SATYANARAYANA KODURU,KRISHNA DIST vs. INCOME TAX OFFICER, WARD-1, GUDIWADA

In the result, the appeal filed by the assessee is allowed in terms of our aforesaid observations

Bench: Shri Ravish Sood & Shri Balakrishnan S.आ.अपी.सं /Ita No.491/Viz/2025 (िनधा"रण वष"/Assessment Year: 2016-17) Satyanarayana Koduru, Vs. Income Tax Officer, Krishna District. Ward-1, Pan:Altpk1048C Gudiwada. (Appellant) (Respondent) िनधा"रती "ारा/Assessee By: Shri C. Subrahmanyam, Ca राज" व "ारा/Revenue By: Dr. Aparna Villuri, Sr. Ar सुनवाई की तारीख/Date Of 02/12/2025 Hearing: घोषणा की तारीख/Date Of 05/12/2025 Pronouncement: आदेश / Order Per. Ravish Sood, Jm :

property of Rs.59,84,000/-; (ii) addition under section 69 of the Act in respect of the registration charges and stamp duty of Rs.4,48,700/-; (iii) addition under section 69A of the Act of unexplained cash deposits in bank account: Rs.32,30,000/-; (iv) addition of undisclosed salary received from NHAI: Rs.17,62,155/-; (v) 4 Satyanarayana Koduru

GATTULA LAKSHMI MADHAVI,VISAKHAPATNAM vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, VISAKHAPATNAM

In the result, the appeal filed by the assessee in ITA

Bench: Shri Manjunatha G. & Shri Ravish Soodआ.अपी.सं /Ita No.385, 386 & 387/Viz/2025 ("नधा"रण वष"/Assessment Year: 2018-19) Gattula Lakshmi Madhavi, Vs. Assistant Commissioner Visakhapatnam. Of Income Tax, Pan: Agfpg8929H Central Circle-1, Visakhapatnam. (Appellant) (Respondent) "नधा"रती "वारा/Assessee By: Shri Gvn Hari, Advocate (Hybrid) राज" व "वारा/Revenue By: Dr. Aparna Villuri, Sr. Ar सुनवाई क" तार"ख/Date Of 15/10/2025 Hearing: घोषणा क" तार"ख/Date Of 10/12/2025 Pronouncement: आदेश / Order Per Ravish Sood, Jm: The Captioned Appeals Filed By The Assessee Are Against The Respective Orders Passed By The Commissioner Of Income Tax (Appeals), Visakhapatnam-3, Dated 21/03/2025, 24/03/2025 & 16/04/2025, Which In Turn Arises From The Respective Orders Passed By The Assessing Officer (For Short, “Ao”) Under Section 147 Of The Income Gattula Lakshmi Madhavi Vs. Acit Tax Act, 1961 (For Short, "The Act”), Dated 27/03/2023; Under Section 271Aac(1) Of The Act, Dated 21/08/2023; & Under Section 270A Of The Act, Dated 21/08/2023 For Assessment Year 2018-19. As The Facts Involved In The Captioned Appeals Are Inextricably Interwoven, Therefore, The Same Are Being Taken Up & Disposed Of Vide A Consolidated Order.

properties (assets). Accordingly, the AO worked out the unexplained investment made by the assessee during the subject year at Rs. 21,35,549/-, as under: Gattula Lakshmi Madhavi vs. ACIT 10. Thereafter, the AO vide his order under section 147 of the Act, dated 27/03/2023, determined the income of the assessee at Rs. 36,38,936/-. Also, the AO while

GATTULA LAKSHMI MADHAVI,VISAKHAPATNAM vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, VISAKHAPATNAM

In the result, the appeal filed by the assessee in ITA

Bench: Shri Manjunatha G. & Shri Ravish Soodआ.अपी.सं /Ita No.385, 386 & 387/Viz/2025 ("नधा"रण वष"/Assessment Year: 2018-19) Gattula Lakshmi Madhavi, Vs. Assistant Commissioner Visakhapatnam. Of Income Tax, Pan: Agfpg8929H Central Circle-1, Visakhapatnam. (Appellant) (Respondent) "नधा"रती "वारा/Assessee By: Shri Gvn Hari, Advocate (Hybrid) राज" व "वारा/Revenue By: Dr. Aparna Villuri, Sr. Ar सुनवाई क" तार"ख/Date Of 15/10/2025 Hearing: घोषणा क" तार"ख/Date Of 10/12/2025 Pronouncement: आदेश / Order Per Ravish Sood, Jm: The Captioned Appeals Filed By The Assessee Are Against The Respective Orders Passed By The Commissioner Of Income Tax (Appeals), Visakhapatnam-3, Dated 21/03/2025, 24/03/2025 & 16/04/2025, Which In Turn Arises From The Respective Orders Passed By The Assessing Officer (For Short, “Ao”) Under Section 147 Of The Income Gattula Lakshmi Madhavi Vs. Acit Tax Act, 1961 (For Short, "The Act”), Dated 27/03/2023; Under Section 271Aac(1) Of The Act, Dated 21/08/2023; & Under Section 270A Of The Act, Dated 21/08/2023 For Assessment Year 2018-19. As The Facts Involved In The Captioned Appeals Are Inextricably Interwoven, Therefore, The Same Are Being Taken Up & Disposed Of Vide A Consolidated Order.

properties (assets). Accordingly, the AO worked out the unexplained investment made by the assessee during the subject year at Rs. 21,35,549/-, as under: Gattula Lakshmi Madhavi vs. ACIT 10. Thereafter, the AO vide his order under section 147 of the Act, dated 27/03/2023, determined the income of the assessee at Rs. 36,38,936/-. Also, the AO while

GATTULA LAKSHMI MADHAVI,VISAKHAPATNAM vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, VISAKHAPATNAM

In the result, the appeal filed by the assessee in ITA

Bench: Shri Manjunatha G. & Shri Ravish Soodआ.अपी.सं /Ita No.385, 386 & 387/Viz/2025 ("नधा"रण वष"/Assessment Year: 2018-19) Gattula Lakshmi Madhavi, Vs. Assistant Commissioner Visakhapatnam. Of Income Tax, Pan: Agfpg8929H Central Circle-1, Visakhapatnam. (Appellant) (Respondent) "नधा"रती "वारा/Assessee By: Shri Gvn Hari, Advocate (Hybrid) राज" व "वारा/Revenue By: Dr. Aparna Villuri, Sr. Ar सुनवाई क" तार"ख/Date Of 15/10/2025 Hearing: घोषणा क" तार"ख/Date Of 10/12/2025 Pronouncement: आदेश / Order Per Ravish Sood, Jm: The Captioned Appeals Filed By The Assessee Are Against The Respective Orders Passed By The Commissioner Of Income Tax (Appeals), Visakhapatnam-3, Dated 21/03/2025, 24/03/2025 & 16/04/2025, Which In Turn Arises From The Respective Orders Passed By The Assessing Officer (For Short, “Ao”) Under Section 147 Of The Income Gattula Lakshmi Madhavi Vs. Acit Tax Act, 1961 (For Short, "The Act”), Dated 27/03/2023; Under Section 271Aac(1) Of The Act, Dated 21/08/2023; & Under Section 270A Of The Act, Dated 21/08/2023 For Assessment Year 2018-19. As The Facts Involved In The Captioned Appeals Are Inextricably Interwoven, Therefore, The Same Are Being Taken Up & Disposed Of Vide A Consolidated Order.

properties (assets). Accordingly, the AO worked out the unexplained investment made by the assessee during the subject year at Rs. 21,35,549/-, as under: Gattula Lakshmi Madhavi vs. ACIT 10. Thereafter, the AO vide his order under section 147 of the Act, dated 27/03/2023, determined the income of the assessee at Rs. 36,38,936/-. Also, the AO while

VIKRAM BRAHMENDRA SATYAJIT MULPURI,KRISHNA DIST vs. INCOME TAX OFFICER, WARD-3(1), VIJAYAWADA

In the result, the appeal filed by the assessee is allowed in terms of our aforesaid observations

Bench: Shri Ravish Sood & Shri Balakrishnan S.आ.अपी.सं /Ita No.534/Viz/2025 (िनधा"रण वष"/Assessment Year: 2020-21) Vikram Brahmendra Satyajit Vs. Income Tax Officer, Mulpuri, Ward-3(1), Krishna District. Vijayawada. Pan: Aonpm1893G (Appellant) (Respondent) िनधा"रती "ारा/Assessee By: Shri C. Subrahmanyam, Ca राज" व "ारा/Revenue By: Dr. Aparna Villuri, Sr. Ar सुनवाई की तारीख/Date Of 02/12/2025 Hearing: घोषणा की तारीख/Date Of 19/12/2025 Pronouncement: आदेश / Order Per. Ravish Sood, Jm:

property (as per SRO, Patamata): Rs.56,58,000/-, but not filed his return of income, initiated proceedings under section 148A of the Act. Thereafter, 3 Vikram Brahmendra Satyajit Mulpuri vs. ITO the AO issued notice under section 148 of the Act, dated 23/03/2024. In compliance, the assessee filed his return of income in response to the notice under section

