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752 results for “house property”+ Rectification u/s 154clear

Sorted by relevance

Mumbai190Delhi172Bangalore73Chennai41Jaipur40Kolkata33Karnataka23Chandigarh22Ahmedabad22Lucknow22Hyderabad15Visakhapatnam13Pune11Indore10Surat10Nagpur8Agra5Panaji5Patna5Rajkot5Cochin4Jodhpur4Cuttack4Raipur4Telangana3Guwahati2Amritsar2Allahabad2SC1Orissa1

Key Topics

Section 154111Section 143(3)76Section 143(1)61Addition to Income57Rectification u/s 15439Disallowance30Section 153A29Deduction29Section 1127Section 80P(2)(d)

INCOME TAX OFFICER, JAIPUR vs. VINOD KUMAR JHARCHUR HUF, JAIPUR

In the result, the ground raised by the assessee in the application filed under rule 27

ITA 255/JPR/2021[2014-15]Status: DisposedITAT Jaipur18 Oct 2022AY 2014-15
For Appellant: Shri Nikhelesh KatariA-C.AFor Respondent: Ms. Monisha Choudhary -JCIT fu/kZkfjrh dh vksj ls@
Section 143(1)Section 143(3)Section 154Section 154(3)Section 24Section 44ASection 54Section 80C

rectification order. The issue of disallowance has neither been discussed in order passed u/s. 143(3) nor in order u/s. 154. The appellant has claimed in the statement of facts that he sold his share in residential house property

Showing 1–20 of 752 · Page 1 of 38

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27
Section 14723
Section 54F23

M/S CESSNA GARDEN DEVELOPERS PVT LTD ,BANGALORE vs. ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE-2(1)(1), BANGALORE

ITA 202/BANG/2019[2011-12]Status: DisposedITAT Bangalore05 Mar 2020AY 2011-12

Bench: Shri N.V. Vasudevan & Shri Pradip Kumar Kedia

For Appellant: Smt. R. Premi, JCIT(DR)(ITAT), BengaluruFor Respondent: Shri. B. Sudheendra, Advocate
Section 143(3)Section 154Section 80I

house property’ was accepted by the AO as such and deduction claimed u/s. 80IAB thereon was also allowed at the time of framing assessment u/s. 143(3) of the Act. The assessment was accordingly completed after allowing deduction of Rs.1,14,54,343 u/s. 80IAB of the Act. After the completion of assessment, the AO initiated rectification proceedings u/s. 154

PALLASANNA KRISHNA SUBRAMANIAN,BANGALORE vs. ASSISTANT COMMISSIONER OF INCOME-TAX , CIRCLE-4(2)(1), BENGALURU

In the result, the appeal of the assessee is allowed

ITA 371/BANG/2023[2013-14]Status: DisposedITAT Bangalore22 Aug 2023AY 2013-14
For Appellant: Shri Sripada M, C.AFor Respondent: Shri Ganesh R Gale, Standing Counsel for Dept. (DR)
Section 143(1)Section 154Section 250

rectification application u/s 154 of the IT Act within the four year's period and same shall be decided on merit.” 2. The brief facts of the case are that the assessee is a HUF having source of income from trading in derivatives and other instruments, capital gain, income from house property

ATUL LIMITED,,AHMEDABAD vs. THE DY.CIT (OSD), RANGE-1,, AHMEDABAD

The appeal are dismissed

ITA 2406/AHD/2014[2005-06]Status: DisposedITAT Ahmedabad04 Apr 2022AY 2005-06

Bench: Us, Ld. Counsel For The Assessee Took Us Through The Chronology Of Events Leading To The Rectification Order Passed U/S. 154 Of The Act ,Which Was Carried In Appeal Before The Ld. Cit(A) Who Dismissed The Same & Against Which The Assessee Has Come Up In Appeal Before Us. Ld. Counsel For The

For Appellant: Shri Bandish Soparkar, A.RFor Respondent: Shri B. P. Srivastava, Sr. D.R
Section 143(3)Section 14ASection 154Section 250(6)Section 80GSection 80ISection 92C

House Property Rs. 9,67,386/- Income from other sources Rs. 17,293/- Gross total income: Rs. 3,83,37,613/- Less: Donation u/s. 80IA Rs. 9,92,000/- Deduction u/s. 80IA reduced to Rs. 6,26,51,076/- Rs. 6,36,43,076/- Restricted up Rs. 3,83,37,613/- Total assessed income: NIL 6.2 In the rectification order

