THE ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2, GUNTUR vs. SILEMANKHAN & MAHABOOBKHAN, GUNTUR
In the result, appeal of the revenue as well as the cross objections of the assessee are dismissed
ITA 571/VIZ/2019[2016-2017]Status: DisposedITAT Visakhapatnam23 Nov 2020AY 2016-2017
Bench: Shri V. Durga Rao& Shri D.S. Sunder Singhआयकर अपील सं./I.T.A.No.571/Viz/2019 (निर्धारण वर्ा/Assessment Year:2016-2017) Asst.Commissioner Of Vs. M/S Silemankhan & Mahaboobkhan Income Tax D.No.15-11-16 Central Circle-2 Mangalagiri Road Guntur Guntur [Pan : Aaifs2791N] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) Cross Objection No.149/Viz/2019 (Arising Out Of I.T.A. No.571/Viz/2019) (निर्धारणवर्ा/Assessment Year:2016-2017) M/S Silemankhan & Vs. Deputy.Commissioner Of Mahaboobkhan Income Tax D.No.15-11-16 Central Circle-2 Mangalagiri Road Guntur Guntur [Pan : Aaifs2791N] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent)
For Appellant: Shri M.V.Prasad, CA, ARFor Respondent: Shri D.K.Sonowal, CIT, DR
Section 132Section 132(4)Section 143(3)Section 153CSection 271A
275 shall, as far as may be, apply in relation to the penalty referred to in this section.
Explanation.--For the purposes of this section,--
(a) "specified date" means the due date of furnishing of return of income under sub-section (1) of section 139 or the date on which the period specified in the notice
