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42 results for “capital gains”+ Survey u/s 133Aclear

Sorted by relevance

Mumbai423Delhi287Jaipur231Bangalore181Hyderabad147Chennai109Kolkata77Surat74Pune56Ahmedabad56Chandigarh54Indore50Rajkot50Visakhapatnam42Guwahati26Amritsar23Cuttack23Nagpur21Cochin15Lucknow12Patna5Karnataka4Raipur4Allahabad3Jodhpur3Dehradun3Panaji2Ranchi2Agra1Telangana1Jabalpur1

Key Topics

Section 271(1)(c)75Addition to Income37Section 14836Section 143(3)35Penalty28Section 27422Capital Gains22Survey u/s 133A20Section 133A19

SYED MOHAMMED SHARIFF,,VISAKHAPATNAM vs. THE DCIT, CENTRAL CIRCLE-1,, VISAKHAPATNAM

In the result, appeals of the assessees are allowed

ITA 577/VIZ/2013[2007-08]Status: DisposedITAT Visakhapatnam25 Sept 2019AY 2007-08

Bench: Shri V. Durga Rao& Shri D.S. Sunder Singhआयकर अपील सं./I.T.A.No.577/Viz/2013 (ननधधारण वर्ा/A.Y : 2007-08) Smt. Sofia Sadique Vs. Dy.Commissioner Of Legal Heir Of Late Syed Income Tax Mohammed Shariff Central Circle-1 C/O I.Kamasastry Visakhapatnam Sri Sai Lalitha Ramam 9-16-29/1, Cbm Compound’ Near Rama Talkies Visakhapatnam आयकर अपील सं./I.T.A.No.578/Viz/2013 (ननधधारण वर्ा/A.Y : 2007-08) Sri Syed Yakub Shariff Vs. Dy.Commissioner Of C/O I.Kamasastry Income Tax Sri Sai Lalitha Ramam Central Circle-1 9-16-29/1, Cbm Compound Visakhapatnam Near Rama Talkies Visakhapatnam आयकर अपील सं./I.T.A.No.579/Viz/2013 (ननधधारण वर्ा/A.Y : 2007-08) Sri Syed Ibrahim Shariff Vs. Dy.Commissioner Of C/O I.Kamasastry Income Tax Sri Sai Lalitha Ramam Central Circle-1 9-16-29/1, Cbm Compound’ Visakhapatnam Near Rama Talkies Visakhapatnam

Section 131Section 133ASection 143(3)Section 148Section 153A

133A. The AO called for explanation from the assessee as to why the difference amount should not 6 I.T.A. No.577-579 /Viz/2013 and 581/Viz/2013 ,A.Y. 2007-08 Syed. Mohammed Shariff, Syed Yokub Shariff, Syed Ibrahim Shariff and Syed Rehman Shariff, Visakhapatnam be brought to tax as capital gains and in response to which the assessee filed a letter before

Showing 1–20 of 42 · Page 1 of 3

Long Term Capital Gains17
Section 54F12
Section 14711

SYED YAKUB SHARIFF,,VISAKHAPATNAM vs. THE DCIT, CENTRAL CIRCLE-1,, VISAKHAPATNAM

In the result, appeals of the assessees are allowed

ITA 578/VIZ/2013[2007-08]Status: DisposedITAT Visakhapatnam25 Sept 2019AY 2007-08

Bench: Shri V. Durga Rao& Shri D.S. Sunder Singhआयकर अपील सं./I.T.A.No.577/Viz/2013 (ननधधारण वर्ा/A.Y : 2007-08) Smt. Sofia Sadique Vs. Dy.Commissioner Of Legal Heir Of Late Syed Income Tax Mohammed Shariff Central Circle-1 C/O I.Kamasastry Visakhapatnam Sri Sai Lalitha Ramam 9-16-29/1, Cbm Compound’ Near Rama Talkies Visakhapatnam आयकर अपील सं./I.T.A.No.578/Viz/2013 (ननधधारण वर्ा/A.Y : 2007-08) Sri Syed Yakub Shariff Vs. Dy.Commissioner Of C/O I.Kamasastry Income Tax Sri Sai Lalitha Ramam Central Circle-1 9-16-29/1, Cbm Compound Visakhapatnam Near Rama Talkies Visakhapatnam आयकर अपील सं./I.T.A.No.579/Viz/2013 (ननधधारण वर्ा/A.Y : 2007-08) Sri Syed Ibrahim Shariff Vs. Dy.Commissioner Of C/O I.Kamasastry Income Tax Sri Sai Lalitha Ramam Central Circle-1 9-16-29/1, Cbm Compound’ Visakhapatnam Near Rama Talkies Visakhapatnam

