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8 results for “house property”+ Section 149(1)(b)clear

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Delhi395Mumbai249Bangalore166Chandigarh107Jaipur102Cochin62Hyderabad59Chennai52Raipur39Kolkata32Ahmedabad30Pune29Agra25Lucknow21Guwahati21Nagpur17Indore14Amritsar11Cuttack11SC9Visakhapatnam8Rajkot7Patna6Surat5Jodhpur3Dehradun2

Key Topics

Section 14831Section 14715Section 143(3)12Section 143(2)12Section 2638Section 53A8Section 80C8Section 148A7Addition to Income

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

6
Limitation/Time-bar3
House Property2
Deduction2

VIJAYA LAKSHMI RAVULA,GUNTUR vs. INCOME TAX OFFICER, WARD-2(1), GUNTUR

In the result, all the 4 appeals of the assessee are allowed

ITA 218/VIZ/2024[2016-17]Status: DisposedITAT Visakhapatnam13 May 2025AY 2016-17

Bench: Shri Vijay Pal Rao, Vice-A N D Shri S. Balakrishnanappeal No. Assessee Respondent A.Y 209/Viz/2024 Konda Srinivasa Income Tax Officer 2016-17 Reddy, Guntur, Ward 2(1) Pan:Aafhk9821E Guntur 216/Viz/2024 Veerareddy Gogula - Do - -Do- Guntur Pan:Byapg6481J - Do - 217/Viz/2024 Swarajyam -Do- Dontireddy Guntur Pan:Cmmpd3393K - Do - 218/Viz/2024 Vijaya Lakshmi -Do- Ravula, Guntur Pan:Baopr0163G

For Appellant: Shri C. Subrahmanyam, CAFor Respondent: : Shri Satyasai Rath, DR
Section 143(2)Section 143(3)Section 147Section 148Section 151Section 2(47)Section 263Section 53A

b) The Developer’s share - The Developer is entitled to the balance o4.166°4% (77000 sq.lt) of the total saleable constructed surer built arca including EWS LIG Units, along with remaining car parking spaces and proportionate undivided share in the Scheule property corresponding to the super built-up area falling to the share of the Developer (hereafter referred

KONDA SRINIVASA REDDY,GUNTUR vs. INCOME TAX OFFICER, WARD-2(1), GUNTUR

In the result, all the 4 appeals of the assessee are allowed

ITA 209/VIZ/2024[2016-17]Status: DisposedITAT Visakhapatnam13 May 2025AY 2016-17

Bench: Shri Vijay Pal Rao, Vice-A N D Shri S. Balakrishnanappeal No. Assessee Respondent A.Y 209/Viz/2024 Konda Srinivasa Income Tax Officer 2016-17 Reddy, Guntur, Ward 2(1) Pan:Aafhk9821E Guntur 216/Viz/2024 Veerareddy Gogula - Do - -Do- Guntur Pan:Byapg6481J - Do - 217/Viz/2024 Swarajyam -Do- Dontireddy Guntur Pan:Cmmpd3393K - Do - 218/Viz/2024 Vijaya Lakshmi -Do- Ravula, Guntur Pan:Baopr0163G

For Appellant: Shri C. Subrahmanyam, CAFor Respondent: : Shri Satyasai Rath, DR
Section 143(2)Section 143(3)Section 147Section 148Section 151Section 2(47)Section 263Section 53A

b) The Developer’s share - The Developer is entitled to the balance o4.166°4% (77000 sq.lt) of the total saleable constructed surer built arca including EWS LIG Units, along with remaining car parking spaces and proportionate undivided share in the Scheule property corresponding to the super built-up area falling to the share of the Developer (hereafter referred

SWARAJYAM DONTIREDDY,GUNTUR vs. INCOME TAX OFFICER, WARD-2(1), GUNTUR

In the result, all the 4 appeals of the assessee are allowed

ITA 217/VIZ/2024[2016-17]Status: DisposedITAT Visakhapatnam13 May 2025AY 2016-17

Bench: Shri Vijay Pal Rao, Vice-A N D Shri S. Balakrishnanappeal No. Assessee Respondent A.Y 209/Viz/2024 Konda Srinivasa Income Tax Officer 2016-17 Reddy, Guntur, Ward 2(1) Pan:Aafhk9821E Guntur 216/Viz/2024 Veerareddy Gogula - Do - -Do- Guntur Pan:Byapg6481J - Do - 217/Viz/2024 Swarajyam -Do- Dontireddy Guntur Pan:Cmmpd3393K - Do - 218/Viz/2024 Vijaya Lakshmi -Do- Ravula, Guntur Pan:Baopr0163G

For Appellant: Shri C. Subrahmanyam, CAFor Respondent: : Shri Satyasai Rath, DR
Section 143(2)Section 143(3)Section 147Section 148Section 151Section 2(47)Section 263Section 53A

b) The Developer’s share - The Developer is entitled to the balance o4.166°4% (77000 sq.lt) of the total saleable constructed surer built arca including EWS LIG Units, along with remaining car parking spaces and proportionate undivided share in the Scheule property corresponding to the super built-up area falling to the share of the Developer (hereafter referred

