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37 results for “house property”+ Deemed Dividendclear

Sorted by relevance

Mumbai835Delhi414Bangalore163Kolkata153Chennai134Ahmedabad134Chandigarh91Hyderabad80Cochin74Jaipur66Pune58Raipur43Visakhapatnam37Amritsar29Indore24Surat19Calcutta16SC14Lucknow13Karnataka12Cuttack10Telangana10Rajkot7Nagpur7Agra6Guwahati6Jodhpur4Varanasi3Rajasthan2Allahabad1

Key Topics

Section 14855Section 153A50Section 143(3)32Addition to Income28Section 13220Section 6818Section 143(2)16Section 2(22)(e)16House Property

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

In the result, all the appeals filed by the revenue, viz

ITA 206/VIZ/2025[2018-19]Status: DisposedITAT Visakhapatnam26 Nov 2025AY 2018-19

Bench: Shri Ravish Sood & Shri Balakrishnan S.

For Appellant: 1.Shri Karnjot Singh KhuranaFor Respondent: Shri Badicala Yadagiri, CIT-DR
Section 143(3)

dividend income of Rs. 20,585/-. The AO held a conviction that, as the assessee company had maintained a common Profit & Loss account for all its activities, therefore, debiting of certain expenses attributable to the exempt income yielding investments, viz. (i). Private Limited vs. DCIT making of fresh investments; (ii). maintaining or continuing with the existing portfolio of investments

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

In the result, all the appeals filed by the revenue, viz

Showing 1–20 of 37 · Page 1 of 2

15
Unexplained Cash Credit10
Deemed Dividend10
Search & Seizure10
ITA 314/VIZ/2025[2014-15]Status: DisposedITAT Visakhapatnam26 Nov 2025AY 2014-15

Bench: Shri Ravish Sood & Shri Balakrishnan S.

For Appellant: 1.Shri Karnjot Singh KhuranaFor Respondent: Shri Badicala Yadagiri, CIT-DR
Section 143(3)

dividend income of Rs. 20,585/-. The AO held a conviction that, as the assessee company had maintained a common Profit & Loss account for all its activities, therefore, debiting of certain expenses attributable to the exempt income yielding investments, viz. (i). Private Limited vs. DCIT making of fresh investments; (ii). maintaining or continuing with the existing portfolio of investments

ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-1(1),, GUNTUR vs. SAKUNTHALA MADALA, GUNTUR

In the result, appeals of the Revenue are dismissed

ITA 189/VIZ/2018[2008-09]Status: DisposedITAT Visakhapatnam12 Sept 2018AY 2008-09

Bench: Shri V. Durga Rao& Shri D.S. Sunder Singhआयकर अपील सं./I.T.A.No.187/Viz/2018 & 188/Viz/2018 (धििाारण िर्ा/Assessment Year:2008-09 & 2009-10 Respectively) The Acit, Circle-1(1) Sri Sudhakar Madala Guntur Janachaitanya Housing Pvt. Ltd. 1St Floor, Pasumalai Complex 5/1 Aundelpet, Guntur [Pan :Acvpm9449E] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) आयकर अपील सं./I.T.A.No.189/Viz/2018 & 190/Viz/2018 (धििाारणिर्ा/Assessment Year:2008-09 & 2009-10 Respectively) The Acit, Circle-1(1) Smt.Sakunthala Madala Guntur Janachaitanya Housing Pvt. Ltd. 1St Floor, Pasumalai Complex 5/1 Aundelpet, Guntur [Pan :Acvpm9450F] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) अपीलाथी की ओरसे/ Appellant By : Shri Ch.Sanjeev, Dr प्रत्यार्थी की ओर से/ Respondent By : Shri M Madhusudan, Ar सुनवाई की तारीख / Date Of Hearing : 04.09.2018 12 .09.2018 घोषणा की तारीख/Date Of Pronouncement :

