G. VENKATA KRISHNA,,VIJAYAWADA vs. THE ITO,, VIJAYAWADA
In the result, appeals of the assessees for the Assessment Years 2010-
ITA 33/VIZ/2017[2010-2011]Status: DisposedITAT Visakhapatnam10 Aug 2018AY 2010-2011
Bench: Shri V. Durga Rao& Shri D.S. Sunder Singhआयकर अपील सं./I.T.A.Nos.31& 33/Viz/2017 (धििाारण िर्ा/Assessment Year:2010-11 & 2011-12) G.Venkata Krishna Vs. Income Tax Officer Prop.Ghantasala Manikyala Rao Cards Ward-1 11-25-167, Main Road, One Town Vijayawada Vijayawada [Pan :Acppg1246F] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) आयकर अपील सं./I.T.A.No.32/Viz/2017 (धििाारण िर्ा/Assessment Year:2010-11) G.Venkata Raman Income Tax Officer Partner.Sri Dhanalakshmi Ward-1(1) Stationery Mart Vijayawada 11-54-225, Jai Hind Market Main Road, One Town, Vijayawada [Pan :Acppg1245G] आयकर अपील सं./I.T.A.Nos.34 & 35/Viz/2017 (धििाारण िर्ा/Assessment Year:2010-11 & 2011-12) M/S Sri Vijayalakshmi Stationery & Income Tax Officer Fancy Mart, D.No.11-25-167 Ward-1(1) Main Road, Vijayawada Vijayawada [Pan :Aaifs1693M] निर्धाऩिती की ओि से/ Assessee By : Shri C.Subramanyam, Ar िधजस्व की ओि से/ Revenue By : Shri Deba Kumar Sonowal, Dr सुिवधई की तधिीख / Date Of Hearing : 25.07.2018 घोषणध की तधिीख/Date Of Pronouncement : 10.08.2018
For Appellant: Shri C.Subramanyam, ARFor Respondent: Shri Deba Kumar Sonowal, DR
Section 133ASection 143(3)Section 148
189 Taxmann 436 (Delhi). Therefore, we are of the considered opinion that the revenue did not make out a case for revision and there was no error in the order passed by the AO. Hence, the order passed u/s 143(3) r.w.s. 147 is neither erroneous nor prejudicial to the interest of the revenue. Accordingly, we set aside the order