VEERAREDDY GOGULA,GUNTUR vs. INCOME TAX OFFICER, WARD-2(1), GUNTUR

In the result, all the 4 appeals of the assessee are allowed

ITA 216/VIZ/2024[2016-17]Status: DisposedITAT Visakhapatnam13 May 2025AY 2016-17

Bench: Shri Vijay Pal Rao, Vice-A N D Shri S. Balakrishnanappeal No. Assessee Respondent A.Y 209/Viz/2024 Konda Srinivasa Income Tax Officer 2016-17 Reddy, Guntur, Ward 2(1) Pan:Aafhk9821E Guntur 216/Viz/2024 Veerareddy Gogula - Do - -Do- Guntur Pan:Byapg6481J - Do - 217/Viz/2024 Swarajyam -Do- Dontireddy Guntur Pan:Cmmpd3393K - Do - 218/Viz/2024 Vijaya Lakshmi -Do- Ravula, Guntur Pan:Baopr0163G

For Appellant: Shri C. Subrahmanyam, CAFor Respondent: : Shri Satyasai Rath, DR
Section 143(2)Section 143(3)Section 147Section 148Section 151Section 2(47)Section 263Section 53A

b) The Developer’s share - The Developer is entitled to the balance o4.166°4% (77000 sq.lt) of the total saleable constructed surer built arca including EWS LIG Units, along with remaining car parking spaces and proportionate undivided share in the Scheule property corresponding to the super built-up area falling to the share of the Developer (hereafter referred

GUNTUPALLI NAGESWARA RAO,IBRAHIMPATNAM vs. INCOME TAX OFFICER, WARD 1(1), VIJAYAWADA

In the result, both the appeals filed by the assessee are allowed for statistical purposes

ITA 378/VIZ/2025[2016-17]Status: DisposedITAT Visakhapatnam27 Feb 2026AY 2016-17

Bench: Shri Ravish Sood, Hon’Ble & Shri Omkareshwar Chidara, Hon’Ble

Section 147Section 148Section 148ASection 149(1)(b)Section 250Section 271(1)(c)Section 8Section 80CSection 80DSection 80E

149(1)(b), since, the reassessment notice is issued for less than Rs.50 lacks escaped income for the period beyond 3 years. 3. The Ld. CIT(A) NFAC erred both on facts and in law in upholding the disallowance of deductions under Chapter VIA of Rs.3,84,267/- made vide assessment order passed u/s.147 without appreciating the facts

GUNTUPALLI NAGESWARA RAO,IBRAHIMPATNAM vs. INCOME TAX OFFICER, WARD 1(1), VIJAYAWADA

In the result, both the appeals filed by the assessee are allowed for statistical purposes

ITA 379/VIZ/2025[2016-17]Status: DisposedITAT Visakhapatnam27 Feb 2026AY 2016-17

Bench: Shri Ravish Sood, Hon’Ble & Shri Omkareshwar Chidara, Hon’Ble

Section 147Section 148Section 148ASection 149(1)(b)Section 250Section 271(1)(c)Section 8Section 80CSection 80DSection 80E

149(1)(b), since, the reassessment notice is issued for less than Rs.50 lacks escaped income for the period beyond 3 years. 3. The Ld. CIT(A) NFAC erred both on facts and in law in upholding the disallowance of deductions under Chapter VIA of Rs.3,84,267/- made vide assessment order passed u/s.147 without appreciating the facts

VENKATA SURYANARAYANA VISWANADHAM,VIZIANAGARAM vs. INCOME TAX OFFICER,WARD-1, VIZIANAGARAM

In the result, the appeal of the assessee is partly allowed

ITA 353/VIZ/2024[2015-16]Status: DisposedITAT Visakhapatnam22 Jan 2025AY 2015-16

Bench: Shri Laliet Kumar & Shri Balakrishnan. Sassessment Year: 2015-16 Venkata Suryanarayana Vs. The Income Tax Officer, Ward – 1, Viswanadham, Vizayanagaram. Vizianagaram. Pan : Adnpv5136A (Appellant) (Respondent) Assessee By: Shri T. Chaitanya Kumar (Hybrid) Revenue By: Ms. K. Sandhya Rani, Sr.Dr. Date Of Hearing: 20.01.2025 Date Of Pronouncement: 22.01.2025

For Appellant: Shri T. Chaitanya Kumar (HYBRID)For Respondent: Ms. K. Sandhya Rani, Sr.DR
Section 115BSection 139Section 143(3)Section 144BSection 147Section 148Section 148ASection 149(1)(b)Section 250oSection 69A

149(1)(b) of the Income Tax Act, 1961, as amended by the Finance Act, 2021. The amount of income alleged to have escaped assessment, Rs. 17,50,000/-, is below the threshold limit of Rs. 50,00,000/- specified in the Act. Hence, the proceedings initiated are barred by limitation and bad in law. 3. The CIT(A) failed