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2 results for “house property”+ Section 234Cclear

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Key Topics

Section 683Section 1483Section 143(3)2Section 143(2)2Section 56(2)(x)2Section 69A2Cash Deposit2Addition to Income2

VENKATA SURYANARAYANA VISWANADHAM,VIZIANAGARAM vs. INCOME TAX OFFICER,WARD-1, VIZIANAGARAM

In the result, the appeal of the assessee is partly allowed

ITA 353/VIZ/2024[2015-16]Status: DisposedITAT Visakhapatnam22 Jan 2025AY 2015-16

Bench: Shri Laliet Kumar & Shri Balakrishnan. Sassessment Year: 2015-16 Venkata Suryanarayana Vs. The Income Tax Officer, Ward – 1, Viswanadham, Vizayanagaram. Vizianagaram. Pan : Adnpv5136A (Appellant) (Respondent) Assessee By: Shri T. Chaitanya Kumar (Hybrid) Revenue By: Ms. K. Sandhya Rani, Sr.Dr. Date Of Hearing: 20.01.2025 Date Of Pronouncement: 22.01.2025

For Appellant: Shri T. Chaitanya Kumar (HYBRID)For Respondent: Ms. K. Sandhya Rani, Sr.DR
Section 115BSection 139Section 143(3)Section 144BSection 147Section 148Section 148ASection 149(1)(b)
Section 250o
Section 69A

234C of the Act.” 3. The brief facts of the case are that assessee had not filed any return of income u/s 139 of the Act. Consequently, a notice under Section 148A(d) was issued on 02.04.2022, followed by a notice under Section 148 on 03.04.2022. In response, the assessee declared an income of ₹3,27,470/-. During the assessment

KANCHAN LALWANI,VIZIANAGARAM vs. INCOME TAX OFFICER, WARD-1, VIZIANAGARAM

In the result, the appeal filed by the assessee is allowed

ITA 484/VIZ/2025[2021-22]Status: DisposedITAT Visakhapatnam31 Oct 2025AY 2021-22

Bench: SHRI G. MANJUNATHA, HON’BLE (Accountant Member), SHRI RAVISH SOOD, HON’BLE (Judicial Member)

Section 142(1)Section 143(2)Section 143(3)Section 234ASection 56(2)(x)Section 68

234C of the Income Tax Act, the same may kindly be deleted. 10. The appellant seeks permission to add any other ground of appeal or amend or alter the aforesaid ground of appeal.” 3. The brief facts of the case are that, the assessee is an individual and filed her return of income declaring total income at Rs.10