DCIT, CIRCLE - 3(1), , VISAKHAPATNAM vs. NORD ANGLIA EDUCATION INFRASTRUCTURE PRIVATE LIMITED, VISAKHAPATNAM

House Property' by treating the income from letting out\nassessable as business income and not as income from house property

GOWTHAM RESIDENTIAL JUNIOR COLLEGE,VIJAYAWADA vs. ACIT, CENTRAL CIRCLE, VIJAYAWADA

In the result, appeals of the assessee are allowed

Bench: Shri Ravish Sood, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपीलसं./I.T.A.Nos.25 & 26/Viz/2022 (निर्धारण वर्ा/ Assessment Years: 2017-18 & 2013-14) Gowtham Residential Junior College V. Asst. Cit-Central Circle Vijayawada 1-87, Gudavalli Village Gudavalli, Vijayawada – 521104 Andhra Pradesh [Pan: Aaefg4399L] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent)

business income and claimed the expenditure against the said income thereby reported the total income at loss. The Assessing Officer has treated the rental income as income from house property

GOWTHAM RESIDENTIAL JUNIOR COLLEGE,VIJAYAWADA vs. ACIT, CENTRAL CIRCLE, VIJAYAWADA

In the result, appeals of the assessee are allowed

Bench: Shri Ravish Sood, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपीलसं./I.T.A.Nos.25 & 26/Viz/2022 (निर्धारण वर्ा/ Assessment Years: 2017-18 & 2013-14) Gowtham Residential Junior College V. Asst. Cit-Central Circle Vijayawada 1-87, Gudavalli Village Gudavalli, Vijayawada – 521104 Andhra Pradesh [Pan: Aaefg4399L] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent)

business income and claimed the expenditure against the said income thereby reported the total income at loss. The Assessing Officer has treated the rental income as income from house property

ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE- 1(1), , GUNTUR vs. BBM ESTATES PRIVATE LIMITED, GUNTUR

In the result, Revenue appeal is allowed and the C

Bench: Shri Vijay Pal Rao, Vice-A N D Shri S. Balakrishnan.आ.अपी.सं /Ita No.185/Viz/2024 (िनधा"रण वष"/Assessment Year: 2020-21) Acit Vs. Bbm Estates (P) Ltd Circle 1(1) Guntur Guntur Pan: Aaace2607G (Appellant) (Respondent) C.O No.12/Viz/2024 (Arising Out Of Ita No.1895/Viz/2024) Bbm Estates (P) Ltd Vs. Acit Guntur Circle 1(1) Pan: Aaace2607G Guntur (Appellant) (Respondent) िनधा""रती "ारा/Assessee By: Shri G.V.N. Hari, Ca राज" व "ारा/Revenue By:: Shri Satyasai Rath, Dr सुनवाई की तारीख/Date Of Hearing: 07/01/2025 घोषणा की तारीख/Pronouncement: 01/04/2025 आदेश/Order

property is one of the main objects of the assessee company and this lease/rental income is the only income reported by the assessee as business income in the books of account/audited financials. We found that the claim of the assessee in the return of income declaring the rental income as income from house

SITA RAMA RAJU SAGI,BHIMAVARAM vs. ITO WARD 1 BHIMAVARAM, BHIMAVARAM

In the result, appeal of the assessee is allowed

Bench: Shri Vijay Pal Rao, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपील सं./ I.T.A. No.154/Viz/2025 (धनिाारण िर्ा / Assessment Year : 2020-21) Sita Rama Raju Sagi, Vs. Income Tax Officer, Bhimavaram – 534202. Ward-1, Pan: Egapa3925J Bhimavaram. (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) अपीलार्थी की ओर से/ Assessee By : Mrs. Hema Latha K, Ca प्रत्यार्थी की ओर से / Revenue By : Dr. Satyasai Rath, Cit-Dr सुनिाई की तारीख / Date Of Hearing : 30/04/2025 घोर्णा की तारीख/Date Of : 20/05/2025 Pronouncement O R D E R

house property as income from business and (2) denying the benefit of carry forward loss of income from house property

NALLAMOTHU VIJAYA LAKSHMI,GUNTUR vs. THE INCOME TAX OFFICER, WARD-2(1), GUNTUR

In the result, the appeal of the assessee is allowed

Bench: Shri Duvvuru Rl Reddy, Hon’Bleआयकर अपील सं./I.T.A.No.164/Viz/2022 (ननधधारण वर्ा / Assessment Year : 2017-18) Nallamothu Vijaya Lakshmi Vs. Income Tax Officer D.No.11-5-19/11 Ward-2(1) Raja’S Gardens Guntur Guntur [Pan : Acbpn3248C] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) अपीलधथी की ओर से/ Appellant By : Shri G.V.N.Hari, Ar प्रत्यधथी की ओर से / Respondent By : Shri On Hari Prasada Rao, Dr सुनवधई की तधरीख / Date Of Hearing : 22.02.2023 घोर्णध की तधरीख/Date Of Pronouncement : 28 .02.2023

house property”. He further submitted that the rental income received by the tenant by sub letting a property can be charged to tax under the head “income from other sources” or “profits and gains from business

ACN INFOTECH INDIA PRIVATE LIMITED,VISAKHAPATANAM vs. ACIT CIRCLE-1(1), VISAKHAPATANAM

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

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपील सं./I.T.A.No.94/Viz/2022 (ननधधारण वर्ा / Assessment Year : 2017-18) Acn Infotech India Private Limited Vs. Asst.Commissioner Of 3A, Balajis Mangalagiri Chambers Income Tax Siripuram Circle-1(1) Visakhapatnam Visakhapatnam [Pan : Aafca7810A]

property, in the interests of justice. 7) The Learned Principal Commissioner of Income tax erred in treating the impugned rental income of Rs.15,27,779/-, if not accepted the contentions of the appellant company raised in this regard, as business Income as against the correct head of the Income of Income from House

SEEMAKURTI SARADA,RAJAM vs. THE INCOME TAX OFFICER, WARD-1, SRIKAKULAM

In the result, appeal filed by the assessee is allowed

Bench: Shri Duvvuru Rl Reddy, Hon’Ble

business or profession’ in the intimation U/s. 143(1) of the Act as the appellant already admitted this amount under the head ‘income from other sources’ and ‘income from house property

ANURADHA VASIREDDY,VIJAYAWADA vs. INCOME TAX OFFICER, WARD-2(2), VIJAYAWADA

In the result, appeal filed by the assessee is allowed for statistical purposes as indicated hereinabove

Bench: Shri Duvvuru Rl Reddy, Hon’Bleआयकर अपील सं./ I.T.A. No.113/Viz/2024 (िनधा"रण वष" / Assessment Year : 2017-18) Anuradha Vasireddy, Vs. Income Tax Officer, 29-26-129, Jadagam Vari Street, Ward-2(2), Suryaraopet, Vijayawada-520002, Vijayawada. Andhra Pradesh. Pan: Acjpv6946M (अपीलाथ"/ Appellant) (""यथ"/ Respondent) अपीलाथ" क" ओर से/ Appellant By : Sri C. Subrahmanyam, Ar ""याथ" क" ओर से / Respondent By : Dr. Aparna Villuri, Sr. Ar सुनवाई क" तारीख / Date Of Hearing : 22/07/2024 घोषणा क" तारीख/Date Of : 25/07/2024 Pronouncement O R D E R

income from House Property of Rs. 74,222/-, business income U/s. 44AD of Rs. 5,05,107/- and income other

TIRUMALA SURYA KUMARI ,SRIKAKULAM vs. INCOME TAX OFFICER, WARD-1, SRIKAKULAM

In the result, appeal filed by the assessee is partly allowed for statistical purposes as indicated herein above

