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184 results for “house property”+ Section 23clear

Sorted by relevance

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Key Topics

Section 14851Addition to Income50Section 143(3)47Section 14737Section 143(2)35Condonation of Delay28House Property19Section 153A18Section 143(1)

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

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

ITA 206/VIZ/2025[2018-19]Status: DisposedITAT Visakhapatnam26 Nov 2025AY 2018-19

Bench: Shri Ravish Sood & Shri Balakrishnan S.

For Appellant: 1.Shri Karnjot Singh KhuranaFor Respondent: Shri Badicala Yadagiri, CIT-DR
Section 143(3)

Section 14A of Rs. 15,42,488/- Private Limited vs. DCIT made by the AO by an amount of Rs. 20,585/-, i.e., the exempt income earned by the assessee company during the subject year. 20. Per Contra, Shri. Karanjot Singh Khurana, Advocate – Ld. Authorized Representative (for short, “AR”) for the assessee company, at the threshold of hearing

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

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

Showing 1–20 of 184 · Page 1 of 10

...
16
Section 14A16
Unexplained Investment16
Survey u/s 133A16
ITA 314/VIZ/2025[2014-15]Status: Disposed
ITAT Visakhapatnam
26 Nov 2025
AY 2014-15

Bench: Shri Ravish Sood & Shri Balakrishnan S.

For Appellant: 1.Shri Karnjot Singh KhuranaFor Respondent: Shri Badicala Yadagiri, CIT-DR
Section 143(3)

Section 14A of Rs. 15,42,488/- Private Limited vs. DCIT made by the AO by an amount of Rs. 20,585/-, i.e., the exempt income earned by the assessee company during the subject year. 20. Per Contra, Shri. Karanjot Singh Khurana, Advocate – Ld. Authorized Representative (for short, “AR”) for the assessee company, at the threshold of hearing

GOWTHAM RESIDENTIAL JUNIOR COLLEGE,VIJAYAWADA vs. ACIT, CENTRAL CIRCLE, VIJAYAWADA

In the result, appeals of the assessee are allowed

ITA 26/VIZ/2022[2013-14]Status: DisposedITAT Visakhapatnam24 Jun 2025AY 2013-14

Bench: Shri Ravish Sood, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपीलसं./I.T.A.Nos.25 & 26/Viz/2022 (निर्धारण वर्ा/ Assessment Years: 2017-18 & 2013-14) Gowtham Residential Junior College V. Asst. Cit-Central Circle Vijayawada 1-87, Gudavalli Village Gudavalli, Vijayawada – 521104 Andhra Pradesh [Pan: Aaefg4399L] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent)

Section 255(4)

section 28(i).0f the Income Tax Act, 1961- Income from house property-chargeable us (Business income v. Property Income) Assessment years 2004-05, 2005-06, 2007-08 and 2008-09 - High Court by impugned order held that where assessee was not engaged in any business activity, rental income earned from letting out commercial complex would be assessed as income

GOWTHAM RESIDENTIAL JUNIOR COLLEGE,VIJAYAWADA vs. ACIT, CENTRAL CIRCLE, VIJAYAWADA

In the result, appeals of the assessee are allowed

ITA 25/VIZ/2022[2017-18]Status: DisposedITAT Visakhapatnam24 Jun 2025AY 2017-18

Bench: Shri Ravish Sood, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपीलसं./I.T.A.Nos.25 & 26/Viz/2022 (निर्धारण वर्ा/ Assessment Years: 2017-18 & 2013-14) Gowtham Residential Junior College V. Asst. Cit-Central Circle Vijayawada 1-87, Gudavalli Village Gudavalli, Vijayawada – 521104 Andhra Pradesh [Pan: Aaefg4399L] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent)

Section 255(4)

section 28(i).0f the Income Tax Act, 1961- Income from house property-chargeable us (Business income v. Property Income) Assessment years 2004-05, 2005-06, 2007-08 and 2008-09 - High Court by impugned order held that where assessee was not engaged in any business activity, rental income earned from letting out commercial complex would be assessed as income

ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-1(1), VIJAYAWADA vs. SIVA JYOTHI PALAM, VIJAYAWADA

In the result, appeal filed by the Revenue is dismissed

ITA 268/VIZ/2024[2017-18]Status: DisposedITAT Visakhapatnam09 Oct 2024AY 2017-18

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपील सं./ I.T.A. No.268/Viz/2024 (िनधा"रण वष" / Assessment Year: 2017-18) Assistant Commissioner Of Vs. Siva Jyothi Palam, Income Tax, Vijayawada. Circle-1(1), Pan: Bksps2554L Vijayawada. (अपीलाथ"/ Appellant) (""यथ"/ Respondent) C.O. No. 04/Viz/2024 (In आयकर अपील सं./ I.T.A. No.268/Viz/2024 (िनधा"रण वष" / Assessment Year: 2017-18) Siva Jyothi Palam, Vs. Assistant Commissioner Of Vijayawada. Income Tax, Pan: Bksps2554L Circle-1(1), Vijayawada. (अपीलाथ"/ Appellant) (""यथ"/ Respondent) अपीलाथ" क" ओर से/ Appellant By : Sri C. Subrahmanyam, Ar ""याथ" क" ओर से / Respondent By : Dr. Satyasai Rath, Cit-Dr सुनवाई क" तारीख / Date Of Hearing : 01/10/2024 घोषणा क" तारीख/Date Of : 09/10/2024 Pronouncement O R D E R

For Appellant: Sri C. Subrahmanyam, ARFor Respondent: Dr. Satyasai Rath, CIT-DR
Section 143(2)Section 143(3)Section 54F

23 days in filing the appeal. It is respectfully submitted that the delay in filing the appeal is neither wilful nor deliberate but for the reasons stated herein above. It is submitted that there are good grounds to succeed in the appeal. It is therefore just and necessary to condone the delay in filing the appeal. 6 ……….” 3. On perusal

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

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

ITA 217/VIZ/2024[2016-17]Status: DisposedITAT Visakhapatnam13 May 2025AY 2016-17

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

For Appellant: Shri C. Subrahmanyam, CAFor Respondent: : Shri Satyasai Rath, DR
Section 143(2)Section 143(3)Section 147Section 148Section 151Section 2(47)Section 263Section 53A

house in the owner's portion with 40% terrace rights. 6. That as a performance guarantee the Second Party have deposited an amount of Rs.2,00,000/- (Rupees two lakhs only) with First Party vide Pay Order No.002314 dated 04.05.1996 for Rs.2,00,000/- (Rupees two lakhs only) drawn on Bank of Bahrain and Kuwait B.S.C., Somajiguda, Hyderabad. The receipt

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

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

ITA 209/VIZ/2024[2016-17]Status: DisposedITAT Visakhapatnam13 May 2025AY 2016-17

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

For Appellant: Shri C. Subrahmanyam, CAFor Respondent: : Shri Satyasai Rath, DR
Section 143(2)Section 143(3)Section 147Section 148Section 151Section 2(47)Section 263Section 53A

house in the owner's portion with 40% terrace rights. 6. That as a performance guarantee the Second Party have deposited an amount of Rs.2,00,000/- (Rupees two lakhs only) with First Party vide Pay Order No.002314 dated 04.05.1996 for Rs.2,00,000/- (Rupees two lakhs only) drawn on Bank of Bahrain and Kuwait B.S.C., Somajiguda, Hyderabad. The receipt

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

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

ITA 216/VIZ/2024[2016-17]Status: DisposedITAT Visakhapatnam13 May 2025AY 2016-17

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

For Appellant: Shri C. Subrahmanyam, CAFor Respondent: : Shri Satyasai Rath, DR
Section 143(2)Section 143(3)Section 147Section 148Section 151Section 2(47)Section 263Section 53A

house in the owner's portion with 40% terrace rights. 6. That as a performance guarantee the Second Party have deposited an amount of Rs.2,00,000/- (Rupees two lakhs only) with First Party vide Pay Order No.002314 dated 04.05.1996 for Rs.2,00,000/- (Rupees two lakhs only) drawn on Bank of Bahrain and Kuwait B.S.C., Somajiguda, Hyderabad. The receipt

