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6 results for “house property”+ Section 173clear

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Key Topics

Section 143(3)7Section 54F5Deduction4Addition to Income4Section 142(1)3Section 271(1)(c)3Capital Gains3Section 115J2Section 40

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

ITA 482/VIZ/2024[2020-21]Status: DisposedITAT Visakhapatnam10 Oct 2025AY 2020-21

Bench: Us:

Section 143(3)Section 144BSection 48

173 taxmann. Com 921 (Mad) : 31 ITA No.482/Viz/2024 & CO No.03/Viz/2025 Surendra Nath Gubbala In the case before the Hon’ble High Court, the assessee had sold property and paid a portion of the sale proceeds to his sister, who had raised a rival claim to the title of the property. The assessee had paid the amount to settle the dispute

THE ITO,, GUNTUR vs. ALAPATI RAJENDRA PRASAD,, GUNTUR

In the result, appeal filed by the Revenue is dismissed

ITA 211/VIZ/2017[2013-2014]Status: DisposedITAT Visakhapatnam23 Apr 2019AY 2013-2014

Shri V. Durga Rao, Hon’Ble & Shri D.S. Sunder Singh, Hon’Bleito, Ward-2(2), Vs. Alapati Rajendra Prasad, D.No. 4-5-29/85, 4Th Line, Guntur. Vidya Nagar, Guntur. Pan No. Aetpa 0460 M (Appellant) (Respondent)

2
Section 250(4)2
Section 1952
Long Term Capital Gains2
Bench:
For Appellant: Shri G.V.N. Hari – AdvocateFor Respondent: Shri D.K. Sonawal – CIT DR
Section 143(3)Section 50C

house property, share income from partnership firms, other sources besides agricultural income, filed his return of income declaring total income of Rs. 4,77,840/- and agricultural income of Rs. 1,50,000/-. The case of the assessee (Alapati Rajendra Prasad) was selected for scrutiny under CASS and after following due process, assessment was completed under section

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

ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-1(1),, VISAKHAPATNAM vs. CHILUKURI HOUSING PROJECTS PRIVATE LIMITED,, VISAKHAPATNAM

In the result, appeal filed by the Revenue as well as cross objection filed by the assessee is dismissed

ITA 243/VIZ/2018[2011-2012]Status: DisposedITAT Visakhapatnam25 Jan 2019AY 2011-2012

Bench: Shri V. Durga Rao, Hon’Ble & Shri D.S. Sunder Singh, Hon’Bleacit, Circle-1(1), Vs. M/S. Chilukuri Housing Projects Visakhapatnam. Pvt. Ltd., 9-21-17/2, Ground Floor, Street No. 21, Cbm Compound, Visakhapatnam. Pan No. Aadcc 1027 D (Appellant) (Respondent)

For Appellant: Shri G.V.N. Hari – AdvocateFor Respondent: Shri V. Appala Raju – Sr.DR
Section 133ASection 143(3)Section 271Section 271(1)(c)

173 ITR 306) wherein it was held that mere failure to strike-off inappropriate portion in a notice will not render it invalid? 3. Ld.CIT(A) ought to have further considered that decision of Hon'ble AP High Court in the case of Baisetty Revathi relied upon by CIT(A) overlooking the decision in the cases cited supra

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

In the result, appeals filed by the Revenue are allowed for statistical purposes and the cross objections filed by the assessee are dismissed

ITA 543/VIZ/2018[2014-15]Status: DisposedITAT Visakhapatnam30 Apr 2019AY 2014-15

Bench: Shri V. Durga Rao, Hon’Ble & Shri D.S. Sunder Singh, Hon’Ble

For Appellant: Shri G.V.N. Hari – AdvocateFor Respondent: Smt. Suman Malik – Sr.DR
Section 115JSection 143(3)Section 195Section 250(4)Section 40

property in India or control or management vested in India. Unless these conditions were satisfied, it cannot be held that income has accrued or arisen in India. This Tribunal further held that section195 has to be read along with charging sections 4, 5 and 9 of the Act. The provisions contained u/s 195 were not meant that the moment there

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

In the result, appeals filed by the Revenue are allowed for statistical purposes and the cross objections filed by the assessee are dismissed

ITA 542/VIZ/2018[2013-14]Status: DisposedITAT Visakhapatnam30 Apr 2019AY 2013-14

Bench: Shri V. Durga Rao, Hon’Ble & Shri D.S. Sunder Singh, Hon’Ble

For Appellant: Shri G.V.N. Hari – AdvocateFor Respondent: Smt. Suman Malik – Sr.DR
Section 115JSection 143(3)Section 195Section 250(4)Section 40

property in India or control or management vested in India. Unless these conditions were satisfied, it cannot be held that income has accrued or arisen in India. This Tribunal further held that section195 has to be read along with charging sections 4, 5 and 9 of the Act. The provisions contained u/s 195 were not meant that the moment there