2021 (6) TMI 1058

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... appeal for A.Y. 2012-13 has arisen against the CIT(A)-6, Hyderabad's order dated 03/07/2017 passed in case No. 00018/2015-16/CIT(A)-6 involving proceedings U/s. 143(3) r.w.s 147 and U/s. 250(6) of the Income Tax Act, 1961 (the Act). Heard both parties. Case files perused. 2. The assessee's sole substantive grievance pleaded in the instant appeal challenges correctness of both the lower authori....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....nitha vs. ITO reported in [2015] 55 taxmann.com 538 (Hyd. Trib); (ii) Tummala Vidyapal Reddy vs. ITO (ITA No. 48/Hyd/2018); (iii) ITO vs. V. Tara Chand Jain [2015] 63 Taxmann.com 86 (Jaipur Trib.); (iv) Smt. Devidraben I. Barot Vs. ITO, Ahmedabad [2016] 70 Taxmann.com 235 (Ahmedabad. Trib) and (v) Mrs. Rekha Agarwal vs. ITO, Jaipur [2017] 79 Taxmann.com 290 (Jaipur- Trib.), wherein it was held tha....