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31 results for “disallowance”+ Section 153(3)clear

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Key Topics

Section 153C29Section 14826Addition to Income26Section 143(2)25Disallowance16Deduction15Section 13214Section 153A13Section 14712

NRI ACADEMY OF SICENCES,VIJAYAWADA vs. INCOME TAX OFFICER, (EXEMPTION CIRCLE), VIJAYAWADA

In the result, appeal of the assessee is allowed

ITA 213/VIZ/2025[2023-24]Status: DisposedITAT Visakhapatnam10 Oct 2025AY 2023-24

Bench: Shri Vijay Pal Rao, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकरअपीलसं./I.T.A.No.213/Viz/2025 (निर्धारणवर्ा/ Assessment Year:2023-24) Vs. Nri Academy Of Sciences Income Tax Officer – Exemption 60-3-1/44 Yk Buildings Vijayawada Bus Route No. 5 Ramachandra Nagar Vijayawada, Currency Nagar S.O. Vijayawada (Urban) Krishna – 520008, Andhra Pradesh [Pan:Aaatn4207C] करदाता का प्रतततितित्व/ Assessee Represented By : Shri C. Subrahmanyam, Ca राजस्व का प्रतततितित्व/ Department Represented By : Dr. Aparna Villuri, Sr.Ar

Section 12ASection 143(1)Section 143(1)(a)Section 143(1)(iv)Section 40ASection 40A(3)

disallowed.” 11. Further, the Co-ordinate Bench of Raipur in the case of Harshdeep Singh Juneja v. Dy. CIT [2023] 153 taxmann.com 303 (Raipur-Trib.) deleted the additions made by the CPC under section 40A(3

Showing 1–20 of 31 · Page 1 of 2

Section 5712
Section 148A11
Search & Seizure10

BTHINA KUMARA SWAMY REDDY,NELLORE vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, GUNTUR

In the result, appeal of the assessee is allowed

ITA 289/VIZ/2025[2019-20]Status: DisposedITAT Visakhapatnam18 Jun 2025AY 2019-20

Bench: Shri Veeravalli Durga Rao, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकरअपीलसं./I.T.A.Nos.287, 288 & 289/Viz/2025 (निर्धारणवर्ा/ Assessment Years: 2017-18, 2018-19 & 2019-20) Bathina Kumara Swamy Reddy V. Dcit – Central Circle -1 C.R. Building, Kannavari Thota Plot No. 7, Santhi Nagar Guntur – 522001, Andhra Pradesh Nellore - 524003 [Pan: Abxpb1094K] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent)

Section 132Section 139(1)Section 142(1)Section 143(2)Section 143(3)Section 153ASection 153DSection 40

disallowance of the Page No. 3 I.T.A.Nos.287, 288 & 289/VIZ/2025 Bathina Kumara Swamy Reddy short term capital loss incurred of Rs. 2,15,58,733/- on sale of listed equity shares. 6. On the facts and circumstance of the case, the Learned CIT(Appeals) is not justified in upholding that the appellant is not eligible to carry forward the unabsorbed

BATHINA KUMARA SWAMY REDDY,NELLORE vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, GUNTUR

In the result, appeal of the assessee is allowed

ITA 288/VIZ/2025[2018-19]Status: DisposedITAT Visakhapatnam18 Jun 2025AY 2018-19

Bench: Shri Veeravalli Durga Rao, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकरअपीलसं./I.T.A.Nos.287, 288 & 289/Viz/2025 (निर्धारणवर्ा/ Assessment Years: 2017-18, 2018-19 & 2019-20) Bathina Kumara Swamy Reddy V. Dcit – Central Circle -1 C.R. Building, Kannavari Thota Plot No. 7, Santhi Nagar Guntur – 522001, Andhra Pradesh Nellore - 524003 [Pan: Abxpb1094K] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent)

Section 132Section 139(1)Section 142(1)Section 143(2)Section 143(3)Section 153ASection 153DSection 40

disallowance of the Page No. 3 I.T.A.Nos.287, 288 & 289/VIZ/2025 Bathina Kumara Swamy Reddy short term capital loss incurred of Rs. 2,15,58,733/- on sale of listed equity shares. 6. On the facts and circumstance of the case, the Learned CIT(Appeals) is not justified in upholding that the appellant is not eligible to carry forward the unabsorbed

BATHINA KUMARA SWAMY REDDY,NELLORE vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, GUNTUR

In the result, appeal of the assessee is allowed

ITA 287/VIZ/2025[2017-18]Status: DisposedITAT Visakhapatnam18 Jun 2025AY 2017-18

Bench: Shri Veeravalli Durga Rao, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकरअपीलसं./I.T.A.Nos.287, 288 & 289/Viz/2025 (निर्धारणवर्ा/ Assessment Years: 2017-18, 2018-19 & 2019-20) Bathina Kumara Swamy Reddy V. Dcit – Central Circle -1 C.R. Building, Kannavari Thota Plot No. 7, Santhi Nagar Guntur – 522001, Andhra Pradesh Nellore - 524003 [Pan: Abxpb1094K] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent)

Section 132Section 139(1)Section 142(1)Section 143(2)Section 143(3)Section 153ASection 153DSection 40

disallowance of the Page No. 3 I.T.A.Nos.287, 288 & 289/VIZ/2025 Bathina Kumara Swamy Reddy short term capital loss incurred of Rs. 2,15,58,733/- on sale of listed equity shares. 6. On the facts and circumstance of the case, the Learned CIT(Appeals) is not justified in upholding that the appellant is not eligible to carry forward the unabsorbed

SRI DHARIPALLI SAMPATH,,WARANGAL vs. ACIT, CENTRAL CIRCLE-2,, VISAKHAPATNAM

In the result, the appeals of the assessee for the A

ITA 407/VIZ/2017[2006-2007]Status: DisposedITAT Visakhapatnam26 Oct 2018AY 2006-2007

Bench: Shri V. Durga Rao& Shri D.S. Sunder Singh

For Appellant: Sri M.V.Anil Kumar, AR
Section 132Section 143(2)Section 144Section 153A

disallowing Rs. 24,000/-, being deduction under chapter VIA of the Income Tax Act, 1961. For these and such other grounds that may be urged at the time of hearing Your Appellant prays that the Hon'ble Members may pass such orders deemed fit. 3. Ground Nos. 1& 2 in the appeal for the A.Y. 2006-07, are cash deposits

SRI DHARIPALLI SAMPATH,,WRANGAL vs. ACIT, CENTRAL CIRCLE-2,, VISAKHAPATNAM

In the result, the appeals of the assessee for the A

ITA 410/VIZ/2017[2009-2010]Status: DisposedITAT Visakhapatnam26 Oct 2018AY 2009-2010

Bench: Shri V. Durga Rao& Shri D.S. Sunder Singh

For Appellant: Sri M.V.Anil Kumar, AR
Section 132Section 143(2)Section 144Section 153A

disallowing Rs. 24,000/-, being deduction under chapter VIA of the Income Tax Act, 1961. For these and such other grounds that may be urged at the time of hearing Your Appellant prays that the Hon'ble Members may pass such orders deemed fit. 3. Ground Nos. 1& 2 in the appeal for the A.Y. 2006-07, are cash deposits

SRI DHARIPALLI SAMPATH,,WRANGAL vs. ACIT,CENTRAL CIRCLE-2,, VISAKHAPATNAM

In the result, the appeals of the assessee for the A

ITA 413/VIZ/2017[2012-2013]Status: DisposedITAT Visakhapatnam26 Oct 2018AY 2012-2013

Bench: Shri V. Durga Rao& Shri D.S. Sunder Singh

For Appellant: Sri M.V.Anil Kumar, AR
Section 132Section 143(2)Section 144Section 153A

disallowing Rs. 24,000/-, being deduction under chapter VIA of the Income Tax Act, 1961. For these and such other grounds that may be urged at the time of hearing Your Appellant prays that the Hon'ble Members may pass such orders deemed fit. 3. Ground Nos. 1& 2 in the appeal for the A.Y. 2006-07, are cash deposits

SRI DHARIPALLI SAMPATH,, ,WRANGAL vs. ACIT, CENTRAL CIRCLE-2, , VISAKHAPATNAM

In the result, the appeals of the assessee for the A

ITA 409/VIZ/2017[2008-2009]Status: DisposedITAT Visakhapatnam26 Oct 2018AY 2008-2009

