THE ASSISTANT COMMISSIONER OF INCOME TAX(INTERNATIONAL TAXATION),, VISAKHAPATNAM vs. VITTALAM NATARAJ PRASAD, TIRUPATI

In the result, Cross Objection raised by the assessee is dismissed

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

cash deposits in bank accounts of Rs. 2,16,00,000/-. Grounds No. 6, 7 & 8 with respect to deletion of addition towards interest expenditure of Rs. 27,23,730/-. Grounds No.9, 10 & 11 relate to deletion of addition towards interest income from savings bank accounts of Rs. 11,65,279/-. Ground No.12 is a general ground. 26. The Grounds

THE ASSISTANT COMMISSIONER OF INCOME TAX (INTERNATIONAL TAXATION),, VISAKHAPATNAM vs. NALLAMILLI SRIDEVI,, TIRUPATI

In the result, Cross Objection raised by the assessee is dismissed

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

cash deposits in bank accounts of Rs. 2,16,00,000/-. Grounds No. 6, 7 & 8 with respect to deletion of addition towards interest expenditure of Rs. 27,23,730/-. Grounds No.9, 10 & 11 relate to deletion of addition towards interest income from savings bank accounts of Rs. 11,65,279/-. Ground No.12 is a general ground. 26. The Grounds

PILLI NOOKA RAJU,,VISAKHAPATNAM vs. THE ASSISTANT COMMISSIONER OF INCOME TAX,. CENTRAL CIRCLE-2, VISAKHAPATNAM

In the result, appeals of the assessees for the A

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपील सं./I.T.A.No.101/Viz/2019 To 103/Viz/2019 (ननधधारण वर्ा / Assessment Year : 2008-09 To 2010-11) Smt.Pilli Sujatha Vs. Asst.Commissioner Of D.No.45-57-10/1/1 Income Tax Narasimha Nagar Central Circle-2 Visakhapatnam Visakhapatnam [Pan : Ajopp0031F] आयकर अपील सं./I.T.A.No.98/Viz/2019 To 100/Viz/2019 (ननधधारण वर्ा / Assessment Year : 2011-12 To 2013-14) Pilli Nooka Raju Vs. Asst.Commissioner Of D.No.45-57-10/1/1 Income Tax Narasimha Nagar Central Circle-2 Visakhapatnam Visakhapatnam [Pan : Ahipp 3381L] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent)

cash deposits and cheque deposits in assessee’s bank account amounting to Rs.25,57,294/-. We find from the table as extracted in Ld.AO’s order that the amount of Rs.15,00,000/- was included while disallowing

PILLI NOOKA RAJU,,VISAKHAPATNAM vs. THE ASSISTANT COMMISSIONER OF INCOME TAX,. CENTRAL CIRCLE-2, VISAKHAPATNAM

In the result, appeals of the assessees for the A

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपील सं./I.T.A.No.101/Viz/2019 To 103/Viz/2019 (ननधधारण वर्ा / Assessment Year : 2008-09 To 2010-11) Smt.Pilli Sujatha Vs. Asst.Commissioner Of D.No.45-57-10/1/1 Income Tax Narasimha Nagar Central Circle-2 Visakhapatnam Visakhapatnam [Pan : Ajopp0031F] आयकर अपील सं./I.T.A.No.98/Viz/2019 To 100/Viz/2019 (ननधधारण वर्ा / Assessment Year : 2011-12 To 2013-14) Pilli Nooka Raju Vs. Asst.Commissioner Of D.No.45-57-10/1/1 Income Tax Narasimha Nagar Central Circle-2 Visakhapatnam Visakhapatnam [Pan : Ahipp 3381L] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent)

cash deposits and cheque deposits in assessee’s bank account amounting to Rs.25,57,294/-. We find from the table as extracted in Ld.AO’s order that the amount of Rs.15,00,000/- was included while disallowing

PILLI NOOKA RAJU,,VISAKHAPATNAM vs. THE ASSISTANT COMMISSIONER OF INCOME TAX,. CENTRAL CIRCLE-2, VISAKHAPATNAM

In the result, appeals of the assessees for the A

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपील सं./I.T.A.No.101/Viz/2019 To 103/Viz/2019 (ननधधारण वर्ा / Assessment Year : 2008-09 To 2010-11) Smt.Pilli Sujatha Vs. Asst.Commissioner Of D.No.45-57-10/1/1 Income Tax Narasimha Nagar Central Circle-2 Visakhapatnam Visakhapatnam [Pan : Ajopp0031F] आयकर अपील सं./I.T.A.No.98/Viz/2019 To 100/Viz/2019 (ननधधारण वर्ा / Assessment Year : 2011-12 To 2013-14) Pilli Nooka Raju Vs. Asst.Commissioner Of D.No.45-57-10/1/1 Income Tax Narasimha Nagar Central Circle-2 Visakhapatnam Visakhapatnam [Pan : Ahipp 3381L] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent)

cash deposits and cheque deposits in assessee’s bank account amounting to Rs.25,57,294/-. We find from the table as extracted in Ld.AO’s order that the amount of Rs.15,00,000/- was included while disallowing

