ARABOLU VENKATA NAGA DEEPATHI REPRESENTED BY POWER OF ATTORNEY HOLDER, N. SATYARAMANUJAMM ,VISAKHAPATNAM vs. INCOME TAX OFFICER(INTERNATIONAL TAXATION), VISAKHAPATNAM

In the result, the appeal fails and the same is hereby dismissed

Bench: Shri Laliet Kumar, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपील सं./I.T.A.No.178/Viz/2018 (ननधधारण वर्ा/ Assessment Year : 2010-11) Smt.Arabolu Venkata Naga Deepthi Vs. Income Tax Officer Rep. By Power Of Attorney Holder (International Taxation) Smt. N.Satyaramanujam Visakhapatnam Flat No.403, Dhanna Apartments Seethammadhara Visakhapatnam [Pan : Atcpa6413A] (अपीलाथी/ Appellant) (प्रत्यथी/ Respondent)

2) Where the assessee purchases, within the period of 70[two years] after the date of the transfer of the original asset, or constructs, within the period of three years after such date, any residential house, the income from which is chargeable under the head "Income from house property", other than the new asset, the amount of capital gain arising

YALAMANCHILI NEELIMA,,GUNTUR vs. THE INCOME TAX OFFICER, WARD-2(2),, GUNTUR

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

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

section 53A of the Transfer of Property Act considered the property as 3 transferred during the assessment year 2016-17. The Ld. AO noticing that the assessee has not filed return of income for the AY 2016-17 believed that the income chargeable to tax escaped assessment and notice u/s. 148 of the Act was issued and served

HARESH KUMAR LALWANI,VIZIANAGARAM vs. THE PRINCIPAL COMMISSIONER OF INCOME TAX-1, VISHAKHAPATNAM

In the result, appeal of the assessee is allowed

Bench: Shri V. Durga Rao, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपीलसं./I.T.A. No.264/Viz/2025 (निर्धारण वर्ा/ Assessment Year: 2021-22) Haresh Kumar Lalwani V. Pr.Cit -1 22-1-22, Ambati Satram Junction Aayakar Bhavan, Daba Gardens Vizianagaram – 535002 Visakhapatnam – 530020 Andhra Pradesh Andhra Pradesh [Pan: Aaqpt9248P] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent)

house property of Rs. 3,26,665/-. Subsequently, the case of the assessee was selected for scrutiny in respect of cash deposits and purchase of immovable property and the Ld. AO has completed the assessment under section 143(3) r.w.s. 144B of the Act on 19.12.2022 determining the total income of Rs.73,71,744/- by making addition of Rs.35

ANURADHA VASIREDDY,VIJAYAWADA vs. INCOME TAX OFFICER, WARD-2(2), VIJAYAWADA

In the result, appeal filed by the assessee is allowed for statistical purposes as indicated hereinabove

Bench: Shri Duvvuru Rl Reddy, Hon’Bleआयकर अपील सं./ I.T.A. No.113/Viz/2024 (िनधा"रण वष" / Assessment Year : 2017-18) Anuradha Vasireddy, Vs. Income Tax Officer, 29-26-129, Jadagam Vari Street, Ward-2(2), Suryaraopet, Vijayawada-520002, Vijayawada. Andhra Pradesh. Pan: Acjpv6946M (अपीलाथ"/ Appellant) (""यथ"/ Respondent) अपीलाथ" क" ओर से/ Appellant By : Sri C. Subrahmanyam, Ar ""याथ" क" ओर से / Respondent By : Dr. Aparna Villuri, Sr. Ar सुनवाई क" तारीख / Date Of Hearing : 22/07/2024 घोषणा क" तारीख/Date Of : 25/07/2024 Pronouncement O R D E R

house property – Rs.74,222/- and (ii) income from business – Rs. 32,36,153/- and (iii) income from other sources – Rs. 2,71,800/- and passed the assessment order U/s. 143(3) of the Act dated 23/12/2019. Aggrieved by the order of the Ld. AO, the assessee filed an appeal before the Ld. CIT(A)-NFAC. 3. On appeal

DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE 3(1), VISAKHAPATNAM vs. PRABHU KISHORE VALLURUPALLI, VISAKHAPATNAM

Appeal is partly allowed for statistical purpose and\nrevenue appeal is allowed for statistical purposes

house property\" stating that the assessee has shown\nrental income as Nil in the Profit & Loss Account, inspite of earning rental\nincome from several properties.\n6. Being aggrieved by the above additions, assessee filed appeal before\nLd.CIT(A). Assessee reiterated the submissions made before Ld. AO.\nLd.CIT(A) called for Remand Report from the Jurisdictional Assessing Officer\nwhich was received