Bench: Shri V. Durga Rao& Shri D.S. Sunder Singh

For Appellant: Sri M.V.Anil Kumar, AR
Section 132Section 143(2)Section 144Section 153A

disallowing Rs. 24,000/-, being deduction under chapter VIA of the Income Tax Act, 1961. For these and such other grounds that may be urged at the time of hearing Your Appellant prays that the Hon'ble Members may pass such orders deemed fit. 3. Ground Nos. 1& 2 in the appeal for the A.Y. 2006-07, are cash deposits

SRI DHARIPALLI SAMPATH,, WRANGAL,WRANGAL vs. ACIT, CENTRAL CIRCLE-2,, VISAKHAPATNAM

In the result, the appeals of the assessee for the A

ITA 411/VIZ/2017[2010-2011]Status: DisposedITAT Visakhapatnam26 Oct 2018AY 2010-2011

Bench: Shri V. Durga Rao& Shri D.S. Sunder Singh

For Appellant: Sri M.V.Anil Kumar, AR
Section 132Section 143(2)Section 144Section 153A

disallowing Rs. 24,000/-, being deduction under chapter VIA of the Income Tax Act, 1961. For these and such other grounds that may be urged at the time of hearing Your Appellant prays that the Hon'ble Members may pass such orders deemed fit. 3. Ground Nos. 1& 2 in the appeal for the A.Y. 2006-07, are cash deposits

SRI DHARIPALLI SAMPATH,,WRANGAL vs. ACIT, CENTRAL CIRCLE-2,, VISAKHAPATNAM

In the result, the appeals of the assessee for the A

ITA 408/VIZ/2017[2007-2008]Status: DisposedITAT Visakhapatnam26 Oct 2018AY 2007-2008

Bench: Shri V. Durga Rao& Shri D.S. Sunder Singh

For Appellant: Sri M.V.Anil Kumar, AR
Section 132Section 143(2)Section 144Section 153A

disallowing Rs. 24,000/-, being deduction under chapter VIA of the Income Tax Act, 1961. For these and such other grounds that may be urged at the time of hearing Your Appellant prays that the Hon'ble Members may pass such orders deemed fit. 3. Ground Nos. 1& 2 in the appeal for the A.Y. 2006-07, are cash deposits

SRI DHARIPALLI SAMPATH,,,WRANGAL vs. ACIT, CENTRAL CIRCLE-2,, VISAKHAPATNAM

In the result, the appeals of the assessee for the A

ITA 412/VIZ/2017[2011-2012]Status: DisposedITAT Visakhapatnam26 Oct 2018AY 2011-2012

Bench: Shri V. Durga Rao& Shri D.S. Sunder Singh

For Appellant: Sri M.V.Anil Kumar, AR
Section 132Section 143(2)Section 144Section 153A

disallowing Rs. 24,000/-, being deduction under chapter VIA of the Income Tax Act, 1961. For these and such other grounds that may be urged at the time of hearing Your Appellant prays that the Hon'ble Members may pass such orders deemed fit. 3. Ground Nos. 1& 2 in the appeal for the A.Y. 2006-07, are cash deposits

VENKATA PRASAD PULIPATI,AMARAVATHI vs. INCOME-TAX OFFICER, WARD-2(1), GUNTUR

In the result, the appeal filed by the assessee is allowed in terms of our aforesaid observations

ITA 612/VIZ/2025[2016-17]Status: DisposedITAT Visakhapatnam19 Dec 2025AY 2016-17

Bench: Shri Ravish Sood & Shri Balakrishnan S.आ.अपी.सं /Ita No.612/Viz/2025 (िनधा"रण वष"/Assessment Year: 2016-17) Venkata Prasad Pulipati, Vs. Income Tax Officer, Amaravathi. Ward-2(1), Pan: Asapp8796L Guntur. (Appellant) (Respondent) िनधा"रती "ारा/Assessee By: Shri I. Kama Sastry, Ca राज" व "ारा/Revenue By: Dr. Aparna Villuri, Sr. Ar सुनवाई की तारीख/Date Of 03/12/2025 Hearing: घोषणा की तारीख/Date Of 19/12/2025 Pronouncement: आदेश / Order

For Appellant: Shri I. Kama Sastry, CAFor Respondent: Dr. Aparna Villuri, Sr. AR
Section 147Section 148Section 148ASection 149(1)(b)Section 151Section 30Section 69

