ITTA/27/2022 of THE PR COMMISSIONER OF INCOME TAX Vs SRI SARNALA SAYABABU

APHC010485412022 IN THE HIGH COURT OF ANDHRA PRADESH AT AMARAVATI [3516] (Special Original Jurisdiction) TUESDAY, THE ELEVENTH DAY OF FEBRUARY TWO THOUSAND AND TWENTY FIVE PRESENT THE HONOURABLE SRI JUSTICE B. KRISHNA MOHAN THE HONOURABLE SRI JUSTICE NYAPATHY VIJAY INCOME TAX TRIBUNAL APPEAL NO: 27/2022 Between: The Pr Commissioner Of Income Tax ...APPELLANT AND Sri Sarnala Sayababu ...RESPONDENT Counsel for the Appellant: 1. Y N VIVEKANANDA Counsel for the Respondent: 1. A V A SIVA KARTIKEYA 2 HBKM,J & HVN,J I.T.T.A.No.27 of 2022 The Court made the following: JUDGMENT: (Per Hon’ble Sri Justice B. Krishna Mohan) Heard the learned Standing Counsel for the appellant and the learned counsel for the respondent. 2. This appeal arises against the order passed by the Income Tax Appellate Tribunal, Visakhapatnam Bench, Visakhapatnam in I.T.A.No.98/Viz./2021 dated 11.05.2022 for the assessment year 2016-17. 3. The respondent-Assessee filed returns on 15.10.2016, thereafter, an assessment order was passed under Section 143 (3) of the Income Tax Act, 1961 on 21.12.2018 and aggrieved by the same, the respondent/assessee preferred an appeal before the Appellate Authority dated 23.01.2019. Pendi