sekhar Visakhapatnam Prop : M/S Maganti Systems Plot No.234B, Block-D Autonagar Visakhapatnam [Pan : Alcpm6261C] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) अपीलार्थी की ओर से/ Appellant By : Shri G.V.N.Hari, Ar प्रत्यार्थी की ओर से/ Respondent By : Shri V.Appala Raju, Dr सुनवाई की तारीख / Date Of Hearing : 12.09.2018 घोषणा की तारीख/Date Of Pronouncement : 26.09.2018
For Appellant: Shri G.V.N.Hari, ARFor Respondent: Shri V.Appala Raju, DR
Section 147Section 148
reassessment. While filing the appeal, the assessee was under the bonafide impression that no ground was raised with regard to the issue of notice u/s 148, in appeal memo in Form 36, hence the ground relating to issue of notice u/s 148 was not raised. After re look of the Ld.CIT(A) order it was found that the Ld.CIT
