DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, GUNTUR vs. VENKATRAMA POULTRIES PVT. LTD., GUNTUR

250/-. Ld. AO also observed various investments made by the\nDirectors of the Company arising out of unaccounted cash generation. Further,\nit was also noticed by the Ld. AO, the assessee in response to notice under section\n142(1) dated 27.04.2023 has claimed 15% of discount on sale of suppressed eggs\nreferred in incriminating material in the form of printed

DY. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, GUNTUR vs. VENKATRAMA POULTRIES PVT LTD, GUNTUR

250/-. Ld. AO also observed various investments made by the\nDirectors of the Company arising out of unaccounted cash generation. Further,\nit was also noticed by the Ld. AO, the assessee in response to notice under section\n142(1) dated 27.04.2023 has claimed 15% of discount on sale of suppressed eggs\nreferred in incriminating material in the form of printed

ASSISTANT COMMISSIONER OF INCOMETAX, KAKINADA vs. SUDHA AGRO OIL AND CHEMICAL INDUSTRIES LIMITED, G.RAGAMPETA

6) of the Act. The Ld. AO has also\nmentioned that the assessee failed to submit the notarized affidavit of the\nentity confirming the fact that all the cheques were issued by SRMUCS on\nits behalf against the purchases made by it from the assessee during the\nA.Y. 2015-16. Since the assessee has not discharged the onus of proof

MEDIBOYANA VENKATA APPALA SURYA PRAKASH,VISAKHAPATNAM vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-4(1), VISAKHAPATNAM

Bench: Shri Ravish Sood & Shri Balakrishnan S.आ.अपी.सं /Ita No.506/Viz/2025 (िनधा"रण वष"/Assessment Year:2015-16) Mediboyana Venkata Appala Vs. Assistant Commissioner Surya Prakash, Of Income Tax, Visakhapatnam. Circle-4(1), Pan: Agnpm7780L Visakhapatnam. (Appellant) (Respondent) िनधा"रती "ारा/Assessee By: Shri Gvn Hari, Advocate राज" व "ारा/Revenue By: Dr. Aparna Villuri, Sr. Ar सुनवाई की तारीख/Date Of 19/11/2025 Hearing: घोषणा की तारीख/Date Of 26/11/2025 Pronouncement: आदेश / Order Per. Ravish Sood, Jm : The Present Appeal Filed By The Assessee Is Directed Against The Order Passed By The Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre, Delhi, Dated 17/06/2025, Which In Turn Arises From The Order Passed By The Assessing Officer Under Section 143(3) Of The Income Tax Act, 1961 (For Short, “The Act”), Dated 31/10/2017. The 2 Mediboyana Venkata Appala Surya Prakash Vs. Acit

section 143(3) of the Act, dated 31/10/2017 determined the income of the assessee at Rs.1,15,10,250/- . 5. Aggrieved, the assessee carried the matter in appeal before the CIT(A) but without success. For the sake of clarity, the observations of the CIT(A) are culled out as under: “Decision:- 6. I have carefully considered the grounds