VIVEK INDUSTRIES,VIJAYAWADA vs. ITO, WARD-2(3), VIJAYAWADA

Bench: Shri Ravish Sood & Shri Balakrishnan S.आ.अपी.सं /Ita No.133/Viz/2025 (िनधा"रण वष"/Assessment Year:2018-19) Vivek Industries, Vs. Income Tax Officer, 8-1, Kamayyathopu Kanuru, Ward-2(3), Vijayawada. Vijayawada. Pan: Aanfm5215A (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 20/11/2025 Hearing: घोषणा की तारीख/Date Of 05/12/2025 Pronouncement: आदेश / Order Per. Ravish Sood, Jm:

Section 143(3) r.w.s 144B of the Income-tax Act, 1961 (for short, “Act”), dated 08/09/2021, for the Assessment Year 2018-19. The assessee has 2 Vivek Industries vs. ITO assailed the impugned order of the CIT(Appeals) on the following grounds of appeal before us. “1. The order of the learned Commissioner of Income-Tax (Appeals) is erroneous both

DEPUTY COMMISSIONER OF INCOME TAX, VISAKHAPATNAM vs. RAJA RAO PARACHURI, VISAKHAPATNAM

Bench: Shri Ravish Sood & Shri Balakrishnan S.आ.अपी.सं /Ita No.374/Viz/2024 (िनधा"रण वष"/Assessment Year: 2013-14) Deputy Commissioner Of Vs. Raja Rao Parachuri, Income Tax, Visakhapatnam. Visakhapatnam. Pan: Aatpp2493B (Appellant) (Respondent) िनधा"रती "ारा/Assessee By: P. Murali & Co राज" व "ारा/Revenue By: Shri Badicala Yadagiri, Cit-Dr सुनवाई की तारीख/Date Of 07/08/2025 Hearing: घोषणा की तारीख/Date Of 08/10/2025 Pronouncement: आदेश / Order Per. Ravish Sood, Jm :

2(47)(v) of the Act r.w. Section 53A of the Transfer of Property Act, 1882 ("TPA"), and computed long-term capital gain of Rs. 11,26,01,500/- in the hands of the assessee for A.Y. 2013–14. Accordingly, the A.O, vide his order passed under Section 143

VEERAREDDY GOGULA,GUNTUR vs. INCOME TAX OFFICER, WARD-2(1), GUNTUR

In the result, all the 4 appeals of the assessee are allowed

Bench: Shri Vijay Pal Rao, Vice-A N D Shri S. Balakrishnanappeal No. Assessee Respondent A.Y 209/Viz/2024 Konda Srinivasa Income Tax Officer 2016-17 Reddy, Guntur, Ward 2(1) Pan:Aafhk9821E Guntur 216/Viz/2024 Veerareddy Gogula - Do - -Do- Guntur Pan:Byapg6481J - Do - 217/Viz/2024 Swarajyam -Do- Dontireddy Guntur Pan:Cmmpd3393K - Do - 218/Viz/2024 Vijaya Lakshmi -Do- Ravula, Guntur Pan:Baopr0163G

143(1) of the I.T. Act, 1961 on 09/10/2016 and thereafter, the assessment was reopened by issuance of notice u/s 148 of the Act on 22/03/2021 to assess the income assessable to tax on account of capital gain accrued to the assessee in pursuant to the JDA cum GPA dated 18/03/2016. The Faceless Assessing Officer vide assessment order dated 29/03/2022

VIJAYA LAKSHMI RAVULA,GUNTUR vs. INCOME TAX OFFICER, WARD-2(1), GUNTUR

In the result, all the 4 appeals of the assessee are allowed

Bench: Shri Vijay Pal Rao, Vice-A N D Shri S. Balakrishnanappeal No. Assessee Respondent A.Y 209/Viz/2024 Konda Srinivasa Income Tax Officer 2016-17 Reddy, Guntur, Ward 2(1) Pan:Aafhk9821E Guntur 216/Viz/2024 Veerareddy Gogula - Do - -Do- Guntur Pan:Byapg6481J - Do - 217/Viz/2024 Swarajyam -Do- Dontireddy Guntur Pan:Cmmpd3393K - Do - 218/Viz/2024 Vijaya Lakshmi -Do- Ravula, Guntur Pan:Baopr0163G

