JAIN BABULAL CHAMPATLAL,VIJAYAWADA vs. INCOME TAX OFFICER, WARD 2(1), VIJAYAWADA

In the result, both the appeals filed by the assessee are 9

Bench: Shri Ravish Sood, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपीलसं./I.T.A.Nos.400 & 401/Viz/2025 (निर्धारण वर्ा/ Assessment Year:2018-19) Vs. Jain Babulal Champatlal Income Tax Officer – Ward – 2(1) Cr Building, 1St Floor Annex 40-1-155, Lgf Mg Road, Vijayawada – 520002 Ripples Mall, M.G. Road Andhra Pradesh Vijayawada-520010 Andhra Pradesh [Pan:Aefpc1220F]

260/-. Thereafter, assessee filed revised return of income on 08.08.2018 with total taxable income at Rs.45,32,580/-. Subsequently, the case was selected for complete scrutiny under e-assessment scheme, 2019 for verifying “reduction of Income in Revised Return & Claim of Refund”. Accordingly, statutory notices under section 143(2) and 142(1) of the Act were issued and served

JAIN BABULAL CHAMPATLAL,VIJAYAWADA vs. INCOME TAX OFFICER, WARD 2(1), VIJAYAWADA

In the result, both the appeals filed by the assessee are 9

Bench: Shri Ravish Sood, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपीलसं./I.T.A.Nos.400 & 401/Viz/2025 (निर्धारण वर्ा/ Assessment Year:2018-19) Vs. Jain Babulal Champatlal Income Tax Officer – Ward – 2(1) Cr Building, 1St Floor Annex 40-1-155, Lgf Mg Road, Vijayawada – 520002 Ripples Mall, M.G. Road Andhra Pradesh Vijayawada-520010 Andhra Pradesh [Pan:Aefpc1220F]

260/-. Thereafter, assessee filed revised return of income on 08.08.2018 with total taxable income at Rs.45,32,580/-. Subsequently, the case was selected for complete scrutiny under e-assessment scheme, 2019 for verifying “reduction of Income in Revised Return & Claim of Refund”. Accordingly, statutory notices under section 143(2) and 142(1) of the Act were issued and served

RAMESH POTNURU,SRIKAKULAM vs. ITO, WARD-1, SRIKAKULAM

In the result, the appeal filed by the assessee is allowed

Bench: Shri Vijay Pal Rao & Shri Madhusudan Sawdia

delay of 111 days is condoned and the appeal is admitted for adjudication on merits. 5. The assessee has raised the following grounds of appeal : ITA No.317/VIZ/2025 4 “ That on the facts and circumstances of the case and in the law, and in accordance with the assessment, it has been grossly erred in assessing an addition of Rs.3

VALLABHAI PATEL KOTTAPALLI,KRISHNA DIST vs. INCOME TAX OFFICER, WARD-2(4), VIJAYAWADA

condone the delay and proceed to decide the\npresent appeal on merits.\n4.\nIn this appeal, the assessee has raised following grounds of appeal: -\n\"1.\nThat on the facts and circumstances of the case and in law, the\norders passed u/s 147 r.w.s.144 02-12-2019 of the IT Act, 1961, dt. 02-12-\n2019, that was confirmed

SHYAM SUNDAR POLISETTY,GUNTUR vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, GUNTUR

In the result, appeal filed by the assessee for the AY 2013-

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपील सं./ I.T.A. Nos. 260 To 267/Viz/2023 ("नधा"रण वष" / Assessment Years: 2013-14 To 2020-21)

260 to 267/Viz/2023 ("नधा"रण वष" / Assessment Years: 2013-14 to 2020-21) Shyam Sundar Polisetty, Vs. The Deputy Commissioner of D.No. 8-24-31, Mangalagiri Road, Income Tax, Guntur – 522001. Central Circle-1, PAN: AEQPP 7790 G Guntur. (अपीलाथ"/ Appellant) (""यथ"/ Respondent) अपीलाथ" क" ओर से/ Assessee by : Sri M.V. Prasad, AR ""याथ" क" ओर से / Revenue

SHYAM SUNDAR POLISETTY,GUNTUR vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, GUNTUR

In the result, appeal filed by the assessee for the AY 2013-

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपील सं./ I.T.A. Nos. 260 To 267/Viz/2023 ("नधा"रण वष" / Assessment Years: 2013-14 To 2020-21)

260 to 267/Viz/2023 ("नधा"रण वष" / Assessment Years: 2013-14 to 2020-21) Shyam Sundar Polisetty, Vs. The Deputy Commissioner of D.No. 8-24-31, Mangalagiri Road, Income Tax, Guntur – 522001. Central Circle-1, PAN: AEQPP 7790 G Guntur. (अपीलाथ"/ Appellant) (""यथ"/ Respondent) अपीलाथ" क" ओर से/ Assessee by : Sri M.V. Prasad, AR ""याथ" क" ओर से / Revenue

SHYAM SUNDAR POLISETTY,GUNTUR vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, GUNTUR

