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Section 143(3)44 Section 14837 Section 142(1)21 Survey u/s 133A18 Section 133A17 Section 148A16 Section 36(1)(v)14 Section 40A(7)(b)14 Section 1338 Addition to Income

M. NAGI REDDY COMPANY,VISAKHAPATNAM vs. ACIT, CIRCLE-2(1), VISAKHAPATNAM

In the result, both the appeals filed by the assessee firm are partly allowed in terms of our aforesaid observations

ITA 633/VIZ/2025[2018-19]Status: DisposedITAT Visakhapatnam18 Feb 2026AY 2018-19

Bench: Shri Ravish Sood, Hon’Ble & Shri Omkareshwar Chidara, Hon’Ble

Section 142(1)Section 143(2)Section 143(3)

section 145(3) of the Act. Thereafter, the AO, after having rejected the “book results” of the assessee firm, estimated its income @ 8% of its total gross receipts and determined its income at Rs. 1,68,49,898/-. Page. No 4 I.T.A.No.632 & 633/VIZ/2025 M. Nagi Reddy & Company 5. Aggrieved, the assessee firm assailed the impugned assessment order before

M. NAGI REDDY COMPANY,VISAKHAPATNAM vs. ACIT, CIRCLE-2(1), VISAKHAPATNAM

In the result, both the appeals filed by the assessee firm are partly allowed in terms of our aforesaid observations

Showing 1–20 of 40 · Page 1 of 2

M. NAGI REDDY COMPANY,VISAKHAPATNAM vs. ACIT, CIRCLE-2(1), VISAKHAPATNAM

M. NAGI REDDY COMPANY,VISAKHAPATNAM vs. ACIT, CIRCLE-2(1), VISAKHAPATNAM

M. NAGI REDDY COMPANY,VISAKHAPATNAM vs. ACIT, CIRCLE-2(1), VISAKHAPATNAM

M. NAGI REDDY COMPANY,VISAKHAPATNAM vs. ACIT, CIRCLE-2(1), VISAKHAPATNAM

THE DISTRICT CO-OPERATIVE CENTRAL BANK LTD.,,ELURU vs. THE ACIT,, ELURU

THE DISTRICT CO-OPERATIVE CENTRAL BANK LTD.,,ELURU vs. THE ACIT,, VISAKHAPATNAM

THE ITO, WARD-2, ELURU, ELURU vs. M/S THE DISTRICT CO-OPERATIVE CENTRAL BANK LTD., ELURU

M/S THE DISTRICT CO-OPERATIVE CENTRAL BANK LTD.,ELURU vs. THE ITO, WARD-2, ELURU, ELURU

M/S THE DISTRICT CO-OPERATIVE CENTRAL BANK LTD.,ELURU vs. THE ITO, WARD-2, ELURU, ELURU

THE ACIT., CIRCLE - 1, ELURU, ELURU vs. M/S THE DISTRICT CO-OPERATIVE CENTRAL BANK LTD.,, ELURU

THE ACIT,, ELURU vs. M/S. THE DISTRICT CO - OPERATIVE CENTRAL BANK LTD., ELURU

THE, ACIT,, GUNTUR vs. THE GUNTUR DISTRICT CO-OPERATIVE CENTRAL BANK LTD.,, TENALI

VISAKHAPATNAM PORT AUTHORITY,VISAKHAPATNAM vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-1(1), VISAKHAPATNAM

VISAKHAPATNAM PORT AUTHORITY,VISAKHAPATNAM vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-1(1), VISAKHAPATNAM

VISAKHAPATNAM PORT AUTHORITY ,VISAKHAPATNAM vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-1(1), VISAKHAPATNAM

DEPUTY COMMISSIONER OF INCOME TAX, VISAKHAPATNAM vs. VISAKHAPATNAM PORT AUTHORITY, VISAKHAPATNAM

DEPUTY COMMISSIONER OF INCOME TAX, VISAKHAPATNAM vs. M/S. VISAKHAPATNAM PORT AUTHORITY, VISAKHAPATNAM

DEPUTY COMMISSIONER OF INCOME TAX, VISAKHAPATNAM vs. VISAKHAPATNAM PORT AUTHORITY, VISAKHAPATNAM

VISAKHAPATNAM PORT AUTHORITY,,VISAKHAPATNAM vs. THE ACIT,, VISAKHAPATNAM

VISAKHAPATNAM PORT AUTHORITY,,VISAKHAPATNAM vs. THE ADDL. CIT.,, VISAKHAPATNAM

VISAKHAPATNAM PORT AUTHORITY,,VISAKHAPATNAM vs. THE ACIT, CIRCLE - 1(1),, VISAKHAPATNAM

THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-1(1),, VISAKHAPATNAM vs. VISAKHAPATNAM PORT AUTHORITY,, VISAKHAPATNAM