ARABOLU VENKATA NAGA DEEPATHI REPRESENTED BY POWER OF ATTORNEY HOLDER, N. SATYARAMANUJAMM ,VISAKHAPATNAM vs. INCOME TAX OFFICER(INTERNATIONAL TAXATION), VISAKHAPATNAM
In the result, the appeal fails and the same is hereby dismissed
ITA 178/VIZ/2018[2010-2011]Status: HeardITAT Visakhapatnam28 Mar 2022AY 2010-2011
Bench: Shri Laliet Kumar, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपील सं./I.T.A.No.178/Viz/2018 (ननधधारण वर्ा/ Assessment Year : 2010-11) Smt.Arabolu Venkata Naga Deepthi Vs. Income Tax Officer Rep. By Power Of Attorney Holder (International Taxation) Smt. N.Satyaramanujam Visakhapatnam Flat No.403, Dhanna Apartments Seethammadhara Visakhapatnam [Pan : Atcpa6413A] (अपीलाथी/ Appellant) (प्रत्यथी/ Respondent)
For Appellant: Shri I.Kama Sastry, ARFor Respondent: Shri SPG Mudaliar, DR
Section 143(2)Section 148Section 195Section 201(1)Section 234ASection 54Section 54F
276 Taxman 68, wherein a Division Bench of the High Court of Karnataka held as follows:
"...
8. The relevant extract of CBDT Circular No. 1/2015 dated 21-1-2015 reads as under:
20.5 Applicability: These amendments take effect from 1st April, 2015 and will accordingly apply in relation to Assessment year 2015-16 and subsequent
Assessment years.
Thus