DEPUTY COMMISSIONER OF INCOME TAX (IT), VISAKHAPATNAM vs. SHRI APPARAO MUKKAMALA, USA

ITA 354/VIZ/2025Status: DisposedITAT Visakhapatnam30 September 2025AY 2016-17Bench: SHRI RAVISH SOOD, HON’BLE (Judicial Member), SHRI BALAKRISHNAN. S, HON’BLE (Accountant Member)30 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal held that the addition was made in gross violation of the principles of natural justice due to the denial of cross-examination. Furthermore, the addition under Section 69A was unsustainable as its pre-conditions were not met, as the assessee was not found in possession of unexplained money or valuables.

What were the facts?

The Revenue appealed the CIT(A)'s order deleting an addition made by the AO. The addition was based on a seized handwritten scribbling suggesting cash payments to the assessee, which the assessee denied and supported with passport entries showing he was abroad. The AO initiated reassessment proceedings under Section 147.

What were the issues?

Whether the assessment order is arbitrary and illegal for not invoking Section 153C, and whether the addition made under Section 69A is justified without fulfilling its conditions and without providing an opportunity for cross-examination.

Which sections of the Income-tax Act were involved?

Section 147,Section 144C(3),Section 153C,Section 148,Section 69A

AI-generated summary — verify with the full judgment below

Cases cited in this judgment(11)Show list

Detected automatically from the text. Citations are also linked where they appear in the judgment. The count shows how many other judgments on BharatTax rely on the same authority.

Heard together (2 matters)

I.T.A.No.354/Viz/2025
CO No.29/Viz/2025

Read from the judgment's own cause title. This page is filed under one of them.

आयकर अपील"य अ"धकरण, "वशाखापटणम पीठ म" IN THE INCOME TAX APPELLATE TRIBUNAL Visakhapatnam Bench "ी रवीश सूद, माननीय "या"यक सद"य एवं "ी एस. बालकृ"णन, माननीय लेखा सद"य SHRI RAVISH SOOD, HON’BLE JUDICIAL MEMBER AND SHRI BALAKRISHNAN. S, HON’BLE ACCOUNTANT MEMBER, आयकर अपीलसं./I.T.A.No.354/Viz/2025 (िनधा"रण वष"/ Assessment Year: 2016-17) PAN : BCKPM4796A

(अपीलाथ"/ Appellant) (""थ"/ Respondent) CO No.29/Viz/2025 (Arising out of आयकर अपीलसं./I.T.A.No.354/Viz/2025) (िनधा"रण वष"/ Assessment Year: 2016-17) PAN : BCKPM4796A

(अपीलाथ"/ Appellant) (""थ"/ Respondent)

करदाता का "ितिनिध"/ : Shri V.Naga Prasad, Advocate, Assessee Represented by AR राज" का "ितिनिध"/ : Shri MN Murthy Naik, Department Represented by CIT(DR) सुनवाई समा" होने की ितिथ/ : 19.08.2025 Date of Conclusion of Hearing घोषणा की तारीख/Dt. of Pronouncement : 30.09.2025 "ित रवीश सूद, जे.एम./PER RAVISH SOOD, J.M.

The present appeal by the Revenue is directed against the order passed by the Commissioner of Income-tax (Appeals)-10, Hyderabad dated 05.07.2023, which in turn arises

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.

Create a free accountSign in

See plans and prices

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 147

All 49,210 judgments and leading authorities on Section 147 →

Recent GST High Court judgments

Search GST case law →