For Appellant: Shri Ch.Sanjeev, DRFor Respondent: Shri M Madhusudan, AR
Section 2(22)(e)

properties were conveyed through conveyance deeds, the assessee argued before the AO that there is no case for taxing the same as deemed dividend and relied on the following decisions and requested not to tax the same as deemed dividend. (a) CIT Vs. Ankitech (P) Ltd. 340 ITR 14 (Del) (b) CIT Vs. A.R.Magnetics (P) Ltd. (2013) 220 Taxman

ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-1(1),, GUNTUR vs. SUDHAKAR MADALA, GUNTUR

In the result, appeals of the Revenue are dismissed

ITA 188/VIZ/2018[2009-10]Status: DisposedITAT Visakhapatnam12 Sept 2018AY 2009-10

Bench: Shri V. Durga Rao& Shri D.S. Sunder Singhआयकर अपील सं./I.T.A.No.187/Viz/2018 & 188/Viz/2018 (धििाारण िर्ा/Assessment Year:2008-09 & 2009-10 Respectively) The Acit, Circle-1(1) Sri Sudhakar Madala Guntur Janachaitanya Housing Pvt. Ltd. 1St Floor, Pasumalai Complex 5/1 Aundelpet, Guntur [Pan :Acvpm9449E] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) आयकर अपील सं./I.T.A.No.189/Viz/2018 & 190/Viz/2018 (धििाारणिर्ा/Assessment Year:2008-09 & 2009-10 Respectively) The Acit, Circle-1(1) Smt.Sakunthala Madala Guntur Janachaitanya Housing Pvt. Ltd. 1St Floor, Pasumalai Complex 5/1 Aundelpet, Guntur [Pan :Acvpm9450F] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) अपीलाथी की ओरसे/ Appellant By : Shri Ch.Sanjeev, Dr प्रत्यार्थी की ओर से/ Respondent By : Shri M Madhusudan, Ar सुनवाई की तारीख / Date Of Hearing : 04.09.2018 12 .09.2018 घोषणा की तारीख/Date Of Pronouncement :

For Appellant: Shri Ch.Sanjeev, DRFor Respondent: Shri M Madhusudan, AR
Section 2(22)(e)

properties were conveyed through conveyance deeds, the assessee argued before the AO that there is no case for taxing the same as deemed dividend and relied on the following decisions and requested not to tax the same as deemed dividend. (a) CIT Vs. Ankitech (P) Ltd. 340 ITR 14 (Del) (b) CIT Vs. A.R.Magnetics (P) Ltd. (2013) 220 Taxman

ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-1(1),, GUTNUR vs. SUDHAKAR MADALA, GUNTUR

In the result, appeals of the Revenue are dismissed

ITA 187/VIZ/2018[2008-09]Status: DisposedITAT Visakhapatnam12 Sept 2018AY 2008-09

Bench: Shri V. Durga Rao& Shri D.S. Sunder Singhआयकर अपील सं./I.T.A.No.187/Viz/2018 & 188/Viz/2018 (धििाारण िर्ा/Assessment Year:2008-09 & 2009-10 Respectively) The Acit, Circle-1(1) Sri Sudhakar Madala Guntur Janachaitanya Housing Pvt. Ltd. 1St Floor, Pasumalai Complex 5/1 Aundelpet, Guntur [Pan :Acvpm9449E] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) आयकर अपील सं./I.T.A.No.189/Viz/2018 & 190/Viz/2018 (धििाारणिर्ा/Assessment Year:2008-09 & 2009-10 Respectively) The Acit, Circle-1(1) Smt.Sakunthala Madala Guntur Janachaitanya Housing Pvt. Ltd. 1St Floor, Pasumalai Complex 5/1 Aundelpet, Guntur [Pan :Acvpm9450F] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) अपीलाथी की ओरसे/ Appellant By : Shri Ch.Sanjeev, Dr प्रत्यार्थी की ओर से/ Respondent By : Shri M Madhusudan, Ar सुनवाई की तारीख / Date Of Hearing : 04.09.2018 12 .09.2018 घोषणा की तारीख/Date Of Pronouncement :

