GUNTUPALLI NAGESWARA RAO,IBRAHIMPATNAM vs. INCOME TAX OFFICER, WARD 1(1), VIJAYAWADA

In the result, both the appeals filed by the assessee are allowed for statistical purposes

Bench: Shri Ravish Sood, Hon’Ble & Shri Omkareshwar Chidara, Hon’Ble

house property: Rs. 2,00,000/-; (ii) Deduction under section 80C: Rs. 1,50,000/-; (iii) deduction under section 80CCD(1B): Rs.50,000/-; (iv) deduction under section 80CCD(2): Rs.50,000/- (v) deduction under section 80D: Rs. 50,000/-; and (vi) deduction under section 80E: Rs. 2,50,000/- 5. In reply, the assessee submitted that he was in possession

SATYAVATHI GOLKONDA,MACHILIPATNAM vs. INCOME TAX OFFICER, WARD-1, MACHILIPATNAM

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

Bench: Shri Duvvuru Rl Reddy, Hon’Ble(Through Hybrid Hearing) आयकर अपील सं./ I.T.A. No. 219/Viz/2024 (िनधा"रण वष" / Assessment Year : 2016-17) Satyavathi Golkonda, Vs. Income Tax Officer, Ward-1, Mig-102, Old Aphb Colony, Aayakar Bhavan, Paraspet, Machilipatnam, Krishna District, Machilipatnam, Andhra Pradesh – 521001. Andhra Pradesh-521001. Pan: Attpg1361J (अपीलाथ"/ Appellant) (""यथ"/ Respondent) अपीलाथ" क" ओर से/ Appellant By : Sri K. Siva Ram Kumar, Ar ""याथ" क" ओर से / Respondent By : Dr. Aparna Villuri, Sr. Ar सुनवाई क" तारीख / Date Of Hearing : 07/08/2024 घोषणा क" तारीख/Date Of : 08/08/2024 Pronouncement O R D E R

section 144(1)(b) of the Act and proceeded to complete the assessment as best judgment assessment. During the assessment proceedings, the Ld. AO asked the assessee to produce the documentary evidence in respect of salary received during the year and also to furnish the details with respect to purchase of immovable property amounting

ARUNACHALAM MANICKAVEL,PROP: BHARATHI SOAP WORKS, 1ST LANE,,GUNTUR vs. THE ACIT, CIRCLE - 2(1),, GUNTUR

In the result, appeals of the assessee for the A

Bench: Shri V. Durga Rao& Shri D.S. Sunder Singh

b) All Cargo Global Logistics Ltd. Vs. DCIT (2012) 137 ITD 287. 15 I.T.A. Nos.168 to 174/Viz/2014 Arunachalam Manickavel, Guntur (c) A.P. High Court decision in the case of CIT Vs. M/s. AMR India Ltd. in ITTA No.354 of 2014 dated 12.6.2014. (d) Andhra Pradesh High Court has also upheld by the orders passed by the Tribunal by following

ARUNACHALAM MANICKAVEL,PROP: BHARATHI SOAP WORKS, 1ST LANE,,GUNTUR vs. THE ACIT, CIRCLE - 2(1),, GUNTUR

In the result, appeals of the assessee for the A

Bench: Shri V. Durga Rao& Shri D.S. Sunder Singh

b) All Cargo Global Logistics Ltd. Vs. DCIT (2012) 137 ITD 287. 15 I.T.A. Nos.168 to 174/Viz/2014 Arunachalam Manickavel, Guntur (c) A.P. High Court decision in the case of CIT Vs. M/s. AMR India Ltd. in ITTA No.354 of 2014 dated 12.6.2014. (d) Andhra Pradesh High Court has also upheld by the orders passed by the Tribunal by following

