THE ITO,, GUNTUR vs. ALAPATI RAJENDRA PRASAD,, GUNTUR

In the result, appeal filed by the Revenue is dismissed

Bench: Shri V. Durga Rao, Hon’Ble & Shri D.S. Sunder Singh, Hon’Bleito, Ward-2(2), Vs. Alapati Rajendra Prasad, D.No. 4-5-29/85, 4Th Line, Guntur. Vidya Nagar, Guntur. Pan No. Aetpa 0460 M (Appellant) (Respondent)

E R PER V. DURGA RAO, JUDICIAL MEMBER This appeal by the assessee is directed against the order of Commissioner of Income Tax (Appeals)-1, Guntur, dated 30/12/2016 for the Assessment Year 2013-14. 2. Facts of the case, in brief, are that assessee is an individual derived income from salary, house property, share income from partnership firms, other sources

INCOMETAX OFFICER, WARD-3(1), VISAKHAPATNAM vs. SURENDRA NATH GUBBALA, VISAKHAPATNAM

Bench: Us:

e)The loans taken by M/s. Maddipoti Consultants Pvt. Ltd. and M/s. Siva Sivani Surgical Cottons Pvt. Ltd. have been squared off by the purchaser of the property, the amounts will be reflected in the books of the companies as reduction in their liabilities. f) The amount of Rs. 2 crores paid to M/s. Kothapeta Settibalija Ramamandiram Committee is also

KALVA UMADEVI ,VISAKHAPATNAM vs. THE INCOME TAX OFFICER, WARD-1(4), , VISAKHPATNAM

In the result, appeal of the assessee is allowed

Bench: Shri V. Durga Rao& Shri D.S. Sunder Singhआयकर अपील सं./I.T.A.No.443/Viz/2018 (धििाारण िर्ा/ Assessment Year: 2009-2010) Smt.Kalva Uma Devi Income Tax Officer 15-2-17, Srinilayam Ward-1(4) Maharanipeta Visakhapatnam Visakhapatnam [Pan : Aewpk3080J] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) अपीलार्थी की ओर से/ Appellant By : Shri C.V.S.Murthy, Ar प्रत्यार्थी की ओर से/ Respondent By : Smt. Suman Malik, Dr

E R PER D.S. SUNDER SINGH, Accountant Member: This appeal is filed by the assessee against the order of the Commissioner of Income Tax (Appeals)-10,Hyderabad vide I.T.A..No.0121/CIT(A)-10/2017-18/CIT(A),HYD-10/10180/2017-18 dated 15.06.2018 for the Assessment Year (A.Y.)2009-10. 2 I.T.A. No.443/Viz/2018 Smt.Kalva Uma Devi, Visakhapatnam 2. All the grounds of appeal

VENKATA RAMANA GODA,VISAKHAPATNAM vs. ASSISSTANT COMMISSIONER OF INCOME TAX, CIRCLE-3(1), VISAKHAPATNAM

In the result, the appeal filed by the assessee is allowed in terms of our aforesaid observations

Bench: Shri Ravish Sood & Shri Balakrishnan S.आ.अपी.सं /Ita No.489/Viz/2025 (िनधा"रण वष"/Assessment Year: 2020-21) Venkata Ramana Goda, Vs. Assistant Commissioner Visakhapatnam. Of Income Tax, Circle-3(1), Pan: Abzpg3216A Visakhapatnam. (Appellant) (Respondent) िनधा"रती "ारा/Assessee By: Mrs. K. Hemalatha, Ca राज" व "ारा/Revenue By: Dr. Aparna Villuri, Sr. Ar सुनवाई की तारीख/Date Of 17/11/2025 Hearing: घोषणा की तारीख/Date Of 05/12/2025 Pronouncement: आदेश / Order Per. Ravish Sood, Jm: The Present Appeal Filed By The Assessee Is Directed Against The Order Of The Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre, Delhi, Dated 06/08/2025, Which In Turn Arises From The Order Passed By The Assessing Officer Under Section 147 R.W.S 144B Of The Income Tax Act, 1961 (For Short, “The Act”), Dated 08/03/2025. The 2 Venkata Ramana Goda Vs. Acit

capital gains (STCG): Rs.61,60,000/-. 9. The assessee, being aggrieved with the order of the CIT(A) has carried the matter in appeal before us. 10. We have heard the Learned Authorized Representatives of both parties, perused the orders of the lower authorities and the material available on record, as well as considered the judicial pronouncements 8 Venkata Ramana

