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Section 54F5 Section 2(22)(e)4 Section 684 Addition to Income4 Deemed Dividend4 Section 143(3)3 Section 142(1)3 Deduction3 Section 115J

THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-3(1),, VISAKHAPATNAM vs. DATLA SHANTI, VISAKHAPATNAM

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

ITA 33/VIZ/2021[2017-18]Status: DisposedITAT Visakhapatnam16 Feb 2023AY 2017-18

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

For Appellant: Sri I. Kama Sastry, ARFor Respondent: Sri ON Hari Prasada Rao

Section 129Section 142(1)Section 143(2)Section 143(3)Section 54F

house property as commercial property whereas as per the GVMC records it is a residential property”. In response to the show cause notice the assessee submitted that it is not a residential property and used only for commercial purposes. Considering the replies of the assessee, the Ld. AO disallowed the deduction claimed

THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-3(1),, VISAKHAPATNAM vs. DATLA SHANTI, VISAKHAPATNAM

THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-3(1),, VISAKHAPATNAM vs. DATLA SHANTI, VISAKHAPATNAM

THE ACIT,, GUNTUR vs. SAI BHASKAR IRONS LIMITED,, GUNTUR

THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-2(1), , GUNTUR vs. NSL TEXTILES LIMITED,, GUNTUR

THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-2(1), , GUNTUR vs. NSL TEXTILES LIMITED, GUNTUR

ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-1(1),, GUNTUR vs. SAKUNTHALA MADALA, GUNTUR

ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-1(1),, GUNTUR vs. SAKUNTHALA MADALA, GUNTUR

ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-1(1),, GUTNUR vs. SUDHAKAR MADALA, GUNTUR

ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-1(1),, GUNTUR vs. SUDHAKAR MADALA, GUNTUR

ITO, WARD-3(3),, VISAKHAPATNAM vs. SHRI K V V PRASAD,, VISAKHAPATNAM

ITO, WARD-3(3),, VISAKHAPATNAM vs. SIRIPURAPU CHINATALLI,, VISAKHAPATNAM