, आयकर अपीलीय अधिकरण विशाखापटणम पीठ म IN THE INCOME TAX APPELLATE TRIBUNAL Visakhapatnam Bench श्री रिीश सूद, माननीय न्याययक सदस्य एि ंश्री एस. बालकृष्णन, माननीय लेखा सदस्य SHRI RAVISH SOOD, HON’BLE JUDICIAL MEMBER AND SHRI BALAKRISHNAN. S, HON’BLE ACCOUNTANT MEMBER आयकरअपीलसं./I.T.A.No.2000/Hyd/2017 (निर्धारण वर्ा/ Assessment Year: 2007-08)

Agri Gold Foods and Farm Vs. The Asst. Commissioner of Products Limited Income Tax, Vijayawada Circle -2(1), PAN : AABCA8733E Vijayawada (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent)

करदाता का प्रतततितित्व/ : Shri Pawan Chakrapani, CA Assessee Represented by राजस्व का प्रतततितित्व/ : Shri Badicala Yadagiri, Department Represented by CIT(DR)

सुिवाई समाप्त होिे की ततति/ : 07.08.2025 Date of Conclusion of Hearing घोर्णध की तधरीख/ : 09.09.2025 Date of Pronouncement

O R D E R

प्रनत रवीश सूद, जे.एम./PER RAVISH SOOD, J.M.

The present appeal filed by the assessee company is directed against the order passed by the Commissioner of Income-Tax (Appeals), Vijayawada, dated 16.03.2017, which in turn arises from the order passed by the A.O. u/s 143(3) r.w.s. 147 of the Income-tax Act, 1961 (for short, “Act”) dated 31.03.2015 for A.Y. 2007-08. The assessee c