AMBIDI VENKATA RAMANA,TUNI vs. THE INCOME TAX OFFICER, WARD- 1, TUNI, TUNI
What did the Tribunal hold?
The Tribunal held that the valuation report submitted beyond six months was invalid for building construction additions. For expense disallowances, where no bills were produced, the Tribunal directed a 10% disallowance instead of the 50% sustained by the CIT(A).
What were the facts?
The assessee, a doctor running a hospital, was subjected to a survey where it was found that books of accounts were not maintained for hospital maintenance and building construction. Additions were made for unexplained investment in building construction and disallowance of various expenses.
What were the issues?
Whether additions for unexplained investment in building construction are valid when the valuation report is time-barred, and the reasonableness of ad-hoc disallowance of expenses when supporting bills are not produced.
Which sections of the Income-tax Act were involved?
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, VISAKHAPATNAM BENCH, VISAKHAPATNAM
Before: SHRI VIJAY PAL RAO, HON’BLE & SHRI MANJUNATHA G, HON’BLE
Heard together (4 matters)
Read from the judgment's own cause title. This page is filed under one of them.
PER MANJUNATHA G, AM: The above appeals are directed against separate orders of the Learned Commissioner of Income Tax (Appeals)-3, Visakhapatnam [hereinaft
The order continues below.
Read the full judgment
A free account opens 10 full judgments a month. Re-reading one you have already opened does not count again.
The summary, the parties, the sections and the citations above are open to everyone and always will be. Only the text of the order and the PDF are metered.
More judgments on Section 133A
- ACIT Central Bilaspur, Bilaspur vs Arun Kumar Agrawal, SaktiITSSA 26/RPR/2025[2018-19]Status: Disposed21 Oct 2026AY 2018-19
- Venish Vinodray Lalani, Rajkot vs Income Tax Officer, MorbiITA 197/RJT/2026[2019-20]Status: Disposed19 Oct 2026AY 2019-20
- Ranchhodbhai Kurjibhai Kakadiya, Rajkot vs Income Tax Officer, Ward-1(1)(1), RajkotITA 553/RJT/2025[2019-20]Status: Disposed16 Oct 2026AY 2019-20
- Amr Infrastructures, Hyderabad vs DCIT., Central Circle-2(1), HyderabadITA 818/HYD/2025[2020-21]Status: Disposed16 Oct 2026AY 2020-21
- Shri Vikaskumar Macwan, Nadiad vs Dc/ACIT Central Circle 3, VadodaraITA 2022/AHD/2026[2020-21]Status: Disposed13 Oct 2026AY 2020-21
Recent GST High Court judgments
Search GST case law →- Giri Paints vs. The Assistant Commissioner (St)Madras · 15 Oct 2026
- Rahul Radheshyam Chauhan vs. Union Of INDIA Thru The Sec. Ministry Of Law And Justice And OrsBombay · 15 Oct 2026
- S.Murugesan vs. The Deputy Commercial Tax OfficerMadras · 15 Oct 2026
- Tvl. Annai Garden vs. The Commercial Tax Officer / The State Tax OfficerMadras · 15 Oct 2026
- Yadeshwar Mallekedi vs. The State Of TelanganaTelangana · 15 Oct 2026