VALLURUPALLI PRABHU KISHORE,VISAKHAPATNAM vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-3(1), VISAKHAPATNAM

house property\" stating that the assessee has shown\nrental income as Nil in the Profit & Loss Account, inspite of earning rental\nincome from several properties.\n6. Being aggrieved by the above additions, assessee filed appeal before\nLd.CIT(A). Assessee reiterated the submissions made before Ld. AO.\nLd.CIT(A) called for Remand Report from the Jurisdictional Assessing Officer\nwhich was received

MANJU VANI CHIGURUPATI,VIJAYAWADA vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-2(1), VIJAYAWADA

In the result, appeal of the assessee is partly allowed

Bench: Shri K. Narasimha Chary, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपीलसं./I.T.A.No.363/Viz/2024 (निर्धारणवर्ा/ Assessment Year: 2017-18) V. Manju Vani Chigurupati Acit – Circle -2(1) C.R. Building, 1St Floor Annex #16, K.C.P. Colony Kanuru, Vijayawada-520007 M.G. Road, Vijayawada – 520002 Andhra Pradesh Andhra Pradesh [Pan: Aazpc9498B] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent)

section 143(3) of the Income Tax Act, 1961 (in short „Act‟) dated 29.12.2019. 2. Brief facts of the case are that, assessee is an individual filed her return of income on 11.08.2017 admitting a total income of Rs. 17,71,080/- and agricultural income of Rs. 80,000/-. Assessee derived her income from House property

TIRUMALA SURYA KUMARI ,SRIKAKULAM vs. INCOME TAX OFFICER, WARD-1, SRIKAKULAM

In the result, appeal filed by the assessee is partly allowed for statistical purposes as indicated herein above

Bench: Shri Duvvuru Rl Reddy, Hon’Bleआयकर अपील सं./ I.T.A. No.215/Viz/2023 (िनधा"रण वष" / Assessment Year : 2012-13) Tirumala Surya Kumari, Vs. Income Tax Officer, Srikakulam. Ward-1, Pan: Aezpt7686L Srikakulam. (अपीलाथ"/ Appellant) (""यथ"/ Respondent) अपीलाथ" क" ओर से/ Appellant By : Sri Gvn Hari, Ar ""याथ" क" ओर से / Respondent By : Dr. Aparna Villuri, Sr. Ar सुनवाई क" तारीख / Date Of Hearing : 11/06/2024 घोषणा क" तारीख/Date Of : 08/08/2024 Pronouncement O R D E R

house property, income from business being income from wines and partnership firm besides income from other sources. The assessee e-filed her return of income for the AY 2012-13 on 31/10/2013 declaring an income of Rs. 76,050/- and agricultural income of Rs. 1,17,040/-. The return was processed by the CPC and later the return was selected

NIKHIL CONSTRUCTIONS, ,VISAKHAPATNAM vs. THE INCOME TAX OFFICER, WARD-3(2), , VISAKHAPATNAM

In the result, appeal filed by the assessee in ITA No

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

2,29,771/- and made disallowance on the ground that the one of the partners of the assessee-firm failed to offer the interest on capital received by him from the firm. Accordingly, the Ld. AO completed the assessment u/s. 143(3) r.w.s 147 of the Act and determined the assessed income at Rs. 13,50,210/- against the returned

NIKHIL CONSTRUCTIONS, ,VISAKHAPATNAM vs. THE INCOME TAX OFFICER, WARD-3(2),, VISAKHAPATNAM

In the result, appeal filed by the assessee in ITA No

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

2,29,771/- and made disallowance on the ground that the one of the partners of the assessee-firm failed to offer the interest on capital received by him from the firm. Accordingly, the Ld. AO completed the assessment u/s. 143(3) r.w.s 147 of the Act and determined the assessed income at Rs. 13,50,210/- against the returned

NIKHIL CONSTRUCTIONS, ,VISAKHAPATNAM vs. THE INCOME TAX OFFICER, WARD-3(2),, VISAKHAPATNAM

In the result, appeal filed by the assessee in ITA No

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

2,29,771/- and made disallowance on the ground that the one of the partners of the assessee-firm failed to offer the interest on capital received by him from the firm. Accordingly, the Ld. AO completed the assessment u/s. 143(3) r.w.s 147 of the Act and determined the assessed income at Rs. 13,50,210/- against the returned

NIKHIL CONSTRUCTIONS,,VISAKHAPATNAM vs. THE INCOME TAX OFFICER, WARD-3(2),, VISAKHAPATNAM

In the result, appeal filed by the assessee in ITA No

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

2,29,771/- and made disallowance on the ground that the one of the partners of the assessee-firm failed to offer the interest on capital received by him from the firm. Accordingly, the Ld. AO completed the assessment u/s. 143(3) r.w.s 147 of the Act and determined the assessed income at Rs. 13,50,210/- against the returned

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

71,600/-. The case was selected for scrutiny under CASS and after following the due procedure assessment was completed on 15.03.2024 under section 143(3) r.w.s. 144B of the Act. In the assessment order, Ld. AO gave a finding that as per the information available with the department, assessee is involved in the purchase of immovable property to the tune