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9 results for “house property”+ Section 133clear

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Key Topics

Section 143(3)24Section 4016Section 14813Section 143(2)7Section 1476Section 143(1)6Section 133(6)4Section 142(1)4Deduction

LAKSHMI PRASUNAMBA KODALI,HYDERABAD vs. ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE INTERNATIONAL TAX, VISAKHAPATNAM

In the result, appeal filed by the assessee is allowed for statistical purposes as indicated hereinabove

ITA 279/VIZ/2024[2019-20]Status: DisposedITAT Visakhapatnam25 Sept 2024AY 2019-20

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Ble(Through Hybrid Hearing) आयकर अपील सं./ I.T.A. No. 279/Viz/2024 (िनधा"रण वष" / Assessment Year: 2019-20) Lakshmi Prasunamba Kodali, Vs. Asst. Commissioner Of Hyderabad. Income Tax, Pan: Cxrpk7177G Circle-International Tax, Visakhapatnam. (अपीलाथ"/ Appellant) (""यथ"/ Respondent) अपीलाथ" क" ओर से/ Appellant By : Sri S.V. Rao Associates ""याथ" क" ओर से / Respondent By : Dr. Aparna Villuri, Sr. Ar सुनवाई क" तारीख / Date Of Hearing : 10/09/2024 घोषणा क" तारीख/Date Of : 25/09/2024 Pronouncement O R D E R

For Appellant: Sri S.V. Rao AssociatesFor Respondent: Dr. Aparna Villuri, Sr. AR
Section 129Section 142(1)Section 143(1)Section 143(2)Section 143(3)Section 195
4
Double Taxation/DTAA4
Revision u/s 2634
House Property3
Section 270A

section 195 (Non-business ITR)”. Accordingly, notice U/s. 143(2) of the Act was issued. Due to change in the incumbency, a notice U/s. 129 of the Act was also issued on 16/09/2021 along with notice U/s. 142(1) of the Act. In response, the assessee submitted the information as called for. On perusal and verification / examining the submissions made

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

In the result, appeal filed by the assessee is allowed for statistical purposes as indicated hereinabove

ITA 113/VIZ/2024[2017-18]Status: HeardITAT Visakhapatnam25 Jul 2024AY 2017-18

Bench: Shri Duvvuru Rl Reddy, Hon’Bleआयकर अपील सं./ I.T.A. No.113/Viz/2024 (िनधा"रण वष" / Assessment Year : 2017-18) Anuradha Vasireddy, Vs. Income Tax Officer, 29-26-129, Jadagam Vari Street, Ward-2(2), Suryaraopet, Vijayawada-520002, Vijayawada. Andhra Pradesh. Pan: Acjpv6946M (अपीलाथ"/ Appellant) (""यथ"/ Respondent) अपीलाथ" क" ओर से/ Appellant By : Sri C. Subrahmanyam, Ar ""याथ" क" ओर से / Respondent By : Dr. Aparna Villuri, Sr. Ar सुनवाई क" तारीख / Date Of Hearing : 22/07/2024 घोषणा क" तारीख/Date Of : 25/07/2024 Pronouncement O R D E R

For Appellant: Sri C. Subrahmanyam, ARFor Respondent: Dr. Aparna Villuri, Sr. AR
Section 133(6)Section 142(1)Section 143(2)Section 143(3)Section 144Section 44ASection 69A

133(6) of the Act. However, the assessee did not respond to the notices issued. As per the material 3 available before the Ld. AO, the Ld. AO observed that the assessee has not maintained books of account for the AYs 2015- 16 & 2016-17 also. In the absence of complete material and information, the Ld. AO issued a show

SATYAVATHI GOLKONDA,MACHILIPATNAM vs. INCOME TAX OFFICER, WARD-1, MACHILIPATNAM

In the result, appeal filed by the assessee is allowed for statistical purposes as indicated hereinabove

ITA 219/VIZ/2024[2016-17]Status: DisposedITAT Visakhapatnam08 Aug 2024AY 2016-17

Bench: Shri Duvvuru Rl Reddy, Hon’Ble(Through Hybrid Hearing) आयकर अपील सं./ I.T.A. No. 219/Viz/2024 (िनधा"रण वष" / Assessment Year : 2016-17) Satyavathi Golkonda, Vs. Income Tax Officer, Ward-1, Mig-102, Old Aphb Colony, Aayakar Bhavan, Paraspet, Machilipatnam, Krishna District, Machilipatnam, Andhra Pradesh – 521001. Andhra Pradesh-521001. Pan: Attpg1361J (अपीलाथ"/ Appellant) (""यथ"/ Respondent) अपीलाथ" क" ओर से/ Appellant By : Sri K. Siva Ram Kumar, Ar ""याथ" क" ओर से / Respondent By : Dr. Aparna Villuri, Sr. Ar सुनवाई क" तारीख / Date Of Hearing : 07/08/2024 घोषणा क" तारीख/Date Of : 08/08/2024 Pronouncement O R D E R