3. Thereafter, the AO vide his order under section 30/05/2023 after making certain additions, viz., (i) short term capital gains (STCG) on sale of property: Rs.11,55,505/-; (ii) disallowance of the assessee’s claim of long term capital loss: Rs.47,729/-; and (iii) unexplained investment under section 69 of the Act towards purchase of an immovable property: Rs.33

THE DCIT,, VIJAYAWADA vs. KWALITY FEEDS LTD.,, GUDIVADA

In the result, appeal filed by the Revenue is allowed for statistical purpose and the Cross objection filed by the assessee is dismissed

ITA 26/VIZ/2015[2011-12]Status: DisposedITAT Visakhapatnam18 Jul 2018AY 2011-12

Bench: Shri V. Durga Rao, Hon’Ble & Shri D.S. Sunder Singh, Hon’Bledcit, Circle-1(1), Vs. M/S. Kwality Feeds Ltd., Vijayawada. No.3/57, Ramanapudi, Gudivada Rural Mandal, Krishna District. Pan No. Aaack 9357 P (Appellant) (Respondent) C.O.No.17/Viz/2015 ( Arising Out Of Ita No. 26/Viz/2015) (Asst. Year : 2011-12) M/S. Kwality Feeds Ltd., Vs. Dcit, Circle-1(1), No.3/57, Ramanapudi, Vijayawada. Gudivada Rural Mandal, Krishna District. Pan No. Aaack 9357 P (Appellant) (Respondent)

For Appellant: Shri K. Siva Ram Kumar, CAFor Respondent: Shri Deba Kumar Sonawal, CIT-DR
Section 115JSection 143(1)Section 143(2)Section 143(3)

section 143(3) of the Act. 3. During the course of assessment proceedings, the Assessing Officer has noticed that assessee claimed expenditure of Rs.3,84,60,222/- under the head ‘power and fuel’ in the profit & loss account. However, in the Director’s Report (Form-A), it was clearly reported that the expenditure incurred under the power C.O.No. 17/VIZ/2015

POTHINA SATYANARAYANA,VISAKHAPATNAM vs. INCOME TAX OFFICER, WARD-2(5), VISAKHAPATNAM

In the result, appeal filed by the assessee is allowed in terms of our aforesaid observations

ITA 568/VIZ/2025[2018-19]Status: DisposedITAT Visakhapatnam26 Nov 2025AY 2018-19

Bench: Shri Ravish Sood & Shri Balakrishnan S.आ.अपी.सं /Ita No.568/Viz/2025 (िनधा"रण वष"/Assessment Year: 2018-19) Pothina Satyanarayana, Vs. Income Tax Officer, Visakhapatnam. Ward-2(5), Pan: Ahdpp1312N Visakhapatnam. (Appellant) (Respondent) िनधा"रती "ारा/Assessee By: Sri Gvn Hari, Advocate राज" व "ारा/Revenue By: Dr. Aparna Villuri, Sr. Ar सुनवाई की तारीख/Date Of 19/11/2025 Hearing: घोषणा की तारीख/Date Of 26/11/2025 Pronouncement: आदेश / Order 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 10/07/2025, Which In Turn Arises From The Order Passed By The Assessing Officer (For Short, “Ao”) Under Section 147 R.W.S 144 R.W.S 144B Of The Income-Tax Act, 1961 (For Short, “Act”), Dated 12/02/2024 For The Assessment Year 2018-19. The 2 Pothina Satyanarayana Vs. Ito

For Appellant: Sri GVN Hari, AdvocateFor Respondent: Dr. Aparna Villuri, Sr. AR
Section 139(1)Section 147Section 148Section 148ASection 151Section 151ASection 54F

disallowance of cost of improvement. 5. Any other ground that may be urged at the time of appeal hearing.” 2. Succinctly stated, the AO based on information that the income of the assessee aggregating to Rs.610.39 lakhs, viz., (i) interest other than interest on securities: Rs.0.62 lakhs; (ii) payments to contractors: Rs.39.29 lakhs; and (iii) sale consideration received on sale

UPPADA KESAVAJANARDHANA RAO,FLORIDA, USA vs. ASSISTANT COMMISSIONER OF INCOME-TAX, INTERNATIONAL TAXATION, , VISAKHAPATNAM