ARUNACHALAM MANICKAVEL,PROP: BHARATHI SOAP WORKS, 1ST LANE,,GUNTUR vs. THE ACIT, CIRCLE - 2(1),, GUNTUR

In the result, appeals of the assessee for the A

Bench: Shri V. Durga Rao& Shri D.S. Sunder Singh

b) All Cargo Global Logistics Ltd. Vs. DCIT (2012) 137 ITD 287. 15 I.T.A. Nos.168 to 174/Viz/2014 Arunachalam Manickavel, Guntur (c) A.P. High Court decision in the case of CIT Vs. M/s. AMR India Ltd. in ITTA No.354 of 2014 dated 12.6.2014. (d) Andhra Pradesh High Court has also upheld by the orders passed by the Tribunal by following

ARUNACHALAM MANICKAVEL,PROP: BHARATHI SOAP WORKS, 1ST LANE,,GUNTUR vs. THE ACIT, CIRCLE - 2(1),, GUNTUR

In the result, appeals of the assessee for the A

Bench: Shri V. Durga Rao& Shri D.S. Sunder Singh

b) All Cargo Global Logistics Ltd. Vs. DCIT (2012) 137 ITD 287. 15 I.T.A. Nos.168 to 174/Viz/2014 Arunachalam Manickavel, Guntur (c) A.P. High Court decision in the case of CIT Vs. M/s. AMR India Ltd. in ITTA No.354 of 2014 dated 12.6.2014. (d) Andhra Pradesh High Court has also upheld by the orders passed by the Tribunal by following

ARUNACHALAM MANICKAVEL,PROP: BHARATHI SOAP WORKS, 1ST LANE,,GUNTUR vs. THE ACIT, CIRCLE - 2(1),, GUNTUR

In the result, appeals of the assessee for the A

Bench: Shri V. Durga Rao& Shri D.S. Sunder Singh

b) All Cargo Global Logistics Ltd. Vs. DCIT (2012) 137 ITD 287. 15 I.T.A. Nos.168 to 174/Viz/2014 Arunachalam Manickavel, Guntur (c) A.P. High Court decision in the case of CIT Vs. M/s. AMR India Ltd. in ITTA No.354 of 2014 dated 12.6.2014. (d) Andhra Pradesh High Court has also upheld by the orders passed by the Tribunal by following

ARUNACHALAM MANICKAVEL,PROP: BHARATHI SOAP WORKS, 1ST LANE,,GUNTUR vs. THE ACIT, CIRCLE - 2(1),, GUNTUR

In the result, appeals of the assessee for the A

Bench: Shri V. Durga Rao& Shri D.S. Sunder Singh

b) All Cargo Global Logistics Ltd. Vs. DCIT (2012) 137 ITD 287. 15 I.T.A. Nos.168 to 174/Viz/2014 Arunachalam Manickavel, Guntur (c) A.P. High Court decision in the case of CIT Vs. M/s. AMR India Ltd. in ITTA No.354 of 2014 dated 12.6.2014. (d) Andhra Pradesh High Court has also upheld by the orders passed by the Tribunal by following

ARUNACHALAM MANICKAVEL,PROP: BHARATHI SOAP WORKS, 1ST LANE,,GUNTUR vs. THE ACIT, CIRCLE - 2(1),, GUNTUR

In the result, appeals of the assessee for the A

Bench: Shri V. Durga Rao& Shri D.S. Sunder Singh

b) All Cargo Global Logistics Ltd. Vs. DCIT (2012) 137 ITD 287. 15 I.T.A. Nos.168 to 174/Viz/2014 Arunachalam Manickavel, Guntur (c) A.P. High Court decision in the case of CIT Vs. M/s. AMR India Ltd. in ITTA No.354 of 2014 dated 12.6.2014. (d) Andhra Pradesh High Court has also upheld by the orders passed by the Tribunal by following

MYNENI VENKATA RAO,,VISAKHAPATNAM vs. THE ACIT,, VISAKHAPATNAM

In the result, appeals of the assessee for the A

Bench: Shri V. Durga Rao& Shri D.S. Sunder Singh

b) All Cargo Global Logistics Ltd. Vs. DCIT (2012) 137 ITD 287. 15 I.T.A. Nos.168 to 174/Viz/2014 Arunachalam Manickavel, Guntur (c) A.P. High Court decision in the case of CIT Vs. M/s. AMR India Ltd. in ITTA No.354 of 2014 dated 12.6.2014. (d) Andhra Pradesh High Court has also upheld by the orders passed by the Tribunal by following