For Appellant: Shri Ch.Sanjeev, DRFor Respondent: Shri M Madhusudan, AR
Section 2(22)(e)

properties were conveyed through conveyance deeds, the assessee argued before the AO that there is no case for taxing the same as deemed dividend and relied on the following decisions and requested not to tax the same as deemed dividend. (a) CIT Vs. Ankitech (P) Ltd. 340 ITR 14 (Del) (b) CIT Vs. A.R.Magnetics (P) Ltd. (2013) 220 Taxman

ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-1(1),, GUNTUR vs. SAKUNTHALA MADALA, GUNTUR

In the result, appeals of the Revenue are dismissed

ITA 190/VIZ/2018[2009-10]Status: DisposedITAT Visakhapatnam12 Sept 2018AY 2009-10

Bench: Shri V. Durga Rao& Shri D.S. Sunder Singhआयकर अपील सं./I.T.A.No.187/Viz/2018 & 188/Viz/2018 (धििाारण िर्ा/Assessment Year:2008-09 & 2009-10 Respectively) The Acit, Circle-1(1) Sri Sudhakar Madala Guntur Janachaitanya Housing Pvt. Ltd. 1St Floor, Pasumalai Complex 5/1 Aundelpet, Guntur [Pan :Acvpm9449E] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) आयकर अपील सं./I.T.A.No.189/Viz/2018 & 190/Viz/2018 (धििाारणिर्ा/Assessment Year:2008-09 & 2009-10 Respectively) The Acit, Circle-1(1) Smt.Sakunthala Madala Guntur Janachaitanya Housing Pvt. Ltd. 1St Floor, Pasumalai Complex 5/1 Aundelpet, Guntur [Pan :Acvpm9450F] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) अपीलाथी की ओरसे/ Appellant By : Shri Ch.Sanjeev, Dr प्रत्यार्थी की ओर से/ Respondent By : Shri M Madhusudan, Ar सुनवाई की तारीख / Date Of Hearing : 04.09.2018 12 .09.2018 घोषणा की तारीख/Date Of Pronouncement :

For Appellant: Shri Ch.Sanjeev, DRFor Respondent: Shri M Madhusudan, AR
Section 2(22)(e)

properties were conveyed through conveyance deeds, the assessee argued before the AO that there is no case for taxing the same as deemed dividend and relied on the following decisions and requested not to tax the same as deemed dividend. (a) CIT Vs. Ankitech (P) Ltd. 340 ITR 14 (Del) (b) CIT Vs. A.R.Magnetics (P) Ltd. (2013) 220 Taxman

THE ITO,, GUNTUR vs. YARLAGADDA SURENDRABABU,, GUNTUR

Appeal is dismissed, the cross objection filed by the

ITA 71/VIZ/2017[2012-2013]Status: DisposedITAT Visakhapatnam09 Mar 2018AY 2012-2013

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

For Appellant: Shri G. Satyanandam, DRFor Respondent: Shri G.V.N. Hari, AR
Section 2(22)(e)

deemed dividend u/s 2(22)(e) of the Act and brought to tax. 3. Aggrieved by the order of the A.O., the assessee went on appeal before the CIT(A). Ld.CIT(A) analysed the transaction completely and examined the borrowings and the repayment along with interest and relied on the decision of Hon’ble Delhi High Couirt in the case

LATE AT RAYUDU INDIVIDUAL REPRESENTATIVE BY AVINASH ,VISAKHAPATNAM vs. THE COMMISSIONER OF INCOME TAX, APPEALS-3,, VISAKHAPATNAM

In the result, appeal filed by the assessee is dismissed

ITA 614/VIZ/2018[2015-16]Status: DisposedITAT Visakhapatnam21 Dec 2022AY 2015-16

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

For Appellant: Sri GVN Hari, AdvocateFor Respondent: Sri MN Murthy Naik, CIT-DR
Section 132Section 139(1)Section 142(1)Section 143(2)Section 143(3)Section 153ASection 2(22)(e)Section 68

property, other sources and agricultural income, filed its return of income on 31/12/2013 for the AY 2013-14 admitting a total income of Rs. 11,63,250/- and agricultural income of Rs. 5,14,000/-. Subsequently, search and seizure operations u/s. 132 of the Act were conducted on 14/10/2015 in the case of the assessee and its members