ORIENT CRAFT LIMITED,GURGAON vs. DCIT CENTRAL CIRCLE 2, GURGAON

ITA 1097/DEL/2023[2017-18]Status: DisposedITAT Delhi31 Oct 2023AY 2017-18

Bench: Sh. M. Balaganesh & Sh.Anubhav Sharma

Section 143(1)Section 143(3)Section 154Section 36(1)(va)

rectification u/s 154 of the Act, on the basis of facts which have been considered during assessment. 10. Having considered the submissions and the record it comes up that in the intimation u/s 143(1) of the Act an adjustment was done in regard to delay in depositing Employees Contribution of PE/ESI and on account of income of house property

SMT. MONICA CHATTOPADHYA,MUMBAI vs. ACIT CIRCLE-28(2), MUMBAI

In the result, appeal filed by the assessee is partly allowed

ITA 2369/MUM/2021[2015-16]Status: DisposedITAT Mumbai08 Aug 2022AY 2015-16

Bench: Shri Amit Shukla, Hon'Ble & Shri S. Rifaur Rahman, Hon'Blesmt. Monica Chattopadhya V. Acit – Circle – 28(2) 321, Reena Complex Tower No. 6 R.N. Road, Vidyavihar (W) Vashi Railway Commercial Complex Navi Mumbai-400703 Mumbai – 400086 Pan: Ajipc1975D (Appellant) (Respondent) Assessee By : Malav P. Sheth Department By : Mahita Nair

For Appellant: Malav P. ShethFor Respondent: Mahita Nair
Section 143(3)Section 154Section 54

Housing Society, Hyderabad. Subsequently valuation report from the DVO dated 08.10.2018 was received wherein the construction cost of the immovable property at Plot No. 252, Jubilee Hills, Hyderabad is valued at ₹.2,51,500/- against the claim of the assessee at ₹.8 lakhs. Accordingly, notice u/s. 154 of the Act dated 11.04.2019 was issued to the assessee to recompute

M/S ACTIVE SECURITIES LIMITED,NEW DELHI vs. ITO, NEW DELHI

The appeals are allowed

ITA 2335/DEL/2016[2012-13]Status: DisposedITAT Delhi27 May 2024AY 2012-13

Bench: Shri G.S. Pannu, Hon’Ble & Shri Anubhav Sharma

For Appellant: Shri Puneet Agarwal, AdvFor Respondent: Shri Kanv Bali, Sr. DR
Section 143(3)Section 143(3)(ii)Section 24

u/s. 143(3)(ii) of the Act, for the Assessment Years 2010-11 & 2012-13 respectively. 2. The assessee company is a limited company engaged in the business of construction of commercial complex and to act as builders, colonizers etc. The case of assessee is that it has constructed a commercial complex on a plot of land measuring 1.447 acres

SURBHI ANAND,SOUTH DELHI vs. ACIT, CIRCLE-1(1)(1), AGRA

In the result, the appeal of the assessee is allowed

ITA 258/AGR/2025[2023-24]Status: DisposedITAT Agra09 Oct 2025AY 2023-24

Bench: Shri Sunil Kumar Singh & Shri Brajesh Kumar Singh[Assessment Year: 2023-24] Surbhi Anand, Acit, C-155, Basement, Lajpat Circle-1(1)(1), Nagar-2, South Delhi, Vs Aayakar Bhawan, Sanjay Place, Delhi-110024 Agra, Uttar Pradesh-282002 Pan-Acypa6580B Appellant Respondent Appellant By Shri Sahib P. Satsangi, Ca Respondent By Shri Anil Kumar, Sr. Dr Date Of Hearing 15.07.2025 Date Of Pronouncement 09.10.2025 Order, Per Brajesh Kumar Singh, Am

Section 143Section 143(1)Section 145Section 154Section 193

rectification request before CPC seeking redressal of her grievance under section 154. It was further submitted that had the grievance been resolved by CPC the appeal filed before CIT(A) could have been withdrawn. It was further submitted that it was not a case that the appeal filed 5 Surbhi Anand against the Intimation u/s 143(1) was absolutely barred

BHIM SINGH,KOTA vs. DCIT, C-2, KOTA

In the result, appeal of the assessee is partly allowed

ITA 90/JPR/2023[2014-15]Status: DisposedITAT Jaipur17 Jul 2023AY 2014-15

Bench: SHRI SANDEEP GOSAIN (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Sh. B. V. Maheshwari (CA)For Respondent: Sh. R. S. Meel (JCIT)
Section 143Section 154Section 24Section 250

u/s 154 of the Income Tax Act, passed by the Assessing Officer. The appellant has declared rental income of Rs. 3,75,375/- after claiming 30% deduction of Rs. 1,60,875/-. The Commissioner of Income Tax (A) has directed to treat the income as business income instead of income from house property.; Hence, rectification