Section 131Section 133ASection 143(3)Section 148Section 153A

133A. The AO called for explanation from the assessee as to why the difference amount should not 6 I.T.A. No.577-579 /Viz/2013 and 581/Viz/2013 ,A.Y. 2007-08 Syed. Mohammed Shariff, Syed Yokub Shariff, Syed Ibrahim Shariff and Syed Rehman Shariff, Visakhapatnam be brought to tax as capital gains and in response to which the assessee filed a letter before

SYED RAHMAN SHARIFF,,VISAKHAPATNAM vs. THE DCIT, CENTRAL CIRCLE-1,, VISAKHAPATNAM

In the result, appeals of the assessees are allowed

ITA 581/VIZ/2013[2007-08]Status: DisposedITAT Visakhapatnam25 Sept 2019AY 2007-08

Bench: Shri V. Durga Rao& Shri D.S. Sunder Singhआयकर अपील सं./I.T.A.No.577/Viz/2013 (ननधधारण वर्ा/A.Y : 2007-08) Smt. Sofia Sadique Vs. Dy.Commissioner Of Legal Heir Of Late Syed Income Tax Mohammed Shariff Central Circle-1 C/O I.Kamasastry Visakhapatnam Sri Sai Lalitha Ramam 9-16-29/1, Cbm Compound’ Near Rama Talkies Visakhapatnam आयकर अपील सं./I.T.A.No.578/Viz/2013 (ननधधारण वर्ा/A.Y : 2007-08) Sri Syed Yakub Shariff Vs. Dy.Commissioner Of C/O I.Kamasastry Income Tax Sri Sai Lalitha Ramam Central Circle-1 9-16-29/1, Cbm Compound Visakhapatnam Near Rama Talkies Visakhapatnam आयकर अपील सं./I.T.A.No.579/Viz/2013 (ननधधारण वर्ा/A.Y : 2007-08) Sri Syed Ibrahim Shariff Vs. Dy.Commissioner Of C/O I.Kamasastry Income Tax Sri Sai Lalitha Ramam Central Circle-1 9-16-29/1, Cbm Compound’ Visakhapatnam Near Rama Talkies Visakhapatnam

Section 131Section 133ASection 143(3)Section 148Section 153A

133A. The AO called for explanation from the assessee as to why the difference amount should not 6 I.T.A. No.577-579 /Viz/2013 and 581/Viz/2013 ,A.Y. 2007-08 Syed. Mohammed Shariff, Syed Yokub Shariff, Syed Ibrahim Shariff and Syed Rehman Shariff, Visakhapatnam be brought to tax as capital gains and in response to which the assessee filed a letter before

SYED IBRAHIM SHARIFF,,VISAKHAPATNAM vs. THE DCIT, CENTRAL CIRCLE-1,, VISAKHAPATNAM

In the result, appeals of the assessees are allowed

ITA 579/VIZ/2013[2007-08]Status: DisposedITAT Visakhapatnam25 Sept 2019AY 2007-08