LATE AT RAYUDU INDIVIDUAL REPRESENTATIVE BY AVINASH ,VISAKHAPATNAM vs. THE COMMISSIONER OF INCOME TAX, APPEALS-3, , VISAKHAPATNAM

In the result, appeal filed by the assessee is dismissed

ITA 613/VIZ/2018[2014-15]Status: DisposedITAT Visakhapatnam21 Dec 2022AY 2014-15

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

For Appellant: Sri GVN Hari, AdvocateFor Respondent: Sri MN Murthy Naik, CIT-DR
Section 132Section 139(1)Section 142(1)Section 143(2)Section 143(3)Section 153ASection 2(22)(e)Section 68

property, other sources and agricultural income, filed its return of income on 31/12/2013 for the AY 2013-14 admitting a total income of Rs. 11,63,250/- and agricultural income of Rs. 5,14,000/-. Subsequently, search and seizure operations u/s. 132 of the Act were conducted on 14/10/2015 in the case of the assessee and its members

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

In the result, appeal filed by the assessee dismissed

ITA 96/VIZ/2020[2013-14]Status: DisposedITAT Visakhapatnam21 Dec 2022AY 2013-14

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

For Appellant: Sri GVN Hari, AdvocateFor Respondent: Sri MN Murthy Naik, CIT-DR
Section 132Section 139(1)Section 142(1)Section 143(2)Section 143(3)Section 153ASection 2(22)(e)Section 68

property, other sources and agricultural income, filed its return of income on 31/12/2013 for the AY 2013-14 admitting a total income of Rs. 11,63,250/- and agricultural income of Rs. 5,14,000/-. Subsequently, search and seizure operations u/s. 132 of the Act were conducted on 14/10/2015 in the case of the assessee and its members

SRI NAGESH ANUMALISETTY,,VISAKHAPATNAM vs. THE PR. CIT,, VISAKHAPATNAM

In the result, the appeals filed by the assessees are allowed

ITA 274/VIZ/2017[2007-2008]Status: DisposedITAT Visakhapatnam09 Mar 2018AY 2007-2008

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

For Appellant: Shri G.V.N. Hari, ARFor Respondent: Shri Deba Kumar Sonowal
Section 132Section 143(3)Section 2(22)(e)Section 263

house property, business income, capital gains and other sources. A search u/s 132 of the Act was carried out in the assessee’s case on 11.12.2012 in A.S. Steel Group. Consequently, the assessment u/s 143(3) r.w.s. 153A of the Act was completed by the DCIT Central Circle-2, Visakhapatnam on 31.3.2015 accepting the income returned. On verification

SRI MAHESH ANUMALISETTY,,VISAKHAPATNAM vs. THE PR. CIT,, VISAKHAPATNAM

In the result, the appeals filed by the assessees are allowed

ITA 273/VIZ/2017[2007-2008]Status: DisposedITAT Visakhapatnam09 Mar 2018AY 2007-2008

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

For Appellant: Shri G.V.N. Hari, ARFor Respondent: Shri Deba Kumar Sonowal
Section 132Section 143(3)Section 2(22)(e)Section 263

house property, business income, capital gains and other sources. A search u/s 132 of the Act was carried out in the assessee’s case on 11.12.2012 in A.S. Steel Group. Consequently, the assessment u/s 143(3) r.w.s. 153A of the Act was completed by the DCIT Central Circle-2, Visakhapatnam on 31.3.2015 accepting the income returned. On verification

BHAVANASI ANJANEYULU vs. THE ACIT,, VIJAYAWADA

In the result, the appeal of the assessee in ITA No

ITA 261/VIZ/2017[2005-2006]Status: DisposedITAT Visakhapatnam19 Jan 2018AY 2005-2006

Bench: Shri V. Durga Rao & Shri D.S. Sunder Singhआयकर अपील सं./I.T.A.No.261, 262 & 263/Vizag/2017 (धनधाारण िर्ा / Assessment Years: 2005-06, 2007-08 & 2008-09) Bhavanasi Anjaneyulu Acit, Central Circle Guntur Vijayawada [Pan No.Acjpb0329C] (अपीलाथी / Appellant) (प्रत्याथी / Respondent)

