आयकर अपीलीय अिधकरण, िवशाखापटणम पीठ IN THE INCOME TAX APPELLATE TRIBUNAL Visakhapatnam Bench, Visakhapatnam Before Shri Ravish Sood, Judicial Member and Shri Balakrishnan S, Accountant Member आ.अपी.सं /ITA No.523/Viz/2025 (िनधा१रण वष१/Assessment Year:2018-19)

Uppalapadu Primary Vs. Income Tax Officer, Agricultural Cooperative Ward-2(1), Society Limited, Guntur.

Uppalapadu, Guntur.

PAN: AAAAU4669G (Appellant) (Respondent)

िनधा१ौरती Shri R. Siva Rama Krishna, (cid:554)ारा/Assessee by: CA राज(cid:830) व (cid:554)ारा/Revenue by: Dr. Aparna Villuri, Sr. AR सुनवाई की तारीख/Date of Hearing: 29/10/2025 घोषणा की तारीख/Date of 31/10/2025 Pronouncement:

आदेश / ORDER PER. RAVISH SOOD, J.M:

The present appeal filed by the assessee society is directed against the assessment order dated 25.01.2024 passed by the Assessing Officer (for short, “AO”) under section 147 read with sections 144 and 144B of the Income-tax Act, 1961 (for short, “the Act”) dated 25.01.2024 for the assessment year 2018-19. The assessee society has assailed the impugned order on the following grounds of appeal before us:

“1. The order of the learned Commissioner of Income Tax (Appeals) is contrary to the facts and also the law appli