In the result, appeal filed by the assessee for the AY 2013-

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपील सं./ I.T.A. Nos. 260 To 267/Viz/2023 ("नधा"रण वष" / Assessment Years: 2013-14 To 2020-21)

260 to 267/Viz/2023 ("नधा"रण वष" / Assessment Years: 2013-14 to 2020-21) Shyam Sundar Polisetty, Vs. The Deputy Commissioner of D.No. 8-24-31, Mangalagiri Road, Income Tax, Guntur – 522001. Central Circle-1, PAN: AEQPP 7790 G Guntur. (अपीलाथ"/ Appellant) (""यथ"/ Respondent) अपीलाथ" क" ओर से/ Assessee by : Sri M.V. Prasad, AR ""याथ" क" ओर से / Revenue

SHYAM SUNDAR POLISETTY ,GUNTUR vs. DEPUTY COMMISIONER OF INCOME TAX, CENTRAL CIRCLE-1, GUNTUR

In the result, appeal filed by the assessee for the AY 2013-

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपील सं./ I.T.A. Nos. 260 To 267/Viz/2023 ("नधा"रण वष" / Assessment Years: 2013-14 To 2020-21)

260 to 267/Viz/2023 ("नधा"रण वष" / Assessment Years: 2013-14 to 2020-21) Shyam Sundar Polisetty, Vs. The Deputy Commissioner of D.No. 8-24-31, Mangalagiri Road, Income Tax, Guntur – 522001. Central Circle-1, PAN: AEQPP 7790 G Guntur. (अपीलाथ"/ Appellant) (""यथ"/ Respondent) अपीलाथ" क" ओर से/ Assessee by : Sri M.V. Prasad, AR ""याथ" क" ओर से / Revenue

SHYAM SUNDAR POLISETTY ,GUNTUR vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, GUNTUR

In the result, appeal filed by the assessee for the AY 2013-

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपील सं./ I.T.A. Nos. 260 To 267/Viz/2023 ("नधा"रण वष" / Assessment Years: 2013-14 To 2020-21)

260 to 267/Viz/2023 ("नधा"रण वष" / Assessment Years: 2013-14 to 2020-21) Shyam Sundar Polisetty, Vs. The Deputy Commissioner of D.No. 8-24-31, Mangalagiri Road, Income Tax, Guntur – 522001. Central Circle-1, PAN: AEQPP 7790 G Guntur. (अपीलाथ"/ Appellant) (""यथ"/ Respondent) अपीलाथ" क" ओर से/ Assessee by : Sri M.V. Prasad, AR ""याथ" क" ओर से / Revenue

SHYAM SUNDAR POLISETTY,GUNTUR vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, GUNTUR

In the result, appeal filed by the assessee for the AY 2013-

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपील सं./ I.T.A. Nos. 260 To 267/Viz/2023 ("नधा"रण वष" / Assessment Years: 2013-14 To 2020-21)

260 to 267/Viz/2023 ("नधा"रण वष" / Assessment Years: 2013-14 to 2020-21) Shyam Sundar Polisetty, Vs. The Deputy Commissioner of D.No. 8-24-31, Mangalagiri Road, Income Tax, Guntur – 522001. Central Circle-1, PAN: AEQPP 7790 G Guntur. (अपीलाथ"/ Appellant) (""यथ"/ Respondent) अपीलाथ" क" ओर से/ Assessee by : Sri M.V. Prasad, AR ""याथ" क" ओर से / Revenue

SHYAM SUNDAR POLISETTY,GUNTUR vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, GUNTUR

In the result, appeal filed by the assessee for the AY 2013-

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपील सं./ I.T.A. Nos. 260 To 267/Viz/2023 ("नधा"रण वष" / Assessment Years: 2013-14 To 2020-21)

260 to 267/Viz/2023 ("नधा"रण वष" / Assessment Years: 2013-14 to 2020-21) Shyam Sundar Polisetty, Vs. The Deputy Commissioner of D.No. 8-24-31, Mangalagiri Road, Income Tax, Guntur – 522001. Central Circle-1, PAN: AEQPP 7790 G Guntur. (अपीलाथ"/ Appellant) (""यथ"/ Respondent) अपीलाथ" क" ओर से/ Assessee by : Sri M.V. Prasad, AR ""याथ" क" ओर से / Revenue

SHYAM SUNDAR POLISETTY,GUNTUR vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, GUNTUR

In the result, appeal filed by the assessee for the AY 2013-

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपील सं./ I.T.A. Nos. 260 To 267/Viz/2023 ("नधा"रण वष" / Assessment Years: 2013-14 To 2020-21)

260 to 267/Viz/2023 ("नधा"रण वष" / Assessment Years: 2013-14 to 2020-21) Shyam Sundar Polisetty, Vs. The Deputy Commissioner of D.No. 8-24-31, Mangalagiri Road, Income Tax, Guntur – 522001. Central Circle-1, PAN: AEQPP 7790 G Guntur. (अपीलाथ"/ Appellant) (""यथ"/ Respondent) अपीलाथ" क" ओर से/ Assessee by : Sri M.V. Prasad, AR ""याथ" क" ओर से / Revenue