2019 (11) TMI 1790

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....ORDER PER A. MOHAN ALANKAMONY, AM.: This appeal is filed by the Revenue against the order of the Ld. CIT(A)-4, Hyderabad in appeal No.4/10164/17-18/DCIT, Cir16(2)/CIT(A)-4/Hyd/2018-19, dated 15/02/2019 passed U/s. 143(3) r.w.s 263 and U/s. 250(6) of the Act for the assessment year 2012-13. 2. The assessee has raised two grounds in its appeal however, the crux of the issue is that "the Ld. CIT....

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....e file of the Ld. AO. Thereafter, the Ld. AO passed order U/s. 143(3) r.w.s 263 of the Act on 23/10/2017 by rejecting the entire income of Rs. 4,19,34,572/- as agricultural income. It was further submitted that on appeal, the Ld. CIT (A) set-aside the order of the Ld. AO passed U/s. 143(3) r.w.s 263 of the Act dated 23/10/2017 and restored the order of the Ld. AO dated 30/3/2015 because the Tribun....