ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, RAJAHMUNDRY vs. HASINI INFRA CONSRTUCTIONS& DEVELOPERS, KAKINADA
In the result, both the Revenue’s appeals are dismissed
ITA 24/VIZ/2023[2018-19]Status: DisposedITAT Visakhapatnam04 May 2023AY 2018-19
Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकरअपीलसं./ I.T.A. Nos.9, 10 & 11/Viz/2023 ("नधा"रणवष"/ Assessment Year: 2017-18, 2018-19 & 2019-20) Hasini Infra Constructions & Vs. The Asst. Commissioner Of Developers, Income Tax, D.No.2-27-23, Gokul Street, Central Circle-1, Kakinada. Rajahmundry. Pan: Aaifh 0895 E (अपीलाथ"/ Appellant) (""यथ"/ Respondent) आयकरअपीलसं./ I.T.A. Nos. 24 & 25/Viz/2023 ("नधा"रणवष"/ Assessment Year : 2018-19 & 2019-20) The Asst. Commissioner Of Vs. Hasini Infra Constructions Income Tax & Developers, Central Circle-1, D.No.2-27-23, Gokul Street, Rajahmundry. Kakinada. Pan: Aaifh 0895 E (अपीलाथ"/ Appellant) (""यथ"/ Respondent) अपीलाथ"क"ओरसे/ Assessee By : Sri M.V. Prasad, Ar ""याथ"क"ओरसे/ Revenue By : Sri Mn Murthy Naik, Cit-Dr
For Appellant: Sri M.V. Prasad, ARFor Respondent: Sri MN Murthy Naik, CIT-DR
Section 132Section 142(1)Section 143(2)Section 143(3)Section 153A
price ranging from
Rs. 3,100/- to Rs. 3,400/- per sq ft inclusive of additional works.
The Ld. AR also invited our attention to Page No.15 of the seized
document A/HICD/GNT/02 wherein the Flat No.203 was sold to
Mr. P. Ravi Kumar which was taken as example by the Ld. AO
and stated that the document shows that