PILLI SUJATHA,VISAKHAPATNAM vs. THE ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2, VISAKHAPATNAM

In the result, appeals of the assessees for the A

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपील सं./I.T.A.No.101/Viz/2019 To 103/Viz/2019 (ननधधारण वर्ा / Assessment Year : 2008-09 To 2010-11) Smt.Pilli Sujatha Vs. Asst.Commissioner Of D.No.45-57-10/1/1 Income Tax Narasimha Nagar Central Circle-2 Visakhapatnam Visakhapatnam [Pan : Ajopp0031F] आयकर अपील सं./I.T.A.No.98/Viz/2019 To 100/Viz/2019 (ननधधारण वर्ा / Assessment Year : 2011-12 To 2013-14) Pilli Nooka Raju Vs. Asst.Commissioner Of D.No.45-57-10/1/1 Income Tax Narasimha Nagar Central Circle-2 Visakhapatnam Visakhapatnam [Pan : Ahipp 3381L] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent)

cash deposits and cheque deposits in assessee’s bank account amounting to Rs.25,57,294/-. We find from the table as extracted in Ld.AO’s order that the amount of Rs.15,00,000/- was included while disallowing

PILLI SUJATHA,VISAKHAPATNAM vs. THE ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2, VISAKHAPATNAM

In the result, appeals of the assessees for the A

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपील सं./I.T.A.No.101/Viz/2019 To 103/Viz/2019 (ननधधारण वर्ा / Assessment Year : 2008-09 To 2010-11) Smt.Pilli Sujatha Vs. Asst.Commissioner Of D.No.45-57-10/1/1 Income Tax Narasimha Nagar Central Circle-2 Visakhapatnam Visakhapatnam [Pan : Ajopp0031F] आयकर अपील सं./I.T.A.No.98/Viz/2019 To 100/Viz/2019 (ननधधारण वर्ा / Assessment Year : 2011-12 To 2013-14) Pilli Nooka Raju Vs. Asst.Commissioner Of D.No.45-57-10/1/1 Income Tax Narasimha Nagar Central Circle-2 Visakhapatnam Visakhapatnam [Pan : Ahipp 3381L] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent)

cash deposits and cheque deposits in assessee’s bank account amounting to Rs.25,57,294/-. We find from the table as extracted in Ld.AO’s order that the amount of Rs.15,00,000/- was included while disallowing

PILLI SUJATHA,VISAKHAPATNAM vs. THE ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2, VISAKHAPATNAM

In the result, appeals of the assessees for the A

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपील सं./I.T.A.No.101/Viz/2019 To 103/Viz/2019 (ननधधारण वर्ा / Assessment Year : 2008-09 To 2010-11) Smt.Pilli Sujatha Vs. Asst.Commissioner Of D.No.45-57-10/1/1 Income Tax Narasimha Nagar Central Circle-2 Visakhapatnam Visakhapatnam [Pan : Ajopp0031F] आयकर अपील सं./I.T.A.No.98/Viz/2019 To 100/Viz/2019 (ननधधारण वर्ा / Assessment Year : 2011-12 To 2013-14) Pilli Nooka Raju Vs. Asst.Commissioner Of D.No.45-57-10/1/1 Income Tax Narasimha Nagar Central Circle-2 Visakhapatnam Visakhapatnam [Pan : Ahipp 3381L] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent)

cash deposits and cheque deposits in assessee’s bank account amounting to Rs.25,57,294/-. We find from the table as extracted in Ld.AO’s order that the amount of Rs.15,00,000/- was included while disallowing

SABBARAPU NARAYANA RAO,KAKINADA vs. INCOME TAX OFFICER, WARD-1, KAKINADA

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

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

Disallowance of gift from mother in Rs. 18,00,000 law 2. Amount received from farmers on sale Rs. 42,50,280 of paddy, fertilizers and pesticides 3. Amount withdrawn from partnership Rs. 35,40,000 firm 4. Unexplained agricultural income Rs. 4,00,000 5. Unexplained cash deposits

ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-1(1), VIJAYAWADA vs. THE KRISHNA DISTRICT MILK PRODUCERS MUTUALLY AIDED CO OP UNION LIMITED, VIJAYAWADA

cash deposits, disallowing deductions under Section 80P(2)(d) for interest income, and treating a difference in payments to GCMMFL

MANUCHUKONDA SRI RAM,VIZIANAGARAM vs. INCOME TAX OFFICE, WARD-2, VIZIANAGARAM

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

Bench: Shri Duvvuru Rl Reddy, Hon’Bleआयकर अपील सं./I.T.A.No.178/Viz/2022 (ननधधारण वर्ा / Assessment Year : 2017-18) Manchokonda Sri Ram Vs. Income Tax Officer D.No.7-1-36, Ward-1 Manchukonda Vari Veedhi Vizianagaram Vizianagaram [Pan : Acnpr3037M] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) अपीलधथी की ओर से/ Appellant By : Shri G.V.N.Hari, Ar प्रत्यधथी की ओर से / Respondent By : Shri Sankar Pandi, Dr सुनवधई की तधरीख / Date Of Hearing : 04.01.2023 घोर्णध की तधरीख/Date Of Pronouncement : 06 .01.2023

cash deposits in bank accounts. 4. Any other grounds may be urged at the time of hearing. 5. Ground No.1,2 and 4 are general in nature which do not require specific adjudication. 6. Ground No.3 is related to disallowance

THE DEPUTY COMMISSIONER OF INCOME TAX (INTERNATIONAL TAXATION)., VISAKHAPATNAM vs. VARUN OGILI, NELLORE

In the result, appeal of the Revenue is partly allowed for statistical purposes

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकरअपीलसं./I.T.A. No.137/Viz/2021("नधा"रणवष"/Asst. Year:2017-18) Deputy Commissioner Of Income Vs. Sri Varun Ogili, Tax (International Taxation), Nellore. Visakhapatnam. Pan: Aakpo 5012 C C.O. No. 4/Viz/2022 (Inआयकरअपीलसं./ I.T.A. No.137/Viz/2021) ("नधा"रणवष"/ Assessment Year :2017-18) Sri Varun Ogili, Vs. Deputy Commissioner Of Nellore. Income Tax (International Pan: Aakpo 5012 C Taxation), Visakhapatnam. (अपीलाथ"/ Appellant) (""यथ"/ Respondent) अपीलाथ"क"ओरसे/ Assessee By : Sri Sunil Vamsi Krishna Kota ""याथ"क"ओरसे/ Revenue By : Sri On Hari Prasada Rao, Sr. Ar सुनवाईक"तार"ख/ Date Of Hearing : 14/03/2023 घोषणाक"तार"ख/Date Of : 04/05/2023 Pronouncement O R D E R

Disallowance of Agricultural income Rs. 6,55,000 2 Suppression of interest income Rs. 36,90,643 3 Unexplained cash deposit

THE INCOME TAX OFFICER, INTERNATIONALTAXATION, , VIJAYAWADA vs. KRISHNA MOHAN MALEMPATI, WELLINGTON MANOR

In the result, appeal of the Revenue is dismissed

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

cash deposits as unexplained and added it to the total income of the assessee. Further, the Ld. AO also observed that the assessee has claimed Rs. 29 lakhs towards cost of improvement in the computation of LTCG. The Ld. AO found that the assessee has not provided the details of all the expenses incurred towards cost of improvement and hence

RUTH MAMIDI,WEST GODAVARI vs. INCOME TAX OFFICER, WARD-1, TADEPALLIGUDEM

In the result, appeal of the assessee is partly allowed

Bench: Shri Duvvuru Rl Reddy, Hon’Bleआयकरअपीलसं./ I.T.A. No.03/Viz/2023 ("नधा"रणवष"/ Assessment Year: 2017-18) Mrs. Ruth Mamidi, Vs. Income Tax Officer, 3-45 Ananthapalli, Ward-1, Ramalayam Veedhi, Nallajerla Tadepalligudem, Mandal, West Godavari, Andhra Pradesh-534101. Andhra Pradesh – 534111. Pan: Cxmpm 2888 M (अपीलाथ"/ Appellant) (""यथ"/ Respondent) अपीलाथ"क"ओरसे/ Appellant By : Sri C. Subrahmanyam, Ar ""याथ"क"ओरसे/ Respondent By : Sri On Hari Prasada Rao, Sr. Ar सुनवाईक"तार"ख/ Date Of Hearing : 21/06/2023 घोषणाक"तार"ख/Date Of : 17/07/2023 Pronouncement O R D E R

depositing into the bank account. Accordingly, the ld.AO disallowed 3/4th of the sale consideration and considered the proportionate cash deposit

