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49 results for “capital gains”+ Section 2(22)(e)clear

Sorted by relevance

Mumbai1,696Delhi1,045Chennai491Bangalore348Ahmedabad327Jaipur257Hyderabad199Kolkata194Indore166Chandigarh129Cochin103Pune101Nagpur87Raipur83Surat75Rajkot61Lucknow53Visakhapatnam49Guwahati37Amritsar35Panaji32Cuttack24Jodhpur14Dehradun14Agra12Jabalpur11Allahabad11Ranchi10Patna9Varanasi5

Key Topics

Section 143(3)57Section 14838Addition to Income24Section 143(2)20Section 4016Capital Gains16Section 14715Section 143(1)14Section 263

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

ITA 482/VIZ/2024[2020-21]Status: DisposedITAT Visakhapatnam10 Oct 2025AY 2020-21

Bench: Us:

Section 143(3)Section 144BSection 48

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

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

ITA 489/VIZ/2025[2020-21]Status: DisposedITAT Visakhapatnam

Showing 1–20 of 49 · Page 1 of 3

12
Deduction11
Section 142(1)10
Long Term Capital Gains9
05 Dec 2025
AY 2020-21

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

For Appellant: Mrs. K. Hemalatha, CAFor Respondent: Dr. Aparna Villuri, Sr. AR
Section 133(6)Section 147Section 148Section 151ASection 2(14)(iii)Section 234ASection 234BSection 250

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

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

ITA 96/VIZ/2022[2017-2018]Status: DisposedITAT Visakhapatnam31 Jan 2023AY 2017-2018

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]

For Appellant: Shri G.V.N.Hari, ARFor Respondent: Shri M.N.Murthy Naik, CIT(DR)
Section 142(1)Section 143(3)Section 263Section 45(2)Section 48Section 54F

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

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

In the result, appeal of the Revenue is dismissed

ITA 243/VIZ/2022[2018-19]Status: DisposedITAT Visakhapatnam22 Nov 2023AY 2018-19

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

For Appellant: Shri G.V.N.Hari, ARFor Respondent: Shri Madhukar Aves, DR
Section 143(1)Section 143(2)Section 143(3)Section 56Section 80PSection 80P(2)

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

ITA 82/VIZ/2021[2016-17]Status: DisposedITAT Visakhapatnam17 Oct 2023AY 2016-17

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

For Appellant: Sri GVN Hari, ARFor Respondent: Dr. Satya Sai Rath, CIT-DR
Section 142(1)Section 143(2)Section 143(3)Section 263Section 269SSection 271(1)(c)Section 271D

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

VISAKHAPATNAM PORT AUTHORITY, ,VISAKHAPATNAM vs. THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-1(1),, VISAKHAPATNAM

In the result, CO raised by the assessee is disposed off as discussed herein above

ITA 235/VIZ/2020[2015-16]Status: DisposedITAT Visakhapatnam27 Sept 2023AY 2015-16

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकरअपीलसं./ I.T.A. No.25/Viz/2014 ("नधा"रणवष"/ Assessment Year :2010-11) Visakhapatnam Port Authority, Vs. Addl. Cit, (Formerly Known As M/S. Range-1, Visakhapatnam Port Trust) Visakhapatnam. Visakhapatnam. Pan: Aaalv0035C (अपीलाथ"/ Appellant) (""यथ"/ Respondent)

E R PER BENCH : ITA No. 25/Viz/2014 & ITA No. 26/Viz/2014 (Assessee’s Appeals) The captioned appeals are filed by the assessee against the order of the Ld. Commissioner of Income Tax-1, Visakhapatnam [Ld. CIT-1] passed U/s. 263 of the Income Tax Act, 1961 [the Act] vide F.No. CIT-1/VSP/263/2013-14, dated 21/11/2013 and F.No. CIT-1/VSP/263/2013-14, dated

THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-1(1),, VISAKHAPATNAM vs. VISAKHAPATNAM PORT AUTHORITY, , VISAKHAPTNAM

In the result, CO raised by the assessee is disposed off as discussed herein above

