The front design doesn't really match with the sides somehow.
For one point, please respond and identify this bus.
up
Mercedes-Benz.
O-317?
Yes, it is a Mercedes-Benz O 317. That was the easy part, now for the coachbuilder.
Without regard to the coachwork, the image itself says "Italian." Portesi?
Italian, but not Portesi
Is it Menarini?
Edited to note that this bus looks as though a Mercedes O-317 fascia has been grafted on to a Minarini Fiat "Sintesi del Meglio" (SDM) body.
Yes, it is. Well found!
Two views: