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Section 14893 Section 143(3)80 Addition to Income80 Section 143(2)46 Section 14737 Section 153A31 Cash Deposit30 Survey u/s 133A27 Section 69A26

THE INCOME TAX OFFICER, WARD-3(2),, VISAKHAPATNAM vs. POTLURI PHANENDRS BABU , VISAKHAPATNAM

In the result, appeal of the revenue as well as the cross objections of the assessee are dismissed

ITA 491/VIZ/2019[2012-13]Status: DisposedITAT Visakhapatnam23 Nov 2020AY 2012-13

Bench: Shri V. Durga Rao& Shri D.S. Sunder Singhआयकर अपील सं./I.T.A.No.491/Viz/2019 (निर्धारण वर्ा/Assessment Year:2012-2013) Income Tax Officer Vs. Sri Potluri Phanendra Babu Ward – 3(2) 1St Floor, Infinity Towers, Visakhapatnam Sankara Matham Road Visakhapatnam [Pan : Agspp7638K] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) Cross Objection No.132/Viz/2019 (Arising Out Of I.T.A. No.491/Viz/2019) (निर्धारण वर्ा/Assessment Year:2012-2013) Sri Potluri Phanendra Babu Vs. Income Tax Officer 1St Floor, Infinity Towers, Ward – 3(2) Sankara Matham Road Visakhapatnam Visakhapatnam [Pan : Agspp7638K] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent)

For Appellant: Shri G.V.N.Hari, ARFor Respondent: Smt. U.Mini Chandran, DR

property. It is further observed that there was opening cash balance of Rs.8,59,76,000/- which is available to the assessee. The Ld.CIT(A) also found that while taking the cash deposits as undisclosed income, the AO did not consider the cash withdrawals made from the bank which is amounting to Rs.1,39,23,009/-. The total cash available

Showing 1–20 of 109 · Page 1 of 6

THE INCOME TAX OFFICER, WARD-3(2),, VISAKHAPATNAM vs. POTLURI PHANENDRS BABU , VISAKHAPATNAM

THE INCOME TAX OFFICER, WARD-3(2),, VISAKHAPATNAM vs. POTLURI PHANENDRS BABU , VISAKHAPATNAM

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

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

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

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

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

ASHA SANGHAVI,RAJAHMUNDRY vs. INCOME TAX OFFICER, WARD-2, , RAJAHMUNDRY

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

VENKATA RAMANA VOONNA,SRIKAKULAM vs. INCOME-TAX OFFICER, WARD-1, SRIKAKULAM

SMT. KANCHARLAPALLI HEMALATHA,,VIJAYAWADA vs. THE ITO,, VIJAYAWADA

MANGAMMA CHIRUMAMILLA,GUNTUR vs. INCOME TAX OFFICER, WARD 2(1), GUNTUR

MANJU VANI CHIGURUPATI,VIJAYAWADA vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-2(1), VIJAYAWADA

AMBATI VENKATA SATYA NAGA MALLESWARA RAO,NUZVIDU vs. THE INCOME TAX OFFICER, WARD-3(4), VIJAYAWADA

BANDARU PADMAJA,VISAKHAPATNAM vs. INCOME TAX OFFICER, WARD-5(1), VISAKHAPATNAM

SEETHAMRAJU SATYA SURYA VENKATA UMA RANI,VISAKHAPATNAM vs. INCOME TAX OFFICER, WARD-5(4), VISAKHAPATNAM

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

PURNACHANDRA RAO MANDAVA,ELURU vs. INCOME TAX OFFICER, WARD-2, ELURU

POOSARLA SUBHASH,,VISAKHAPATNAM vs. ACIT, VISAKHAPATNAM

ITO, VISAKHAPATNAM vs. PUSARLA SUBASH, VISAKHAPATNAM

POOSARLA SUBHASH,VISAKHAPATNAM vs. ACIT, VISAKHAPATNAM