ITA 67/VIZ/2021[2016-17]Status: DisposedITAT Visakhapatnam27 Sept 2023AY 2016-17

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकरअपीलसं./ I.T.A. No.25/Viz/2014 ("नधा"रणवष"/ Assessment Year :2010-11) Visakhapatnam Port Authority, Vs. Addl. Cit, (Formerly Known As M/S. Range-1, Visakhapatnam Port Trust) Visakhapatnam. Visakhapatnam. Pan: Aaalv0035C (अपीलाथ"/ Appellant) (""यथ"/ Respondent)

E R PER BENCH : ITA No. 25/Viz/2014 & ITA No. 26/Viz/2014 (Assessee’s Appeals) The captioned appeals are filed by the assessee against the order of the Ld. Commissioner of Income Tax-1, Visakhapatnam [Ld. CIT-1] passed U/s. 263 of the Income Tax Act, 1961 [the Act] vide F.No. CIT-1/VSP/263/2013-14, dated 21/11/2013 and F.No. CIT-1/VSP/263/2013-14, dated

VISAKHAPATNAM PORT AUTHORITY,,VISAKHAPATNAM vs. THE ACIT,, VISAKHAPATNAM

In the result, CO raised by the assessee is disposed off as discussed herein above

ITA 12/VIZ/2015[2011-12]Status: DisposedITAT Visakhapatnam27 Sept 2023AY 2011-12

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकरअपीलसं./ I.T.A. No.25/Viz/2014 ("नधा"रणवष"/ Assessment Year :2010-11) Visakhapatnam Port Authority, Vs. Addl. Cit, (Formerly Known As M/S. Range-1, Visakhapatnam Port Trust) Visakhapatnam. Visakhapatnam. Pan: Aaalv0035C (अपीलाथ"/ Appellant) (""यथ"/ Respondent)

E R PER BENCH : ITA No. 25/Viz/2014 & ITA No. 26/Viz/2014 (Assessee’s Appeals) The captioned appeals are filed by the assessee against the order of the Ld. Commissioner of Income Tax-1, Visakhapatnam [Ld. CIT-1] passed U/s. 263 of the Income Tax Act, 1961 [the Act] vide F.No. CIT-1/VSP/263/2013-14, dated 21/11/2013 and F.No. CIT-1/VSP/263/2013-14, dated

THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-1(1),, VISAKHAPATNAM vs. VISAKHAPATNAM PORT AUTHORITY,, VISAKHAPATNAM

In the result, CO raised by the assessee is disposed off as discussed herein above

ITA 49/VIZ/2021[2015-16]Status: DisposedITAT Visakhapatnam27 Sept 2023AY 2015-16

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकरअपीलसं./ I.T.A. No.25/Viz/2014 ("नधा"रणवष"/ Assessment Year :2010-11) Visakhapatnam Port Authority, Vs. Addl. Cit, (Formerly Known As M/S. Range-1, Visakhapatnam Port Trust) Visakhapatnam. Visakhapatnam. Pan: Aaalv0035C (अपीलाथ"/ Appellant) (""यथ"/ Respondent)

E R PER BENCH : ITA No. 25/Viz/2014 & ITA No. 26/Viz/2014 (Assessee’s Appeals) The captioned appeals are filed by the assessee against the order of the Ld. Commissioner of Income Tax-1, Visakhapatnam [Ld. CIT-1] passed U/s. 263 of the Income Tax Act, 1961 [the Act] vide F.No. CIT-1/VSP/263/2013-14, dated 21/11/2013 and F.No. CIT-1/VSP/263/2013-14, dated

VISAKHAPATNAM PORT AUTHORITY,,VISAKHAPATNAM vs. THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-1(1),, VISAKHAPATNAM

In the result, CO raised by the assessee is disposed off as discussed herein above

ITA 236/VIZ/2020[2016-17]Status: DisposedITAT Visakhapatnam27 Sept 2023AY 2016-17

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकरअपीलसं./ I.T.A. No.25/Viz/2014 ("नधा"रणवष"/ Assessment Year :2010-11) Visakhapatnam Port Authority, Vs. Addl. Cit, (Formerly Known As M/S. Range-1, Visakhapatnam Port Trust) Visakhapatnam. Visakhapatnam. Pan: Aaalv0035C (अपीलाथ"/ Appellant) (""यथ"/ Respondent)

