DEPUTY COMMISSIONER OF INCOME TAX (IT), VISAKHAPATNAM vs. SHRI APPARAO MUKKAMALA, USA
In the result, the appeal filed by the revenue is dismissed, while for the cross-objection filed by the assessee is allowed
ITA 354/VIZ/2025[2016-17]Status: DisposedITAT Visakhapatnam30 Sept 2025AY 2016-17
Bench: SHRI RAVISH SOOD, HON’BLE (Judicial Member), SHRI BALAKRISHNAN. S, HON’BLE (Accountant Member)
Section 144C(3)Section 147Section 148Section 153CSection 69A
u/s 69A of the Act. The Ld. AR had further drawn our attention to a host of judicial pronouncements that were pressed into service by him to drive home his aforesaid respective contentions.
14. We have considered the rival submissions and perused the record.
Admittedly, it is a matter of fact borne from record that the impugned reassessment proceedings
