DEPUTY COMMISSIONER OF INCOME TAX (EXEMPTIONS), VIJAYAWADA vs. KANDULA LAKSHUMMA MEMORIAL EDUCATIONAL SOCIETY, KADAPA

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

Bench: Shri V. Durga Rao& Shri D.S. Sunder Singhआयकर अपील सं./I.T.A.No.179/Viz/2018 (निर्धारण वर्ा/Assessment Year:2013-14) Deputy Commissioner Of Vs. M/S Smt.Kandula Income Tax (Exemptions) Lakshumma Memorial Vijayawada Educational Society D.No.3/429 Raja Reddy Street Kadapa [Pan :Aadas4432Q] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) Cross Objection No.91/Viz/2018 (Arising Out Of I.T.A. No.179/Viz/2018) (निर्धारण वर्ा/Assessment Year:2013-14) Vs. M/S Smt.Kandula Lakshumma Deputy Commissioner Of Memorial Educational Society Income Tax (Exemptions) D.No.3/429 Vijayawada Raja Reddy Street Kadapa [Pan :Aadas4432Q] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) रधजस्व की ओर से /Revenue By : Shri B.Rama Krishna, Dr निर्धाऩरती की ओ रसे / Assessee By : Shri G.V.N.Hari, Ar सुिवधई की तधरीख / Date Of Hearing : 18.08.2020 घोर्णध की तधरीख/Date Of Pronouncement : 21.09.2020

D E R Per Shri D.S.Sunder Singh, Accountant Member : This appeal is filed by the revenue against the order of the Commissioner of Income Tax (Appeals) [CIT(A)], Kurnool in ITA No.048/CIT(A)/KNL/2016-17dated 16.02.2018 and cross objections are filed by the assessee in support of the order of the Ld.CIT(A). 2. In this case, the revenue has filed

BODA RAMASATYANARAYANA,DRAKSHARAMAM vs. INCOME TAX OFFICER, KAKINADA

Bench: Shri Ravish Sood, Hon’Ble

D E R PER RAVISH SOOD, JM: The present appeal filed by the assessee is directed against the order passed by the Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi, dated 30.12.2022, which in turn arises from the order passed by the Assessing Officer (for short, “A.O”) under section 144 of the Income-Tax Act, 1961 (for short

SRI RAJANI GOLD,VIJAYAWADA vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-1(1), VIJAYAWADA

In the result, appeal of the assessee is allowed

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकरअपीलसं./I.T.A.No.162/Viz/2023 (निर्धारण वर्ा/ Assessment Year: 2017-18) Sri Rajani Gold V. Asst. Cit – Circle – 1(1) D.No. 11-49-336B Central Revenue Building Sivalayam Street, I Town Mg Road – 520001 Vijayawada – 520001 Vijayawada, Andhra Pradesh Andhra Pradesh [Pan: Aacfs6675E] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent)

D E R PER SHRI S BALAKRISHNAN, ACCOUNTANT MEMBER: 1. This appeal is filed by the assessee against the order of Learned Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi [hereinafter in short “Ld.CIT(A)”] vide DIN & Order No. I.T.A. No. 162/VIZ/2023 Sri Rajani Gold ITBA/NFAC/S/250/2022-23/1048899643(1) dated 18.01.2023 arising out of order passed under section

SRIPADA SRIVALLABHA MAHA SAMSTANAM,PITHAPURAM vs. INCOME TAX OFFICER(EXEMPTION WARD), RAJAHMUNDRY

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

Bench: Shri Vijay Pal Rao, Vice-A N D Shri Balakrishnan, S & आ.अपी.सं /Ita No.289/Viz/2023 (िनधा"रण वष"/Assessment Year: 2017-18) Sripada Srivallabha Vs. Income Tax Officer Mahasamsthanam Exemption Ward Pithapuram Rajahmundry Pan:Aadts8424P (Appellant) (Respondent) िनधा""रती "ारा/Assessee By: Shri Vvs Narayana Medisetti राज" व "ारा/Revenue By:: Dr. Aparna Villuri, Dr सुनवाई की तारीख/Date Of Hearing: 27/11/2024 घोषणा की तारीख/Pronouncement: 27/11/2024 आदेश/Order

D Shri Balakrishnan, S, Accountant Member and आ.अपी.सं /ITA No.289/Viz/2023 (िनधा"रण वष"/Assessment Year: 2017-18) Sripada Srivallabha Vs. Income Tax Officer Mahasamsthanam Exemption Ward Pithapuram Rajahmundry PAN:AADTS8424P (Appellant) (Respondent) िनधा""रती "ारा/Assessee by: Shri VVS Narayana Medisetti राज" व "ारा/Revenue by:: Dr. Aparna Villuri, DR सुनवाई की तारीख/Date of hearing: 27/11/2024 घोषणा

THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-1(1),, VISAKHAPATNAM vs. THE MAHARAJA CO-OPERATIVE URBAN BANK LIMITED, VISAKHAPATNAM

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

Bench: Shri V. Durga Rao& Shri D.S. Sunder Singhआयकर अपील सं./I.T.A.No.453/Viz/2019 & 454/Viz/2019 (निर्धारण वर्ा/Assessment Year : 2014-15 & 2015-16) Dy.Commissioner Of Income Tax Vs. The Maharaja Co-Operative Circle-1(1) Urban Bank Ltd Visakhapatnam D.No.49-9-14, Dwaraka Nagar Ganta Arcade Visakhapatnam [Pan : Aaaat4196K] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) Cross Objection No. 146/Viz/2019 & 147/Viz/2019 Arising Out Of I.T.A.No.453/Viz/2019 & 454/Viz/2019) (निर्धारण वर्ा/Assessment Year : 2014-15 & 2015-16 Respectively) The Maharaja Co-Operative Urban Vs. Dy.Commissioner Of Bank Ltd Income Tax D.No.49-9-14, Dwaraka Nagar Circle-1(1) Ganta Arcade Visakhapatnam Visakhapatnam [Pan : Aaaat4196K] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) रधजस्व की ओर से /Revenue By : Shri D.K.Sonowal, Cit, Dr निर्धाऩरती की ओर से / Assessee By : Shri G.V.N.Hari, Ar सुिवधई की तधरीख / Date Of Hearing : 09.12.2019 घोर्णध की तधरीख/Date Of Pronouncement : 18.12.2019

D E R Per Shri D.S.Sunder Singh, Accountant Member : Delay: The revenue has filed appeal with the delay of 73 days and also filed condonation petition requesting to condone the delay. We have considered the submissions made by the revenue and condone the delay. The assessee also filed cross objections with a delay of 37 days, but not filed condonation

THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-1(1),, VISAKHAPATNAM vs. THE MAHARAJA CO-OPERATIVE URBAN BANK LIMITED, VISAKHAPATNAM

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

Bench: Shri V. Durga Rao& Shri D.S. Sunder Singhआयकर अपील सं./I.T.A.No.453/Viz/2019 & 454/Viz/2019 (निर्धारण वर्ा/Assessment Year : 2014-15 & 2015-16) Dy.Commissioner Of Income Tax Vs. The Maharaja Co-Operative Circle-1(1) Urban Bank Ltd Visakhapatnam D.No.49-9-14, Dwaraka Nagar Ganta Arcade Visakhapatnam [Pan : Aaaat4196K] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) Cross Objection No. 146/Viz/2019 & 147/Viz/2019 Arising Out Of I.T.A.No.453/Viz/2019 & 454/Viz/2019) (निर्धारण वर्ा/Assessment Year : 2014-15 & 2015-16 Respectively) The Maharaja Co-Operative Urban Vs. Dy.Commissioner Of Bank Ltd Income Tax D.No.49-9-14, Dwaraka Nagar Circle-1(1) Ganta Arcade Visakhapatnam Visakhapatnam [Pan : Aaaat4196K] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) रधजस्व की ओर से /Revenue By : Shri D.K.Sonowal, Cit, Dr निर्धाऩरती की ओर से / Assessee By : Shri G.V.N.Hari, Ar सुिवधई की तधरीख / Date Of Hearing : 09.12.2019 घोर्णध की तधरीख/Date Of Pronouncement : 18.12.2019

D E R Per Shri D.S.Sunder Singh, Accountant Member : Delay: The revenue has filed appeal with the delay of 73 days and also filed condonation petition requesting to condone the delay. We have considered the submissions made by the revenue and condone the delay. The assessee also filed cross objections with a delay of 37 days, but not filed condonation

MANDALA SRIRAMACHANDRA MURTHY,VIJAYAWADA vs. INCOME TAX OFFICER, WARD-2(1), VIJAYAWADA

In the result, appeal filed by the assessee is allowed for statistical purpose

Bench: SHRI RAVISH SOOD, HON’BLE (Judicial Member), SHRI S BALAKRISHNAN HON’BLE (Accountant Member)

section 144 of the Income Tax Act, 1961 (in short “the Act”), dated 27.03.2024 for the AY 2015-16. 2 Mandala Sriramachandra Murthy 2. Briefly stated, the facts of the case are that, based on receipt of specific information which was flagged as per Risk Management Strategy formulated by the CBDT through Insight Portal under NMS cases, it was noticed

THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-2(1), , RAJAHMUNDRY vs. K.VENKATA RAJU, RAJAHMUNDRY

In the result, the appeal of the revenue is allowed and the cross objections of the assessee are dismissed

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अऩीऱ सं./I.T.A.No.501/Viz/2019 (ननधधारण वषा / Assessment Year : 2008-09) Asst.Commissioner Of Income Tax Vs. M/S K.Venkata Raju Circle-2(1) D.No.2-59, Vemagiri Rajahmundry Kadiam Mandal Rajahmundry [Pan : Aabfk4007A] (अपीऱार्थी/ Appellant) (प्रत्यर्थी/ Respondent) Co No.153/Viz/2019 (Arising Out Of Ita No.501/Viz/2019) (ननधधारण वषा / Assessment Year : 2008-09) M/S K.Venkata Raju Vs. Asst.Commissioner Of Income D.No.2-59, Vemagiri Tax Kadiam Mandal Circle-2(1) Rajahmundry Rajahmundry [Pan : Aabfk4007A] अऩीऱधथी की ओर से/ Appellant By : Shri G.V.N.Hari, Ar प्रत्यधथी की ओर से / Respondent By : Shri S.P.G.Mudaliar, Dr सुनवधई की तधरीख / Date Of Hearing : 10.03.2022 घोषणध की तधरीख/Date Of Pronouncement : 07.04.2022 आदेश /O R D E R Per Shri Balakrishnan Scondonation Of Delay :

D E R Per Shri Balakrishnan S, Accountant Member Condonation of Delay : 2 I.T.A. No.501/Viz/2019 & CO No.153/Viz/2019 A.Y.2008-09 M/s K.Venkata Raju, Rajahmundry This appeal is filed by the revenue against the order of Commissioner of Income Tax (Appeals) [CIT(A)], Rajamahendravaram in ITA No.10322/2018-19 dated 30.04.2019 / Corrigendum dated 20.05.2019 u/s 143(3) of the Income Tax Act, 1961 (in short

PADMA MINNAKURI,GUNTUR vs. THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-1(1), GUNTUR

In the result, 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. 106/Viz/2024 (निर्धारण वर्ा/ Assessment Year: 2017-18) Padma Minnakuri V. The Asst. Cit - Circle-1(1) Guntur - 522001 D.No.26-20-317 Andhra Pradesh 10Th Line, Sivaram Nagar Guntur 522004, Andhra Pradesh [Pan: Bdlpm7530E] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent)

D E R PER SHRI S BALAKRISHNAN, ACCOUNTANT MEMBER: 1. This appeal is filed by the assessee against the order of Learned Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi [hereinafter in short “Ld.CIT(A)”] in DIN & Order No. ITBA/NFAC/S/250/2023-24/1057705542(1) dated 06.11.2023 for the A.Y.2017-18 I.T.A. No. 106/VIZ/2024 Padma Minnakuri arising out of order passed under