For Appellant: Sri K. Siva Ram Kumar, ARFor Respondent: Dr. Aparna Villuri, Sr. AR
Section 133(6)Section 142(1)Section 144Section 144(1)(b)Section 147Section 148Section 271(1)(c)Section 69

house property from Smt. Golkonda Padmaja in the FY 2015-16 for a total consideration of Rs. 36,00,000/- out of which Rs. 29,00,000/- was bank loan and the balance of Rs. 7,00,000/- was paid by cash. The Ld. AO also observed that the assessee is not having any source for the payment

NIKHIL CONSTRUCTIONS, ,VISAKHAPATNAM vs. THE INCOME TAX OFFICER, WARD-3(2),, VISAKHAPATNAM

In the result, appeal filed by the assessee in ITA No

ITA 132/VIZ/2019[2010-11]Status: DisposedITAT Visakhapatnam23 Jan 2023AY 2010-11

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

For Appellant: NoneFor Respondent: Shri Sankar Pandi, Sr. AR
Section 143(1)Section 143(2)Section 143(3)Section 147Section 148Section 263Section 28Section 40

133 & 139/Viz/2019 ("नधा"रण वष" / Assessment Year :2011-12) Nikhil Constructions, Vs. Income Tax Officer, Visakhapatnam. Ward-3(2), PAN: AAGFN 7160 A Visakhapatnam. (अपीलाथ"/ Appellant) (""यथ"/ Respondent) अपीलाथ" क" ओर से/ Appellant by : None ""याथ" क" ओर से / Respondent by : Shri Sankar Pandi, Sr. AR सुनवाई क" तार"ख / Date of Hearing : 04/01/2023 घोषणा क" तार"ख/Date

NIKHIL CONSTRUCTIONS,,VISAKHAPATNAM vs. THE INCOME TAX OFFICER, WARD-3(2),, VISAKHAPATNAM

In the result, appeal filed by the assessee in ITA No

ITA 139/VIZ/2019[2011-12]Status: DisposedITAT Visakhapatnam23 Jan 2023AY 2011-12

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

For Appellant: NoneFor Respondent: Shri Sankar Pandi, Sr. AR
Section 143(1)Section 143(2)Section 143(3)Section 147Section 148Section 263Section 28Section 40

133 & 139/Viz/2019 ("नधा"रण वष" / Assessment Year :2011-12) Nikhil Constructions, Vs. Income Tax Officer, Visakhapatnam. Ward-3(2), PAN: AAGFN 7160 A Visakhapatnam. (अपीलाथ"/ Appellant) (""यथ"/ Respondent) अपीलाथ" क" ओर से/ Appellant by : None ""याथ" क" ओर से / Respondent by : Shri Sankar Pandi, Sr. AR सुनवाई क" तार"ख / Date of Hearing : 04/01/2023 घोषणा क" तार"ख/Date

NIKHIL CONSTRUCTIONS, ,VISAKHAPATNAM vs. THE INCOME TAX OFFICER, WARD-3(2), , VISAKHAPATNAM

In the result, appeal filed by the assessee in ITA No

ITA 487/VIZ/2019[2010-11]Status: DisposedITAT Visakhapatnam23 Jan 2023AY 2010-11

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

For Appellant: NoneFor Respondent: Shri Sankar Pandi, Sr. AR
Section 143(1)Section 143(2)Section 143(3)Section 147Section 148Section 263Section 28Section 40

133 & 139/Viz/2019 ("नधा"रण वष" / Assessment Year :2011-12) Nikhil Constructions, Vs. Income Tax Officer, Visakhapatnam. Ward-3(2), PAN: AAGFN 7160 A Visakhapatnam. (अपीलाथ"/ Appellant) (""यथ"/ Respondent) अपीलाथ" क" ओर से/ Appellant by : None ""याथ" क" ओर से / Respondent by : Shri Sankar Pandi, Sr. AR सुनवाई क" तार"ख / Date of Hearing : 04/01/2023 घोषणा क" तार"ख/Date

