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42 results for “house property”+ Search & Seizureclear

Sorted by relevance

Delhi1,183Mumbai949Bangalore315Hyderabad285Jaipur259Chennai214Karnataka151Chandigarh103Kolkata81Pune70Cochin68Ahmedabad60Indore56Visakhapatnam42Nagpur37Rajkot37Amritsar35Telangana27Lucknow26Guwahati25Patna23Raipur17Surat15Jodhpur14Cuttack12SC12Agra11Dehradun10Varanasi9Allahabad5Calcutta4Kerala2Rajasthan1Gauhati1Punjab & Haryana1

Key Topics

Section 153C71Section 153A56Section 13250Section 143(3)46Search & Seizure40Addition to Income35Section 143(2)31Section 6820Section 142(1)19

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 102/VIZ/2020[2011-12]Status: DisposedITAT Visakhapatnam21 Dec 2022AY 2011-12

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

house property, other sources and 19 agricultural income. The assessee has filed its return of income for the AY 2014-15 on 19/06/2015 declaring a total income of Rs. 8,96,720/- and an agricultural income of Rs. 5,14,000/-. A search and seizure

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

In the result, appeal of the Revenue is dismissed

Showing 1–20 of 42 · Page 1 of 3

Survey u/s 133A14
Section 133A13
House Property12
ITA 100/VIZ/2020[2014-15]Status: DisposedITAT Visakhapatnam21 Dec 2022AY 2014-15

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

house property, other sources and 19 agricultural income. The assessee has filed its return of income for the AY 2014-15 on 19/06/2015 declaring a total income of Rs. 8,96,720/- and an agricultural income of Rs. 5,14,000/-. A search and 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

house property, other sources and 19 agricultural income. The assessee has filed its return of income for the AY 2014-15 on 19/06/2015 declaring a total income of Rs. 8,96,720/- and an agricultural income of Rs. 5,14,000/-. A search and seizure

INCOME TAX OFFICER, WARD-2(1), VIJAYAWADA vs. AHMED EJAZ, VIJAYAWADA

In the result, appeal filed by the Revenue is dismissed

ITA 462/VIZ/2024[2017-18]Status: DisposedITAT Visakhapatnam07 Mar 2025AY 2017-18

Bench: Shri K Narasimha Chary, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपील सं./ I.T.A. 462/Viz/2024 (ननधधारण वर्ा / Assessment Year : 2017-18) Income Tax Officer, Vs. Ahmed Ejaz, Ward-2(1), Vijayawada. Vijayawada. Pan: Aakpe6675R (अपीलधथी/ Appellant) (प्रत्यथी/ Respondent) अपीलधथी की ओर से/ Assessee By : Sri Mv Prasad, Ar प्रत्यधथी की ओर से / Revenue By : Dr. Aparna Villuri, Sr. Ar

For Appellant: Sri MV Prasad, ARFor Respondent: Dr. Aparna Villuri, Sr. AR
Section 143(3)Section 153C

property. 4. The Ld. CIT(A) erred in allowing additional legal grounds of appeal at later stage of appeal proceedings without considering the fact that the assessee never questioned the legality of non-issuance of notice U/s. 153C of the Act during the course of assessment proceedings. 5. The Ld. CIT(A) erred in allowing the appeal of the assessee

THE DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2, , VISAKHAPATNAM vs. SRI BHAGAVAN NIKETAN LIMITED, KOLLKATA

In the result, appeal of the Revenue is dismissed

ITA 118/VIZ/2021[2017-18]Status: DisposedITAT Visakhapatnam30 Jan 2024AY 2017-18

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपील सं./ I.T.A. No.118/Viz/2021 ("नधा"रण वष" / Assessment Year :2017-18) Deputy Commissioner Of Income Vs. M/S. Sri Bhagavan Niketan Tax , Central Circle-2, Limited, Visakhapatnam. D.No. V-122/A/1, Quality Haat, 1St Floor, Room No.4, S Aj Farooque Road, Metlabruz, Kolkata-32, Pin: 700018. Pan: Aadcs 7326 M (अपीलाथ"/ Appellant) (""यथ"/ Respondent)