M/S. RMZ INFINITY (CHENNAI) PVT. LTD.,KANCHIPURAM vs. PCIT-4, , CHENNAI

In the result, the appeal of the assessee is allowed

ITA 511/CHNY/2025[2009-10]Status: DisposedITAT Chennai11 Jun 2025AY 2009-10

Bench: Shri Aby T Varkey & Shri Amitabh Shuklaआयकर अपील सं./Ita No.511/Chny/2025 Assessment Years: 2009-10 M/S.Rmz Infinity(Chennai) Pvt. Ltd, The Principal Commissioner Of No.110, Mount Poonamallee Road, Income Tax-4, Porur, Porur S.O, Circle-1, Ltu, Kanchipuram Dist, Chennai Tamil Nadu-600 116. [Pan: Aaacd2287R]

For Appellant: Shri B.Ramakrishnan, F.C.AFor Respondent: Ms.E.Pavuna Sundari, CIT
Section 143(1)Section 154Section 263

rectification u/s 154 towards following issues:- i) That in the order u/s.143(1) capital gains has been calculated while omitting to consider cost of acquisition of Rs.2,55,70,923/-. ii) TDS claim of Rs.3,29,478/- has not been considered qua M/s.Hewlatt Packard Global Soft Pvt Ltd iii) The assessee is primarily earning lease rental income under the head

SHRI RAJENDRA AGRAWAL,JAIPUR vs. INCOME TAX OFFICER, JAIPUR

In the result, the appeal of the assessee is allowed

ITA 1052/JPR/2017[2011-12]Status: DisposedITAT Jaipur02 Mar 2020AY 2011-12

Bench: : Shri Vijay Pal Rao, Jm & Shri Vikram Singh Yadav, Am Vk;Dj Vihy La-@Ita No. 1052/Jp/2017 Fu/Kzkj.K O"Kz@Assessment Year : 2011-12 Cuke Shri Rajendra Agarwal The Ito Vs. 8/138, Vidhyadhar Nagar Ward- 7(1) Jaipur 302 039 Jaipur Lfkk;H Ys[Kk La-@Thvkbzvkj La-@ Pan/Gir No.: Aatpa 7184 Q Vihykfkhz@Appellant Izr;Fkhz@Respondent Fu/Kzkfjrh Dh Vksj Ls@ Assessee By : Shri Mahendra Gargieya, Advocate Jktlo Dh Vksj Ls@ Revenue By : Smt. Runi Paul, Jcit-Dr Lquokbz Dh Rkjh[K@ Date Of Hearing : 10/01/2020 ?Kks"K.Kk Dh Rkjh[K@ Date Of Pronouncement : 03 /03/2020 Vkns'K@ Order

For Appellant: Shri Mahendra Gargieya, AdvocateFor Respondent: Smt. Runi Paul, JCIT-DR
Section 143(3)Section 154Section 234BSection 54Section 54F

rectification of apparent and patent mistake as per Section 154 of the Act. The ld. CIT(A) did not accept the objection of the assessee and upheld the order of the AO passed u/s 154 of the Act. 2. Before us, the ld.AR of the assessee submitted that during the year under consideration, the assessee sold the plot bearing

M/S. CHENNAI BUSINESS TOWER PVT. LTD.,KANCHIPURAM vs. PCIT-4, CHENNAI

In the result, the appeal of the assessee is allowed

ITA 1570/CHNY/2025[2010-11]Status: DisposedITAT Chennai12 Sept 2025AY 2010-11

Bench: Shri Aby T Varkey & Shri S. R. Raghunathaआयकर अपील सं./Ita Nos.: 1570/Chny/2025, धनिाारण वर्ा / Assessment Years: 2010-11 M/S. Chennai Business Tower Pcit-4, Private Limited (Formerly Known Vs Chennai. As Rmz Infinity (Chennai) Pvt. . Ltd), 110, Mount Poonamallee Road, Porur, Porur S.O. Kanchipuram – 600 116. [Pan:Aaacd-2287-R] (अपीलाथी/Appellant) (प्रत्यथी/Respondent) अपीलाथी की ओर से/Appellant By : Shri. B. Ramakrishnan, Fca. प्रत्यथी की ओर से/Respondent By : Shri. R. Raghupathy, Addl. Cit. सुनवाई की तारीख/Date Of Hearing : 06.08.2025 घोर्णा की तारीख/Date Of Pronouncement : 12.09.2025 आदेश /O R D E R Per S. R. Raghunatha, Am:

For Appellant: Shri. B. Ramakrishnan, FCAFor Respondent: Shri. R. Raghupathy, Addl. CIT
Section 143(1)Section 154Section 24Section 263

House Property' or under the head 'Business Income', it is required of the AO to carefully examine the constitution documents of the assessee, lease agreements etc. which can be done only under regular scrutiny examination. However, the AO has passed rectification order without any such examination and in any case such examination cannot be undertaken in proceedings u/s 154

TRADE WINGS LTD,MUMBAI vs. ITO WD 2(3)(3), MUMBAI

In the result , appeal of the assessee company in ITA No

ITA 3416/MUM/2013[2006-07]Status: DisposedITAT Mumbai30 May 2016AY 2006-07

Bench: Shri Saktijit Dey & Shri Ramit Kocharआयकर अपील सं./I.T.A. No. 3416/Mum/2013 ("नधा"रण वष" / Assessment Year : 2006-07) आयकर अपील सं./I.T.A. No. 3417/Mum/2013 ("नधा"रण वष" / Assessment Year : 2007-08) आयकर अपील सं./I.T.A. No. 3418/Mum/2013 ("नधा"रण वष" / Assessment Year : 2008-09) आयकर अपील सं./I.T.A. No. 3419/Mum/2013 ("नधा"रण वष" / Assessment Year : 2009-10) Trade Wings Limited, Income Tax Officer – Ward बनाम/ 18/20-K, Dubash Marg, 2(3)(3), V. Fort,Mumbai – 400 023. Aayakar Bhavan, M.K. Marg, Mumbai – 400 020. "थायी लेखा सं./Pan : Aaact4639F (अपीलाथ" /Appellant) .. (""यथ" / Respondent)

For Respondent: Shri Ritesh Misra,DR
Section 143(2)Section 143(3)Section 271(1)(c)

rectification order passed by the AO u/s 154 of the Act by producing evidences with respect to additions of fixed assets before ITA 3416 to 3419/Mum/2013 7 the A.O. , whereby relief was granted by the AO of Rs. 1,30,191/- vide orders u/s 154 of the Act dated 27th August, 2012 and to that extent the assessee company

TRADE WINGS LTD,MUMBAI vs. ITO WD 2(3)(3), MUMBAI

In the result , appeal of the assessee company in ITA No

ITA 3419/MUM/2013[2009-10]Status: DisposedITAT Mumbai30 May 2016AY 2009-10

Bench: Shri Saktijit Dey & Shri Ramit Kocharआयकर अपील सं./I.T.A. No. 3416/Mum/2013 ("नधा"रण वष" / Assessment Year : 2006-07) आयकर अपील सं./I.T.A. No. 3417/Mum/2013 ("नधा"रण वष" / Assessment Year : 2007-08) आयकर अपील सं./I.T.A. No. 3418/Mum/2013 ("नधा"रण वष" / Assessment Year : 2008-09) आयकर अपील सं./I.T.A. No. 3419/Mum/2013 ("नधा"रण वष" / Assessment Year : 2009-10) Trade Wings Limited, Income Tax Officer – Ward बनाम/ 18/20-K, Dubash Marg, 2(3)(3), V. Fort,Mumbai – 400 023. Aayakar Bhavan, M.K. Marg, Mumbai – 400 020. "थायी लेखा सं./Pan : Aaact4639F (अपीलाथ" /Appellant) .. (""यथ" / Respondent)

For Respondent: Shri Ritesh Misra,DR
Section 143(2)Section 143(3)Section 271(1)(c)

rectification order passed by the AO u/s 154 of the Act by producing evidences with respect to additions of fixed assets before ITA 3416 to 3419/Mum/2013 7 the A.O. , whereby relief was granted by the AO of Rs. 1,30,191/- vide orders u/s 154 of the Act dated 27th August, 2012 and to that extent the assessee company