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

ITA 40/VIZ/2024[2016-17]Status: DisposedITAT Visakhapatnam12 Sept 2024AY 2016-17

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपील सं./I.T.A. No. 40/Viz/2024 (निर्धारणवर्ा/ Assessment Year: 2016-17) Uppada Kesavajanardhana Rao V. Asst. Cit 7266, Chelsea Harbor Dr International Taxation Orlando, Florida, Usa – 32829 Income Tax Office, Infinity Towers Sankaramatam Road Usa - 322829 Visakhapatnam - 530016 [Pan :Aiipk6712H] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) करदधतध कध प्रनतनिनर्त्व / Assessee Represented By : Mrs. Hema Latha K., Ar रधजस्व कध प्रनतनिनर्त्व / Department Represented By : Dr. Aparna Villuri, Sr.Ar

Section 139Section 142(1)Section 144Section 144CSection 147Section 148

153. pass the assessment order under sub section (3) within one month from the end of the month in which. (a) the acceptance is received; or (b) the period of fling of objections under sub-section (2) expires." In view of the above provisions of the I.T Act, Assessment order passed on 11.05.2022 within the time limit stipulate

LALITHA DEVI,,KAKINADA vs. THE ACIT,, RAJAHMUNDRY

In the result, the appeals filed by the assessee in ITA

ITA 112/VIZ/2017[2008-2009]Status: DisposedITAT Visakhapatnam04 Apr 2018AY 2008-2009

Bench: Shri V. Durga Rao & Shri D.S. Sunder Singh

For Appellant: Shri P. Prabhakara MurthyFor Respondent: Shri Deba Kumar Sonowal
Section 132Section 153CSection 54F

disallowed the interest relatable to the unsecured. 3. Aggrieved by the order of the A.O., the assessee went on appeal before the CIT(A) and the Ld. CIT(A) confirmed the addition made by the A.O. as under: 8.4) I have carefully considered the written submissions and the facts of the case. There is no dispute regarding the action u/s.132

LALITHA DEVI,,KAKINADA vs. THE ACIT,, RAJAHMUNDRY

In the result, the appeals filed by the assessee in ITA

ITA 111/VIZ/2017[2007-2008]Status: DisposedITAT Visakhapatnam04 Apr 2018AY 2007-2008

Bench: Shri V. Durga Rao & Shri D.S. Sunder Singh

For Appellant: Shri P. Prabhakara MurthyFor Respondent: Shri Deba Kumar Sonowal
Section 132Section 153CSection 54F

disallowed the interest relatable to the unsecured. 3. Aggrieved by the order of the A.O., the assessee went on appeal before the CIT(A) and the Ld. CIT(A) confirmed the addition made by the A.O. as under: 8.4) I have carefully considered the written submissions and the facts of the case. There is no dispute regarding the action u/s.132

NO 368 KOLAKALURU PRIMARY AGRICULTURAL CO OPERATIVE CREDIT SOCIETY LIMITED,GUNTUR vs. INCOME TAX OFFICER, WARD-1, TENALI

In the result, the appeal filed by the assessee is allowed in terms of our aforesaid observations

ITA 455/VIZ/2025[2018-19]Status: DisposedITAT Visakhapatnam10 Oct 2025AY 2018-19

Bench: Shri Ravish Sood & Shri Balakrishnan S.आ.अपी.सं /Ita No.455/Viz/2025 (िनधा"रण वष"/Assessment Year: 2018-19) No. 368 Kolakaluru Vs. The Income Tax Officer, Primary Agricultural Co- Ward-1, Operative Credit Society Tenali. Limited, Tenali. Pan: Aaban6994Q (Appellant) (Respondent) िनधा""रती "ारा/Assessee By: Sri Gvn Hari, Advocate राज" व "ारा/Revenue By: Dr. Aparna Villuri, Sr. Ar सुनवाई की तारीख/Date Of Hearing: 06/10/2025 घोषणा की तारीख/Date Of 10/10/2025 Pronouncement: आदेश / Order Per. Ravish Sood, Jm : The Present Appeal Filed By The Assessee-Society Is Directed Against The Order Passed By The Commissioner Of Income-Tax (Appeals), National Faceless Appeal Center (Nfac), Delhi, Dated 25/06/2025, Which In Turn Arises From The Order Passed By The Assessing Officer Under Section 147 R.W.S 144 R.W.S 144B Of The 2 No. 368 Kolakaluru Primary Agricultural Cooperative Credit Society Limited Vs. Ito