Bench: Shri Duvvuru Rl Reddy, Hon’Bleआयकर अपील सं./ I.T.A. No.215/Viz/2023 (िनधा"रण वष" / Assessment Year : 2012-13) Tirumala Surya Kumari, Vs. Income Tax Officer, Srikakulam. Ward-1, Pan: Aezpt7686L Srikakulam. (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 : 11/06/2024 घोषणा क" तारीख/Date Of : 08/08/2024 Pronouncement O R D E R

house property, income from business being income from wines and partnership firm besides income from other sources. The assessee e-filed

BOGGAVARAPU ANKAMMA RAO,CHILAKALURIPET vs. PRINCIPAL COMMISSIONER OF INCOME TAX, VIJAYAWADA

In the result, the appeal filed by the assessee is allowed for statistical purpose

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपील सं./I.T.A.No.145/Viz/2021 (ननधधारण वर्ा / Assessment Year : 2016-17) Boggavarapu Ankamma Rao Vs. Pr.Commissioner Of D.No.1-727, 9Th Lane Income Tax Pandaripuram Vijayawada Chilakaluripet [Pan : Acspb0321L] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) अपीलधथी की ओर से/ Appellant By : Shri P.Bala Srinivas, Ar प्रत्यधथी की ओर से / Respondent By : Shri Mn Murthy Naik, Cit (Dr) सुनवधई की तधरीख / Date Of Hearing : 10.03.2022 घोर्णध की तधरीख/Date Of Pronouncement : 17.03.2022 आदेश /O R D E R Per Shri Duvvuru Rl Reddy: This Appeal Is Filed By The Assessee Against The Order Of The Principal Commissioner Of Income Tax (Pr.Cit), Vijayawada Dated 15.03.2021 For The Assessment Year (A.Y.) 2016-17, Passed U/S 263 Of The Income Tax Act, 1961 (In Short ‘Act’).

business, deriving income from salary, house property, income from business and other sources. The assessee filed return of income for the A.Y.2016-17

M G GOPAL,VIJAYAWADA vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE 2(1), VIJAYAWADA

In the result, appeal of the assessee is allowed

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपील सं./ I.T.A. No.270/Viz/2023 (िनधा"रण वष" / Assessment Year : 2018-19) M.G. Gopal, Vs. Deputy Commissioner Of Vijayawada. Income Tax, Pan: Afwpm6317H Circle-2(1), Vijayawada. (अपीलाथ"/ Appellant) (""यथ"/ Respondent) अपीलाथ" क" ओर से/ Appellant By : Sri Ma Rahim, Ar ""याथ" क" ओर से / Respondent By : Dr. Aparna Villuri, Sr. Ar सुनवाई क" तारीख / Date Of Hearing : 22/05/2024 घोषणा क" तारीख/Date Of : 31/07/2024 Pronouncement O R D E R

income since the assessee has never engaged in any real estate business and also this is the only such transaction done by the assessee. We have also gone through the decisions of the Hon’ble High Courts (supra) relied on by the Ld. AR. The Hon’ble Madras High Court in the case of Kasturi Estates (P.) Ltd (supra

KANCHAN LALWANI,VIZIANAGARAM vs. INCOME TAX OFFICER, WARD-1, VIZIANAGARAM

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

Bench: SHRI G. MANJUNATHA, HON’BLE (Accountant Member), SHRI RAVISH SOOD, HON’BLE (Judicial Member)

house property, income from capital gains and income from other sources for the previous year relevant to the A.Y. 2021-22. In other words, the assessee does not have income from business

RATNA KUMARI KOPPISETTY,KAKINADA vs. INCOME-TAX OFFICER, WARD-1, KAKINADA

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

Bench: Shri Duvvuru Rl Reddy, Hon’Bleआयकर अपील सं./I.T.A. No. 411/Viz/2024 (निर्धारण वर्ा/ Assessment Year: 2017-18) Ratna Kumari Koppisetty V. Income Tax Officer – Ward – 1 3-11-A/3, Recharlapeta Income Tax Office, 11-11-1 3Rd Floor, Sanjivi Hospital Complex Military Colony Ramaraopeta – 533004 Kakinada, Andhra Pradesh 533001 Andhra Pradesh [Pan: Asdpk7729B] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent)

business as Kerosene dealers in Rajahmundry. Assessee filed her return of income for the A.Y.2017-18 on 22-03-2018, admitting a total income of Rs.4,15,270/- besides agricultural income of Rs.45,000/-. The sources of income of the assessee are ‘Income from house property