143(1) of the I.T. Act, 1961 on 09/10/2016 and thereafter, the assessment was reopened by issuance of notice u/s 148 of the Act on 22/03/2021 to assess the income assessable to tax on account of capital gain accrued to the assessee in pursuant to the JDA cum GPA dated 18/03/2016. The Faceless Assessing Officer vide assessment order dated 29/03/2022

KONDA SRINIVASA REDDY,GUNTUR vs. INCOME TAX OFFICER, WARD-2(1), GUNTUR

In the result, all the 4 appeals of the assessee are allowed

Bench: Shri Vijay Pal Rao, Vice-A N D Shri S. Balakrishnanappeal No. Assessee Respondent A.Y 209/Viz/2024 Konda Srinivasa Income Tax Officer 2016-17 Reddy, Guntur, Ward 2(1) Pan:Aafhk9821E Guntur 216/Viz/2024 Veerareddy Gogula - Do - -Do- Guntur Pan:Byapg6481J - Do - 217/Viz/2024 Swarajyam -Do- Dontireddy Guntur Pan:Cmmpd3393K - Do - 218/Viz/2024 Vijaya Lakshmi -Do- Ravula, Guntur Pan:Baopr0163G

143(1) of the I.T. Act, 1961 on 09/10/2016 and thereafter, the assessment was reopened by issuance of notice u/s 148 of the Act on 22/03/2021 to assess the income assessable to tax on account of capital gain accrued to the assessee in pursuant to the JDA cum GPA dated 18/03/2016. The Faceless Assessing Officer vide assessment order dated 29/03/2022

SWARAJYAM DONTIREDDY,GUNTUR vs. INCOME TAX OFFICER, WARD-2(1), GUNTUR

In the result, all the 4 appeals of the assessee are allowed

Bench: Shri Vijay Pal Rao, Vice-A N D Shri S. Balakrishnanappeal No. Assessee Respondent A.Y 209/Viz/2024 Konda Srinivasa Income Tax Officer 2016-17 Reddy, Guntur, Ward 2(1) Pan:Aafhk9821E Guntur 216/Viz/2024 Veerareddy Gogula - Do - -Do- Guntur Pan:Byapg6481J - Do - 217/Viz/2024 Swarajyam -Do- Dontireddy Guntur Pan:Cmmpd3393K - Do - 218/Viz/2024 Vijaya Lakshmi -Do- Ravula, Guntur Pan:Baopr0163G

143(1) of the I.T. Act, 1961 on 09/10/2016 and thereafter, the assessment was reopened by issuance of notice u/s 148 of the Act on 22/03/2021 to assess the income assessable to tax on account of capital gain accrued to the assessee in pursuant to the JDA cum GPA dated 18/03/2016. The Faceless Assessing Officer vide assessment order dated 29/03/2022

INCOME TAX OFFICER, WARD 3(3) , VISAKHAPATNAM vs. MEENA TANGUDU, VISAKHAPATNAM

In the result, appeal of the revenue is partly allowed

capital gains. Accordingly,\nstatutory notices under section 143(2) and 142(1) of the Act were issued on\nvarious dates

SANTOSH AGRAWAL,CHATTISGARH vs. DEPUTY COMMISSIONER OF INCOME-TAX, CENTRAL CIRLCE-1, VISAKHAPATNAM

capital gains and other sources, filed return of\nincome for the A.Y. 2006-07 admitting a total income of Rs. 3,68,980/-. The\nreturn was summarily processed under section 143(1) of the Income Tax Act,\n1961 [hereinafter in short “the Act"]. Assessee is the Chairman-cum-\nManaging Director of M/s. Maa Mahamaya Industries Limited.\n5. M/s. Maa Mahamaya

SATYANARAYANA VISWANADHA,MACHILIPATNAM vs. INCOME TAX OFFICER, WARD-1, MACHILIPATNAM

In the result, appeal filed by the assessee is allowed

Bench: Shri K. Narasimha Chary, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपील सं./I.T.A.No.223/Viz/2024 (निर्धारण वर्ा/ Assessment Year: 2012-13) Satyanarayana Viswanadha V. Ito – Ward – 1 Machilipatnam D.No. 21/411, Bhaskarapuram Krishna District - 521001 Machilipatnam – 521001 Andhra Pradesh Krishna District Andhra Pradesh [Pan: Aatpv0775E] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent)

section 143(2) and 142(1) of the Act were issued and served on the assessee, calling for relevant information. In response, assessee furnished replies vide letters dated 17.09.2019 & 29.10.2019. Further, Ld. Assessing Officer [hereinafter in short “Ld. AO"] issued notice on 03.12.2019 requesting the assessee to show cause as to why the long-term capital gain

SIVAKAMA SUNDAR MANTHRAVADI,UNITED KINGDOM vs. COMMISSIONER OF INCOME TAX(IT AND TP), HYDERABAD

In the result, appeal of the assessee is allowed for statistical purposes

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकरअपीलसं./ I.T.A. No.292/Viz/2023 (निर्धारणवर्ा/ Assessment Year :2013-14) Sivakama Sundar Manthravadi, Vs. Commissioner Of Income Tax United Kingdom. (It & Tp), Pan: Avspm 1372 N Hyderabad. (अपीलधर्थी/ Appellant) (प्रत्यर्थी/ Respondent) आयकरअपीलसं./ I.T.A. No.295/Viz/2023 (निर्धारणवर्ा/ Assessment Year : 2013-14) Vidyavathi Manthravadi, Vs. Commissioner Of Income Tax United Kingdom. (It & Tp), Pan: Avspm 1370 Q Hyderabad. (अपीलधर्थी/ Appellant) (प्रत्यर्थी/ Respondent) अपीलधर्थीकीओरसे/ Assessees By : Ms. P. Chandini, Ar प्रत्यधर्थीकीओरसे/ Revenue By : Dr. Satyasai Rath, Cit-Dr सुिवधईकीतधरीख/ Date Of Hearing : 27/03/2024 घोर्णधकीतधरीख/Date Of : 28/05/2024 Pronouncement O R D E R Per S. Balakrishnan:

2. Briefly stated the facts of the case are that the assessee, a Non- Resident Indian, has sold his Flat No. 202, Old D.No.7-5-137, Pandurangapuram, Visakhapatnam on 12/12/2012 for a consideration of Rs. 44,15,000/-. The Ld. AO noticed that the assessee has not filed his return of income for the impugned assessment year admitting

VIDYAVATHI MANTHRAVADI,UNITED KINGDOM vs. COMMISSIONER OF INCOME TAX(IT AND TP), HYDERABAD

In the result, appeal of the assessee is allowed for statistical purposes

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकरअपीलसं./ I.T.A. No.292/Viz/2023 (निर्धारणवर्ा/ Assessment Year :2013-14) Sivakama Sundar Manthravadi, Vs. Commissioner Of Income Tax United Kingdom. (It & Tp), Pan: Avspm 1372 N Hyderabad. (अपीलधर्थी/ Appellant) (प्रत्यर्थी/ Respondent) आयकरअपीलसं./ I.T.A. No.295/Viz/2023 (निर्धारणवर्ा/ Assessment Year : 2013-14) Vidyavathi Manthravadi, Vs. Commissioner Of Income Tax United Kingdom. (It & Tp), Pan: Avspm 1370 Q Hyderabad. (अपीलधर्थी/ Appellant) (प्रत्यर्थी/ Respondent) अपीलधर्थीकीओरसे/ Assessees By : Ms. P. Chandini, Ar प्रत्यधर्थीकीओरसे/ Revenue By : Dr. Satyasai Rath, Cit-Dr सुिवधईकीतधरीख/ Date Of Hearing : 27/03/2024 घोर्णधकीतधरीख/Date Of : 28/05/2024 Pronouncement O R D E R Per S. Balakrishnan:

2. Briefly stated the facts of the case are that the assessee, a Non- Resident Indian, has sold his Flat No. 202, Old D.No.7-5-137, Pandurangapuram, Visakhapatnam on 12/12/2012 for a consideration of Rs. 44,15,000/-. The Ld. AO noticed that the assessee has not filed his return of income for the impugned assessment year admitting

ASHOK KUMAR AGRAWAL,VISAKHAPATNAM vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, VISAKHAPATNAM

capital gains and other sources, filed return of\nincome for the A.Y. 2006-07 admitting a total income of Rs. 3,68,980/-. The\nreturn was summarily processed under section 143(1) of the Income Tax Act,\n1961 [hereinafter in short “the Act"]. Assessee is the Chairman-cum-\nManaging Director of M/s. Maa Mahamaya Industries Limited

THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-3(1),, VISAKHAPATNAM vs. DATLA SHANTI, VISAKHAPATNAM

In the result, appeal of the Revenue is partly allowed for statistical purposes

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

143(2) dated 14/8/2018 was issued to the assessee through ITBA. Subsequent to change in the incumbent a fresh notice u/s. 129 was issued to the assessee vide letter dated 11/11/2019 and accordingly notice U/s. 142(1) of the Act was issued through ITBA on different dates. The scrutiny under CASS was selected for the reason “large deduction / exemption claimed

GANGUNAIDU SABBAVARAPU,VISAKHAPATNAM vs. INCOME TAX OFFICER, WARD-2(5), VISAKHPATNAM

2. The Learned CIT(A) ought not to have dismissed the appeal filed by the\nassessee, when assessee placed a reasonable claim for exemption of capital\ngains, arising on account of compulsory acquisition, from Income-tax in view\nof section 10(37) of Income-tax Act, 1961, in addition to the provisions of\nsection 96 of REFTLAR

MADDIMISETTI SRINIVASU,TANUKU vs. THE ASST . COMMISSIONER OF INCOME TAX,CIRCLE-1, RAJAHMUNDARY

In the result, the appeal of the assessee is allowed for statistical purpose

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपील सं./I.T.A.No.96/Viz/2022 (ननधधारण वर्ा / Assessment Year : 2017-18) Maddimsetti Srinivasu Vs. Asst.Commissioner Of D.No.1-77, Peddintlamma Street Income Tax Tanuku Mandal Circle-1 Komaravaram Rajahmundry [Pan : Ctxpm3066Q]

143(3) of the Act dated 20.12.2019 is not only erroneous but also prejudicial to the interest of revenue. The Ld.PCIT set aside the assessment to the file of the AO to determine the capital gains in accordance with the provisions of section 45(2

DATLA TRUPATHI RAJU,VISAKHAPATNAM vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, VISAKHAPATNAM

143(2) of the Act.\nWe are in agreement with the Ld. CIT(A) on the legal issues and we find no\ninfirmity in the order of the Ld. CIT(A) and hence no interference is required on\nthe legal issues vide Ground No.2 and 3 raised by the assessee. Accordingly,\ngrounds raised by the assessee are dismissed.\nPage

DATLA TRUPATHI RAJU,VISAKHAPATNAM vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, VISAKHAPATNAM

Appeal of the assessee is dismissed

143(2) of the Act.\nWe are in agreement with the Ld. CIT(A) on the legal issues and we find no\ninfirmity in the order of the Ld. CIT(A) and hence no interference is required on\nthe legal issues vide Ground No.2 and 3 raised by the assessee. Accordingly,\ngrounds raised by the assessee are dismissed.\nPage

DR KONDABOLU BASAVAPUNAIAH & DR LAKSHMI PRASAD TRUST,GUNTUR vs. INCOME TAX OFFICER (EXEMPTION WARD), GUNTUR

Capital Gains, along with a variation in purchase value of Rs.\n17 lakhs, and an amount of Rs. 8,56,330/-under the head Income from\nBusiness.\n7.\nWithout prejudice to the grounds mentioned above, and assuming,\nwithout conceding, that there was a violation of section 13(1)(c) r.w.s\n13(2