DY. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, GUNTUR vs. VENKATRAMA POULTRIES PVT LTD, GUNTUR

House Income Tax Office\nMain Road, Lakshmipuram Central Revenue Buildings\nGuntur - 522007 Near Collector Office\nAndhra Pradesh Mahathma Gandhi Road\n[PAN:AAACV7767L] Vijayawada - 522002\nAndhra Pradesh\n(अपीलार्थी/ Appellant)\n(प्रत्यर्थी/ Respondent)\nकरदाता का प्रतिनिधित्व/ Assessee Represented by : Shri GVN Hari, Advocate\nराजस्व का प्रतिनिधित्व/ Department Represented by : Shri Badicala Yadagiri, CIT(DR)\nसुनवाई समाप्त होने की तिथि/ Date

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

In the result, appeal filed by the Revenue is dismissed

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

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

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, GUNTUR vs. VENKATRAMA POULTRIES PVT. LTD., GUNTUR

House\nMain Road, Lakshmipuram\nGuntur - 522007\nAndhra Pradesh\n[PAN:AAACV7767L]\n(अपीलार्थी/ Appellant)\nDCIT - CENTRAL CIRCLE – 1\nIncome Tax Office\nCentral Revenue Buildings\nNear Collector Office\nMahathma Gandhi Road\nVijayawada - 522002\nAndhra Pradesh\n(प्रत्यर्थी/ Respondent)\nकरदाता का प्रतिनिधित्व/ Assessee Represented by\n: Shri GVN Hari, Advocate\nराजस्व का प्रतिनिधित्व/ Department Represented by\n: Shri Badicala Yadagiri

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, GUNTUR vs. VENKATRAMA POULTRIES PVT. LTD., GUNTUR

House\nMain Road, Lakshmipuram\nGuntur - 522007\nAndhra Pradesh\n[PAN:AAACV7767L]\n(अपीलार्थी/ Appellant)\nDCIT - CENTRAL CIRCLE – 1\nIncome Tax Office\nCentral Revenue Buildings\nNear Collector Office\nMahathma Gandhi Road\nVijayawada - 522002\nAndhra Pradesh\n(प्रत्यर्थी/ Respondent)\nकरदाता का प्रतिनिधित्व/ Assessee Represented by\nराजस्व का प्रतिनिधित्व/ Department Represented by\nसुनवाई समाप्त होने की तिथि/ Date of Conclusion of Hearing\nघोषणा

DATLA TRUPATHI RAJU,VISAKHAPATNAM vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, VISAKHAPATNAM

Appeal of the assessee is dismissed

House, North Extension\nNear Lions Cancer Hospital\nVisakhapatnam – 530002\nAndhra Pradesh\nV.\nACIT – Central Circle – 1\nIncome Tax Office\nPratyakshakar Bhavan\nMVP Colony, Visakhapatnam – 530017\nAndhra Pradesh\n[PAN:ACGPD0393K]\n(अपीलार्थी/ Appellant)\n(प्रत्यर्थी / Respondent)\nकरदाता का प्रतिनिधित्व/ Assessee Represented by\n: Shri GVN Hari, Advocate\nराजस्व का प्रतिनिधित्व/ Department Represented by\n: Shri Badicala Yadagiri, CIT(DR)\nसुनवाई

DATLA TRUPATHI RAJU,VISAKHAPATNAM vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, VISAKHAPATNAM

132 of the Act was conducted in the case of\nPage No. 9\nM/s.Vijayanagar Biotech Group cases on 10.01.2020 at the Registered office\nsituated at Visakhapatnam. In the impugned assessment year, it is relevant to\nthe year of search and the assessee has filed his return of income on 22.03.2021.\nSubsequently, notice under section

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

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

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 return of income

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

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

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 return of income

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

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

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 return of income

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

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

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 return of income

SATHI TRINATHA REDDY,EAST GODAVARI DIST vs. PRINCIPAL COMMISSIONER OF INCOME TAX(CENTRAL), VISAKHAPATNAM

In the result, appeal of the assessee is allowed

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

132 was conducted in this case on 28/03/2018 wherein certain incriminating material was found and seized. The Ld. AO issued a notice U/s. 153A of the Act on 04/01/2021. In response to the said notice, the assessee filed the return of income on 06/02/2021 admitting the same income as admitted in his original return of income. The assessment was completed

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

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)

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

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)

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