E R PER BENCH : ITA No. 25/Viz/2014 & ITA No. 26/Viz/2014 (Assessee’s Appeals) The captioned appeals are filed by the assessee against the order of the Ld. Commissioner of Income Tax-1, Visakhapatnam [Ld. CIT-1] passed U/s. 263 of the Income Tax Act, 1961 [the Act] vide F.No. CIT-1/VSP/263/2013-14, dated 21/11/2013 and F.No. CIT-1/VSP/263/2013-14, dated

VISAKHAPATNAM PORT AUTHORITY,,VISAKHAPATNAM vs. THE ADDL. CIT.,, VISAKHAPATNAM

In the result, CO raised by the assessee is disposed off as discussed herein above

ITA 25/VIZ/2014[2010-11]Status: DisposedITAT Visakhapatnam27 Sept 2023AY 2010-11

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकरअपीलसं./ I.T.A. No.25/Viz/2014 ("नधा"रणवष"/ Assessment Year :2010-11) Visakhapatnam Port Authority, Vs. Addl. Cit, (Formerly Known As M/S. Range-1, Visakhapatnam Port Trust) Visakhapatnam. Visakhapatnam. Pan: Aaalv0035C (अपीलाथ"/ Appellant) (""यथ"/ Respondent)

E R PER BENCH : ITA No. 25/Viz/2014 & ITA No. 26/Viz/2014 (Assessee’s Appeals) The captioned appeals are filed by the assessee against the order of the Ld. Commissioner of Income Tax-1, Visakhapatnam [Ld. CIT-1] passed U/s. 263 of the Income Tax Act, 1961 [the Act] vide F.No. CIT-1/VSP/263/2013-14, dated 21/11/2013 and F.No. CIT-1/VSP/263/2013-14, dated

VISAKHAPATNAM PORT AUTHORITY,,VISAKHAPATNAM vs. THE ACIT, CIRCLE - 1(1),, VISAKHAPATNAM

In the result, CO raised by the assessee is disposed off as discussed herein above

ITA 26/VIZ/2014[2011-12]Status: DisposedITAT Visakhapatnam27 Sept 2023AY 2011-12

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकरअपीलसं./ I.T.A. No.25/Viz/2014 ("नधा"रणवष"/ Assessment Year :2010-11) Visakhapatnam Port Authority, Vs. Addl. Cit, (Formerly Known As M/S. Range-1, Visakhapatnam Port Trust) Visakhapatnam. Visakhapatnam. Pan: Aaalv0035C (अपीलाथ"/ Appellant) (""यथ"/ Respondent)

E R PER BENCH : ITA No. 25/Viz/2014 & ITA No. 26/Viz/2014 (Assessee’s Appeals) The captioned appeals are filed by the assessee against the order of the Ld. Commissioner of Income Tax-1, Visakhapatnam [Ld. CIT-1] passed U/s. 263 of the Income Tax Act, 1961 [the Act] vide F.No. CIT-1/VSP/263/2013-14, dated 21/11/2013 and F.No. CIT-1/VSP/263/2013-14, dated

VISAKHAPATNAM PORT AUTHORITY,,VISAKHAPATNAM vs. THE ACIT,, VISAKHAPATNAM

In the result, CO raised by the assessee is disposed off as discussed herein above

ITA 396/VIZ/2014[2010-11]Status: DisposedITAT Visakhapatnam27 Sept 2023AY 2010-11

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकरअपीलसं./ I.T.A. No.25/Viz/2014 ("नधा"रणवष"/ Assessment Year :2010-11) Visakhapatnam Port Authority, Vs. Addl. Cit, (Formerly Known As M/S. Range-1, Visakhapatnam Port Trust) Visakhapatnam. Visakhapatnam. Pan: Aaalv0035C (अपीलाथ"/ Appellant) (""यथ"/ Respondent)