VIJAYA LAKSHMI RAVULA,GUNTUR vs. INCOME TAX OFFICER, WARD-2(1), GUNTUR

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

ITA 218/VIZ/2024[2016-17]Status: DisposedITAT Visakhapatnam13 May 2025AY 2016-17

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

For Appellant: Shri C. Subrahmanyam, CAFor Respondent: : Shri Satyasai Rath, DR
Section 143(2)Section 143(3)Section 147Section 148Section 151Section 2(47)Section 263Section 53A

house in the owner's portion with 40% terrace rights. 6. That as a performance guarantee the Second Party have deposited an amount of Rs.2,00,000/- (Rupees two lakhs only) with First Party vide Pay Order No.002314 dated 04.05.1996 for Rs.2,00,000/- (Rupees two lakhs only) drawn on Bank of Bahrain and Kuwait B.S.C., Somajiguda, Hyderabad. The receipt

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

ITA 178/VIZ/2018[2010-2011]Status: HeardITAT Visakhapatnam28 Mar 2022AY 2010-2011

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)

For Appellant: Shri I.Kama Sastry, ARFor Respondent: Shri SPG Mudaliar, DR
Section 143(2)Section 148Section 195Section 201(1)Section 234ASection 54Section 54F

houses also. The said provision also envisages an investment in the prescribed securities which to some extent the present Assessee also made and even that was held entitled to deduction from Capital Gains tax liability by the authorities below. If that be so, the Assessee-HUF in the present case, in our opinion, complied with the conditions of Section

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

In the result, appeal of the assessee is allowed

ITA 357/VIZ/2024[2022-23]Status: DisposedITAT Visakhapatnam13 Dec 2024AY 2022-23

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)

Section 143(1)Section 23(2)

section 23(2) of the Act specifies that where the property consists of a house or part of a house

AS RAJA SONS ENTERPRISES PVT LTD,VISAKHAPATNAM vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-1(1), VISAKHAPATNAM

In the result, appeal of the assessee is allowed

ITA 379/VIZ/2024[2018-19]Status: DisposedITAT Visakhapatnam24 Oct 2024AY 2018-19

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपीलसं./I.T.A.No.379/Viz/2024 (निर्धारण वर्ा/ Assessment Year: 2018-19) A.S. Raja Sons Enterprises (P.) Ltd., V. Asst. Cit – Circle – 1(1) Income Tax Office D.No. 10-5-11/5 Pratyakshakar Bhavan Care Hospital, Waltair Main Road Mvp Double Road Visakhapatnam – 530002 Visakhapatnam - 530017 Andhra Pradesh Andhra Pradesh [Pan: Aabca4796M] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent)

Section 143(2)Section 143(3)Section 23(1)Section 24

property under section 23(1)((a) could not be estimated for the purpose of computation of income from House property

THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-1(1), VISAKHAPATNAM vs. M/S. A.S.RAJA SONS ENTERPRISES PRIVATE LIMITED, VISAKHAPATNAM

In the result, appeal filed by the Revenue and the cross objection filed by the assessee are dismissed

ITA 667/VIZ/2019[2015-2016]Status: DisposedITAT Visakhapatnam26 Nov 2019AY 2015-2016

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

For Appellant: Shri Suseel Kumar Agarwal, FCAFor Respondent: Shri D.K. Sonawal, CIT-DR
Section 143(3)Section 23(1)(a)

sections of the same complex to three different parties and he has received rental income from these parties, therefore the AO has asked the assessee to explain why the deemed rent receivable by the property u/sec. 23(1)(a) should not be estimated and used for the purpose of computation of income from house