PROGRESSIVE POULTRY FARM,PERAVALI MANDAL vs. THE INCOME TAX OFFICER, WARD-1,, TANUKU

In the result, appeals of the assessee are dismissed

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपील सं./I.T.A.No.160/Viz/2020, 131 & 157/Viz/2020 (ननधधारण वर्ा / Assessment Year : 2011-12 & 2012-13) M/S Progressive Poultry Farm Vs. Income Tax Officer Nh-5 Road, Khandavalli Ward-1 Peravali Mandal Tanuku [Pan : Aacfp7205N] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent)

D E R Per Shri Duvvuru RL Reddy, Judicial Member : Condonation of Delay : Appeals in I.T.A.No.160/Viz/2020 and 157/Viz/2020 are filed with the delay of 121 days and 124 days respectively. The assessee filed petition for condonation of delay and submitted that the appeals could not be filed in time due to his ill health during Covid pandemic which

PROGRESSIVE POULTRY FARM ,PERAVALI MANDAL vs. ITO, WARD-1, , TANUKU

In the result, appeals of the assessee are dismissed

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपील सं./I.T.A.No.160/Viz/2020, 131 & 157/Viz/2020 (ननधधारण वर्ा / Assessment Year : 2011-12 & 2012-13) M/S Progressive Poultry Farm Vs. Income Tax Officer Nh-5 Road, Khandavalli Ward-1 Peravali Mandal Tanuku [Pan : Aacfp7205N] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent)

D E R Per Shri Duvvuru RL Reddy, Judicial Member : Condonation of Delay : Appeals in I.T.A.No.160/Viz/2020 and 157/Viz/2020 are filed with the delay of 121 days and 124 days respectively. The assessee filed petition for condonation of delay and submitted that the appeals could not be filed in time due to his ill health during Covid pandemic which

PROGRESSIVE POULTRY FARM,KHANDAVALLI vs. THE INCOME TAX OFFICER, WARD-1,, THANUKU

In the result, appeals of the assessee are dismissed

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपील सं./I.T.A.No.160/Viz/2020, 131 & 157/Viz/2020 (ननधधारण वर्ा / Assessment Year : 2011-12 & 2012-13) M/S Progressive Poultry Farm Vs. Income Tax Officer Nh-5 Road, Khandavalli Ward-1 Peravali Mandal Tanuku [Pan : Aacfp7205N] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent)

D E R Per Shri Duvvuru RL Reddy, Judicial Member : Condonation of Delay : Appeals in I.T.A.No.160/Viz/2020 and 157/Viz/2020 are filed with the delay of 121 days and 124 days respectively. The assessee filed petition for condonation of delay and submitted that the appeals could not be filed in time due to his ill health during Covid pandemic which

SRI GOLUGURI NAGI REDDY,VIJAYAWADA vs. AASISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1,, RAJAHMUNDRY

In the result, appeal of the assessee is partly allowed

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकरअपीलसं./ I.T.A. No.139/Viz/2022 ("नधा"रणवष"/ Assessment Year :2014-15) Sri Goluguri Nagi Reddy, Vs. Acit, Flat No.5, Shiridi Sai Apartments, Central Circle-1, Balasumudi, Bhimavaram. Rajahmundry. Pan: Abkpg 1138 J (अपीलाथ"/ Appellant) (""यथ"/ Respondent) आयकरअपीलसं./ I.T.A. No.140/Viz/2022 ("नधा"रणवष"/ Assessment Year :2017-18) Sri Goluguri Nagi Reddy, Vs. Acit, Flat No.5, Shiridi Sai Apartments, Central Circle-1, Balasumudi, Bhimavaram. Rajahmundry. Pan: Abkpg1138 J (अपीलाथ"/ Appellant) (""यथ"/ Respondent) अपीलाथ"क"ओरसे/ Assessee By : Sri M.V. Prasad, Ca ""याथ"क"ओरसे/ Revenue By : Sri Mn Murthy Naik, Cit-Dr

D E R PER S. BALAKRISHNAN, Accountant Member : Both the captioned appeals are filed by the assessee against the orders of the Ld. Commissioner of Income Tax-12, Hyderabad [Ld. CIT(A)] 2 in appeal Nos.10087/2018-19, dated 14/2/2022 (ITA No. 139/Viz/2022) and 10172/2018-19, dated 18/02/2022 arising out of the orders passed U/s. 143(3) r.w.s 153A