YALAMANCHILI NEELIMA,,GUNTUR vs. THE INCOME TAX OFFICER, WARD-2(2),, GUNTUR

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

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

E R PER S. BALAKRISHNAN, Accountant Member : This appeal filed by the assessee is against the order of the Ld. Commissioner of Income Tax (Appeals)-1, Guntur [Ld. CIT(A)] dated 07/06/2019 arising out of the order passed U/s. 144 r.w.s 147 of the Income Tax Act, 1961 [the Act] for the AY 2016-17. 2 2. This case

THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-3(1), VIJAYAWADA vs. SRI JASTI SRIDHAR BABU, KESARAPALLI

In the result, appeal filed by the Revenue Department stands dismissed

Bench: Shri N.K. Choudhry, Hon’Ble & Shri D.S. Sunder Singh, Hon'Ble

E R PER N.K. CHOUDHRY, JUDICIAL MEMBER This appeal has been preferred by the Revenue Department against the order dated 12/07/2019 impugned herein passed by the ld.Commissioner of Income Tax (Appeals) [for short, “ld.Commissioner”], Vijayawada u/sec. 250(6) of the Income Tax Act, 1961 (hereinafter referred to as "Act") for the A.Y. 2015-16. 2. In this case, the Assessee

ARABOLU VENKATA NAGA DEEPATHI REPRESENTED BY POWER OF ATTORNEY HOLDER, N. SATYARAMANUJAMM ,VISAKHAPATNAM vs. INCOME TAX OFFICER(INTERNATIONAL TAXATION), VISAKHAPATNAM

In the result, the appeal fails and the same is hereby dismissed

Bench: Shri Laliet Kumar, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपील सं./I.T.A.No.178/Viz/2018 (ननधधारण वर्ा/ Assessment Year : 2010-11) Smt.Arabolu Venkata Naga Deepthi Vs. Income Tax Officer Rep. By Power Of Attorney Holder (International Taxation) Smt. N.Satyaramanujam Visakhapatnam Flat No.403, Dhanna Apartments Seethammadhara Visakhapatnam [Pan : Atcpa6413A] (अपीलाथी/ Appellant) (प्रत्यथी/ Respondent)

E R Per Shri Laliet Kumar, Judicial Member This appeal is filed by assessee against the order of the Commissioner of Income Tax (Appeals) [for short CIT(A)]-10, Hyderabad in ITA No.0040/CIT(A)-10/2016-17/CIT(A), Hyd-10/10187/2016-17 dated 19.03.2018 for the Assessment Year (A.Y.)2010-11. 2 ITA No.178/Viz/2018, A.Y.2010-11 Smt.Arabolu Venkata Naga Deepthi, Visakhapatnam 2

THE ACIT,, GUNTUR vs. SAI BHASKAR IRONS LIMITED,, GUNTUR

In the result, appeal of the revenue is dismissed

Bench: Shri V. Durga Rao& Shri D.S. Sunder Singhआयकर अऩीऱ सं./I.T.A.No.108/Viz/2016 (ननधधारण वषा/Assessment Year:2012-13) Asst.Commissioner Of Income Tax Vs. M/S.Sai Bhaskar Circle-2(1), Guntur Irons Limited 3-1-3/A, 3Rd Lane Rajendra Nagar Guntur [Pan :Aamcs1675G] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) अऩीऱधथी की ओर से/ Appellant By : Shri Deba K.Sonowala, Dr प्रत्यथी की ओर से / Respondent By : Shri I Kama Sastry, Ar सुनवधई की तधरीख / Date Of Hearing : 09.02.2018 घोषणा की तारीख/Date Of Pronouncement : 21.02.2018

2. All the grounds of appeal are related to the set off of carried forward depreciation against the addition made u/s 68 of IT Act. In this case, the assessee filed return of income declaring total income of Rs.Nil after adjusting brought forward losses. The case was selected for scrutiny and the Assessing Officer (AO) made the addition of Rs.3