For Respondent: Dr. Satyasai Rath, CIT-DR
Section 132Section 133ASection 142(1)Section 143(2)Section 143(3)Section 153A

houses at Marripalem, Visakhapatnam in the name and style of ‘Happy Homes’, did not file its return of income for the AY 2017-18. A search and seizure operation U/s. 132 of the Act was conducted on 15/09/2017 by the Deputy Director of Income Tax (Inv.), Unit- III(1), Visakhapatnam at the Registered Office premises of the 4 assessee-company

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE - 2, VISAKHAPATNAM vs. ALAKRAM INTERNATIONAL TRADING COMPANY PRIVATE LIMITED, KOLKATA

In the result, appeal of the Revenue is dismissed

ITA 151/VIZ/2021[2017-18]Status: DisposedITAT Visakhapatnam30 Jan 2024AY 2017-18

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपील सं./ I.T.A. No.118/Viz/2021 ("नधा"रण वष" / Assessment Year :2017-18) Deputy Commissioner Of Income Vs. M/S. Sri Bhagavan Niketan Tax , Central Circle-2, Limited, Visakhapatnam. D.No. V-122/A/1, Quality Haat, 1St Floor, Room No.4, S Aj Farooque Road, Metlabruz, Kolkata-32, Pin: 700018. Pan: Aadcs 7326 M (अपीलाथ"/ Appellant) (""यथ"/ Respondent)

For Respondent: Dr. Satyasai Rath, CIT-DR
Section 132Section 133ASection 142(1)Section 143(2)Section 143(3)Section 153A

houses at Marripalem, Visakhapatnam in the name and style of ‘Happy Homes’, did not file its return of income for the AY 2017-18. A search and seizure operation U/s. 132 of the Act was conducted on 15/09/2017 by the Deputy Director of Income Tax (Inv.), Unit- III(1), Visakhapatnam at the Registered Office premises of the 4 assessee-company

THE DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2, VISAKHAPATNAM vs. DOLPHIN HIGHRISE PRIVATE LIMITED,, KILKATA

In the result, appeal of the Revenue is dismissed

ITA 120/VIZ/2021[2017-18]Status: DisposedITAT Visakhapatnam30 Jan 2024AY 2017-18

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपील सं./ I.T.A. No.118/Viz/2021 ("नधा"रण वष" / Assessment Year :2017-18) Deputy Commissioner Of Income Vs. M/S. Sri Bhagavan Niketan Tax , Central Circle-2, Limited, Visakhapatnam. D.No. V-122/A/1, Quality Haat, 1St Floor, Room No.4, S Aj Farooque Road, Metlabruz, Kolkata-32, Pin: 700018. Pan: Aadcs 7326 M (अपीलाथ"/ Appellant) (""यथ"/ Respondent)

For Respondent: Dr. Satyasai Rath, CIT-DR
Section 132Section 133ASection 142(1)Section 143(2)Section 143(3)Section 153A

houses at Marripalem, Visakhapatnam in the name and style of ‘Happy Homes’, did not file its return of income for the AY 2017-18. A search and seizure operation U/s. 132 of the Act was conducted on 15/09/2017 by the Deputy Director of Income Tax (Inv.), Unit- III(1), Visakhapatnam at the Registered Office premises of the 4 assessee-company