GOLLA NARAYANA RAO,,VIJAYAWADA vs. ACIT, CIRCLE-2(1),, VIJAYAWADA

Bench: Shri V. Durga Rao& Shri D.S. Sunder Singhआयकर अपील सं./I.T.A.No.380/Viz/2017& I.T.A.No.487-489/Viz/2017 (धििाारण िर्ा/A.Ys: 2012-13, 2008-09,2009-10 & 2011-12 Respectively) Golla Narayana Rao Asst.Commissioner Of Flat No.Ff-4, D.No.32-15/1-16 Income Tax, Circle-2(1) Vijaya Shraddha Towers Vijayawada Moghalrajpuram Vs. Asst.Commissioner Of Vijayawada Income Tax, Range-2 [Pan : Ahqpg3076R] Vijayawada (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) आयकर अपील सं./I.T.A.Nos.433/Viz/2017, 499/Viz/2017 -503/Viz/2017 (निर्धारण वर्ा/A.Ys : 2012-13, 2008-09, 2011-12, 2011-12, 2012-13 & 2014-15 Respectively) Deputy.Commissioner Of Vs. Golla Narayana Rao Income Tax Flat No.Ff-4, D.No.32-15/1-16 Circle-2(1) Vijaya Shraddha Towers Vijayawada Moghalrajpuram Vijayawada [Pan : Ahqpg3076R] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) Cross Objection Nos.80-85/Viz/2017 (Arising Out Of I.T.A Nos.433/Viz/2017,499-503/Viz/2017 Respectively)’ Golla Narayana Rao Deputy.Commissioner Of Flat No.Ff-4, D.No.32-15/1-16 Income Tax Vijaya Shraddha Towers Circle-2(1) Moghalrajpuram Vijayawada Vijayawada [Pan : Ahqpg3076R] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) निर्धाऩरती की ओर से/ Assessee By : Shri G.V.N.Hari, Ar रधजस्व की ओर से/ Revenue By : Shri Ch.Sanjeev, Dr सुिवधई की तधरीख / Date Of Hearing : 06.09.2018 05.10.2018 घोर्णध की तधरीख/Date Of Pronouncement :

b) Loan amounts received by appellant from Shri T.S.V.G.Naga Prasad in cash during the relevant assessment year are as follows : Sl.No. Date of Amount Impounded Material Number receipt (Rs._ 1. 5.4.2007 9,00,000 GNR Bundle No.9 page No.8 to 12 2. 8.6.2007 6,00,000 -do- Total 15,00,000 32 I.T.A Nos.380,487- 489, 433,499-503/Viz/2017

GOLLA NARAYANARAO,VIJAYAWADA vs. ACIT,, VIJAYAWADA

Bench: Shri V. Durga Rao& Shri D.S. Sunder Singhआयकर अपील सं./I.T.A.No.380/Viz/2017& I.T.A.No.487-489/Viz/2017 (धििाारण िर्ा/A.Ys: 2012-13, 2008-09,2009-10 & 2011-12 Respectively) Golla Narayana Rao Asst.Commissioner Of Flat No.Ff-4, D.No.32-15/1-16 Income Tax, Circle-2(1) Vijaya Shraddha Towers Vijayawada Moghalrajpuram Vs. Asst.Commissioner Of Vijayawada Income Tax, Range-2 [Pan : Ahqpg3076R] Vijayawada (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) आयकर अपील सं./I.T.A.Nos.433/Viz/2017, 499/Viz/2017 -503/Viz/2017 (निर्धारण वर्ा/A.Ys : 2012-13, 2008-09, 2011-12, 2011-12, 2012-13 & 2014-15 Respectively) Deputy.Commissioner Of Vs. Golla Narayana Rao Income Tax Flat No.Ff-4, D.No.32-15/1-16 Circle-2(1) Vijaya Shraddha Towers Vijayawada Moghalrajpuram Vijayawada [Pan : Ahqpg3076R] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) Cross Objection Nos.80-85/Viz/2017 (Arising Out Of I.T.A Nos.433/Viz/2017,499-503/Viz/2017 Respectively)’ Golla Narayana Rao Deputy.Commissioner Of Flat No.Ff-4, D.No.32-15/1-16 Income Tax Vijaya Shraddha Towers Circle-2(1) Moghalrajpuram Vijayawada Vijayawada [Pan : Ahqpg3076R] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) निर्धाऩरती की ओर से/ Assessee By : Shri G.V.N.Hari, Ar रधजस्व की ओर से/ Revenue By : Shri Ch.Sanjeev, Dr सुिवधई की तधरीख / Date Of Hearing : 06.09.2018 05.10.2018 घोर्णध की तधरीख/Date Of Pronouncement :

b) Loan amounts received by appellant from Shri T.S.V.G.Naga Prasad in cash during the relevant assessment year are as follows : Sl.No. Date of Amount Impounded Material Number receipt (Rs._ 1. 5.4.2007 9,00,000 GNR Bundle No.9 page No.8 to 12 2. 8.6.2007 6,00,000 -do- Total 15,00,000 32 I.T.A Nos.380,487- 489, 433,499-503/Viz/2017

DY CIT, CIRCLE-2(1), VIJAYAWADA vs. GOLLA NARAYANA RAO,, VIJAYAWADA

Bench: Shri V. Durga Rao& Shri D.S. Sunder Singhआयकर अपील सं./I.T.A.No.380/Viz/2017& I.T.A.No.487-489/Viz/2017 (धििाारण िर्ा/A.Ys: 2012-13, 2008-09,2009-10 & 2011-12 Respectively) Golla Narayana Rao Asst.Commissioner Of Flat No.Ff-4, D.No.32-15/1-16 Income Tax, Circle-2(1) Vijaya Shraddha Towers Vijayawada Moghalrajpuram Vs. Asst.Commissioner Of Vijayawada Income Tax, Range-2 [Pan : Ahqpg3076R] Vijayawada (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) आयकर अपील सं./I.T.A.Nos.433/Viz/2017, 499/Viz/2017 -503/Viz/2017 (निर्धारण वर्ा/A.Ys : 2012-13, 2008-09, 2011-12, 2011-12, 2012-13 & 2014-15 Respectively) Deputy.Commissioner Of Vs. Golla Narayana Rao Income Tax Flat No.Ff-4, D.No.32-15/1-16 Circle-2(1) Vijaya Shraddha Towers Vijayawada Moghalrajpuram Vijayawada [Pan : Ahqpg3076R] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) Cross Objection Nos.80-85/Viz/2017 (Arising Out Of I.T.A Nos.433/Viz/2017,499-503/Viz/2017 Respectively)’ Golla Narayana Rao Deputy.Commissioner Of Flat No.Ff-4, D.No.32-15/1-16 Income Tax Vijaya Shraddha Towers Circle-2(1) Moghalrajpuram Vijayawada Vijayawada [Pan : Ahqpg3076R] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) निर्धाऩरती की ओर से/ Assessee By : Shri G.V.N.Hari, Ar रधजस्व की ओर से/ Revenue By : Shri Ch.Sanjeev, Dr सुिवधई की तधरीख / Date Of Hearing : 06.09.2018 05.10.2018 घोर्णध की तधरीख/Date Of Pronouncement :

b) Loan amounts received by appellant from Shri T.S.V.G.Naga Prasad in cash during the relevant assessment year are as follows : Sl.No. Date of Amount Impounded Material Number receipt (Rs._ 1. 5.4.2007 9,00,000 GNR Bundle No.9 page No.8 to 12 2. 8.6.2007 6,00,000 -do- Total 15,00,000 32 I.T.A Nos.380,487- 489, 433,499-503/Viz/2017