Bench: Shri V. Durga Rao& Shri D.S. Sunder Singhआयकर अपील सं./I.T.A.No.577/Viz/2013 (ननधधारण वर्ा/A.Y : 2007-08) Smt. Sofia Sadique Vs. Dy.Commissioner Of Legal Heir Of Late Syed Income Tax Mohammed Shariff Central Circle-1 C/O I.Kamasastry Visakhapatnam Sri Sai Lalitha Ramam 9-16-29/1, Cbm Compound’ Near Rama Talkies Visakhapatnam आयकर अपील सं./I.T.A.No.578/Viz/2013 (ननधधारण वर्ा/A.Y : 2007-08) Sri Syed Yakub Shariff Vs. Dy.Commissioner Of C/O I.Kamasastry Income Tax Sri Sai Lalitha Ramam Central Circle-1 9-16-29/1, Cbm Compound Visakhapatnam Near Rama Talkies Visakhapatnam आयकर अपील सं./I.T.A.No.579/Viz/2013 (ननधधारण वर्ा/A.Y : 2007-08) Sri Syed Ibrahim Shariff Vs. Dy.Commissioner Of C/O I.Kamasastry Income Tax Sri Sai Lalitha Ramam Central Circle-1 9-16-29/1, Cbm Compound’ Visakhapatnam Near Rama Talkies Visakhapatnam

Section 131Section 133ASection 143(3)Section 148Section 153A

133A. The AO called for explanation from the assessee as to why the difference amount should not 6 I.T.A. No.577-579 /Viz/2013 and 581/Viz/2013 ,A.Y. 2007-08 Syed. Mohammed Shariff, Syed Yokub Shariff, Syed Ibrahim Shariff and Syed Rehman Shariff, Visakhapatnam be brought to tax as capital gains and in response to which the assessee filed a letter before

GINJALA ATCHIRAJU, L/R. OF GINJALA SIMHADRI RAJU, ,KAKINADA vs. INCOME-TAX OFFICER, WARD -1, , KAKINADA

In the result, appeal of the assessee is partly allowed

ITA 159/VIZ/2022[2015-16]Status: DisposedITAT Visakhapatnam15 Jun 2023AY 2015-16

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

For Appellant: Sri G.V.N. Hari, ARFor Respondent: Sri Sankar Pandi, Sr. AR
Section 133ASection 143(2)Section 148Section 271(1)(c)

U/s. 133A of the Act was carried out in the case of the assessee on 20/07/2017. During the course of the survey operations, it was noticed that Sri Ginjala Simhadri Raju along with his daughter sold land and buildings on 13/1/2015. However, the assessee filed return of income for the AY 2015-16 by admitting business income

THE ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2, GUNTUR vs. SILEMANKHAN & MAHABOOBKHAN, GUNTUR

In the result, appeal of the revenue as well as the cross objections of the assessee are dismissed

ITA 571/VIZ/2019[2016-2017]Status: DisposedITAT Visakhapatnam23 Nov 2020AY 2016-2017

Bench: Shri V. Durga Rao& Shri D.S. Sunder Singhआयकर अपील सं./I.T.A.No.571/Viz/2019 (निर्धारण वर्ा/Assessment Year:2016-2017) Asst.Commissioner Of Vs. M/S Silemankhan & Mahaboobkhan Income Tax D.No.15-11-16 Central Circle-2 Mangalagiri Road Guntur Guntur [Pan : Aaifs2791N] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) Cross Objection No.149/Viz/2019 (Arising Out Of I.T.A. No.571/Viz/2019) (निर्धारणवर्ा/Assessment Year:2016-2017) M/S Silemankhan & Vs. Deputy.Commissioner Of Mahaboobkhan Income Tax D.No.15-11-16 Central Circle-2 Mangalagiri Road Guntur Guntur [Pan : Aaifs2791N] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent)

For Appellant: Shri M.V.Prasad, CA, ARFor Respondent: Shri D.K.Sonowal, CIT, DR
Section 132Section 132(4)Section 143(3)Section 153CSection 271A

capital gains of Rs.15,27,00,000/- declared by the assessee u/s 132(4). The AO completed the assessment u/s 143(3) r.w.s. 153C of the Act accepting the income returned and initiated the penalty proceedings u/s 271AAB of the Act and accordingly issued show cause notice calling for explanation of the assessee as to why the penalty should

GADIRAJU JHANSIRANI,CHINNAMIRAM vs. INCOME TAX OFFICER, WARD-2, BHIMAVARAM

In the result, appeal filed by the assessee is allowed for statistical purposes as indicated hereinabove