PALLA SIMHACHALAM (HUF),VISAKHAPATNAM vs. ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE-5(1), VISAKHAPATNAM

In the result, all the appeals of the assessee are allowed

ITA 535/VIZ/2019[2013-14]Status: DisposedITAT Visakhapatnam16 Aug 2022AY 2013-14

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

For Appellant: Sri I. Kama Sastry, CAFor Respondent: Sri MN Murthy Naik, CIT-DR
Section 132Section 143(2)Section 153CSection 153D

seizure operations u/s. 132 of the Act was conducted in the residential premises of Palla Sankara Rao on 14/03/2014 and a prohibitory order was issued in respect of one almirah. The prohibitory order was lifted on 11/4/2014 and the search was completed on 11/4/2014. On the basis of the material from almirah, a notice u/s. 153C was issued on 05/01/2015

PALLA SIMHACHALAM (HUF),VISAKHAPATNAM vs. ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE-5(1), VISAKHAPATNAM

In the result, all the appeals of the assessee are allowed

ITA 532/VIZ/2019[2011-12]Status: DisposedITAT Visakhapatnam16 Aug 2022AY 2011-12

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

For Appellant: Sri I. Kama Sastry, CAFor Respondent: Sri MN Murthy Naik, CIT-DR
Section 132Section 143(2)Section 153CSection 153D

seizure operations u/s. 132 of the Act was conducted in the residential premises of Palla Sankara Rao on 14/03/2014 and a prohibitory order was issued in respect of one almirah. The prohibitory order was lifted on 11/4/2014 and the search was completed on 11/4/2014. On the basis of the material from almirah, a notice u/s. 153C was issued on 05/01/2015

PALLA SIMHACHALAM (HUF),VISAKHAPATNAM vs. ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE-5(1), VISAKHAPATNAM

In the result, all the appeals of the assessee are allowed

ITA 533/VIZ/2019[2009-10]Status: DisposedITAT Visakhapatnam16 Aug 2022AY 2009-10

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

For Appellant: Sri I. Kama Sastry, CAFor Respondent: Sri MN Murthy Naik, CIT-DR
Section 132Section 143(2)Section 153CSection 153D

seizure operations u/s. 132 of the Act was conducted in the residential premises of Palla Sankara Rao on 14/03/2014 and a prohibitory order was issued in respect of one almirah. The prohibitory order was lifted on 11/4/2014 and the search was completed on 11/4/2014. On the basis of the material from almirah, a notice u/s. 153C was issued on 05/01/2015

PALLA SIMHACHALAM (HUF),VISAKHAPATNAM vs. ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE-5(1), VISAKHAPATNAM

In the result, all the appeals of the assessee are allowed

ITA 534/VIZ/2019[2012-13]Status: DisposedITAT Visakhapatnam16 Aug 2022AY 2012-13

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

For Appellant: Sri I. Kama Sastry, CAFor Respondent: Sri MN Murthy Naik, CIT-DR
Section 132Section 143(2)Section 153CSection 153D

seizure operations u/s. 132 of the Act was conducted in the residential premises of Palla Sankara Rao on 14/03/2014 and a prohibitory order was issued in respect of one almirah. The prohibitory order was lifted on 11/4/2014 and the search was completed on 11/4/2014. On the basis of the material from almirah, a notice u/s. 153C was issued on 05/01/2015

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

ITA 89/VIZ/2020[2014-15]Status: DisposedITAT Visakhapatnam21 Dec 2022AY 2014-15

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

For Appellant: Sri G.V.N. Hari, AdvocateFor Respondent: Sri MN Murthy Naik, CIT-DR
Section 115BSection 132Section 139Section 142(1)Section 143(2)Section 143(3)Section 14ASection 153ASection 68

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 godowns at various places viz., Visakhapatnam, Kakinada and Hyderabad

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

ITA 90/VIZ/2020[2015-16]Status: DisposedITAT Visakhapatnam21 Dec 2022AY 2015-16

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

For Appellant: Sri G.V.N. Hari, AdvocateFor Respondent: Sri MN Murthy Naik, CIT-DR
Section 115BSection 132Section 139Section 142(1)Section 143(2)Section 143(3)Section 14ASection 153ASection 68

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 godowns at various places viz., Visakhapatnam, Kakinada and Hyderabad