For Appellant: Shri G.V.N. Hari, ARFor Respondent: Shri Debakumar Sonowal
Section 132Section 143(3)Section 153ASection 68

house property, engaged in the business of lime stone, making of burnt lime, trading in lime products and quarrying of lime stone etc., and has filed the original return of income on 31.3.2006 admitting total income of Rs.9,89,730/-. A search & seizure operation u/s 132 of the Income Tax Act, 1961 (hereinafter called as 'the Act') was conducted

BHAVANASI ANJANEYULU vs. THE ACIT,, VIJAYAWADA

In the result, the appeal of the assessee in ITA No

ITA 262/VIZ/2017[2007-2008]Status: DisposedITAT Visakhapatnam19 Jan 2018AY 2007-2008

Bench: Shri V. Durga Rao & Shri D.S. Sunder Singhआयकर अपील सं./I.T.A.No.261, 262 & 263/Vizag/2017 (धनधाारण िर्ा / Assessment Years: 2005-06, 2007-08 & 2008-09) Bhavanasi Anjaneyulu Acit, Central Circle Guntur Vijayawada [Pan No.Acjpb0329C] (अपीलाथी / Appellant) (प्रत्याथी / Respondent)

For Appellant: Shri G.V.N. Hari, ARFor Respondent: Shri Debakumar Sonowal
Section 132Section 143(3)Section 153ASection 68

house property, engaged in the business of lime stone, making of burnt lime, trading in lime products and quarrying of lime stone etc., and has filed the original return of income on 31.3.2006 admitting total income of Rs.9,89,730/-. A search & seizure operation u/s 132 of the Income Tax Act, 1961 (hereinafter called as 'the Act') was conducted

BHAVANASI ANJANEYULU vs. THE ACIT,, VIJAYAWADA

In the result, the appeal of the assessee in ITA No

ITA 263/VIZ/2017[2008-2009]Status: DisposedITAT Visakhapatnam19 Jan 2018AY 2008-2009

Bench: Shri V. Durga Rao & Shri D.S. Sunder Singhआयकर अपील सं./I.T.A.No.261, 262 & 263/Vizag/2017 (धनधाारण िर्ा / Assessment Years: 2005-06, 2007-08 & 2008-09) Bhavanasi Anjaneyulu Acit, Central Circle Guntur Vijayawada [Pan No.Acjpb0329C] (अपीलाथी / Appellant) (प्रत्याथी / Respondent)

For Appellant: Shri G.V.N. Hari, ARFor Respondent: Shri Debakumar Sonowal
Section 132Section 143(3)Section 153ASection 68

house property, engaged in the business of lime stone, making of burnt lime, trading in lime products and quarrying of lime stone etc., and has filed the original return of income on 31.3.2006 admitting total income of Rs.9,89,730/-. A search & seizure operation u/s 132 of the Income Tax Act, 1961 (hereinafter called as 'the Act') was conducted

BHAVANASI YELLA RAO vs. THE ACIT,, VIJAYAWADA

In the result, the assessee’s appeals in ITA Nos

ITA 265/VIZ/2017[2007-2008]Status: DisposedITAT Visakhapatnam19 Jan 2018AY 2007-2008

Bench: Shri V. Durga Rao & Shri D.S. Sunder Singhआयकर अपील सं./I.T.A.No.265, 266, 267 & 268/Vizag/2017 (धनधाारण िर्ा / Assessment Years: (2007-08, 2009-10, 2010-11 & 2011-12) Bhavanasi Yella Rao Acit, Central Circle Guntur Vijayawada [Pan No.Acjpb0307J] (अपीलाथी / Appellant) (प्रत्याथी / Respondent) आयकर अपील सं./I.T.A.No.351/Vizag/2017 (धनधाारण िर्ा / Assessment Year: 2011-12) Acit, Central Circle Bhavanasi Yella Rao Vijayawada Guntur (अपीलाथी / Appellant) (प्रत्याथी / Respondent) अपीलाथी की ओर से / Appellant By : Shri G.V.N. Hari, Ar प्रत्याथी की ओर से / Respondent By : Shri Debakumar Sonowal, Dr सुनिाई की तारीख / Date Of Hearing : 09.01.2018 घोर्णा की तारीख / Date Of Pronouncement : 19.01.2018