ITA 253/VIZ/2024[2014-15]Status: DisposedITAT Visakhapatnam25 Jul 2024AY 2014-15

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

For Appellant: Smt. A. Aruna, ARFor Respondent: Dr. Aparna Villuri, Sr. AR
Section 133ASection 142(1)Section 143(2)Section 143(3)Section 148Section 54Section 54F

U/s. 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

JOINT COMMISSIONER OF INCOME TAX, (OSD), CENTRAL CIRCLE-2,, VISAKHAPATNAM vs. SURYA MANGAPATHI RAJU PENMETSA,, VISAKHAPATNAM

In the result, appeal filed by the Revenue as well as cross objection filed by the assessee is dismissed

ITA 275/VIZ/2018[2013-14]Status: DisposedITAT Visakhapatnam05 Oct 2018AY 2013-14

Bench: Shri V. Durga Rao, Hon’Ble & Shri D.S. Sunder Singh, Hon’Blejcit, Central Circle-2, Vs. Surya Mangapathi Raju Visakhapatnam. Penmetsa, D.No. 11-9-6/2, Flat No. 90, Dasapalla Hills, Visakhapatnam. Pan No. Ahapp 1548 F (Appellant) (Respondent)

For Appellant: Shri G.V.N. Hari – AdvocateFor Respondent: Shri P.S. Murthy – Sr.DR
Section 144Section 147Section 271(1)(c)Section 274

survey u/s 133A and completed the assessment u/s 143(3) on total income of Rs.15,43,041/- and initiated penalty proceedings u/s 271(1)(c). The fact is that long term capital gains

DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE 3(1), VISAKHAPATNAM vs. VIZAG RE-BARS PRIVATE LIMITED, VISAKHAPATNAM

In the result, the cross objection filed by the assessee is allowed

ITA 428/VIZ/2024[2017-18]Status: DisposedITAT Visakhapatnam08 Oct 2025AY 2017-18

Bench: Shri Ravish Sood, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपीलसं./I.T.A.No.428/Viz/2024 (निर्धारणवर्ा/ Assessment Year: 2017-18) Dy. Cit – Circle – 3(1) Vs. M/S. Vizag Re-Bars Private Limited 35, 50-92-35, Sankara Matam Road Plot No. 1 Ida, Edulapaka Bonangi, Opposite Reliance Fresh Parawada Mandal – 531021 Beside Reliance Fresh, Near By Main Road Andhra Pradesh Madhuranagar, Dwaraka Nagar Visakhapatnam – 530016 [Pan:Aabcv2581M] Andhra Pradesh (अपीलधर्थी/Appellant) (प्रत्यर्थी/Respondent)

Section 10(38)Section 115JSection 143(3)Section 147Section 148Section 148A

Capital Gains on sale of shares. 3. The learned Commissioner of Income-Tax (Appeals) ought to have quashed the notice u/s 148 even on the ground that: a) The notice issued was not based on the facts stated in the return of income. b) The notice issued u/s 148A(b) is void ab initio as the grounds mentioned therein were

THE INCOME TAX OFFICER, WARD-3(2), VISAKHAPATNAM vs. SRI MUTCHUAKARLA APPA RAO, VISAKHAPATNAM

In the result, appeal of the Revenue is partly allowed

ITA 668/VIZ/2019[2011-2012]Status: DisposedITAT Visakhapatnam17 Mar 2023AY 2011-2012

