Income Tax Officer, Ward-1, Kurnool Kurnool Seeds Pvt Limited , Kurnool

IN THE INCOME TAX APPELLATE TRIBUNAL
HYDERABAD ‘ A ‘ BENCH, HYDERABAD.

BEFORE SHRI S.S. GODARA, JUDICIAL MEMBER AND
SHRI L. P. SAHU, ACCOUNTANT MEMBER
(Through Virtual Hearing)
ITA No.1744/Hyd/2018
(Assessment Year : 2010-11)

Income Tax Officer,
Ward 1, Kurnool. …..Appellant.

Vs.

M/s. Kurnool Seeds Pvt. Ltd.,
Kurnool. …..Respondent.
PAN AACCK3170G

C.O. No.2/Hyd/2021
ITA No.1744/Hyd/2018
(Assessment Year : 2010-11)
(By Assessee)

Appellant By : Shri Rohit Majumdar (D.R)
Respondent/C.O. By : Shri T.Rajendra Prasad, C.A.

Date of Hearing : 10.06.2021.
Date of Pronouncement : 01.06.2021.

O R D E R

Per Shri S.S. Godara, J.M. :

 This Revenue’s appeal 1744/Hyd/2018 along with assessee's cross objection 2/Hyd/2021 therein arise from  the CIT(A), Kurnool’s order dt.18.06.2018 in case No.10122/ CIT(A)/KNL/2017-18 involving proceedings u/s. 143(3) of the Income Tax Act, 1961 ('the Act').  Heard both the parties. Case files perused.

2. Coming to the Revenue’s appeal 1744/Hyd/2018 challenging correctness of the order of the CIT(A)’s order terming the impugned reopening as not sustainable in law, both the learned representatives took us to the lower appellate findings reading as under :

To know more in details find the attachment file