CHAMARTHI MOUNIKA,,ELURU vs. INCOME TAX OFFICER, WARD-2, , ELURU

In the result, appeals of the assessee for A

ITA 308/VIZ/2018[2012-13]Status: DisposedITAT Visakhapatnam14 Aug 2019AY 2012-13

Bench: Shri V. Durga Rao& Shri D.S. Sunder Singhआयकर अपील सं./I.T.A.No.308/Viz/2018 & 309/Viz/2018 (ननधधारण वर्ा/Assessment Year : 2012-13 & 2013-14) Chamarthi Mounica Vs. Income Tax Officer Prop.Surya Ganesh Electricals Ward-2 D.No.22C-12-21 Eluru Ch.Ranga Rao Street Powerpet, Eluru [Pan : Apupc4598L] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) अपीलधथी की ओर से/ Appellant By : Shri G.V.N.Hari, Ar प्रत्यधथी की ओर से / Respondent By : Smt. Suman Malik, Dr सुनवधई की तधरीख / Date Of Hearing : 04.07.2019 घोर्णध की तधरीख/Date Of Pronouncement : 14 .08.2019 आदेश /O R D E R

For Appellant: Shri G.V.N.Hari, ARFor Respondent: Smt. Suman Malik, DR
Section 142ASection 143(1)Section 148

Section 54F does not provide for exemption on investment in renovation or notification of an existing house. On the other hand, construction of a house only qualifies for exemption on the investment…” 6. In the aforementioned decision, the Hon’ble Kerala High Court has also observed that had the assessee constructed a separate and self contained residential unit after

CHAMARTHI MOUNIKA,ELURU vs. INCOME TAX OFFICER, WARD-2,, ELURU

In the result, appeals of the assessee for A

ITA 309/VIZ/2018[2013-14]Status: DisposedITAT Visakhapatnam07 Aug 2019AY 2013-14

Bench: Shri V. Durga Rao& Shri D.S. Sunder Singhआयकर अपील सं./I.T.A.No.308/Viz/2018 & 309/Viz/2018 (ननधधारण वर्ा/Assessment Year : 2012-13 & 2013-14) Chamarthi Mounica Vs. Income Tax Officer Prop.Surya Ganesh Electricals Ward-2 D.No.22C-12-21 Eluru Ch.Ranga Rao Street Powerpet, Eluru [Pan : Apupc4598L] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) अपीलधथी की ओर से/ Appellant By : Shri G.V.N.Hari, Ar प्रत्यधथी की ओर से / Respondent By : Smt. Suman Malik, Dr सुनवधई की तधरीख / Date Of Hearing : 04.07.2019 घोर्णध की तधरीख/Date Of Pronouncement : 14 .08.2019 आदेश /O R D E R

For Appellant: Shri G.V.N.Hari, ARFor Respondent: Smt. Suman Malik, DR
Section 142ASection 143(1)Section 148

Section 54F does not provide for exemption on investment in renovation or notification of an existing house. On the other hand, construction of a house only qualifies for exemption on the investment…” 6. In the aforementioned decision, the Hon’ble Kerala High Court has also observed that had the assessee constructed a separate and self contained residential unit after

POOSARLA SUBHASH,VISAKHAPATNAM vs. ACIT, VISAKHAPATNAM

In the result, the appeals of the revenue are partly allowed and the appeals of the assessee are dismissed