GOLLA NARAYANARAO,VIJAYAWADA vs. AD CIT, VIJAYAWADA

Bench: Shri V. Durga Rao& Shri D.S. Sunder Singhआयकर अपील सं./I.T.A.No.380/Viz/2017& I.T.A.No.487-489/Viz/2017 (धििाारण िर्ा/A.Ys: 2012-13, 2008-09,2009-10 & 2011-12 Respectively) Golla Narayana Rao Asst.Commissioner Of Flat No.Ff-4, D.No.32-15/1-16 Income Tax, Circle-2(1) Vijaya Shraddha Towers Vijayawada Moghalrajpuram Vs. Asst.Commissioner Of Vijayawada Income Tax, Range-2 [Pan : Ahqpg3076R] Vijayawada (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) आयकर अपील सं./I.T.A.Nos.433/Viz/2017, 499/Viz/2017 -503/Viz/2017 (निर्धारण वर्ा/A.Ys : 2012-13, 2008-09, 2011-12, 2011-12, 2012-13 & 2014-15 Respectively) Deputy.Commissioner Of Vs. Golla Narayana Rao Income Tax Flat No.Ff-4, D.No.32-15/1-16 Circle-2(1) Vijaya Shraddha Towers Vijayawada Moghalrajpuram Vijayawada [Pan : Ahqpg3076R] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) Cross Objection Nos.80-85/Viz/2017 (Arising Out Of I.T.A Nos.433/Viz/2017,499-503/Viz/2017 Respectively)’ Golla Narayana Rao Deputy.Commissioner Of Flat No.Ff-4, D.No.32-15/1-16 Income Tax Vijaya Shraddha Towers Circle-2(1) Moghalrajpuram Vijayawada Vijayawada [Pan : Ahqpg3076R] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) निर्धाऩरती की ओर से/ Assessee By : Shri G.V.N.Hari, Ar रधजस्व की ओर से/ Revenue By : Shri Ch.Sanjeev, Dr सुिवधई की तधरीख / Date Of Hearing : 06.09.2018 05.10.2018 घोर्णध की तधरीख/Date Of Pronouncement :

b) Loan amounts received by appellant from Shri T.S.V.G.Naga Prasad in cash during the relevant assessment year are as follows : Sl.No. Date of Amount Impounded Material Number receipt (Rs._ 1. 5.4.2007 9,00,000 GNR Bundle No.9 page No.8 to 12 2. 8.6.2007 6,00,000 -do- Total 15,00,000 32 I.T.A Nos.380,487- 489, 433,499-503/Viz/2017

DY CIT, CIRCLE-2(1), VIJAYAWADA vs. GOLLA NARAYANA RAO,, VIJAYAWADA

Bench: Shri V. Durga Rao& Shri D.S. Sunder Singhआयकर अपील सं./I.T.A.No.380/Viz/2017& I.T.A.No.487-489/Viz/2017 (धििाारण िर्ा/A.Ys: 2012-13, 2008-09,2009-10 & 2011-12 Respectively) Golla Narayana Rao Asst.Commissioner Of Flat No.Ff-4, D.No.32-15/1-16 Income Tax, Circle-2(1) Vijaya Shraddha Towers Vijayawada Moghalrajpuram Vs. Asst.Commissioner Of Vijayawada Income Tax, Range-2 [Pan : Ahqpg3076R] Vijayawada (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) आयकर अपील सं./I.T.A.Nos.433/Viz/2017, 499/Viz/2017 -503/Viz/2017 (निर्धारण वर्ा/A.Ys : 2012-13, 2008-09, 2011-12, 2011-12, 2012-13 & 2014-15 Respectively) Deputy.Commissioner Of Vs. Golla Narayana Rao Income Tax Flat No.Ff-4, D.No.32-15/1-16 Circle-2(1) Vijaya Shraddha Towers Vijayawada Moghalrajpuram Vijayawada [Pan : Ahqpg3076R] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) Cross Objection Nos.80-85/Viz/2017 (Arising Out Of I.T.A Nos.433/Viz/2017,499-503/Viz/2017 Respectively)’ Golla Narayana Rao Deputy.Commissioner Of Flat No.Ff-4, D.No.32-15/1-16 Income Tax Vijaya Shraddha Towers Circle-2(1) Moghalrajpuram Vijayawada Vijayawada [Pan : Ahqpg3076R] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) निर्धाऩरती की ओर से/ Assessee By : Shri G.V.N.Hari, Ar रधजस्व की ओर से/ Revenue By : Shri Ch.Sanjeev, Dr सुिवधई की तधरीख / Date Of Hearing : 06.09.2018 05.10.2018 घोर्णध की तधरीख/Date Of Pronouncement :