For Appellant: Shri G.V.N. Hari, ARFor Respondent: Shri Debakumar Sonowal
Section 132Section 143(2)Section 143(3)Section 153A

deemed dividend u/s 2(22)(e) of the Act without any incriminating materials. The assessee further contended that as per section 153A of the Act, de-novo assessment can be made only in respect of assessment year for which the assessment proceedings has been abated and that in respect of assessment years for which the assessment had already been completed

DCIT, CENTRAL CIRCLE, VIJAYAWADA vs. SRI BHAVANSI YELLA RAO, PIDUGURALLA

In the result, the assessee’s appeals in ITA Nos

ITA 351/VIZ/2017[2011-2012]Status: DisposedITAT Visakhapatnam19 Jan 2018AY 2011-2012

Bench: Shri V. Durga Rao & Shri D.S. Sunder Singhआयकर अपील सं./I.T.A.No.265, 266, 267 & 268/Vizag/2017 (धनधाारण िर्ा / Assessment Years: (2007-08, 2009-10, 2010-11 & 2011-12) Bhavanasi Yella Rao Acit, Central Circle Guntur Vijayawada [Pan No.Acjpb0307J] (अपीलाथी / Appellant) (प्रत्याथी / Respondent) आयकर अपील सं./I.T.A.No.351/Vizag/2017 (धनधाारण िर्ा / Assessment Year: 2011-12) Acit, Central Circle Bhavanasi Yella Rao Vijayawada Guntur (अपीलाथी / Appellant) (प्रत्याथी / Respondent) अपीलाथी की ओर से / Appellant By : Shri G.V.N. Hari, Ar प्रत्याथी की ओर से / Respondent By : Shri Debakumar Sonowal, Dr सुनिाई की तारीख / Date Of Hearing : 09.01.2018 घोर्णा की तारीख / Date Of Pronouncement : 19.01.2018

For Appellant: Shri G.V.N. Hari, ARFor Respondent: Shri Debakumar Sonowal
Section 132Section 143(2)Section 143(3)Section 153A

deemed dividend u/s 2(22)(e) of the Act without any incriminating materials. The assessee further contended that as per section 153A of the Act, de-novo assessment can be made only in respect of assessment year for which the assessment proceedings has been abated and that in respect of assessment years for which the assessment had already been completed

BHAVANASI YELLA RAO vs. THE ACIT,, VIJAYAWADA

In the result, the assessee’s appeals in ITA Nos

ITA 267/VIZ/2017[2010-2011]Status: DisposedITAT Visakhapatnam19 Jan 2018AY 2010-2011

Bench: Shri V. Durga Rao & Shri D.S. Sunder Singhआयकर अपील सं./I.T.A.No.265, 266, 267 & 268/Vizag/2017 (धनधाारण िर्ा / Assessment Years: (2007-08, 2009-10, 2010-11 & 2011-12) Bhavanasi Yella Rao Acit, Central Circle Guntur Vijayawada [Pan No.Acjpb0307J] (अपीलाथी / Appellant) (प्रत्याथी / Respondent) आयकर अपील सं./I.T.A.No.351/Vizag/2017 (धनधाारण िर्ा / Assessment Year: 2011-12) Acit, Central Circle Bhavanasi Yella Rao Vijayawada Guntur (अपीलाथी / Appellant) (प्रत्याथी / Respondent) अपीलाथी की ओर से / Appellant By : Shri G.V.N. Hari, Ar प्रत्याथी की ओर से / Respondent By : Shri Debakumar Sonowal, Dr सुनिाई की तारीख / Date Of Hearing : 09.01.2018 घोर्णा की तारीख / Date Of Pronouncement : 19.01.2018