SRI VASAVI KALA MANDIR,BOBBILI vs. INCOME TAX OFFICER, WARD-1, VIZIANAGARAM

In the result, appeal filed by the assessee is allowed

Bench: Shri Duvvuru Rl Reddy, Hon’Bleआयकर अपील सं./ I.T.A. No.107/Viz/2024 (िनधा"रण वष" / Assessment Year : 2017-18) Sri Vasavi Kala Mandir, Vs. The Income Tax Officer, D.No. 2/16, Main Road, Ward-1, Bobbili, Vizianagaram Dist, Vizianagaram District, Andhra Pradesh – 535558. Andhra Pradesh-535002. Pan: Aaifs2687P (अपीलाथ"/ Appellant) (""यथ"/ Respondent) अपीलाथ" क" ओर से/ Appellant By : Sri Gvn Hari, Ar ""याथ" क" ओर से / Respondent By : Dr. Aparna Villuri, Sr. Ar सुनवाई क" तारीख / Date Of Hearing : 30/07/2024 घोषणा क" तारीख/Date Of : 27/08/2024 Pronouncement O R D E R

deposited in the bank account of the assessee. This fact was explained along with documentary evidence before the Ld. AO as well as the Ld. CIT(A)-NFAC. However, the Ld. AO disallowed the cash

SATYA PATTABHIRAM THAKASI,ANAKAPALLI vs. INCOME TAX OFFICER, WARD-1, ANAKAPALLE

In the result, appeal of the assessee is allowed

Bench: Shri Duvvuru Rl Reddy, Hon’Ble(Through Hybrid Hearing) आयकर अपील सं./ I.T.A. No.179/Viz/2024 (िनधा"रण वष" / Assessment Year : 2017-18) Satya Pattabhiram Thakasi, Vs. Income Tax Officer, 9-1-74/3, Lakshmi Narayana Ward-1, Nagar, Anakapalli – 531001, Aayakar Bhavan, Andhra Pradesh. Gandhinagar, Anakapalli, Pan: Abjpt5614K Andhra Pradesh-531001. (अपीलाथ"/ Appellant) (""यथ"/ Respondent) अपीलाथ" क" ओर से/ Appellant By : Sri C. Sanjeev Rao, Ar ""याथ" क" ओर से / Respondent By : Dr. Aparna Villuri, Sr. Ar सुनवाई क" तारीख / Date Of Hearing : 24/07/2024 घोषणा क" तारीख/Date Of : 27/08/2024 Pronouncement O R D E R

cash deposits of Rs. 2,09,108/-. Hence, the disallowance made by the Ld. AO is not warranted and the Ld. Addl/JCIT

PILLI RAJA RAGHAVENDRA,VISAKHAPATNAM vs. THE ASSISTANT COMMISSIONER OF INCOME TAX,. CENTRAL CIRCLE-2,, VISAKHAPATNAM

In the result, appeal of the assessee is dismissed for the A

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपील सं./I.T.A.No.96/Viz/2019 & 97/Viz/2019 (ननधधारण वर्ा / Assessment Year : 2010-11 & 2012-13) Pilli Raja Raghavendra Vs. Asst. Commissioner Of Income Tax D.No.45-57-10/1/1 Central Circle-2 Narasimha Nagar Visakhapatnam Visakhapatnam [Pan : Bpfpp8326B] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) अपीलधथी की ओर से/ Appellant By : Shri G.V.N.Hari, Ar प्रत्यधथी की ओर से / Respondent By : Shri M.N.Murthy Naik, Cit(Dr) सुनवधई की तधरीख / Date Of Hearing : 21.03.2023 घोर्णध की तधरीख/Date Of 29.03.2023 : Pronouncement

deposits made into the bank account to the tune of Rs.1,80,400/- in the absence of satisfactory explanation with proper evidence. The AO has completed the assessment proceedings and passed an order u/s 143(3) r.w.s. 153C, by adding back Rs.1,80,400/- to the income returned and treating the agricultural income as Nil. 3. On being aggrieved

PILLI RAJA RAGHAVENDRA,VISAKHAPATNAM vs. THE ASSISTANT COMMISSIONER OF INCOME TAX,. CENTRAL CIRCLE-2,, VISAKHAPATNAM

In the result, appeal of the assessee is dismissed for the A

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपील सं./I.T.A.No.96/Viz/2019 & 97/Viz/2019 (ननधधारण वर्ा / Assessment Year : 2010-11 & 2012-13) Pilli Raja Raghavendra Vs. Asst. Commissioner Of Income Tax D.No.45-57-10/1/1 Central Circle-2 Narasimha Nagar Visakhapatnam Visakhapatnam [Pan : Bpfpp8326B] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) अपीलधथी की ओर से/ Appellant By : Shri G.V.N.Hari, Ar प्रत्यधथी की ओर से / Respondent By : Shri M.N.Murthy Naik, Cit(Dr) सुनवधई की तधरीख / Date Of Hearing : 21.03.2023 घोर्णध की तधरीख/Date Of 29.03.2023 : Pronouncement

deposits made into the bank account to the tune of Rs.1,80,400/- in the absence of satisfactory explanation with proper evidence. The AO has completed the assessment proceedings and passed an order u/s 143(3) r.w.s. 153C, by adding back Rs.1,80,400/- to the income returned and treating the agricultural income as Nil. 3. On being aggrieved