ITA 473/VIZ/2017[2010-11]Status: DisposedITAT Visakhapatnam25 Jan 2019AY 2010-11

Bench: Shri V. Durga Rao& Shri D.S. Sunder Singhआयकर अपील सं./I.T.A.Nos.472 & 473/Viz/2017 (निर्धारण वर्ा/ A.Ys: 2007-2008 & 2010-11) Pusarla Subhash Vs. Additional Commissioner Of Prop.Sagar Durga Developers Income Tax Door No.15-13-6, Krishnanagar Range-1 Maharanipeta, Visakhapatnam Visakhapatnam [Pan : Aigpp2446K] आयकर अपील सं./I.T.A.Nos.474 & 475/Viz/2017 (निर्धारण वर्ा/ A.Ys: 2011-2012 & 2012-13) Pusarla Subhash Vs. Assistant Commissioner Of Prop.Sagar Durga Developers Income Tax Door No.15-13-6, Krishnanagar Circle-1(1) Maharanipeta, Visakhapatnam Visakhapatnam [Pan : Aigpp2446K] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) आयकर अपील सं./I.T.A.Nos.481-486/Viz/2017 (निर्धारण वर्ा/ A.Ys: 2007-2008 To 2012-13) Income Tax Officer Vs. Pusarla Subhash Ward-1(4) Prop.Sagar Durga Developers Visakhapatnam Door No.15-13-6, Krishnanagar, Maharanipeta, Visakhapatnam [Pan : Aigpp2446K] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) निर्धाऩरती की ओर से/ Assessee By : Shri C.V.S.Murthy, Ar रधजस्व की ओर से/ Revenue By : Shri D.K.Sonowal, Cit Dr / Shri V.Appala Raju, Dr सुनवाई की तारीख / Date Of Hearing : 02.01.2019 25.01.2019 घोषणा की तारीख/Date Of Pronouncement :

For Appellant: Shri C.V.S.Murthy, ARFor Respondent: Shri D.K.Sonowal, CIT DR /
Section 131Section 133ASection 143(2)Section 143(3)Section 147Section 148

section 133A, it may, in any proceeding under this Act, be presumed— (i) that such books of account, other documents, money, bullion, jewellery or other valuable article or thing belong or belongs to such person; (ii) that the contents of such books of account and other documents are true; and (iii) that the signature and every other part of such

ITO, VISAKHAPATNAM vs. PUSARLA SUBASH, VISAKHAPATNAM

In the result, the appeals of the revenue are partly allowed and the appeals of the assessee are dismissed

ITA 484/VIZ/2017[2010-11]Status: DisposedITAT Visakhapatnam25 Jan 2019AY 2010-11

Bench: Shri V. Durga Rao& Shri D.S. Sunder Singhआयकर अपील सं./I.T.A.Nos.472 & 473/Viz/2017 (निर्धारण वर्ा/ A.Ys: 2007-2008 & 2010-11) Pusarla Subhash Vs. Additional Commissioner Of Prop.Sagar Durga Developers Income Tax Door No.15-13-6, Krishnanagar Range-1 Maharanipeta, Visakhapatnam Visakhapatnam [Pan : Aigpp2446K] आयकर अपील सं./I.T.A.Nos.474 & 475/Viz/2017 (निर्धारण वर्ा/ A.Ys: 2011-2012 & 2012-13) Pusarla Subhash Vs. Assistant Commissioner Of Prop.Sagar Durga Developers Income Tax Door No.15-13-6, Krishnanagar Circle-1(1) Maharanipeta, Visakhapatnam Visakhapatnam [Pan : Aigpp2446K] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) आयकर अपील सं./I.T.A.Nos.481-486/Viz/2017 (निर्धारण वर्ा/ A.Ys: 2007-2008 To 2012-13) Income Tax Officer Vs. Pusarla Subhash Ward-1(4) Prop.Sagar Durga Developers Visakhapatnam Door No.15-13-6, Krishnanagar, Maharanipeta, Visakhapatnam [Pan : Aigpp2446K] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) निर्धाऩरती की ओर से/ Assessee By : Shri C.V.S.Murthy, Ar रधजस्व की ओर से/ Revenue By : Shri D.K.Sonowal, Cit Dr / Shri V.Appala Raju, Dr सुनवाई की तारीख / Date Of Hearing : 02.01.2019 25.01.2019 घोषणा की तारीख/Date Of Pronouncement :