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

ITA 91/VIZ/2020[2016-17]Status: DisposedITAT Visakhapatnam21 Dec 2022AY 2016-17

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

For Appellant: Sri G.V.N. Hari, AdvocateFor Respondent: Sri MN Murthy Naik, CIT-DR
Section 115BSection 132Section 139Section 142(1)Section 143(2)Section 143(3)Section 14ASection 153ASection 68

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 godowns at various places viz., Visakhapatnam, Kakinada and Hyderabad

ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, , VISAKHAPATNAM vs. Y.LOURDU REDDY, HYDERABAD

In the result, cross objections raised by the assessee are dismissed

ITA 328/VIZ/2018[2007-08]Status: DisposedITAT Visakhapatnam09 Sept 2024AY 2007-08

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

Section 132Section 143(2)Section 143(3)Section 153C

search and seizure operation under section 132 of the Act conducted in the case of M/s. Sai Lakshmi Township Pvt. Ltd., Visakhapatnam on 22.08.2008 certain incriminating material relating to the assessee were found and seized. Accordingly, notice under section 153C of the Act was issued to the assessee on 29.01.2010 and served on 09.02.2010 requiring the assessee to file

ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, , VISAKHAPATNAM vs. Y.JOJI REDDY, HYDERABAD

In the result, cross objections raised by the assessee are dismissed

ITA 325/VIZ/2018[2007-08]Status: DisposedITAT Visakhapatnam09 Sept 2024AY 2007-08

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

Section 132Section 143(2)Section 143(3)Section 153C

search and seizure operation under section 132 of the Act conducted in the case of M/s. Sai Lakshmi Township Pvt. Ltd., Visakhapatnam on 22.08.2008 certain incriminating material relating to the assessee were found and seized. Accordingly, notice under section 153C of the Act was issued to the assessee on 29.01.2010 and served on 09.02.2010 requiring the assessee to file

ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1,, VISAKHAPATNAM vs. Y.JOJI REDDY, HYDERABAD

In the result, cross objections raised by the assessee are dismissed

ITA 327/VIZ/2018[2009-10]Status: DisposedITAT Visakhapatnam09 Sept 2024AY 2009-10

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

Section 132Section 143(2)Section 143(3)Section 153C

search and seizure operation under section 132 of the Act conducted in the case of M/s. Sai Lakshmi Township Pvt. Ltd., Visakhapatnam on 22.08.2008 certain incriminating material relating to the assessee were found and seized. Accordingly, notice under section 153C of the Act was issued to the assessee on 29.01.2010 and served on 09.02.2010 requiring the assessee to file

ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1,, VISAKHAPATNAM vs. Y.JOJI REDDY, HYDERABAD

In the result, cross objections raised by the assessee are dismissed

ITA 326/VIZ/2018[2008-09]Status: DisposedITAT Visakhapatnam09 Sept 2024AY 2008-09

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

Section 132Section 143(2)Section 143(3)Section 153C

search and seizure operation under section 132 of the Act conducted in the case of M/s. Sai Lakshmi Township Pvt. Ltd., Visakhapatnam on 22.08.2008 certain incriminating material relating to the assessee were found and seized. Accordingly, notice under section 153C of the Act was issued to the assessee on 29.01.2010 and served on 09.02.2010 requiring the assessee to file

THE DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2, VISAKHAPATNAM vs. ANUMOLU AVNASH, VISAKHAPATNAM

In the result, appeal of the Revenue is dismissed

ITA 101/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 G.V.N. Hari, AdvocateFor Respondent: Sri MN Murthy Naik, CIT-DR
Section 132Section 139Section 143(2)Section 143(3)Section 153ASection 68

house property, other sources and agricultural income. The assessee has filed its return of income for the AY 2013-14 on 24/12/2013 declaring a total income of Rs. 39,00,000/- and an agricultural income of Rs. 1,04,522/-. A search and seizure

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

house 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