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2 results for “condonation of delay”+ Section 194Jclear

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Key Topics

Section 44A3Section 143(1)(a)3Section 194J3Section 143(1)2Section 143(3)2Section 1482Section 143(2)2Addition to Income2

AUDREY BERNICE ROY,VISAKHAPATNAM vs. INCOME TAX OFFICER, VISAKHAPATNAM

ITA 494/VIZ/2025[2017-18]Status: DisposedITAT Visakhapatnam18 Feb 2026AY 2017-18

Bench: Shri Ravish Sood, Hon’Ble

Section 143(1)Section 143(1)(a)Section 154Section 194JSection 44A

194J) and the reply of the assessee was not taken into consideration as sec 44ADA though shown in sec 143(1)(a) in the proposed adjustment. Therefore, the same is beyond the scope of Provision of Sec 143(1). 5.2 ADDITIONS MADE ON IRRELEVANT MATERIAL, NON- EXISTENT FACT OR ON PRESUMPTION, ON CONJECTURES, SURMISES NOT SUSTAINABLE

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

ITA 639/VIZ/2025[2014-15]Status: DisposedITAT Visakhapatnam
18 Mar 2026
AY 2014-15

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

Section 142(1)Section 143(2)Section 143(3)Section 147Section 148Section 194CSection 194JSection 2(22)(e)Section 263

194J (as per 26AS) were more than the receipts shown in the return of income; and (ii) cash deposits in savings bank accounts were more Page. No 2 I.T.A.No.639/VIZ/2025 Arimilli Rama Krishna than the turnover. The AO, vide his order passed under section 143(3) of the Act dated 27.06.2016, framed the assessment and accepted the income returned