For Appellant: Shri C.V.S.Murthy, ARFor Respondent: Shri D.K.Sonowal, CIT DR /
Section 131Section 133ASection 143(2)Section 143(3)Section 147Section 148

section 133A, it may, in any proceeding under this Act, be presumed— (i) that such books of account, other documents, money, bullion, jewellery or other valuable article or thing belong or belongs to such person; (ii) that the contents of such books of account and other documents are true; and (iii) that the signature and every other part of such

POOSARLA SUBHASH,,VISAKHAPATNAM vs. ACIT, VISAKHAPATNAM

In the result, the appeals of the revenue are partly allowed and the appeals of the assessee are dismissed

ITA 474/VIZ/2017[2011-12]Status: DisposedITAT Visakhapatnam25 Jan 2019AY 2011-12

Bench: Shri V. Durga Rao& Shri D.S. Sunder Singhआयकर अपील सं./I.T.A.Nos.472 & 473/Viz/2017 (निर्धारण वर्ा/ A.Ys: 2007-2008 & 2010-11) Pusarla Subhash Vs. Additional Commissioner Of Prop.Sagar Durga Developers Income Tax Door No.15-13-6, Krishnanagar Range-1 Maharanipeta, Visakhapatnam Visakhapatnam [Pan : Aigpp2446K] आयकर अपील सं./I.T.A.Nos.474 & 475/Viz/2017 (निर्धारण वर्ा/ A.Ys: 2011-2012 & 2012-13) Pusarla Subhash Vs. Assistant Commissioner Of Prop.Sagar Durga Developers Income Tax Door No.15-13-6, Krishnanagar Circle-1(1) Maharanipeta, Visakhapatnam Visakhapatnam [Pan : Aigpp2446K] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) आयकर अपील सं./I.T.A.Nos.481-486/Viz/2017 (निर्धारण वर्ा/ A.Ys: 2007-2008 To 2012-13) Income Tax Officer Vs. Pusarla Subhash Ward-1(4) Prop.Sagar Durga Developers Visakhapatnam Door No.15-13-6, Krishnanagar, Maharanipeta, Visakhapatnam [Pan : Aigpp2446K] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) निर्धाऩरती की ओर से/ Assessee By : Shri C.V.S.Murthy, Ar रधजस्व की ओर से/ Revenue By : Shri D.K.Sonowal, Cit Dr / Shri V.Appala Raju, Dr सुनवाई की तारीख / Date Of Hearing : 02.01.2019 25.01.2019 घोषणा की तारीख/Date Of Pronouncement :

For Appellant: Shri C.V.S.Murthy, ARFor Respondent: Shri D.K.Sonowal, CIT DR /
Section 131Section 133ASection 143(2)Section 143(3)Section 147Section 148

section 133A, it may, in any proceeding under this Act, be presumed— (i) that such books of account, other documents, money, bullion, jewellery or other valuable article or thing belong or belongs to such person; (ii) that the contents of such books of account and other documents are true; and (iii) that the signature and every other part of such

POOSARLA SUBHASH,VISAKHAPATNAM vs. ACIT, VISAKHAPATNAM

In the result, the appeals of the revenue are partly allowed and the appeals of the assessee are dismissed