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपील सं./ I.T.A. No.668/Viz/2019 ("नधा"रण वष" / Assessment Year : 2011-12) Income Tax Officer, Vs. Sri Mutchuakarla Appa Rao, Ward-3(2), Visakhapatnam. Visakhapatnam. Pan: Ahvpm 9813 F (अपीलाथ"/ Appellant) (""यथ"/ Respondent) C.O. No.22/Viz/2021 (In आयकर अपील सं./ I.T.A. No.668/Viz/2019) ("नधा"रण वष" / Assessment Year : 2011-12) Sri Mutchuakarla Appa Rao, Vs. Income Tax Officer, Visakhapatnam. Ward-3(2), Pan: Ahvpm 9813 F Visakhapatnam. (अपीलाथ"/ Appellant) (""यथ"/ Respondent) अपीलाथ" क" ओर से/ Assessee By : Sri C. Subrahmanyam, Ca ""याथ" क" ओर से / Revenue By : Sri On Hari Prasad Rao, Sr. Ar सुनवाई क" तार"ख / Date Of Hearing : 20/02/2023 घोषणा क" तार"ख/Date Of : 17/03/2023 Pronouncement O R D E R

For Appellant: Sri C. Subrahmanyam, CAFor Respondent: Sri ON Hari Prasad Rao
Section 131Section 133ASection 142(1)Section 143(2)Section 143(3)Section 250A

survey U/s. 133A of the Act was conducted in the assessee’s case and in the case of M/s. A.R. Builders on the same date. In the statement recorded on 28/8/2010, the assessee stated that he has not filed his return of income and also stated that the money found in his possession belongs to him but could not give

ACIT, CIRCLE-2(1), GUNTUR vs. MITTAPALLI RAJENDRA BABU,, GUNTUR

In the result, appeal filed by the revenue is dismissed

ITA 22/VIZ/2018[2014-15]Status: DisposedITAT Visakhapatnam18 Jul 2018AY 2014-15

Bench: Shri V. Durga Rao & Shri D.S. Sunder Singhआयकर अपील सं./I.T.A.No.22/Viz/2018 (धििाारण िर्ा/Assessment Year:2014-15)

For Appellant: Shri DJP Anand, DRFor Respondent: Shri I Kama Sastry, AR
Section 133ASection 143(3)Section 271(1)(c)Section 274

capital gains and other sources. In this case, survey proceedings u/s 133A was carried out by the Dy.Director of Income

KONCHADA RAMESH BABU,SRIKAKULAM vs. THE INCOME TAX OFFICER, WARD-1,, SRIKAKULAM

In the result, appeals filed by the assessee are allowed and that of stay applications are dismissed

ITA 123/VIZ/2019[2013-14]Status: DisposedITAT Visakhapatnam03 May 2019AY 2013-14

Bench: Shri V. Durga Rao, Hon’Ble & Shri D.S. Sunder Singh, Hon’Bles.A. No. 09 & 10/Viz/2019 & Ita Nos. 123 & 124/Viz/2019 (Asst. Year : 2013-14 & 2014-15) Konchada Ramesh Babu, Vs. Ito, Ward-1, D.No. 10-1-15, Prop. Srikakulam. Koteswara Steel Centre, 7 Road Junction, Gudi Veedhi, Srikakulam. Pan No. Aeppk 6505 F (Appellant) (Respondent)

For Appellant: Shri G.V.N. Hari – AdvocateFor Respondent: Smt. Suman Malik – Sr.DR
Section 133ASection 143(3)Section 271(1)(c)Section 274

survey u/s 133A and completed the assessment u/s 143(3) on total income of Rs.15,43,041/- and initiated penalty proceedings u/s 271(1)(c). The fact is that long term capital gains

KONCHADA RAMESH BABU,SRIKAKULAM vs. THE INCOME TAX OFFICER, WARD-1,, SRIKAKULAM

In the result, appeals filed by the assessee are allowed and that of stay applications are dismissed

ITA 124/VIZ/2019[2014-15]Status: DisposedITAT Visakhapatnam03 May 2019AY 2014-15

Bench: Shri V. Durga Rao, Hon’Ble & Shri D.S. Sunder Singh, Hon’Bles.A. No. 09 & 10/Viz/2019 & Ita Nos. 123 & 124/Viz/2019 (Asst. Year : 2013-14 & 2014-15) Konchada Ramesh Babu, Vs. Ito, Ward-1, D.No. 10-1-15, Prop. Srikakulam. Koteswara Steel Centre, 7 Road Junction, Gudi Veedhi, Srikakulam. Pan No. Aeppk 6505 F (Appellant) (Respondent)