For Appellant: Shri G.V.N. Hari, ARFor Respondent: Shri Debakumar Sonowal
Section 132Section 143(2)Section 143(3)Section 153A

deemed dividend u/s 2(22)(e) of the Act without any incriminating materials. The assessee further contended that as per section 153A of the Act, de-novo assessment can be made only in respect of assessment year for which the assessment proceedings has been abated and that in respect of assessment years for which the assessment had already been completed

BHAVANASI YELLA RAO vs. THE ACIT,, VIJAYAWADA

In the result, the assessee’s appeals in ITA Nos

ITA 266/VIZ/2017[2009-2010]Status: DisposedITAT Visakhapatnam19 Jan 2018AY 2009-2010

Bench: Shri V. Durga Rao & Shri D.S. Sunder Singhआयकर अपील सं./I.T.A.No.265, 266, 267 & 268/Vizag/2017 (धनधाारण िर्ा / Assessment Years: (2007-08, 2009-10, 2010-11 & 2011-12) Bhavanasi Yella Rao Acit, Central Circle Guntur Vijayawada [Pan No.Acjpb0307J] (अपीलाथी / Appellant) (प्रत्याथी / Respondent) आयकर अपील सं./I.T.A.No.351/Vizag/2017 (धनधाारण िर्ा / Assessment Year: 2011-12) Acit, Central Circle Bhavanasi Yella Rao Vijayawada Guntur (अपीलाथी / Appellant) (प्रत्याथी / Respondent) अपीलाथी की ओर से / Appellant By : Shri G.V.N. Hari, Ar प्रत्याथी की ओर से / Respondent By : Shri Debakumar Sonowal, Dr सुनिाई की तारीख / Date Of Hearing : 09.01.2018 घोर्णा की तारीख / Date Of Pronouncement : 19.01.2018

For Appellant: Shri G.V.N. Hari, ARFor Respondent: Shri Debakumar Sonowal
Section 132Section 143(2)Section 143(3)Section 153A

deemed dividend u/s 2(22)(e) of the Act without any incriminating materials. The assessee further contended that as per section 153A of the Act, de-novo assessment can be made only in respect of assessment year for which the assessment proceedings has been abated and that in respect of assessment years for which the assessment had already been completed

BHAVANASI YELLA RAO vs. THE ACIT,, VIJAYAWADA

In the result, the assessee’s appeals in ITA Nos

ITA 268/VIZ/2017[2011-2012]Status: DisposedITAT Visakhapatnam19 Jan 2018AY 2011-2012

Bench: Shri V. Durga Rao & Shri D.S. Sunder Singhआयकर अपील सं./I.T.A.No.265, 266, 267 & 268/Vizag/2017 (धनधाारण िर्ा / Assessment Years: (2007-08, 2009-10, 2010-11 & 2011-12) Bhavanasi Yella Rao Acit, Central Circle Guntur Vijayawada [Pan No.Acjpb0307J] (अपीलाथी / Appellant) (प्रत्याथी / Respondent) आयकर अपील सं./I.T.A.No.351/Vizag/2017 (धनधाारण िर्ा / Assessment Year: 2011-12) Acit, Central Circle Bhavanasi Yella Rao Vijayawada Guntur (अपीलाथी / Appellant) (प्रत्याथी / Respondent) अपीलाथी की ओर से / Appellant By : Shri G.V.N. Hari, Ar प्रत्याथी की ओर से / Respondent By : Shri Debakumar Sonowal, Dr सुनिाई की तारीख / Date Of Hearing : 09.01.2018 घोर्णा की तारीख / Date Of Pronouncement : 19.01.2018

For Appellant: Shri G.V.N. Hari, ARFor Respondent: Shri Debakumar Sonowal
Section 132Section 143(2)Section 143(3)Section 153A

deemed dividend u/s 2(22)(e) of the Act without any incriminating materials. The assessee further contended that as per section 153A of the Act, de-novo assessment can be made only in respect of assessment year for which the assessment proceedings has been abated and that in respect of assessment years for which the assessment had already been completed