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)

delay is condoned. 2. The assessee filed appeal raising the following grounds along with Form No.36. (1) On the facts and circumstances of the case, the Hon’ble Commissioner of Income Tax is not correct in law or on facts in upholding the reopening of the assessment u/s 148 of the Act though the reasons recorded for reopening of 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)

delay is condoned. 2. The assessee filed appeal raising the following grounds along with Form No.36. (1) On the facts and circumstances of the case, the Hon’ble Commissioner of Income Tax is not correct in law or on facts in upholding the reopening of the assessment u/s 148 of the Act though the reasons recorded for reopening of assessment

MEKA VIRAJ GOPAL APPARAO,NUZVID vs. THE INCOME TAX OFFICER, WARD -3(1), VIJAYAWADA

In the result, appeal of the Assessee is allowed

Bench: Shri Vijay Pal Rao & Shri Omkareshwar Chidaraआ.अपी.सं /Ita No.232/Viz./2025 Assessment Year 2015-2016 Meka Viraj Gopal Apparao, Kotapadu Estate, Nuzvid The Income Tax Officer, Vs. Mandal, Krishna Ward-3(1), District. Vijayawada – 520 002. Pin – 521 201. Pan Bgapm1891G (Appellant) (Respondent) िनधा"रती "ारा /Assessee By: Sri Mv Prasad, Ca राज" व "ारा /Revenue By: Dr. Aparna Villuri, Sr. Ar सुनवाई की तारीख/Date Of Hearing: 20.01.2026 घोषणा की तारीख/Pronouncement: 23.01.2026 आदेश/Order

condone the delay of 107 days in filing the present appeal before the Tribunal. 5. The Assessee has raised the following grounds in the instant appeal: 1. On the facts and in the circumstances of the case, the order passed by the learned C.I.T (Appeals) u/s 250 of the IT Act is bad in law as well as facts

ARIMILLI RAMA KRISHNA,WEST GODAVARI DIST vs. ACIT, CIRCLE-1, RAJAHMUNDRY

Bench: Shri Ravish Sood, Hon’Ble & Shri Omkareshwar Chidara, Hon’Ble

156 Taxmann.com 19 (Punjab & Haryana) had observed that where the notice was issued by AO under section 148 of the Act requiring the assessee to file a return within 30 days, but the said return was filed after 8½ months, since return of income was filed by the assessee in response to the notice under section

VIJAYA DURGA PENUMALA,RAJAHMUNDRY vs. THE INCOME TAX OFFICER, WARD-2(1), RAJAHMUNDRY

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

Bench: Shri Duvvuru Rl Reddy, Hon’Bleआयकर अपील सं./ I.T.A. No.237/Viz/2024 (िनधा"रण वष" / Assessment Year :2016-17)

condone the delay of 77 days in filing these two appeals before the Tribunal and proceed to adjudicate the appeals on merits in the following paragraphs. 4 4. Briefly stated the facts of the case are that the assessee is an individual deriving income from financial consultancy and rental income. Assessee filed her return of income

VIJAYA DURGA PENUMALA,RAJAHMUNDRY vs. THE INCOME TAX OFFICER, WARD-2(1), , RAJAHMUNDRY

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

Bench: Shri Duvvuru Rl Reddy, Hon’Bleआयकर अपील सं./ I.T.A. No.237/Viz/2024 (िनधा"रण वष" / Assessment Year :2016-17)

condone the delay of 77 days in filing these two appeals before the Tribunal and proceed to adjudicate the appeals on merits in the following paragraphs. 4 4. Briefly stated the facts of the case are that the assessee is an individual deriving income from financial consultancy and rental income. Assessee filed her return of income

THE CHODAVARAM CO-OPERATIVE SUGARS LIMITED,CHODAVARAM vs. THE DY.CIT/ACIT, CIRCLE-4(1), , VISAKHAPATNAM

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

delayed payment cannot be allowed u/sec. 43B. The report, the addition of Rs. 1,19,93,542/- is confirmed on the basis of judgments of Hon'ble High Courts and CBDT circular. Hence, the appeal of the Assessee is dismissed. In the result, the appeal of the appellant is dismissed.” 4. Against the impugned order, Assessee preferred the instant appeal

THE CHODAVARAM CO-OPERATIVE SUGARS LIMITED,CHODAVARAM vs. THE INCOME TAX OFFICER, WARD-5(2), VISAKHAPATNAM

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

delayed payment cannot be allowed u/sec. 43B. The report, the addition of Rs. 1,19,93,542/- is confirmed on the basis of judgments of Hon'ble High Courts and CBDT circular. Hence, the appeal of the Assessee is dismissed. In the result, the appeal of the appellant is dismissed.” 4. Against the impugned order, Assessee preferred the instant appeal