BHAVANASI YELLA RAO vs. THE ACIT,, VIJAYAWADA
In the result, the assessee’s appeals in ITA Nos
ITA 268/VIZ/2017[2011-2012]Status: DisposedITAT Visakhapatnam19 Jan 2018AY 2011-2012
Bench: Shri V. Durga Rao & Shri D.S. Sunder Singhआयकर अपील सं./I.T.A.No.265, 266, 267 & 268/Vizag/2017 (धनधाारण िर्ा / Assessment Years: (2007-08, 2009-10, 2010-11 & 2011-12) Bhavanasi Yella Rao Acit, Central Circle Guntur Vijayawada [Pan No.Acjpb0307J] (अपीलाथी / Appellant) (प्रत्याथी / Respondent) आयकर अपील सं./I.T.A.No.351/Vizag/2017 (धनधाारण िर्ा / Assessment Year: 2011-12) Acit, Central Circle Bhavanasi Yella Rao Vijayawada Guntur (अपीलाथी / Appellant) (प्रत्याथी / Respondent) अपीलाथी की ओर से / Appellant By : Shri G.V.N. Hari, Ar प्रत्याथी की ओर से / Respondent By : Shri Debakumar Sonowal, Dr सुनिाई की तारीख / Date Of Hearing : 09.01.2018 घोर्णा की तारीख / Date Of Pronouncement : 19.01.2018
For Appellant: Shri G.V.N. Hari, ARFor Respondent: Shri Debakumar Sonowal
Section 132Section 143(2)Section 143(3)Section 153A
deemed dividend u/s 2(22)(e) of the Act for the assessment years 2004-05 &
2005-06. 11. The similar issue has been considered by the Hon’ble ITAT Kolkata bench in the case of Smt. Yamini Agarwal Vs. DCIT (Central Circle)-3, Kolkata reported in 83 Taxman.com 209 after considering the decision of special bench ruling in the case