2021 (5) TMI 1091

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....ee : Shri S. Rama Rao, AR. For the Revenue : Shri Sunil Kumar Pandey, DR. ORDER PER S.S. GODARA, J.M. : This assessee's appeal for AY. 2013-14 arises from the CIT(A)-1, Guntur's order dated 26-07-2018 passed in appeal No. 10003/2017-18, order u/s. 250 of the Income Tax Act, 1961 [in short, 'the Act']. Heard both the parties. Case file perused. 2. We notice at the outset that....