For Appellant: Shri G.V.N. Hari – AdvocateFor Respondent: Smt. Suman Malik – Sr.DR
Section 133ASection 143(3)Section 271(1)(c)Section 274

survey u/s 133A and completed the assessment u/s 143(3) on total income of Rs.15,43,041/- and initiated penalty proceedings u/s 271(1)(c). The fact is that long term capital gains

CHINTAPALLI SUBHAKARA RAO(HUF) ,VIJAYAWADA vs. ACIT, CIRCLE-(2)1, VIJAYAWADA

In the result, appeal of the assessee is allowed

ITA 554/VIZ/2017[2008-09]Status: DisposedITAT Visakhapatnam28 Nov 2018AY 2008-09

Bench: Shri V. Durga Rao& Shri D.S. Sunder Singhआयकर अपील सं./I.T.A.No.554/Viz/2017 (धििाारण िर्ा/ Assessment Year :2008-09) Dr.Chintapalli Subhakara Rao (Huf) Vs. Asst. Commissioner Of Represented By Smt. C.Leela (Kartha) Income Tax D.No.29-10-1, Narasimhanaidu Street Circle-2(1) Suryaraopet Vijayawada Vijayawada [Pan : Aadhc1772N] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) अपीलार्थी की ओर से/ Appellant By : Shri G.V.N.Hari, Ar प्रत्यर्थी की ओर से / Respondent By : Smt. Suman Malik, Dr

For Appellant: Shri G.V.N.Hari, ARFor Respondent: Smt. Suman Malik, DR
Section 143(3)Section 54F

capital gain derived from the sale of the impugned property is assessable in the hands of the appellant HUF only. 5.3. Regarding the claim of deduction u/s 54F of the Act, the appellant contended that, by virtue of payment of Rs.50 lakhs advance to M/s SHL Ventures for purchase of a residential flat at Hyderabad, it is entitled for deduction

ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-1(1),, VISAKHAPATNAM vs. CHILUKURI HOUSING PROJECTS PRIVATE LIMITED,, VISAKHAPATNAM

In the result, appeal filed by the Revenue as well as cross objection filed by the assessee is dismissed

ITA 243/VIZ/2018[2011-2012]Status: DisposedITAT Visakhapatnam25 Jan 2019AY 2011-2012

Bench: Shri V. Durga Rao, Hon’Ble & Shri D.S. Sunder Singh, Hon’Bleacit, Circle-1(1), Vs. M/S. Chilukuri Housing Projects Visakhapatnam. Pvt. Ltd., 9-21-17/2, Ground Floor, Street No. 21, Cbm Compound, Visakhapatnam. Pan No. Aadcc 1027 D (Appellant) (Respondent)

For Appellant: Shri G.V.N. Hari – AdvocateFor Respondent: Shri V. Appala Raju – Sr.DR
Section 133ASection 143(3)Section 271Section 271(1)(c)

survey u/s 133A and completed the assessment u/s 143(3) on total income of Rs.15,43,041/- and initiated penalty proceedings u/s 271(1)(c). The fact is that long term capital gains

TAMMANA SURYA NARAYANA,MACHILIPATNAM vs. THE INCOME TAX OFFICER, WARD-1, MACHILIPATNAM

In the result, appeal filed by the assessee is allowed

ITA 567/VIZ/2019[2009-2010]Status: DisposedITAT Visakhapatnam28 Feb 2020AY 2009-2010

Bench: Shri V. Durga Rao, Hon’Ble & Shri D.S. Sunder Singh, Hon’Bletammana Surya Narayana, Vs. Ito, Ward-1, Prop. : Sri Swamy Ayyappa Machilipatnam. Traders, 27/299-3, Pathramannapet, Ed Plots, Machilipatnam. Pan No. Adhpt 8046 M (Appellant) (Respondent)

For Appellant: Shri D.L.Narasimha Rao, AdvFor Respondent: Shri V. Rama Mohan, Sr.DR
Section 143(3)Section 271(1)(c)Section 274

survey u/s 133A and completed the assessment u/s 143(3) on total income of Rs.15,43,041/- and initiated penalty proceedings u/s 271(1)(c). The fact is that long term capital gains