TRADE WINGS LTD,MUMBAI vs. ITO WD 2(3)(3), MUMBAI

In the result , appeal of the assessee company in ITA No

ITA 3418/MUM/2013[2008-09]Status: DisposedITAT Mumbai30 May 2016AY 2008-09

Bench: Shri Saktijit Dey & Shri Ramit Kocharआयकर अपील सं./I.T.A. No. 3416/Mum/2013 ("नधा"रण वष" / Assessment Year : 2006-07) आयकर अपील सं./I.T.A. No. 3417/Mum/2013 ("नधा"रण वष" / Assessment Year : 2007-08) आयकर अपील सं./I.T.A. No. 3418/Mum/2013 ("नधा"रण वष" / Assessment Year : 2008-09) आयकर अपील सं./I.T.A. No. 3419/Mum/2013 ("नधा"रण वष" / Assessment Year : 2009-10) Trade Wings Limited, Income Tax Officer – Ward बनाम/ 18/20-K, Dubash Marg, 2(3)(3), V. Fort,Mumbai – 400 023. Aayakar Bhavan, M.K. Marg, Mumbai – 400 020. "थायी लेखा सं./Pan : Aaact4639F (अपीलाथ" /Appellant) .. (""यथ" / Respondent)

For Respondent: Shri Ritesh Misra,DR
Section 143(2)Section 143(3)Section 271(1)(c)

rectification order passed by the AO u/s 154 of the Act by producing evidences with respect to additions of fixed assets before ITA 3416 to 3419/Mum/2013 7 the A.O. , whereby relief was granted by the AO of Rs. 1,30,191/- vide orders u/s 154 of the Act dated 27th August, 2012 and to that extent the assessee company

TRADE WINGS LTD,MUMBAI vs. ITO WD 2(3)(3), MUMBAI

In the result , appeal of the assessee company in ITA No

ITA 3417/MUM/2013[2007-08]Status: DisposedITAT Mumbai30 May 2016AY 2007-08

Bench: Shri Saktijit Dey & Shri Ramit Kocharआयकर अपील सं./I.T.A. No. 3416/Mum/2013 ("नधा"रण वष" / Assessment Year : 2006-07) आयकर अपील सं./I.T.A. No. 3417/Mum/2013 ("नधा"रण वष" / Assessment Year : 2007-08) आयकर अपील सं./I.T.A. No. 3418/Mum/2013 ("नधा"रण वष" / Assessment Year : 2008-09) आयकर अपील सं./I.T.A. No. 3419/Mum/2013 ("नधा"रण वष" / Assessment Year : 2009-10) Trade Wings Limited, Income Tax Officer – Ward बनाम/ 18/20-K, Dubash Marg, 2(3)(3), V. Fort,Mumbai – 400 023. Aayakar Bhavan, M.K. Marg, Mumbai – 400 020. "थायी लेखा सं./Pan : Aaact4639F (अपीलाथ" /Appellant) .. (""यथ" / Respondent)

For Respondent: Shri Ritesh Misra,DR
Section 143(2)Section 143(3)Section 271(1)(c)

rectification order passed by the AO u/s 154 of the Act by producing evidences with respect to additions of fixed assets before ITA 3416 to 3419/Mum/2013 7 the A.O. , whereby relief was granted by the AO of Rs. 1,30,191/- vide orders u/s 154 of the Act dated 27th August, 2012 and to that extent the assessee company

DCIT, JAIPUR vs. RAJASTHAN STATE INDUSTRIAL DEVELOPMENT & INVESTMENT CORPORTATION LTD., JAIPUR

In the result, the appeal of the assessee is allowed and Revenue

ITA 206/JPR/2015[2008-09]Status: DisposedITAT Jaipur20 Feb 2018AY 2008-09
For Appellant: Shri P.C. Parwal (C.A.)For Respondent: Shri Varindera Mehta (CIT)
Section 143(3)Section 147Section 148Section 14ASection 154Section 80ASection 80I

rectification under Section 154, the self same issue cannot be the subject matter of reassessment by taking recourse to Section 147 of the Act. Thus, on the facts that are available today, as far as the assessment year 2003-2004 is concerned, there are two proceedings, one under Section 154 and another under Section 147 of the Act. The jurisdiction

RAJASTHAN STATE INDUSTRIAL DEVELOPMENT & INVESTMENT CORP. LTD.,JAIPUR vs. ACIT, JAIPUR

In the result, the appeal of the assessee is allowed and Revenue

ITA 92/JPR/2015[2008-09]Status: DisposedITAT Jaipur20 Feb 2018AY 2008-09
For Appellant: Shri P.C. Parwal (C.A.)For Respondent: Shri Varindera Mehta (CIT)
Section 143(3)Section 147Section 148Section 14ASection 154Section 80ASection 80I

rectification under Section 154, the self same issue cannot be the subject matter of reassessment by taking recourse to Section 147 of the Act. Thus, on the facts that are available today, as far as the assessment year 2003-2004 is concerned, there are two proceedings, one under Section 154 and another under Section 147 of the Act. The jurisdiction

