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

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

house property. 3. All the above grounds of appeal are mutually exclusive and without prejudice to one another. 4. The appellant craves leave to add to, amend, alter, delete all or any of the above grounds of appeal.” 4. The Ld. Authorized Representative [Ld. AR] before us raised additional ground as below: “On the facts and in the circumstances

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

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

house property. 3. All the above grounds of appeal are mutually exclusive and without prejudice to one another. 4. The appellant craves leave to add to, amend, alter, delete all or any of the above grounds of appeal.” 4. The Ld. Authorized Representative [Ld. AR] before us raised additional ground as below: “On the facts and in the circumstances

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

In the result, both the appeals filed by the Revenue are dismissed

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपील सं./ I.T.A. Nos. 104, 105 & 106/Viz/2020 ("नधा"रण वष" / Assessment Years: 2013-14, 2014-15 & 2015-16) Dy. Commissioner Of Income Tax, Vs. M/S. Atr Ware Housing (P) Central Circle-2, Ltd., Visakhapatnam. Visakhapatnam. Pan: Aadca 2121 Q

105 & 106/Viz/2020) ("नधा"रण वष" / Assessment Years: 2013-14, 2014-15 & 2015-16) M/s. ATR Ware Housing (P) Ltd., Vs. Dy. Commissioner of Income Visakhapatnam. Tax, PAN: AADCA 2121 Q Central Circle-2, Visakhapatnam. (अपीलाथ"/ Appellant) (""यथ"/ Respondent) अपीलाथ" क" ओर से/ Appellant by : Sri G.V.N. Hari, Advocate ""याथ" क" ओर से / Respondent by : Sri MN Murthy Naik

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

In the result, both the appeals filed by the Revenue are dismissed

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपील सं./ I.T.A. Nos. 104, 105 & 106/Viz/2020 ("नधा"रण वष" / Assessment Years: 2013-14, 2014-15 & 2015-16) Dy. Commissioner Of Income Tax, Vs. M/S. Atr Ware Housing (P) Central Circle-2, Ltd., Visakhapatnam. Visakhapatnam. Pan: Aadca 2121 Q

105 & 106/Viz/2020) ("नधा"रण वष" / Assessment Years: 2013-14, 2014-15 & 2015-16) M/s. ATR Ware Housing (P) Ltd., Vs. Dy. Commissioner of Income Visakhapatnam. Tax, PAN: AADCA 2121 Q Central Circle-2, Visakhapatnam. (अपीलाथ"/ Appellant) (""यथ"/ Respondent) अपीलाथ" क" ओर से/ Appellant by : Sri G.V.N. Hari, Advocate ""याथ" क" ओर से / Respondent by : Sri MN Murthy Naik

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

In the result, both the appeals filed by the Revenue are dismissed

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपील सं./ I.T.A. Nos. 104, 105 & 106/Viz/2020 ("नधा"रण वष" / Assessment Years: 2013-14, 2014-15 & 2015-16) Dy. Commissioner Of Income Tax, Vs. M/S. Atr Ware Housing (P) Central Circle-2, Ltd., Visakhapatnam. Visakhapatnam. Pan: Aadca 2121 Q

105 & 106/Viz/2020) ("नधा"रण वष" / Assessment Years: 2013-14, 2014-15 & 2015-16) M/s. ATR Ware Housing (P) Ltd., Vs. Dy. Commissioner of Income Visakhapatnam. Tax, PAN: AADCA 2121 Q Central Circle-2, Visakhapatnam. (अपीलाथ"/ Appellant) (""यथ"/ Respondent) अपीलाथ" क" ओर से/ Appellant by : Sri G.V.N. Hari, Advocate ""याथ" क" ओर से / Respondent by : Sri MN Murthy Naik

SRIDHAR PINNAMANENI,VIJAYAWADA vs. ACIT, CENTRAL CERCLE, VIJAYAWADA

In the result, appeal filed by the assessee for the A

Bench: Shri Manjunatha G. (Accountant Member), Shri K. Narasimha Chary (Judicial Member)

Housing & M/s Lifestyle Livingspace and other connected cases on 25.10.2017. During the course of search in the residential premises of Shri Chalasani Ramesh Babu, Managing Partner of M/s Lifestyle Livingspace, incriminating material in the form of loose sheets and documents (MOU) were found. As per MOU entered into between Shri Pinnamaneni Sridhar and Shri Chalasani Ramesh Babu, Managing Partner

SRIDHAR PINNAMANENI,VIJAYAWADA vs. ACIT, CENTRAL CIRCLE, VIJAYAWADA

In the result, appeal filed by the assessee for the A

Housing & M/s Lifestyle Livingspace and other connected cases on 25.10.2017. During the course of search in the residential premises of Shri Chalasani Ramesh Babu, Managing Partner of M/s Lifestyle Livingspace, incriminating material in the form of loose sheets and documents (MOU) were found. As per MOU entered into between Shri Pinnamaneni Sridhar and Shri Chalasani Ramesh Babu, Managing Partner

SRIDHAR PINNAMANENI,VIJAYAWADA vs. ACIT, CENTRAL CIRCLE, VIJAYAWADA

In the result, appeal filed by the assessee for the A

Bench: Shri Manjunatha G. (Accountant Member), Shri K. Narasimha Chary (Judicial Member)

Housing & M/s Lifestyle Livingspace and other connected cases on 25.10.2017. During the course of search in the residential premises of Shri Chalasani Ramesh Babu, Managing Partner of M/s Lifestyle Livingspace, incriminating material in the form of loose sheets and documents (MOU) were found. As per MOU entered into between Shri Pinnamaneni Sridhar and Shri Chalasani Ramesh Babu, Managing Partner