For Appellant: Sri GVN Hari, AdvocateFor Respondent: Dr. Aparna Villuri, Sr. AR
Section 147Section 148Section 148ASection 151Section 151ASection 80PSection 80P(2)(a)

disallowance of deduction U/s. 80P of the Act. 4. Any other ground that may be urged at the time of appeal hearing.” 3. Also, the assessee-society has raised the following additional grounds of appeal: “1. The notice U/s. 148A(b) issued on 21/03/2022 did not provide for clear 7 days of time to the appellant and hence the same

BOMMANA RAJKUMAR,RAJAHMUNDRY vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, RAJAHMUNDRY

In the result, appeal of the assessee in (i)

ITA 548/VIZ/2018[2014-15]Status: DisposedITAT Visakhapatnam08 Nov 2019AY 2014-15

Bench: Shri V. Durga Rao& Shri D.S. Sunder Singhआयकर अपील सं./I.T.A.No.546-548/Viz/2018 (ननधधारण वर्ा/Assessment Year : 2012-13 To 2014-15) Bommana Rajkumar Vs. Asst.Commissioner Of Prop. M/S Bommana Rajkumar & Co Income Tax Main Road Central Circle Rajahmundry Rajahmundry [Pan : Abkpr3836J] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) अपीलधथी की ओर से/ Appellant By : Shri G.V.N.Hari, Ar प्रत्यधथी की ओर से / Respondent By : Shri D.K.Sonowal, Cit, Dr सुनवधई की तधरीख / Date Of Hearing : 31.10.2019 घोर्णध की तधरीख/Date Of Pronouncement : 08.11.2019 आदेश /O R D E R

For Appellant: Shri G.V.N.Hari, ARFor Respondent: Shri D.K.Sonowal, CIT, DR
Section 143(2)Section 153CSection 57

3 I.T.A. No.546-548/Viz/2018, A.Y.2012-13 to 2014-15 Bommana Rajkumar, Rajahmundry the case of M/s G.S.L.Educational Society, Rajahmundry( ‘society’ in short) on 25.07.2013. During the course of search in the residence of Shri Adapa Rambabu, the Accountant of the society, certain incriminating material was found relating to the assessee, evidencing the undisclosed income. therefore, the AO has initiated the proceedings

BOMMANA RAJKUMAR,RAJAHMUNDRY vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, RAJAHMUNDRY

In the result, appeal of the assessee in (i)

ITA 547/VIZ/2018[2013-14]Status: DisposedITAT Visakhapatnam08 Nov 2019AY 2013-14

Bench: Shri V. Durga Rao& Shri D.S. Sunder Singhआयकर अपील सं./I.T.A.No.546-548/Viz/2018 (ननधधारण वर्ा/Assessment Year : 2012-13 To 2014-15) Bommana Rajkumar Vs. Asst.Commissioner Of Prop. M/S Bommana Rajkumar & Co Income Tax Main Road Central Circle Rajahmundry Rajahmundry [Pan : Abkpr3836J] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) अपीलधथी की ओर से/ Appellant By : Shri G.V.N.Hari, Ar प्रत्यधथी की ओर से / Respondent By : Shri D.K.Sonowal, Cit, Dr सुनवधई की तधरीख / Date Of Hearing : 31.10.2019 घोर्णध की तधरीख/Date Of Pronouncement : 08.11.2019 आदेश /O R D E R

For Appellant: Shri G.V.N.Hari, ARFor Respondent: Shri D.K.Sonowal, CIT, DR
Section 143(2)Section 153CSection 57

3 I.T.A. No.546-548/Viz/2018, A.Y.2012-13 to 2014-15 Bommana Rajkumar, Rajahmundry the case of M/s G.S.L.Educational Society, Rajahmundry( ‘society’ in short) on 25.07.2013. During the course of search in the residence of Shri Adapa Rambabu, the Accountant of the society, certain incriminating material was found relating to the assessee, evidencing the undisclosed income. therefore, the AO has initiated the proceedings