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

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

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

47)(v) of the Act, reference has been made to Section 53A of the Transfer of Property Act, 1882, which incorporates the doctrine of equity of part performance of contract. Section 53A introduces in limited form the doctrine of equity of part performance in India where requirements mentioned in the provisions are satisfied (see Ramachandrayya v. Satyanarayana

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

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

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

47)(v) of the Act, reference has been made to Section 53A of the Transfer of Property Act, 1882, which incorporates the doctrine of equity of part performance of contract. Section 53A introduces in limited form the doctrine of equity of part performance in India where requirements mentioned in the provisions are satisfied (see Ramachandrayya v. Satyanarayana

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

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

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

47)(v) of the Act, reference has been made to Section 53A of the Transfer of Property Act, 1882, which incorporates the doctrine of equity of part performance of contract. Section 53A introduces in limited form the doctrine of equity of part performance in India where requirements mentioned in the provisions are satisfied (see Ramachandrayya v. Satyanarayana

DCIT, CIRCLE - 3(1), VISAKHAPATNAM vs. NORD ANGLIA EDUCATION INFRASTRUCTURE PRIVATE LIMITED, VISAKHAPATNAM

In the result, all the appeals filed by the revenue, viz

Bench: Shri Ravish Sood & Shri Balakrishnan S.

house property”. It was while answering the said issue that, the Tribunal had observed that though the customers-payers who had made the payments to the assessee firm had booked the expenditure in their books of accounts under the head “Rental expenditure/payment” and deducted tax at source (TDS) under Section 194-I of the Act, yet the income so received

DCIT, CIRCLE -3(1), VISAKHAPATNAM vs. NORD ANGLIA EDUCATION INFRASTRUCTURE PRIVATE LIMITED, VISAKHAPATNAM

In the result, all the appeals filed by the revenue, viz

Bench: Shri Ravish Sood & Shri Balakrishnan S.

house property”. It was while answering the said issue that, the Tribunal had observed that though the customers-payers who had made the payments to the assessee firm had booked the expenditure in their books of accounts under the head “Rental expenditure/payment” and deducted tax at source (TDS) under Section 194-I of the Act, yet the income so received

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

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

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 U/s. 54F of the Act for Rs. 2

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

Bench: Us:

house property No. 22, Chairman Muthurama Iyer Road, Madurai for a sum of Rs. 90,000 subject to incumbrance in the asst. yr. 1975-76 and for the same assessment year he sold plot Nos. 1, 3 and half of plot No. 4 for a sum of Rs. 12,600. The ITO computed the capital gains in respect

THE ASSISTANT COMMISSIONER OF INCOME TAX(INTERNATIONAL TAXATION),, VISAKHAPATNAM vs. VITTALAM NATARAJ PRASAD, TIRUPATI

In the result, Cross Objection raised by the assessee is dismissed

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

properties purchased, investments, loans and advances during the FY 2013-14 and also asked to furnish the sources towards cash deposits in bank accounts. In response the Assessee’s Representative furnished the copies of the housing loan maintained at Andhra Bank, Tirupati. The Ld. AR submitted that the loans were claimed as expenditure as the loan is utilized for personal

THE ASSISTANT COMMISSIONER OF INCOME TAX (INTERNATIONAL TAXATION),, VISAKHAPATNAM vs. VITTALAM NATARAJ PRASAD, TIRUPATI

In the result, Cross Objection raised by the assessee is dismissed

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

properties purchased, investments, loans and advances during the FY 2013-14 and also asked to furnish the sources towards cash deposits in bank accounts. In response the Assessee’s Representative furnished the copies of the housing loan maintained at Andhra Bank, Tirupati. The Ld. AR submitted that the loans were claimed as expenditure as the loan is utilized for personal

THE ASSISTANT COMMISSIONER OF INCOME TAX (INTERNATIONAL TAXATION),, VISAKHAPATNAM vs. NALLAMILLI SRIDEVI,, TIRUPATI

In the result, Cross Objection raised by the assessee is dismissed

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

properties purchased, investments, loans and advances during the FY 2013-14 and also asked to furnish the sources towards cash deposits in bank accounts. In response the Assessee’s Representative furnished the copies of the housing loan maintained at Andhra Bank, Tirupati. The Ld. AR submitted that the loans were claimed as expenditure as the loan is utilized for personal

THE ASSISTANT COMMISSIONER OF INCOME TAX (INTERNATIONAL TAXATION),, VISAKHAPATNAM vs. NALLAMILLI SRIDEVI,, TIRUPATI

In the result, Cross Objection raised by the assessee is dismissed

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

properties purchased, investments, loans and advances during the FY 2013-14 and also asked to furnish the sources towards cash deposits in bank accounts. In response the Assessee’s Representative furnished the copies of the housing loan maintained at Andhra Bank, Tirupati. The Ld. AR submitted that the loans were claimed as expenditure as the loan is utilized for personal

TATIPARTI SATYANARAYANA,VISAKHAPATNAM vs. INCOME TAX OFFICER, WARD-1(1), VISAKHAPATNAM

In the result, appeal of the assessee is allowed

Bench: Shri K. Narasimha Chary, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपीलसं./I.T.A.No.357/Viz/2024 (निर्धारण वर्ा/ Assessment Year: 2022-23) Tatiparti Satyanarayana V. Ito – Ward – 1(1) D.No. 47-15-10, Shop No. 201A Income Tax Office V.R.C. Complex, Dwaraka Nagar Pratyakshakar Bhavan Visakhapatnam – 530016 Mvp Double Road Andhra Pradesh Visakhapatnam – 530017 Andhra Pradesh [Pan: Acgpt5353F] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent)

v. ITO – Ward – 1(1) D.No. 47-15-10, Shop No. 201A Income Tax Office V.R.C. Complex, Dwaraka Nagar Pratyakshakar Bhavan Visakhapatnam – 530016 MVP Double Road Andhra Pradesh Visakhapatnam – 530017 Andhra Pradesh [PAN: ACGPT5353F] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) Shri GVN Hari, AR करदाता का प्रतततितित्व/ Assessee Represented by : Shri K. Srinivasu, Sr.AR राजस्व का प्रतततितित्व/ Department Represented by : सुिवाई समाप्त

