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

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

property, thus, in the absence of the requisite details, held the entire amount of the sale consideration of Rs. 61.60 lakhs (supra) as his income under the head “Short term capital gain” (STCG) and added the same to his income. 6 Venkata Ramana Goda vs. ACIT 6. Accordingly, the AO, after making the aforementioned additions, vide his order passed under

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

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

INCOMETAX OFFICER, WARD-3(1), VISAKHAPATNAM vs. SURENDRA NATH GUBBALA, VISAKHAPATNAM

Bench: Us:

144 Taxmann 720 (Bom). vii) Rajendra Mining Syndicate Vs. CIT (1991) 43 ITR 460 (AP). viii) CIT Vs. Jagadish Sugar Mills (1974) Tax LR 526 (All.) ix) CIT Vs. MD Manohar Rao (1985) 155 ITR 696 (AP). x) Rohtak Textile Mills Ltd (1982) 138 ITR 195 (Del). xi) B.N. Pinto

LOKANADHA RAO BATHINA,VISAKHAPATNAM vs. INCOME-TAX OFFICER, WARD-3(2), VISAKHAPATNAM

In the result, appeal of the assessee is allowed

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपील सं./I.T.A.No.283/Viz/2023 (निर्धारण वर्ा/ Assessment Year: 2016-17) Lokanadha Rao Bathina Vs. Income Tax Officer D.No.54-11-33/3/1, Aditya Nagar Ward-3(2) Isukathota-530013 Infinity Towers, Andhra Pradesh Shankaramattam Road [Pan :Apqpb9831H] Visakhapatnam - 530016 (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent)

Housing Corporation and the assessment proceedings are also pending in their case. The AO completed the assessment by adding an amount of Rs.84,40,976/- for which confirmation letters were filed. Further, the assessee has failed to 4 I.T.A. No.283/Viz/2023, A.Y.2016-17 Lokanadha Rao Bathina, Visakhapatnam furnish the confirmation letters from the other parties amounting to Rs.32

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

House, North Extension\nIncome Tax Office\nNear Lions Cancer Hospital\nPratyakshakar Bhavan\nVisakhapatnam – 530002\nMVP Colony, Visakhapatnam – 530017\nAndhra Pradesh\nAndhra Pradesh\n[PAN:ACGPD0393K]\n(अपीलार्थी/ Appellant)\n(प्रत्यर्थी / Respondent)\nकरदाता का प्रतिनिधित्व/ Assessee Represented by\nShri GVN Hari, Advocate\nराजस्व का प्रतिनिधित्व/ Department Represented by\nShri Badicala Yadagiri, CIT(DR)\nसुनवाई समाप्त होने की तिथि/ Date of Conclusion

SRI SAHASRALINGESWARA SWAMY TEMPLE,PONNUR vs. INCOME TAX OFFICER, EXEMPTIONS WARD, GUNTUR

The appeals of the assessee are allowed mutatis mutandis for the A

Bench: The Tribunal, The Assessee Filed Appeals (Appeals), National Faceless Appeal Centre, Delhi [Hereinafter In Short “Ld.Cit(A)”] Vide Respective Din & Order No. As Stated Below: -

144 read with section - 144B of the Income Tax Act, 1961 is not correct and valid without verifying the information filed, hence the assessment made is to be cancelled and and there will be no tax. Ground No-4:- The submissions filed at the time of hearing of assessment and appeal may kindly be taken as part and parcel

SRI SAHASRALINGESWARA SWAMY,PONNUR vs. INCOME TAX OFFICER, EXEMPTIONS WARD, GUNTUR

The appeals of the assessee are allowed mutatis mutandis for the A

Bench: The Tribunal, The Assessee Filed Appeals (Appeals), National Faceless Appeal Centre, Delhi [Hereinafter In Short “Ld.Cit(A)”] Vide Respective Din & Order No. As Stated Below: -

144 read with section - 144B of the Income Tax Act, 1961 is not correct and valid without verifying the information filed, hence the assessment made is to be cancelled and and there will be no tax. Ground No-4:- The submissions filed at the time of hearing of assessment and appeal may kindly be taken as part and parcel

SRI SAHASRALINGESWARA SWAMY TEMPLE,GUNTUR vs. INCOME TAX OFFICER (EXEMPTION WARD), GUNTUR

The appeals of the assessee are allowed mutatis mutandis for the A

Bench: The Tribunal, The Assessee Filed Appeals (Appeals), National Faceless Appeal Centre, Delhi [Hereinafter In Short “Ld.Cit(A)”] Vide Respective Din & Order No. As Stated Below: -

144 read with section - 144B of the Income Tax Act, 1961 is not correct and valid without verifying the information filed, hence the assessment made is to be cancelled and and there will be no tax. Ground No-4:- The submissions filed at the time of hearing of assessment and appeal may kindly be taken as part and parcel

SRI SAHASRALINGESWARA SWAMY TEMPLE,PONNUR vs. INCOME TAX OFFICER, EXEMPTIONS WARD, GUNTUR

The appeals of the assessee are allowed mutatis mutandis for the A

Bench: The Tribunal, The Assessee Filed Appeals (Appeals), National Faceless Appeal Centre, Delhi [Hereinafter In Short “Ld.Cit(A)”] Vide Respective Din & Order No. As Stated Below: -

