SMT. L SUDHA BALA, L/R OF LATE SRI L.NARSA REDDY,GUNTUR vs. THE DCIT, SPECIAL RANGE GUNTUR, GUNTUR

In the result, the appeals of the assessee are dismissed

Bench: Shri V. Durga Rao& Shri D.S. Sunder Singhआयकर अपील सं./I.T.A.No.260 & 261/Viz/2012 (धििाारण िर्ा/ Assessment Years :1984-85 & 1985-86 Respectively) L.Sudha Bala Vs. Dy.Commissioner Of L/R Of Late Sri L Narasa Reddy Income Tax Prop.Sri Venkateswara Agro Chemicals Special Range Industries Guntur 2-14-101, Syamala Nagar 2Nd Lane, Guntur [Pan : Acgpl2351P] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent)

bogus purchases and the interest thereon and allowed the appeal partly. 6. The assessee preferred appeal before the ITAT, and filed the additional ground agitating the validity of reopening of assessment. The 5 I.T.A. Nos260 & 261./Viz/2012 L Sudha Bala, L/R of Late Sri L Narasa Reddy, Guntur ITAT vide order dated 22.02.1999 set aside the order

WALTAIR TRADERS,VISAKHAPATNAM vs. NEAC, DELHI

section 133(6) of the Act cannot be a valid ground for considering the purchases as bogus. She also further

DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE 3(1), VISAKHAPATNAM vs. DODDI ROOPA, VISAKHAPATNAM

In the result, the appeal filed by the revenue is dismissed in terms of our aforesaid observations

Bench: Shri Manjunatha G. & Shri Ravish Soodआ.अपी.सं /Ita No.413/Viz/2024 (िनधा"रण वष"/Assessment Year: 2019-20) Deputy Commissioner Of Vs. Smt. Doddi Roopa, Income Tax, Visakhapatnam. Circle-3(1), Visakhapatnam. Pan: Atfpr7237N (Appellant) (Respondent) िनधा""रती "ारा/Assessee By: Shri Gvn Hari, Advocate राज" व "ारा/Revenue By: Shri Badicala Yadagiri, Cit-Dr सुनवाई की तारीख/Date Of Hearing: 15/10/2025 घोषणा की तारीख/Date Of 10/12/2025 Pronouncement:

purchases of Rs. 4,99,65,247/-, passed an order under section 148A(d) of the Act, dated 29/03/2023. Thereafter, the AO issued notice under section 148 of the Act, dated 29/03/2023, wherein the assessee was called upon to file her return of income in response to the same. 4. Thereafter, the AO issued notices under section 133(6

SRI RAJANI GOLD,VIJAYAWADA vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-1(1), VIJAYAWADA

In the result, appeal of the assessee is allowed

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकरअपीलसं./I.T.A.No.162/Viz/2023 (निर्धारण वर्ा/ Assessment Year: 2017-18) Sri Rajani Gold V. Asst. Cit – Circle – 1(1) D.No. 11-49-336B Central Revenue Building Sivalayam Street, I Town Mg Road – 520001 Vijayawada – 520001 Vijayawada, Andhra Pradesh Andhra Pradesh [Pan: Aacfs6675E] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent)

133(6) of the Act noticed that assessee has deposited Specified Bank Notes (SBN) in the bank accounts during the demonetization period as follows: - Rajani Gold SBNs Deposits during Demonetisation Period Denominations SBNs S.No. Bank Branch A/c No. 500s 1000s Amount 1. Andhra Bank Satyanarayanapuram 50411100001200 37058 33789 52318000 2. Indian Overseas Bank Park Road

MS USHA TUBUS & PIPES PVT LTD.,,VISAKHAPATNAM vs. THE ACIT,, VISAKHAPATNAM

In the result, the appeal of the assessee is allowed

Bench: Shri V. Durga Rao& Shri D.S. Sunder Singhआयकर अपील सं./I.T.A.No.48/Viz/2015 (धििाारण िर्ा/ Assessment Year: 2004-2005) M/S Usha Tubes & Pipes Pvt. Ltd. Vs. Asst.Commissioner Of D.No.11-8-34 Income Tax Daspalla Hills Cicle-5(1) Visakhapatnam Visakhapatnam [Pan : Aaacu4259N] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent)

section 271(1)(c) is applicable and the onus is on the assessee to establish the transaction as bonafide transaction. In this case, the assessee did not establish the transaction as genuine. Therefore, argued that the Ld.CIT(A) has rightly confirmed the penalty and no interference is called for in the order of the Ld.CIT(A). 8. We have heard

R.S. PABBLA CONSTRUCTIONS PVT.LTD.,VISAKHAPATNAM vs. THE DY. CIT,, VISAKHAPATNAM

In the result, appeal of the assessee is dismissed

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Ble

bogus and fictitious and offered additional income of Rs. 1.51 crores for the A.Y. 2013-14 and Rs. 3.60 crores for A.Y. 2014-15 in the sworn deposition given by him on 21/09/2015. During the scrutiny proceedings, the AO called upon the assessee to substantiate the claim of sundry creditors to the tune of Rs. 6.46 crores shown as outstanding

R.S. PABBLA CONSTRUCTIONS PVT.LTD.,VISAKHAPATNAM vs. THE DY. CIT,, VISAKHAPATNAM

In the result, appeal of the assessee is dismissed

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Ble

bogus and fictitious and offered additional income of Rs. 1.51 crores for the A.Y. 2013-14 and Rs. 3.60 crores for A.Y. 2014-15 in the sworn deposition given by him on 21/09/2015. During the scrutiny proceedings, the AO called upon the assessee to substantiate the claim of sundry creditors to the tune of Rs. 6.46 crores shown as outstanding

THE INCOME TAX OFFICER, WARD-1(1), , VISAKHAPATNAM vs. MUTYALA JEWELLERS,, VISAKHAPATNAM

In the result, appeal filed by the Revenue is dismissed and the cross objection filed by the assessee is partly allowed

Bench: Shri Duvvuru R L Reddy, Hon’Ble & Shri S. Balakrishnan, Hon'Ble

bogus nature of the bills. 4. The CIT(A) ought to have observed that the explanation given by the assessee in the statement recorded u/s 131 of the Income Tax Act, 1961, that some purchases are not recorded in the purchase register has no value in the absence of details thereof. 5. The CIT(A) ought to have observed that