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Section 143(3)2 Section 1482 Section 143(2)2

ARIMILLI RAMA KRISHNA,WEST GODAVARI DIST vs. ACIT, CIRCLE-1, RAJAHMUNDRY

ITA 639/VIZ/2025[2014-15]Status: DisposedITAT Visakhapatnam18 Mar 2026AY 2014-15

Bench: Shri Ravish Sood, Hon’Ble & Shri Omkareshwar Chidara, Hon’Ble

Section 142(1)Section 143(2)Section 143(3)Section 147Section 148Section 194CSection 194JSection 2(22)(e)Section 263

dividend within the meaning of section 2(22)(e) of the Income Tax Act 1961. In these circumstances the ratio of the case cite by the appellant is not applicable. There is no other reason as to why the provisions of section 2(22)(e) are not attracted. As such the appellant has failed to establish that the provisions