144 read with section - 144B of the Income Tax Act, 1961 is not correct and valid without verifying the information filed, hence the assessment made is to be cancelled and and there will be no tax. Ground No-4:- The submissions filed at the time of hearing of assessment and appeal may kindly be taken as part and parcel

SHRI BHANU PRABHAKAR SRIRAMANENI,VIJAYAWADA vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-2(1), VIJAYAWADA

In the result, appeal of the assessee is partly allowed for statistical purposes

Bench: Shri Ravish Sood, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपीलसं./I.T.A.No.418/Viz/2024 (निर्धारण वर्ा/ Assessment Year: 2014-15) Bhanu Prabhakar Sriramaneni V. Acit – Circle – 2(1) 29-14-53A Cr Building, 1St Floor Prakasam Road M.G. Road, Vijayawada Andhra Pradesh Suryaraopet, Vijayawada – 520002 Andhra Pradesh [Pan:Abppb1613C] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) करदाता का प्रतत तितित्व/ Assessee Represented By : Shri C. Subrahmanyam, Ca राजस्व का प्रतततितित्व/ Department Represented By : Dr. Aparna Villuri, Sr. Ar

Housing Finance of Rs. 1,00,00,000/- and unsecured loans from 17 persons of Rs.1,90,00,000/-. The case was subsequently, reopened under section 147 of the Act for the reason for verifying the source of unsecured loans and thereafter notice under section 148 of the Act was issued on 31.03.2021 and served on the assessee. Since assessee

ASSISTANT COMMISSIONER OF INCOME TAX , CIRCLE-1(1), GUNTUR vs. ANDHRA PRADESH STATE COUNCIL OF HIGHER EDUCATION , NEELADRI TOWERS

In the result, appeal filed by the revenue is dismissed

Bench: Shri K. Narasimha Chary, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपीलसं./I.T.A.Nos.376 & 377/Viz/2024 (निर्धारण वर्ा/ Assessment Year: 2018-19 & 2019-20) Asst. Cit– Circle – 1(1) V. Andhra Pradesh State Council 2Nd Floor, Standard House Of Higher Education Atmakur Village Nagarampalem – 522004 Mangalagiri-522503 Guntur, Andhra Pradesh Andhra Pradesh [Pan: Aamfa3316R] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent)

144 which included interest of Rs.40,94,748 under section 234A and Rs.46,14,716 under section 234B of the Act. Page No. 3 I.T.A.Nos.376 & 377/VIZ/2024 Andhra Pradesh State Council of Higher Education 5. Aggrieved by the order of the Ld. AO, assessee filed an appeal before the Ld. CIT(A), NFAC, Delhi and filed its submissions. After considering

ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-1(1), GUNTUR vs. ANDHRA PRADESH STATE COUNCIL OF HIGHER EDUCATION , NEELADHRI TOWERS

In the result, appeal filed by the revenue is dismissed

Bench: Shri K. Narasimha Chary, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपीलसं./I.T.A.Nos.376 & 377/Viz/2024 (निर्धारण वर्ा/ Assessment Year: 2018-19 & 2019-20) Asst. Cit– Circle – 1(1) V. Andhra Pradesh State Council 2Nd Floor, Standard House Of Higher Education Atmakur Village Nagarampalem – 522004 Mangalagiri-522503 Guntur, Andhra Pradesh Andhra Pradesh [Pan: Aamfa3316R] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent)

144 which included interest of Rs.40,94,748 under section 234A and Rs.46,14,716 under section 234B of the Act. Page No. 3 I.T.A.Nos.376 & 377/VIZ/2024 Andhra Pradesh State Council of Higher Education 5. Aggrieved by the order of the Ld. AO, assessee filed an appeal before the Ld. CIT(A), NFAC, Delhi and filed its submissions. After considering

VARAHALAMMA PYDI (LATE),VISAKHAPATNAM vs. INCOME-TAX OFFICER, WARD-4(2), VISAKHAPATNAM

In the result, appeal filed by the assessee is allowed

Bench: Shri K Narasimha Chary, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपील सं./ I.T.A. 348/Viz/2024 (िनधा"रण वष" / Assessment Year: 2013-14) Varahalamma Pydi Late, Vs. Income Tax Officer, Visakhapatnam. Ward-4(2), Pan: Bjhpp9886J Visakhapatnam. (अपीलाथ"/ Appellant) (""थ"/ Respondent) अपीलाथ" की ओर से/ Assessee By : Sri I. Kama Sastry, Ar ""ाथ" की ओर से / Revenue By : Dr. Satyasai Rath, Cit-Dr

144 r.w.s 147 of the Act and determined the total income at Rs. 6,45,36,541/- and raised a tax demand of Rs.1,98,72,160/-. While passing the assessment order dated 11/03/2016, the Ld. AO also initiated the penalty proceedings U/s. 271(1)(c) of the 4 Act. Aggrieved by the order of the Ld. AO, the assessee

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

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

section 144(1)(b) of the Act and proceeded to complete the assessment as best judgment assessment. During the assessment proceedings, the Ld. AO asked the assessee to produce the documentary evidence in respect of salary received during the year and also to furnish the details with respect to purchase of immovable property amounting

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

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

144 of the Act ie., best judgment. Accordingly, the Ld. AO completed the assessment by determining the total income at Rs. 35,82,175/- which includes (i) income from house property – Rs.74,222/- and (ii) income from business – Rs. 32,36,153/- and (iii) income from other sources – Rs. 2,71,800/- and passed the assessment order