In the result, appeal filed by the assessee is allowed for statistical purposes as indicated hereinabove
Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपील सं./ I.T.A. No.253/Viz/2024 (िनधा"रण वष" / Assessment Year : 2014-15) Gadiraju Jhansirani, Vs. Income Tax Officer, Chinnamiram. Ward-2, Pan: Bqjpg8177J Bhimavaram. (अपीलाथ"/ Appellant) (""यथ"/ Respondent) अपीलाथ" क" ओर से/ Appellant By : Smt. A. Aruna, Ar ""याथ" क" ओर से / Respondent By : Dr. Aparna Villuri, Sr. Ar सुनवाई क" तारीख / Date Of Hearing : 15/07/2024 घोषणा क" तारीख/Date Of : 25/07/2024 Pronouncement O R D E R
133A of the Act was conducted in the case of M/s. Vishnu Infrastructures, Bhimavaram on 03/02/2015. During the survey, the survey team observed that the assessee – Smt. G. Jhansi Rani – along with other two landlords viz., Sri Gadiraju Venkata Subba Raju (the assessee’s husband) and Sri G. Rama Krishnam Raju (assessee’s son) has entered into a Development Agreement