Subba Raju Kothapalli, Bhimavaram V. The Income Tax Officer, Ward-1, , Bhimavaram

ITA 114/VIZ/2019

• Counselvise Citation: [2019] 117 COUNSELVISE.COM (IT) 2860 (ITAT-VISAKHAPATNAM)
• Duration Of Justice: 3 month(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 12-06-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2013-2014
• Appeal Filed On: 12-03-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SUMAN MALIK
• Assessee Lawyers: K SIVA RAM KUMAR
• Keywords: Principle of natural justice; Set aside

Judgement Text

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