ITA 475/VIZ/2017[2012-13]Status: DisposedITAT Visakhapatnam25 Jan 2019AY 2012-13

Bench: Shri V. Durga Rao& Shri D.S. Sunder Singhआयकर अपील सं./I.T.A.Nos.472 & 473/Viz/2017 (निर्धारण वर्ा/ A.Ys: 2007-2008 & 2010-11) Pusarla Subhash Vs. Additional Commissioner Of Prop.Sagar Durga Developers Income Tax Door No.15-13-6, Krishnanagar Range-1 Maharanipeta, Visakhapatnam Visakhapatnam [Pan : Aigpp2446K] आयकर अपील सं./I.T.A.Nos.474 & 475/Viz/2017 (निर्धारण वर्ा/ A.Ys: 2011-2012 & 2012-13) Pusarla Subhash Vs. Assistant Commissioner Of Prop.Sagar Durga Developers Income Tax Door No.15-13-6, Krishnanagar Circle-1(1) Maharanipeta, Visakhapatnam Visakhapatnam [Pan : Aigpp2446K] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) आयकर अपील सं./I.T.A.Nos.481-486/Viz/2017 (निर्धारण वर्ा/ A.Ys: 2007-2008 To 2012-13) Income Tax Officer Vs. Pusarla Subhash Ward-1(4) Prop.Sagar Durga Developers Visakhapatnam Door No.15-13-6, Krishnanagar, Maharanipeta, Visakhapatnam [Pan : Aigpp2446K] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) निर्धाऩरती की ओर से/ Assessee By : Shri C.V.S.Murthy, Ar रधजस्व की ओर से/ Revenue By : Shri D.K.Sonowal, Cit Dr / Shri V.Appala Raju, Dr सुनवाई की तारीख / Date Of Hearing : 02.01.2019 25.01.2019 घोषणा की तारीख/Date Of Pronouncement :

For Appellant: Shri C.V.S.Murthy, ARFor Respondent: Shri D.K.Sonowal, CIT DR /
Section 131Section 133ASection 143(2)Section 143(3)Section 147Section 148

section 133A, it may, in any proceeding under this Act, be presumed— (i) that such books of account, other documents, money, bullion, jewellery or other valuable article or thing belong or belongs to such person; (ii) that the contents of such books of account and other documents are true; and (iii) that the signature and every other part of such

ITO, VISAKHAPATNAM vs. PUSARLA SUBASH, VISAKHAPATNAM

In the result, the appeals of the revenue are partly allowed and the appeals of the assessee are dismissed

ITA 481/VIZ/2017[2007-08]Status: DisposedITAT Visakhapatnam25 Jan 2019AY 2007-08

Bench: Shri V. Durga Rao& Shri D.S. Sunder Singhआयकर अपील सं./I.T.A.Nos.472 & 473/Viz/2017 (निर्धारण वर्ा/ A.Ys: 2007-2008 & 2010-11) Pusarla Subhash Vs. Additional Commissioner Of Prop.Sagar Durga Developers Income Tax Door No.15-13-6, Krishnanagar Range-1 Maharanipeta, Visakhapatnam Visakhapatnam [Pan : Aigpp2446K] आयकर अपील सं./I.T.A.Nos.474 & 475/Viz/2017 (निर्धारण वर्ा/ A.Ys: 2011-2012 & 2012-13) Pusarla Subhash Vs. Assistant Commissioner Of Prop.Sagar Durga Developers Income Tax Door No.15-13-6, Krishnanagar Circle-1(1) Maharanipeta, Visakhapatnam Visakhapatnam [Pan : Aigpp2446K] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) आयकर अपील सं./I.T.A.Nos.481-486/Viz/2017 (निर्धारण वर्ा/ A.Ys: 2007-2008 To 2012-13) Income Tax Officer Vs. Pusarla Subhash Ward-1(4) Prop.Sagar Durga Developers Visakhapatnam Door No.15-13-6, Krishnanagar, Maharanipeta, Visakhapatnam [Pan : Aigpp2446K] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) निर्धाऩरती की ओर से/ Assessee By : Shri C.V.S.Murthy, Ar रधजस्व की ओर से/ Revenue By : Shri D.K.Sonowal, Cit Dr / Shri V.Appala Raju, Dr सुनवाई की तारीख / Date Of Hearing : 02.01.2019 25.01.2019 घोषणा की तारीख/Date Of Pronouncement :

For Appellant: Shri C.V.S.Murthy, ARFor Respondent: Shri D.K.Sonowal, CIT DR /
Section 131Section 133ASection 143(2)Section 143(3)Section 147Section 148

section 133A, it may, in any proceeding under this Act, be presumed— (i) that such books of account, other documents, money, bullion, jewellery or other valuable article or thing belong or belongs to such person; (ii) that the contents of such books of account and other documents are true; and (iii) that the signature and every other part of such