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Section 56(2)(vii)7 Section 92C4 Section 143(3)2 Addition to Income2

KUMAR PAPPU SINGH,TANUKU vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-1, , ELURU

In the result, appeal of the assessee is allowed

ITA 270/VIZ/2018[2013-14]Status: DisposedITAT Visakhapatnam07 Dec 2018AY 2013-14

Bench: Shri V. Durga Rao& Shri D.S. Sunder Singhआयकर अपील सं./I.T.A.No.270/Viz/2018 (धििाारण िर्ा/Assessment Year:2013-2014) Sri Kumar Pappu Singh Vs. Dy.Commissioner Of D.No.23-3-26, Sundaram Nagar Income Tax, Sajjapuram Circle-1, Kks Towers, Tanuku Rr Pet, Eluru [Pan : Aeepp2496P] Andhra Pradesh (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent)

For Appellant: Shri K.C.Devdas, ARFor Respondent: Shri D.K.Sonowal, CIT DR

Section 143(3)Section 263Section 56(2)(vii)

transfer. In the circumstances, section 4(1)(a) was not applicable as held by the Tribunal. The assessee also relied on the decision of Miss Dhun Dadabhoy Kapadia Vs. CIT [36 ITR 0651].” 9. With regard to the additional ground, the Ld.AR argued that in the instant case, the assessment was completed u/s 143(3). Subsequently, the AO had issued

KUMAR PAPPU SINGH,TANUKU vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-1, , ELURU

KUMAR PAPPU SINGH,TANUKU vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-1, , ELURU

TEEJAY INDIA PRIVATE LIMITED,VISAKHAPATNAM vs. ASSISTANT COMMISSIONER OF INCOME TAX, DC/AC 4(1), VISAKHAPATNAM

ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-4(1),, VISAKHAPATNAM vs. SRI Y VENKANA CHOUDARY,, VISAKHAPATNAM