KODALI SURESH BABU,LABBIPET vs. INCOME TAX OFFICER WARD (INTERNATIONAL TAXATION), VIJAYAWADA

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. (It). A. No.231/Viz/2022 (निर्धारण वर्ा/ Assessment Year : 2016-17) Kodali Suresh Babu, Vs. Income Tax Officer, Labbipet. Ward (International Taxation), Pan: Atwpk 8835 C Vijayawada. (अपीलधर्थी/ Appellant) (प्रत्यर्थी/ Respondent) अपीलधर्थीकीओरसे/ Assessee By : Sri Gvn Hari, Ar प्रत्यधर्थीकीओरसे/ Revenue By : Dr. Aparna Villuri, Sr. Ar सुिवधईकीतधरीख/ Date Of Hearing : 26/03/2024 घोर्णधकीतधरीख/Date Of : 18/04/2024 Pronouncement O R D E R Per S. Balakrishnan:

property. Any other grounds may be urged at the time of hearing.” 5. 4. Grounds No. 1 & 5 are general in nature and therefore they need no adjudication. 5. Ground No.2 relates to the validity of issuance of notice U/s. 148 of the Act where the assessment proceedings ought to have been initiated U/s. 153C of the Act. On this

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

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

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

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)

section 153A that the seized material referred to in S.No.4 belongs to the person referred in in S.No.5 has been received and placed on record, no such document is to be found and such a document has never seen the light of the day in as much as the satisfaction recorded on 03.09.2018 was attributed to the Assessing

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

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

section 153A that the seized material referred to in S.No.4 belongs to the person referred in in S.No.5 has been received and placed on record, no such document is to be found and such a document has never seen the light of the day in as much as the satisfaction recorded on 03.09.2018 was attributed to the Assessing

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)

section 153A that the seized material referred to in S.No.4 belongs to the person referred in in S.No.5 has been received and placed on record, no such document is to be found and such a document has never seen the light of the day in as much as the satisfaction recorded on 03.09.2018 was attributed to the Assessing

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

153A of the Act on 21/09/2021 accepting the income returned by the assessee. The Ld. Pr. CIT in exercise of powers vested in him U/s. 263 of the Act found that the order of the Ld. AO is prima facie erroneous and prejudicial to the interests of the Revenue for the reason that the assessee has sold a property

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

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE - 2, VISAKHAPATNAM vs. ALAKRAM INTERNATIONAL TRADING COMPANY PRIVATE LIMITED, KOLKATA

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

DEPUTY COMMISSIONER OF INCOME TAX, 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

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