E R PER BENCH : ITA No. 25/Viz/2014 & ITA No. 26/Viz/2014 (Assessee’s Appeals) The captioned appeals are filed by the assessee against the order of the Ld. Commissioner of Income Tax-1, Visakhapatnam [Ld. CIT-1] passed U/s. 263 of the Income Tax Act, 1961 [the Act] vide F.No. CIT-1/VSP/263/2013-14, dated 21/11/2013 and F.No. CIT-1/VSP/263/2013-14, dated

THE VISAKHAPATNAM PORT AUTHORITY,,VISAKHAPATNAM vs. THE ASST. CIT,, VISAKHAPATNAM

In the result, CO raised by the assessee is disposed off as discussed herein above

ITA 325/VIZ/2017[2012-2013]Status: DisposedITAT Visakhapatnam27 Sept 2023AY 2012-2013

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकरअपीलसं./ I.T.A. No.25/Viz/2014 ("नधा"रणवष"/ Assessment Year :2010-11) Visakhapatnam Port Authority, Vs. Addl. Cit, (Formerly Known As M/S. Range-1, Visakhapatnam Port Trust) Visakhapatnam. Visakhapatnam. Pan: Aaalv0035C (अपीलाथ"/ Appellant) (""यथ"/ Respondent)

E R PER BENCH : ITA No. 25/Viz/2014 & ITA No. 26/Viz/2014 (Assessee’s Appeals) The captioned appeals are filed by the assessee against the order of the Ld. Commissioner of Income Tax-1, Visakhapatnam [Ld. CIT-1] passed U/s. 263 of the Income Tax Act, 1961 [the Act] vide F.No. CIT-1/VSP/263/2013-14, dated 21/11/2013 and F.No. CIT-1/VSP/263/2013-14, dated

VISAKHAPATNAM PORT AUTHORITY,,VISAKHAPATNAM vs. THE ACIT,, VISAKHAPATNAM

In the result, CO raised by the assessee is disposed off as discussed herein above

ITA 397/VIZ/2014[2011-12]Status: DisposedITAT Visakhapatnam27 Sept 2023AY 2011-12

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकरअपीलसं./ I.T.A. No.25/Viz/2014 ("नधा"रणवष"/ Assessment Year :2010-11) Visakhapatnam Port Authority, Vs. Addl. Cit, (Formerly Known As M/S. Range-1, Visakhapatnam Port Trust) Visakhapatnam. Visakhapatnam. Pan: Aaalv0035C (अपीलाथ"/ Appellant) (""यथ"/ Respondent)

E R PER BENCH : ITA No. 25/Viz/2014 & ITA No. 26/Viz/2014 (Assessee’s Appeals) The captioned appeals are filed by the assessee against the order of the Ld. Commissioner of Income Tax-1, Visakhapatnam [Ld. CIT-1] passed U/s. 263 of the Income Tax Act, 1961 [the Act] vide F.No. CIT-1/VSP/263/2013-14, dated 21/11/2013 and F.No. CIT-1/VSP/263/2013-14, dated

THE ACIT, CIRCLE - 1(1),, VISAKHAPATNAM vs. VISAKHAPATNAM PORT AUTHORITY,, VISAKHAPATNAM

In the result, CO raised by the assessee is disposed off as discussed herein above

ITA 399/VIZ/2014[2011-12]Status: DisposedITAT Visakhapatnam27 Sept 2023AY 2011-12

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकरअपीलसं./ I.T.A. No.25/Viz/2014 ("नधा"रणवष"/ Assessment Year :2010-11) Visakhapatnam Port Authority, Vs. Addl. Cit, (Formerly Known As M/S. Range-1, Visakhapatnam Port Trust) Visakhapatnam. Visakhapatnam. Pan: Aaalv0035C (अपीलाथ"/ Appellant) (""यथ"/ Respondent)

E R PER BENCH : ITA No. 25/Viz/2014 & ITA No. 26/Viz/2014 (Assessee’s Appeals) The captioned appeals are filed by the assessee against the order of the Ld. Commissioner of Income Tax-1, Visakhapatnam [Ld. CIT-1] passed U/s. 263 of the Income Tax Act, 1961 [the Act] vide F.No. CIT-1/VSP/263/2013-14, dated 21/11/2013 and F.No. CIT-1/VSP/263/2013-14, dated