SRI GOLUGURI NAGI REDDY,VIJAYAWADA vs. ASSISTANT COMMISSIONER OF INCOME TAX,CENTRAL CIRCLE-1, RAJAHMUNDRY

In the result, appeal of the assessee is partly allowed

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकरअपीलसं./ I.T.A. No.139/Viz/2022 ("नधा"रणवष"/ Assessment Year :2014-15) Sri Goluguri Nagi Reddy, Vs. Acit, Flat No.5, Shiridi Sai Apartments, Central Circle-1, Balasumudi, Bhimavaram. Rajahmundry. Pan: Abkpg 1138 J (अपीलाथ"/ Appellant) (""यथ"/ Respondent) आयकरअपीलसं./ I.T.A. No.140/Viz/2022 ("नधा"रणवष"/ Assessment Year :2017-18) Sri Goluguri Nagi Reddy, Vs. Acit, Flat No.5, Shiridi Sai Apartments, Central Circle-1, Balasumudi, Bhimavaram. Rajahmundry. Pan: Abkpg1138 J (अपीलाथ"/ Appellant) (""यथ"/ Respondent) अपीलाथ"क"ओरसे/ Assessee By : Sri M.V. Prasad, Ca ""याथ"क"ओरसे/ Revenue By : Sri Mn Murthy Naik, Cit-Dr

D E R PER S. BALAKRISHNAN, Accountant Member : Both the captioned appeals are filed by the assessee against the orders of the Ld. Commissioner of Income Tax-12, Hyderabad [Ld. CIT(A)] 2 in appeal Nos.10087/2018-19, dated 14/2/2022 (ITA No. 139/Viz/2022) and 10172/2018-19, dated 18/02/2022 arising out of the orders passed U/s. 143(3) r.w.s 153A

SMT. L SUDHA BALA, L/R OF LATE SRI L.NARSA REDDY,GUNTUR vs. THE DCIT, SPECIAL RANGE GUNTUR, GUNTUR

In the result, the appeals of the assessee are dismissed

Bench: Shri V. Durga Rao& Shri D.S. Sunder Singhआयकर अपील सं./I.T.A.No.260 & 261/Viz/2012 (धििाारण िर्ा/ Assessment Years :1984-85 & 1985-86 Respectively) L.Sudha Bala Vs. Dy.Commissioner Of L/R Of Late Sri L Narasa Reddy Income Tax Prop.Sri Venkateswara Agro Chemicals Special Range Industries Guntur 2-14-101, Syamala Nagar 2Nd Lane, Guntur [Pan : Acgpl2351P] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent)

D E R PER D.S. SUNDER SINGH, Accountant Member: These appeals are filed by the Legal Representative of the assessee against the order of the Commissioner of Income Tax (Appeals) [(CIT(A)], 2 I.T.A. Nos260 & 261./Viz/2012 L Sudha Bala, L/R of Late Sri L Narasa Reddy, Guntur Guntur vide Appeal No.0002 & 0001/CIT(A)/GNT/07-08 dated 28.02.2011 for the assessment

SMT. L SUDHA BALA, L/R OF LATE SRI L.NARSA REDDY,GUNTUR vs. THE DCIT, SPECIAL RANGE GUNTUR, GUNTUR

In the result, the appeals of the assessee are dismissed

Bench: Shri V. Durga Rao& Shri D.S. Sunder Singhआयकर अपील सं./I.T.A.No.260 & 261/Viz/2012 (धििाारण िर्ा/ Assessment Years :1984-85 & 1985-86 Respectively) L.Sudha Bala Vs. Dy.Commissioner Of L/R Of Late Sri L Narasa Reddy Income Tax Prop.Sri Venkateswara Agro Chemicals Special Range Industries Guntur 2-14-101, Syamala Nagar 2Nd Lane, Guntur [Pan : Acgpl2351P] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent)