NIKHIL CONSTRUCTIONS, ,VISAKHAPATNAM vs. THE INCOME TAX OFFICER, WARD-3(2),, VISAKHAPATNAM

In the result, appeal filed by the assessee in ITA No

ITA 133/VIZ/2019[2011-12]Status: DisposedITAT Visakhapatnam23 Jan 2023AY 2011-12

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

For Appellant: NoneFor Respondent: Shri Sankar Pandi, Sr. AR
Section 143(1)Section 143(2)Section 143(3)Section 147Section 148Section 263Section 28Section 40

133 & 139/Viz/2019 ("नधा"रण वष" / Assessment Year :2011-12) Nikhil Constructions, Vs. Income Tax Officer, Visakhapatnam. Ward-3(2), PAN: AAGFN 7160 A Visakhapatnam. (अपीलाथ"/ Appellant) (""यथ"/ Respondent) अपीलाथ" क" ओर से/ Appellant by : None ""याथ" क" ओर से / Respondent by : Shri Sankar Pandi, Sr. AR सुनवाई क" तार"ख / Date of Hearing : 04/01/2023 घोषणा क" तार"ख/Date

VENKATA RAMANA GODA,VISAKHAPATNAM vs. ASSISSTANT COMMISSIONER OF INCOME TAX, CIRCLE-3(1), VISAKHAPATNAM

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

ITA 489/VIZ/2025[2020-21]Status: DisposedITAT Visakhapatnam05 Dec 2025AY 2020-21

Bench: Shri Ravish Sood & Shri Balakrishnan S.आ.अपी.सं /Ita No.489/Viz/2025 (िनधा"रण वष"/Assessment Year: 2020-21) Venkata Ramana Goda, Vs. Assistant Commissioner Visakhapatnam. Of Income Tax, Circle-3(1), Pan: Abzpg3216A Visakhapatnam. (Appellant) (Respondent) िनधा"रती "ारा/Assessee By: Mrs. K. Hemalatha, Ca राज" व "ारा/Revenue By: Dr. Aparna Villuri, Sr. Ar सुनवाई की तारीख/Date Of 17/11/2025 Hearing: घोषणा की तारीख/Date Of 05/12/2025 Pronouncement: आदेश / Order Per. Ravish Sood, Jm: The Present Appeal Filed By The Assessee Is Directed Against The Order Of The Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre, Delhi, Dated 06/08/2025, Which In Turn Arises From The Order Passed By The Assessing Officer Under Section 147 R.W.S 144B Of The Income Tax Act, 1961 (For Short, “The Act”), Dated 08/03/2025. The 2 Venkata Ramana Goda Vs. Acit

For Appellant: Mrs. K. Hemalatha, CAFor Respondent: Dr. Aparna Villuri, Sr. AR
Section 133(6)Section 147Section 148Section 151ASection 2(14)(iii)Section 234ASection 234BSection 250

133(6) of the IT Act to obtain a clarity from LIC regarding the nature and details of the said 3 Venkata Ramana Goda vs. ACIT keyman insurance policy before assessing the same in assessee's hands. 7. The Learned CIT(A), while adjudicating the issue, erred in observing that the loan adjustments of M/s ARDEE BUSINESS SERVICES

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

In the result, appeal of the assessee is dismissed

ITA 251/VIZ/2024[2017-18]Status: DisposedITAT Visakhapatnam25 Sept 2024AY 2017-18

Bench: Shri Duvvuru Rl Reddy, Hon’Bleआयकर अपील सं./ I.T.A. No.251/Viz/2024 (िनधा"रण वष" / Assessment Year : 2017-18) Venkata Ramana Voonna, Vs. Income Tax Officer, Srikakulam. Ward-1, Pan: Abipv2254N Srikakulam. (अपीलाथ"/ Appellant) (""यथ"/ Respondent) अपीलाथ" क" ओर से/ Appellant By : Sri I. Kama Sastry, Ar ""याथ" क" ओर से / Respondent By : Dr. Aparna Villuri, Sr. Ar सुनवाई क" तारीख / Date Of Hearing : 04/09/2024 घोषणा क" तारीख/Date Of : 25/09/2024 Pronouncement O R D E R

For Appellant: Sri I. Kama Sastry, ARFor Respondent: Dr. Aparna Villuri, Sr. AR
Section 115BSection 133(6)Section 142(1)Section 143(1)Section 143(2)Section 143(3)Section 250Section 271ASection 69A

133(6) of the Act to the Karur Vysya Bank Ltd, Narasannapeta Branch and Canara Bank, Narasannapeta Branch and called for the 3 details of account statement, cash deposits made by the assessee during the FY 2016-17 during the demonetization period. Accordingly, based on the information received from the banks, the Ld. AO asked the assessee to furnish corroborative