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Section 143(3)46 Addition to Income35 Section 143(2)31 Section 271(1)(c)29 Section 142(1)24 Section 153A22 Section 10A21 Section 14719 Search & Seizure

THE DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2, VISAKHAPATNAM vs. ATR WAREHOUSING PRIVATE LIMITED, VISAKHAPATNAM

In the result, appeal of the Revenue is dismissed

ITA 103/VIZ/2020[2012-13]Status: DisposedITAT Visakhapatnam21 Dec 2022AY 2012-13

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

For Respondent: Sri MN Murthy Naik, CIT-DR

Section 132Section 143(3)Section 153A

undisclosed income or property discovered in the course of search which were not produced or not already disclosed or made known in the course of original assessment.” 17. It has further been held that: “On the date of the search the assessments already stood completed. Since no incriminating material was unearthed during the search, no additions could have been made

THE DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2, VISAKHAPATNAM vs. ATR WAREHOUSING PRIVATE LIMITED, VISAKHAPATNAM

Showing 1–20 of 51 · Page 1 of 3

THE DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2, VISAKHAPATNAM vs. ATR WAREHOUSING PRIVATE LIMITED, VISAKHAPATNAM

THE DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2, VISAKHAPATNAM vs. ATR WAREHOUSING PRIVATE LIMITED, VISAKHAPATNAM

THE DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2, VISAKHAPATNAM vs. ATR WAREHOUSING PRIVATE LIMITED, VISAKHAPATNAM

THE DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2, VISAKHAPATNAM vs. ATR WAREHOUSING PRIVATE LIMITED, VISAKHAPATNAM

THE DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2, , VISAKHAPATNAM vs. ANUMOLU TIRUPATI RAYUDU(HUF),, VISAKHAPATNAM

DEPUTY COMMISSIONER OF INCOME TAX (EXEMPTIONS), VIJAYAWADA vs. KANDULA LAKSHUMMA MEMORIAL EDUCATIONAL SOCIETY, KADAPA

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, GUNTUR vs. VENKATRAMA POULTRIES PVT. LTD., GUNTUR

THE ETIKOPPAKA COOP AGRICULTURAL INDUSTRIAL SOCIETY LIMITED,VISAKHAPATNAM vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE 2(1),, VISAKHAPATNAM

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, GUNTUR vs. VENKATRAMA POULTRIES PVT. LTD., GUNTUR

FIRST TEK PRIVATE LIMITED,HYDERABAD vs. THE ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, VIJAYAWADA

THE ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, VIJAYAWADA vs. M/S. FIRST TEK PVT.LTD, HYDERABAD

FIRST TEK PRIVATE LIMITED,HYDERABAD vs. THE ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, VIJAYAWADA

FIRST TEK PRIVATE LIMITED,HYDERABAD vs. THE ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, VIJAYAWADA

FIRST TEK PRIVATE LIMITED,HYDERABAD vs. THE ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, VIJAYAWADA

THE ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, VIJAYAWADA vs. M/S. FIRST TEK PVT.LTD, HYDERABAD

FIRST TEK PRIVATE LIMITED,HYDERABAD vs. THE ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, VIJAYAWADA

LAKSHMIVARAPRASADA SURENDRANATH SAI MEKA,KRISHNA DISTRICT vs. INCOME TAX OFFICER WARD 1, MACHILIPATNAM, MACHILIPATNAM

MEKA RANGANAYAKAMMA,KRISHNA DISTRICT vs. INCOME TAX OFFICER, WARD-2(3), VIJAYAWADA

THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-1, , VISAKHAPATNAM vs. MANCHUKONDA SHYAM, VISAKHAPATNAM

THE VIJAYAWADA ELECTRICITY EMPLOYEES CO OPERATIVE CREDIT SOCIETY LIMITED,VIJAYAWADA vs. INCOME TAX OFFICE WARD 2(1) , VIJAYAWADA

DY. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, GUNTUR vs. VENKATRAMA POULTRIES PVT LTD, GUNTUR

ASHOK KUMAR AGRAWAL,VISAKHAPATNAM vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, VISAKHAPATNAM