D E R PER D.S. SUNDER SINGH, Accountant Member: These appeals are filed by the Legal Representative of the assessee against the order of the Commissioner of Income Tax (Appeals) [(CIT(A)], 2 I.T.A. Nos260 & 261./Viz/2012 L Sudha Bala, L/R of Late Sri L Narasa Reddy, Guntur Guntur vide Appeal No.0002 & 0001/CIT(A)/GNT/07-08 dated 28.02.2011 for the assessment

PERFEX TECHNOCRATS PRIVATE LIMITED,VISAKHAPATNAM vs. INCOME-TAX OFFICER, WARD-3(3), VISAKHAPATNAM

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

Bench: Shri K. Narasimha Chary, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपीलसं./I.T.A.No.477/Viz/2024 (निर्धारणवर्ा/ Assessment Year: 2015-16) V. Profex Technocrats Private Limited Income Tax Officer –Ward-3(3) 38-44-2/12, Jyothinagar Income Tax Office Marripalem Infinity Towers Andhra Pradesh -530018 Sankaramatam Road Visakhapatnam [Pan: Aaccp1426A] Andhra Pradesh - 530016 (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent)

D E R PER SHRI S BALAKRISHNAN, ACCOUNTANT MEMBER: 1. This appeal is filed by the assessee against the order of Learned Commissioner of Income Tax (Appeals), National Faceless Appeal centre, I.T.A.No.477/VIZ/2024 Profex Technocrats Private Limited Delhi [hereinafter in short “Ld.CIT(A)”] vide DIN & Order No. ITBA/NFAC/S/250/2024-25/1070067200(1) dated 01.11.2024 for the A.Y.2015-16 arising out of order passed under

NARRA GANGA DEVI,VIJAYAWADA vs. INCOME TAX OFFICER, WARD-2(3), VIJAYAWADA

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’Ble(Through Hybrid Hearing) आयकर अपील सं./ I.T.A. No. 243/Viz/2024 (िनधा"रण वष" / Assessment Year: 2012-13) Narra Ganga Devi, Vs. Income Tax Officer,] Vijayawada. Ward-2(3), Pan: Anwpn8051F Vijayawada. (अपीलाथ"/ Appellant) (""यथ"/ Respondent) अपीलाथ" क" ओर से/ Appellant By : Ms. Sandhya Samudrala, Ar ""याथ" क" ओर से / Respondent By : Dr. Aparna Villuri, Sr. Ar सुनवाई क" तारीख / Date Of Hearing : 08/08/2024 घोषणा क" तारीख/Date Of : 14/08/2024 Pronouncement O R D E R

D E R PER DUVVURU RL REDDY, Judicial Member : This appeal filed by the assessee is against the order of the Learned Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi [“Ld. CIT(A)-NFAC”] in DIN & Order No. ITBA/NFAC/S/250/2023-24/1058696082(1), dated 12/12/2023 arising out of the order passed U/s. 144 of the Income

APPARAO MUTCHAKARLA,VIZAG vs. ASSISTANT COMMISSIONER OF INCOME TAX, VIZAG

In the result, appeal of the assessee is allowed for statistical purposes as indicated herein above

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपील सं./ I.T.A. No.04/Viz/2024 (निर्धारण वर्ा / Assessment Year :2007-08) Apparao Mutchakarla, Vs. Assistant Commissioner Of Vizag. Income Tax, Pan: Ahvpm 9813 F Ward-1(4), Visakhapatnam. (अपीलधर्थी/ Appellant) (प्रत्यर्थी/ Respondent) अपीलधर्थी की ओर से/ Appellant By : Sri C. Subrahmanyam, Ar प्रत्यधर्थी की ओर से / Respondent By : Dr. Aparna Villuri, Sr. Ar सुिवधई की तधरीख / Date Of Hearing : 28/03/2024 घोर्णध की तधरीख/Date Of : 19/04/2024 Pronouncement O R D E R Per Duvvuru Rl Reddy:

D E R PER DUVVURU RL REDDY, Judicial Member : This appeal filed by the assessee is against the order of the Ld. Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi [in short ‘Ld. CIT(A)-NFAC’] in DIN & Order No. ITBA/NFAC/S/250/2023-24/1056503574(1), dated 2 25/09/2023 arising out of the order passed U/s. 271(1)(c) of the Income