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Section 143(3)7 Section 69A6 TDS6 Section 1485 Cash Deposit5 Addition to Income5 Section 1474 Section 143(2)3 Section 2503 Section 148A

THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-3(1),, VISAKHAPATNAM vs. JAYA PRAKASH BABU VALLURI, VISAKHAPATNAM

In the result appeal of the revenue and cross objections of the assessee are dismissed

ITA 31/VIZ/2021[2017-18]Status: DisposedITAT Visakhapatnam20 Sept 2021AY 2017-18

Bench: Shri N.K.Choudhry, Hon’Ble & Shri D.S. Sunder Singh, Hon’Bleआयकर अपील सं./I.T.A.No.31/Viz/2021 (निर्धारण वर्ा/Assessment Year:2017-18) Dy.Commissioner Of Income Tax Vs. Sri Jaya Prakash Babu Valluri Circle-3(1) #1/211, Vasanth Vihar Visakhapatnam Opp. Railway Station Vizianagaram [Pan : Acnpv2451K]

For Appellant: Shri G.V.N.Hari, ARFor Respondent: Shri V.Srinivasa Rao, DR

Section 40

TDS and the same was offered under the head income from other sources. Since the interest payments and receipts were of the equal amounts, no addition is warranted, accordingly deleted the addition. 10. We have heard both the parties and perused the material placed on record. In the instant case, there is no doubt that the assessee had incurred

THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-3(1),, VISAKHAPATNAM vs. JAYA PRAKASH BABU VALLURI, VISAKHAPATNAM

INDIRA VOONA,VISAKHAPATNAM vs. INCOME TAX OFFICER, WARD-3(1), VISAKHAPATNAM

THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-3(1),, VISAKHAPATNAM vs. JAYA PRAKASH BABU VALLURI, VISAKHAPATNAM

INDIRA VOONA,VISAKHAPATNAM vs. INCOME TAX OFFICER, WARD-3(1), VISAKHAPATNAM

INDIRA VOONA,VISAKHAPATNAM vs. THE INCOME TAX OFFICER, TDS WARD 1, , VISAKHAPATNAM

HARESH KUMAR LALWANI,VIZIANAGARAM vs. THE PRINCIPAL COMMISSIONER OF INCOME TAX-1, VISHAKHAPATNAM

SUBBA RAO JALADI,GUNTUR vs. INCOME TAX OFFICER, WARD-2(1), GUNTUR

DEPUTY COMMISSIONER OF INCOME TAX, VISAKHAPATNAM vs. SRI NARASIMHARAJU KANUMURI, VISAKHAPATNAM

NANNEBOYINA KALYAN CHAKRAVARTHY,VISAKHAPATNAM vs. INCOME TAX OFFICER, (WARD IT), VIJAYAWADA