SRI VENKATA DATTA COTTONS Vs. STATE OF ANDHRA PRADESH

JUDGEMENT

(1.) THIS second appeal is directed against the order of the Appellate Deputy Commissioner (CT), Guntur (The ADC for short) whereunder the first appeal preferred by the appellant against the order of the assessing officer was dismissed. Facts: - -

(2.) AGGRIEVED of the said order of the ADC, the instant second appeal is preferred by the appellant assailing the legality and validity of the impugned order.

(3.) NOW the points for determination in this appeal are: - -