GRANDHI ANUPAMA,VISAKHAPATNAM vs. THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-4(1), , VISAKHAPATNAM
In the result, appeal of the assessee is dismissed
ITA 266/VIZ/2019[2012-13]Status: DisposedITAT Visakhapatnam14 Nov 2019AY 2012-13
Bench: Shri V. Durga Rao& Shri D.S. Sunder Singhआयकर अपील सं./I.T.A.No.266/Viz/2019 (ननधधारण वर्ा/Assessment Year : 2012-13) Smt.Grandhi Anupama Vs. Asst.Commissioner Of D.No.26-08-62 Income Tax R.R.M.R.Road Circle-4(1) Visakhapatnam Visakhapatnam [Pan : Aeepg9011P] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) अपीलधथी की ओर से/ Appellant By : Shri G.V.N.Hari, Ar प्रत्यधथी की ओर से / Respondent By : Shri D.Manoj Kumar, Dr सुनवधई की तधरीख / Date Of Hearing : 05.11.2019 घोर्णध की तधरीख/Date Of Pronouncement : 15 .11.2019 आदेश /O R D E R
For Appellant: Shri G.V.N.Hari, ARFor Respondent: Shri D.Manoj Kumar, DR
Section 10Section 14A
reassess under Section 147 or pass an order enhancing the assessment or reducing a refund already made or otherwise increasing the liability of the assessee wider Section 154, for any assessment year beginning on or before the 1st day of April, 2001".
(Emphasis supplied)
Rule 8D: Method for determining amount of expenditure in relation to Income not includible in total
