Ummer Bava v. CIT

Ramakrishna Kanderi, Chittoor vs. Income Tax Officer, Ward-1, Chittoor

In the result, assessee’s appeal is partly allowed

Bench: Smt. P. Madhavi Deviassessment Year: 2010-11

…nce at this stage to prove her creditworthiness. 6. The learned DR, on the other hand, supported the orders of the authorities below and also placed reliance on the decision of the Hon'ble Supreme Court in the case of E. Ummer Bava vs. CIT reported in (2017) 77 Taxmann.com 1 (S.C) and Hon'ble Punjab & Haryana High Court in the case of Tirath Ram Gupta vs. CIT reported in (2009) 177 Taxmann 294 (P&H). He submitted that the assessee could not prove the source of investment during the A.Y 2010-11, due to which the AO has Page 4 of 7 ITA No 783 of 2019 Ramakrishna Kanderi Chittoor. brought the unexplained investme…

Kavita Pabbisetty, Hyderabad vs. Income Tax Officer, Ward-8(1), Hyderabad

Bench: Shri J. Sudhakar Reddy

…IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES “B” (SMC), HYDERABAD BEFORE SHRI J. SUDHAKAR REDDY, ACCOUNTANT MEMBER I.T.A. No. 1643/HYD/2017 Assessment Year: 2009-10 Smt. Kavita Pabbisetty, Income Tax Officer, HYDERABAD Vs Ward-8(1), [PAN: AGHPP7092E] HYDERABAD (Appellant) (Respondent) For Assessee : Shri K.A. Sai Prasad, AR For Revenue : Smt. N. Swapna, DR Date of Hearing : 09-05-2018 Date of Pronouncement : 09-05-2018 O R D E R This is an appeal filed by the assessee, directed against the order of the Commissioner of Income Tax (Appeals)-10, Hyderabad, dated 30-12-2016. The sole issue that arise…