VIJAY PEMMARAJU,VISAKHAPATNAM vs. INCOMR TAX OFFICER, WARD-2(5), VISAKHAPATNAM

In the result, appeal of the assessee is allowed

Bench: Shri Duvvuru Rl Reddy, Hon’Bleआयकर अपील सं./I.T.A.No.126/Viz/2023 (ननधधारण वर्ा / Assessment Year : 2019-20) Vijay Pemmaraju Vs. Income Tax Officer D.No.49-51-1A, Plot No.20 Ward-2(5) Flat No.303, Sankalp Paradise Visakhapatnam Santhipuram Visakhapatnam [Pan : Aempp5571M] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent)

house property and other sources, filed the return of income for the A.Y.2019-20, declaring an income of Rs.7,47,129/- after claiming a sum of Rs.9,22,260/- as exempt from income tax u/s 10(10AA) of the Act. The assessee has joined as a Technician in the Department of Telecom in the year 1981 under the Central Government

ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, , VISAKHAPATNAM vs. Y.JOJI REDDY, HYDERABAD

In the result, cross objections raised by the assessee are dismissed

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

section 143(2) and 142(1) of the Act along with the questionnaire were issued on 23.09.2010 and served on 27.09.2010. In response to the notices, the Authorized Representative of the assessee appeared and filed the information called for. After examining and verification of the information furnished by the assessee’s representative, Page No. 3 I.T.A

ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, , VISAKHAPATNAM vs. Y.LOURDU REDDY, HYDERABAD

In the result, cross objections raised by the assessee are dismissed

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

section 143(2) and 142(1) of the Act along with the questionnaire were issued on 23.09.2010 and served on 27.09.2010. In response to the notices, the Authorized Representative of the assessee appeared and filed the information called for. After examining and verification of the information furnished by the assessee’s representative, Page No. 3 I.T.A

ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1,, VISAKHAPATNAM vs. Y.JOJI REDDY, HYDERABAD

In the result, cross objections raised by the assessee are dismissed

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

section 143(2) and 142(1) of the Act along with the questionnaire were issued on 23.09.2010 and served on 27.09.2010. In response to the notices, the Authorized Representative of the assessee appeared and filed the information called for. After examining and verification of the information furnished by the assessee’s representative, Page No. 3 I.T.A

ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1,, VISAKHAPATNAM vs. Y.JOJI REDDY, HYDERABAD

In the result, cross objections raised by the assessee are dismissed

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

section 143(2) and 142(1) of the Act along with the questionnaire were issued on 23.09.2010 and served on 27.09.2010. In response to the notices, the Authorized Representative of the assessee appeared and filed the information called for. After examining and verification of the information furnished by the assessee’s representative, Page No. 3 I.T.A

THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-1, , ELURU vs. THE ANDHRA SUGARS LIMITED, TANUKU

In the result, appeal of the Revenue is dismissed

Bench: Shri Vijay Pal Rao, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकरअपीलसं./ I.T.A. No. 380/Viz/2019 (धनिाारणिर्ा/ Assessment Year: 2012-13) Assistant Commissioner Of Vs. M/S. Andhra Sugars Ltd., Income Tax, Circle-1, Tanuku. Eluru. Pan: Aaact6357Q (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) सी.ओ सं. / C.O. No. 140/Viz/2019 [आयक अपील सं. से उत्पन्न / Arising Out Of I.T.A. No. 380/Viz/2019(A.Y. 2012-13)] M/S. Andhra Sugars Ltd., Vs. Assistant Commissioner Of Tanuku. Income Tax, Circle-1, Pan: Aaact6357Q Eluru. अपीलार्थीकीओरसे/ Assessee By : Shri C. Subrahmanyam, Ca प्रत्यार्थीकीओरसे/ Revenue By : Dr.Satyasai Rath, Cit-Dr

47,68,671 depreciation 3. Disallowance of stores written off 2,74,00,000 4. Disallowance of capital expenditure 8,05,92,163 5. Disallowance of 80IA deduction 3,62,29,004 6. Addition on account of carbon 45,05,374 credits 4. On being aggrieved by the additions made by the Ld. AO, the assessee filed an appeal before

INCOME TAX OFFICER, GUNTUR vs. ANNAPURNA RAJAVARAPU, GUNTUR

In the result, appeal filed by the revenue is dismissed

Bench: Shri V. Durga Rao, Hon’Ble & Shri S Balakrishnan, Hon’Ble

House, Nagaramapalem Flat No. A2, Srihari Vasam Guntur – 522004, Andhra Pradesh 1/1 Vidya Nagar, Guntur – 522007 Andhra Pradesh [PAN: AFSPR9778M] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) करदाता का प्रतततितित्व/ Assessee Represented by : Shri M.C. Rao, CA राजस्व का प्रतततितित्व/ Department Represented by : Dr. Aparna Villuri, Sr. AR सुिवाई समाप्त होिे की ततति/ Date of Conclusion of Hearing : 11.06.2025 घोर्णध की तधरीख/Date