ACIT, (EXEMPTIONS), EXEMPTIONS CIRCLE,, VIJAYAWADA vs. SRI PRAKASH EDUCATIONAL SOCIETY,, TUNI,

In the result, all the appeals filed by the revenue for the

Bench: Shri V. Durga Rao & Shri D.S. Sunder Singh

E R PER Bench: These appeals filed by the revenue are directed against common order of the Commissioner of Income Tax (Appeals)-2 {CIT(A)}, Guntur for the assessment years 2008-09 to 2011-12. The cross objections filed by the assessee are in support of the orders passed by the CIT(A)-2, Guntur. Since, the facts are identical

ACIT,, VIJAYAWADA vs. SRI PRAKASH EDUCATIONAL SOCIETY, TUNI

In the result, all the appeals filed by the revenue for the

Bench: Shri V. Durga Rao & Shri D.S. Sunder Singh

E R PER Bench: These appeals filed by the revenue are directed against common order of the Commissioner of Income Tax (Appeals)-2 {CIT(A)}, Guntur for the assessment years 2008-09 to 2011-12. The cross objections filed by the assessee are in support of the orders passed by the CIT(A)-2, Guntur. Since, the facts are identical

ACIT, EXEMPTIONS,, VIJAYAWADA vs. SRI PRAKASHA EDUCATIONAL SOCIETY,, TUNII

In the result, all the appeals filed by the revenue for the

Bench: Shri V. Durga Rao & Shri D.S. Sunder Singh

E R PER Bench: These appeals filed by the revenue are directed against common order of the Commissioner of Income Tax (Appeals)-2 {CIT(A)}, Guntur for the assessment years 2008-09 to 2011-12. The cross objections filed by the assessee are in support of the orders passed by the CIT(A)-2, Guntur. Since, the facts are identical

KUMAR PAPPU SINGH,TANUKU vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-1, , ELURU

In the result, appeal of the assessee is allowed

Bench: Shri V. Durga Rao& Shri D.S. Sunder Singhआयकर अपील सं./I.T.A.No.270/Viz/2018 (धििाारण िर्ा/Assessment Year:2013-2014) Sri Kumar Pappu Singh Vs. Dy.Commissioner Of D.No.23-3-26, Sundaram Nagar Income Tax, Sajjapuram Circle-1, Kks Towers, Tanuku Rr Pet, Eluru [Pan : Aeepp2496P] Andhra Pradesh (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent)

E) any lineal ascendant or descendant of the individual; (F) any lineal ascendant or descendant of the spouse of the individual; (G) spouse of the person referred to in items (B) to (F); and (ii) in case of a Hindu undivided family, any member thereof;] 14. The assessee has only applied for shares which were allotted by the company

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]

E R Per Shri Duvvuru RL Reddy, Judicial Member : This appeal is filed by the assessee against the order of the Principal Commissioner of Income Tax [in short, [PCIT], Visakhapatnam-1 in DIN & Order No.ITBA/REV/F/REV5/2021-22/1040774967(1) dated 15.03.2022 for the Assessment Year (A.Y.) 2017-18. 2. Brief facts of the case are that the assessee is an individual, filed

THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-2(1),, GUNTUR vs. DANDU BRAHMANANDAM, CHENNAI

In the result, appeals of the revenue in I

Bench: Shri V. Durga Rao& Shri D.S. Sunder Singhआयकर अपील सं./I.T.A.No.11/Viz/2019 (ननधधारण वर्ा/Assessment Year : 2014-15) Asst.Commissioner Of Vs. Sri Danda Brahmanandam Income Tax 13Aj Block, 5Th Street Circle-2(1) Santhi Colony Guntur Annanagar, Chennai [Pan : Aespd2628B]

E R Per Shri D.S.Sunder Singh, Accountant Member : These appeals are filed by the revenue against the order of the Commissioner of Income Tax (Appeals)-1, Guntur vide AppealNo.103/2016-17and No.109/2016-17 dated 22.10.2018 for the Assessment Year (A.Y.) 2014-15. Since the grounds raised in these appeals are common, these appeals are clubbed, heard together and a common order is being

THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-2(1),, GUNTUR vs. BATTINI NAGESWARA RAO, NARASARAOPET

In the result, appeals of the revenue in I

Bench: Shri V. Durga Rao& Shri D.S. Sunder Singhआयकर अपील सं./I.T.A.No.11/Viz/2019 (ननधधारण वर्ा/Assessment Year : 2014-15) Asst.Commissioner Of Vs. Sri Danda Brahmanandam Income Tax 13Aj Block, 5Th Street Circle-2(1) Santhi Colony Guntur Annanagar, Chennai [Pan : Aespd2628B]

E R Per Shri D.S.Sunder Singh, Accountant Member : These appeals are filed by the revenue against the order of the Commissioner of Income Tax (Appeals)-1, Guntur vide AppealNo.103/2016-17and No.109/2016-17 dated 22.10.2018 for the Assessment Year (A.Y.) 2014-15. Since the grounds raised in these appeals are common, these appeals are clubbed, heard together and a common order is being

INCOME TAX OFFICER, WRD-1, BHIMAVARAM vs. YENDANGANDHI LARGE SIZED CO-OPERATIVE SOCIETY LTD, VISAKHAPATNAM

In the result, appeal of the Revenue is dismissed

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपील सं./I.T.A.No.243/Viz/2022 (निर्धारण वर्ा / Assessment Year : 2018-19) Income Tax Officer Vs. M/S Yendagandhi Large Sized Ward-1 Co-Operative Society Ltd. Bhimavaram D.No.4-13, K.K.Road Yendagandi, West Godavari Dist [Pan : Aacat0967G] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) Cross Objection No.01/Viz/2023 (Arising Out Of I.T.A.No.243/Viz/2022) (निर्धारण वर्ा / Assessment Year : 2018-19) M/S Yendagandhi Large Sized Co- Income Tax Officer Operative Society Ltd. Ward-1 D.No.4-13, K.K.Road Bhimavaram Yendagandi, West Godavari Dist [Pan : Aacat0967G] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) Assessee By : Shri G.V.N.Hari, Ar Revenue By : Shri Madhukar Aves, Dr सुिवधई की तधरीख / Date Of Hearing 10.10.2023 : घोर्णध की तधरीख/Date Of Pronouncement : 22.11.2023 आदेश /O R D E R Per Shri Duvvuru Rl Reddy: This Appeal Is Filed By The Revenue Against The Order Of Commissioner Of Income Tax (Appeals) [Cit(A)], National Faceless

E R Per Shri Duvvuru RL Reddy, Judicial Member : This appeal is filed by the revenue against the order of Commissioner of Income Tax (Appeals) [CIT(A)], National Faceless 2 I.T.A. No.243/Viz/2022 & CO No.01/Viz/2023, A.Y.2018-19 Yendagandhi Large Sized Co-operative Society Ltd., West Godavari Dist. Appeal Centre (NFAC), Delhi vide DIN & Order No.ITBA/NFAC/S/250/2021-22/1046341784(1) dated 17.10.2022, arising out of assessment

PUPPALA GOPI KRISHNA,GUNTUR vs. THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-1(1),, GUNTUR

In the result, appeal of the assessee is allowed

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

E R PER S. BALAKRISHNAN, Accountant Member : This appeal filed by the assessee against the order of the Ld. Principal Commissioner of Income Tax, Vijayawada [Pr. CIT] passed U/s. 263 of the Income Tax Act, 1961 [the Act], dated 26/03/2021 for the AY 2016-17. 2 2. Briefly stated the facts of the case are that the assessee

SRI NAGESH ANUMALISETTY,,VISAKHAPATNAM vs. THE PR. CIT,, VISAKHAPATNAM

In the result, the appeals filed by the assessees are allowed

Bench: Shri V. Durga Rao & Shri D.S. Sunder Singh

capital gains and other sources. A search u/s 132 of the Act was carried out in the assessee’s case on 11.12.2012 in A.S. Steel Group. Consequently, the assessment u/s 143(3) r.w.s. 153A of the Act was completed by the DCIT Central Circle-2, Visakhapatnam on 31.3.2015 accepting the income returned. On verification of the assessment records, the Principal