T.SATYANARAYANA,,VISAKHAPATNAM vs. THE ACIT,, VISAKHAPATNAM

In the result, appeal filed by the assessee is allowed

ITA 319/VIZ/2017[2004-2005]Status: DisposedITAT Visakhapatnam17 Feb 2020AY 2004-2005

Bench: Shri V. Durga Rao, Hon’Ble & Shri D.S. Sunder Singh, Hon’Bletalluri Satyanarayana, Vs. Acit, Circle-1(1), Prop. : Sairam Parlour, Visakhapatnam. D.No. 47-11-9, Diamond Park, Visakhapatnam. Pan No. Aaqpt 9170 N (Appellant) (Respondent)

For Appellant: Shri G.V.N. Hari, AdvocateFor Respondent: Smt. U.Mini Chandran,Sr.DR
Section 143(3)Section 271(1)(c)Section 274

survey u/s 133A and completed the assessment u/s 143(3) on total income of Rs.15,43,041/- and initiated penalty proceedings u/s 271(1)(c). The fact is that long term capital gains

THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-2(1),, RAJAHMUNDRY vs. THE ARYAPURAM COOPERATIVE URBAN BANK LIMITED, RAJAHMUNDRY

In the result, appeal filed by the Revenue and the C

ITA 239/VIZ/2019[2011-12]Status: DisposedITAT Visakhapatnam27 Sept 2019AY 2011-12

Bench: Shri V. Durga Rao, Hon’Ble & Shri D.S. Sunder Singh, Hon’Bleacit, Circle-2(1), Vs. M/S. The Aryapuram Rajamahendravaram. Co-Operative Urban Bank Ltd., D.No. 20-23-8, Aryapuram, Rajahmundry. Pan No. Aaatt 8099 C (Appellant) (Respondent)

For Appellant: Shri G.V.N. Hari – AdvocateFor Respondent: Smt. Suman Malik – Sr.DR
Section 143(3)Section 271(1)(c)

survey u/s 133A and completed the assessment u/s 143(3) on total income of Rs.15,43,041/- and initiated penalty proceedings u/s 271(1)(c). The fact is that long term capital gains

GRANDHI ARAVINDAM,,RAJAHMUNDRY vs. THE ASSISTANT COMMISSIONER OF INCOME TAX., CIRCLE-1,, RAJAHMUNDRY

In the result, all the appeals filed by the assessee are allowed

ITA 345/VIZ/2019[2006-07]Status: DisposedITAT Visakhapatnam25 Sept 2019AY 2006-07

Bench: Shri V. Durga Rao, Hon’Ble & Shri D.S. Sunder Singh, Hon’Ble

For Appellant: Shri G.V.N. Hari – AdvocateFor Respondent: Smt. Suman Malik – Sr.DR
Section 143(3)Section 271(1)(c)Section 274

survey u/s 133A and completed the assessment u/s 143(3) on total income of Rs.15,43,041/- and initiated penalty proceedings u/s 271(1)(c). The fact is that long term capital gains

GRANDHI ARAVINDAM,,RAJAHMUNDRY vs. THE ASSISTANT COMMISSIONER OF INCOME TAX., CIRCLE-1,, RAJAHMUNDRY

In the result, all the appeals filed by the assessee are allowed

ITA 344/VIZ/2019[2005-06]Status: DisposedITAT Visakhapatnam25 Sept 2019AY 2005-06

Bench: Shri V. Durga Rao, Hon’Ble & Shri D.S. Sunder Singh, Hon’Ble

For Appellant: Shri G.V.N. Hari – AdvocateFor Respondent: Smt. Suman Malik – Sr.DR
Section 143(3)Section 271(1)(c)Section 274

survey u/s 133A and completed the assessment u/s 143(3) on total income of Rs.15,43,041/- and initiated penalty proceedings u/s 271(1)(c). The fact is that long term capital gains