OAKWOOD THE RAJAHMUNDRY SCHOOL,VISAKHAPATNAM vs. INCOME TAX OFFICER, WARD-4(2), VISAKHAPATNAM

In the result, appeal filed by the assessee is partly allowed as indicated herein above

Bench: Shri Duvvuru Rl Reddy, Hon’Bleआयकर अपील सं./ I.T.A. No. 103/Viz/2023 ("नधा"रण वष" / Assessment Year : 2017-18) Oakwood The Rajahmundry Vs. Income Tax Officer, School, Ward-4(2), Visakhapatnam. Visakhapatnam. Pan: Aabfo 9339 F (अपीलाथ"/ Appellant) (""यथ"/ Respondent) अपीलाथ" क" ओर से/ Appellant By : Sri P V Madhusudana Rao ""याथ" क" ओर से / Respondent By : Dr. Aparna Villuri, Sr. Ar

business of running a school in the name and style of “Oakwood The Rajahmundry School” filed its return of income for the AY 2017-18 on 21/10/2017 admitting a total income of Rs. 4,94,780/-. The case was selected for scrutiny under CASS. Accordingly, notice U/s. 143(2) was issued to the assessee on 14/09/2018. Further, notice

SARNALA SAYABABU,GUNTUR vs. THE INCOME TAX OFFICER, WARD-2(3), , GUNTUR

In the result, appeal of the asseseee is allowed

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अऩीऱ सं./ I.T.A. No.98/Viz/2021 (ननधधारण वषा / Assessment Year : 2016-17) Sarnala Sayababu, Vs. Income Tax Officer, Guntur. Ward-2(3), Pan: Aheps 0990 A Guntur. (अऩीऱधथी/ Appellant) (प्रत्यथी/ Respondent) अऩीऱधथी की ओर से/ Appellant By : Sri Gvn Hari प्रत्यधथी की ओर से / Respondent By : Sri Mn Murthy Naik, Cit-Dr

income from house property & business filed his return of income declaring total income of Rs.8,08,260/- after claiming deduction

MATTAPALLI RAM KUMAR,,RAJAHMUNDRY vs. THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-1(1). , RAHAHMURNDRY

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

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपील सं./I.T.A.No.131/Viz/2021 (ननधधारण वर्ा / Assessment Year : 2016-17) Mattapalli Ram Kumar Vs. Asst.Commissioner Of D.No.8-20-11/1 Income Tax Madireddy Vari Street Circle-1(1) Rajahmundry Rajahmundry [Pan : Afrpm4855P] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) अपीलधथी की ओर से/ Appellant By : Shri Gvn Hari, Ar प्रत्यधथी की ओर से / Respondent By : Shri Mn Murthy Naik, Cit (Dr) सुनवधई की तधरीख / Date Of Hearing : 10.03.2022 घोर्णध की तधरीख/Date Of Pronouncement : 16.03.2022 आदेश /O R D E R Per Shri Duvvuru Rl Reddy:

business, filed return of income for the A.Y.2016-17 declaring income of Rs.48,78,230/- under the heads, ‘income from Salary’, ‘income 2 I.T.A. No.131/Viz/2021, A.Y.2016-17 Mattapalli Ram Kumar, Rajahmundry from House Property

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

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

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

property, other sources and agricultural income from warehousing filed its return of income for the AY 2014-15 on 30/11/2014 declaring total income of Rs. NIL (Loss of Rs. 2,83,99,853/-). The main source of business income is license fee collected from the tenants for the ware housing