TADIKAMALLA POORNA CHANDRA SEKHARA RAO,HYDERABAD vs. INCOME-TAX OFFICER, SRIKAKKULAM

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

ITA 83/VIZ/2025[2020-21]Status: DisposedITAT Visakhapatnam17 Jun 2025AY 2020-21

Bench: Shri V. Durga Rao, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपीलसं./I.T.A. No.83/Viz/2025 (निर्धारण वर्ा/ Assessment Year: 2020-21) Tadikamalla Poorna Chandra Sekhara Rao V. Income Tax Officer 12-6-36/4/9, Flat No. 408 Palakonda Road – 532001 Andhra Pradesh Mjr Solitaire, Moosapet Balanagar, Sanathnagar Ie -530018 Telangana [Pan: Abbpt5790J] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent)

Section 143(1)Section 154

E R PER V. DURGA RAO, JM: 1. The captioned appeal is filed by the assessee against order of the Learned Commissioner of Income Tax (Appeals), National Faceless Appeal centre, Delhi [hereinafter in short “Ld.CIT(A)”] vide DIN & Order No. ITBA/NFAC/S/250/2024-25/1065956077(1) dated 24.06.2024 for the A.Y.2020-21 I.T.A. No.83/VIZ/2025 Tadikamalla Poorna Chandra Sekhara Rao arising out of order passed under

INCOME TAX OFFICER, GUNTUR vs. MADHUSUSHANA VENKATA SUBBA RAO POTTI, GUNTUR

In the result, appeals ITA

ITA 367/VIZ/2024[2016-17]Status: DisposedITAT Visakhapatnam08 Oct 2025AY 2016-17

Bench: Shri Vijay Pal Rao & Shri Manjunatha G

For Respondent: Shri Badicala Yadagiri, CIT-DR
Section 132Section 132(4)Section 147Section 148

E. Suresh K. Jajoo vs., ACIT, Circle-4(2), Mumbai [2010] 39 SOT 514 (Mum.) 15. Sri Badicala Yadagiri, learned CIT-DR, on the other hand, submitted that, there is no merit in the legal ground taken by the assessee challenging the validity of 20 ITA.Nos.359, 367, 368 & 460/Hyd./2024 reopening of the assessment because, the Assessing Officer

ASSISTANT COMMISSIONER OF INCOME TAX , GUNTUR vs. MS.VIJAYASAI LAKSHMI SRINIVASA COTTON MILLS, GUNTUR

In the result, appeals ITA

ITA 359/VIZ/2024[2016-17]Status: DisposedITAT Visakhapatnam08 Oct 2025AY 2016-17

Bench: Shri Vijay Pal Rao & Shri Manjunatha G

For Respondent: Shri Badicala Yadagiri, CIT-DR
Section 132Section 132(4)Section 147Section 148

E. Suresh K. Jajoo vs., ACIT, Circle-4(2), Mumbai [2010] 39 SOT 514 (Mum.) 15. Sri Badicala Yadagiri, learned CIT-DR, on the other hand, submitted that, there is no merit in the legal ground taken by the assessee challenging the validity of 20 ITA.Nos.359, 367, 368 & 460/Hyd./2024 reopening of the assessment because, the Assessing Officer

INCOME TAX OFFICER, WARD- 1(1),, GUNTUR vs. POTTI KUMARA NAGA VENKATA SAI CHAKRAVARTHY, GUNTUR

In the result, appeals ITA

ITA 368/VIZ/2024[2016-17]Status: DisposedITAT Visakhapatnam08 Oct 2025AY 2016-17

Bench: Shri Vijay Pal Rao & Shri Manjunatha G

For Respondent: Shri Badicala Yadagiri, CIT-DR
Section 132Section 132(4)Section 147Section 148

E. Suresh K. Jajoo vs., ACIT, Circle-4(2), Mumbai [2010] 39 SOT 514 (Mum.) 15. Sri Badicala Yadagiri, learned CIT-DR, on the other hand, submitted that, there is no merit in the legal ground taken by the assessee challenging the validity of 20 ITA.Nos.359, 367, 368 & 460/Hyd./2024 reopening of the assessment because, the Assessing Officer