THE DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2, VISAKHAPATNAM vs. ATR WAREHOUSING PRIVATE LIMITED, VISAKHAPATNAM
In the result, both the appeals filed by the Revenue are dismissed
ITA 106/VIZ/2020[2015-16]Status: DisposedITAT Visakhapatnam21 Dec 2022AY 2015-16
Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपील सं./ I.T.A. Nos. 104, 105 & 106/Viz/2020 ("नधा"रण वष" / Assessment Years: 2013-14, 2014-15 & 2015-16) Dy. Commissioner Of Income Tax, Vs. M/S. Atr Ware Housing (P) Central Circle-2, Ltd., Visakhapatnam. Visakhapatnam. Pan: Aadca 2121 Q
For Appellant: Sri G.V.N. Hari, AdvocateFor Respondent: Sri MN Murthy Naik, CIT-DR
Section 132Section 139Section 142(1)Section 143(2)Section 143(3)Section 153ASection 68
56(2)(viia) of the Act. Accordingly, the Ld. AO computed
the income of the assessee under normal provisions and
determined the net tax payable at Rs. 49,37,72,670/- and Rs.
31,31,34,641/- under the MAT provisions and passed the
assessment order on 29/12/2017 u/s. 143(3) r.w.s 153A of the
Act.
4. Aggrieved