THE ACIT,, VIJAYAWADA vs. M/S. ABC ENGINEERING WORKS,, VIJAYAWADA

ITA 445/VIZ/2016[2008-2009]Status: DisposedITAT Visakhapatnam28 Aug 2019AY 2008-2009

Bench: Shri V. Durga Rao& Shri D.S. Sunder Singhआयकर अपील सं./I.T.A.No.112/Viz/2013 (निर्धारण वर्ा/Assessment Year : 2008-09) Dy.Cit, Circle-2(1) Vs. M/S Abc Engineering Works Vijayawada Plot No.24, 2Nd Road Autonagar, Vijayawada [Pan : Aaffa7383K] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) Cross Objection No.79/Viz/2013 (Arising Out Of I.T.A.No.112/Viz/2013) (निर्धारण वर्ा/Assessment Year : 2008-09) M/S Abc Engineering Works Vs. Dy.Cit, Circle-2(1) Plot No.24, 2Nd Road Vijayawada Autonagar, Vijayawada [Pan : Aaffa7383K] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) आयकर अपील सं./I.T.A.No. 210/Viz/2015 & 75/Viz/2017 (निर्धारण वर्ा/Assessment Year : 2010-11 & 2012-13) M/S Abc Engineering Works Vs. Dy.Cit, Circle-2(1) Plot No.24, 2Nd Road Vijayawada Autonagar , Vijayawada [Pan : Aaffa7383K] Dy.Cit, Circle-1(1) Vijayawada (प्रत्यर्थी/ Respondent) (अपीलार्थी/ Appellant)

Section 143(1)

property, which shall be brought to tax and the AO is directed accordingly.” Accordingly appeal of the assessee is partly allowed by the Ld.CIT(A). 6 I.T.A. No.112/Viz/2013, 210,235/Viz/2015, 442,445/Viz/2016 and 75/Viz/2017 CO Nos.79/Viz/2013, 105-107/Viz/2019, A.Y.2008-09 to 2010-11 M/s ABC Engineering Works, Vijayawada 4. Against the order of the Ld.CIT(A), the revenue has filed

M/S. ABC ENGINEERING WORKS,,VIJAYAWADA vs. THE DY. CIT,, VIJAYAWADA

ITA 75/VIZ/2017[2012-2013]Status: DisposedITAT Visakhapatnam28 Aug 2019AY 2012-2013

Bench: Shri V. Durga Rao& Shri D.S. Sunder Singhआयकर अपील सं./I.T.A.No.112/Viz/2013 (निर्धारण वर्ा/Assessment Year : 2008-09) Dy.Cit, Circle-2(1) Vs. M/S Abc Engineering Works Vijayawada Plot No.24, 2Nd Road Autonagar, Vijayawada [Pan : Aaffa7383K] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) Cross Objection No.79/Viz/2013 (Arising Out Of I.T.A.No.112/Viz/2013) (निर्धारण वर्ा/Assessment Year : 2008-09) M/S Abc Engineering Works Vs. Dy.Cit, Circle-2(1) Plot No.24, 2Nd Road Vijayawada Autonagar, Vijayawada [Pan : Aaffa7383K] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) आयकर अपील सं./I.T.A.No. 210/Viz/2015 & 75/Viz/2017 (निर्धारण वर्ा/Assessment Year : 2010-11 & 2012-13) M/S Abc Engineering Works Vs. Dy.Cit, Circle-2(1) Plot No.24, 2Nd Road Vijayawada Autonagar , Vijayawada [Pan : Aaffa7383K] Dy.Cit, Circle-1(1) Vijayawada (प्रत्यर्थी/ Respondent) (अपीलार्थी/ Appellant)

Section 143(1)

property, which shall be brought to tax and the AO is directed accordingly.” Accordingly appeal of the assessee is partly allowed by the Ld.CIT(A). 6 I.T.A. No.112/Viz/2013, 210,235/Viz/2015, 442,445/Viz/2016 and 75/Viz/2017 CO Nos.79/Viz/2013, 105-107/Viz/2019, A.Y.2008-09 to 2010-11 M/s ABC Engineering Works, Vijayawada 4. Against the order of the Ld.CIT(A), the revenue has filed