b) Loan amounts received by appellant from Shri T.S.V.G.Naga Prasad in cash during the relevant assessment year are as follows : Sl.No. Date of Amount Impounded Material Number receipt (Rs._ 1. 5.4.2007 9,00,000 GNR Bundle No.9 page No.8 to 12 2. 8.6.2007 6,00,000 -do- Total 15,00,000 32 I.T.A Nos.380,487- 489, 433,499-503/Viz/2017

DY CIT, CIRCLE-2(1), VIJAYAWADA vs. GOLLA NARAYANA RAO,, VIJAYAWADA

Bench: Shri V. Durga Rao& Shri D.S. Sunder Singhआयकर अपील सं./I.T.A.No.380/Viz/2017& I.T.A.No.487-489/Viz/2017 (धििाारण िर्ा/A.Ys: 2012-13, 2008-09,2009-10 & 2011-12 Respectively) Golla Narayana Rao Asst.Commissioner Of Flat No.Ff-4, D.No.32-15/1-16 Income Tax, Circle-2(1) Vijaya Shraddha Towers Vijayawada Moghalrajpuram Vs. Asst.Commissioner Of Vijayawada Income Tax, Range-2 [Pan : Ahqpg3076R] Vijayawada (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) आयकर अपील सं./I.T.A.Nos.433/Viz/2017, 499/Viz/2017 -503/Viz/2017 (निर्धारण वर्ा/A.Ys : 2012-13, 2008-09, 2011-12, 2011-12, 2012-13 & 2014-15 Respectively) Deputy.Commissioner Of Vs. Golla Narayana Rao Income Tax Flat No.Ff-4, D.No.32-15/1-16 Circle-2(1) Vijaya Shraddha Towers Vijayawada Moghalrajpuram Vijayawada [Pan : Ahqpg3076R] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) Cross Objection Nos.80-85/Viz/2017 (Arising Out Of I.T.A Nos.433/Viz/2017,499-503/Viz/2017 Respectively)’ Golla Narayana Rao Deputy.Commissioner Of Flat No.Ff-4, D.No.32-15/1-16 Income Tax Vijaya Shraddha Towers Circle-2(1) Moghalrajpuram Vijayawada Vijayawada [Pan : Ahqpg3076R] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) निर्धाऩरती की ओर से/ Assessee By : Shri G.V.N.Hari, Ar रधजस्व की ओर से/ Revenue By : Shri Ch.Sanjeev, Dr सुिवधई की तधरीख / Date Of Hearing : 06.09.2018 05.10.2018 घोर्णध की तधरीख/Date Of Pronouncement :

b) Loan amounts received by appellant from Shri T.S.V.G.Naga Prasad in cash during the relevant assessment year are as follows : Sl.No. Date of Amount Impounded Material Number receipt (Rs._ 1. 5.4.2007 9,00,000 GNR Bundle No.9 page No.8 to 12 2. 8.6.2007 6,00,000 -do- Total 15,00,000 32 I.T.A Nos.380,487- 489, 433,499-503/Viz/2017

DY CIT, CIRCLE-2(1), VIJAYAWADA. vs. GOLLA NARAYANA RAO,, VIJAYAWADA.

Bench: Shri V. Durga Rao& Shri D.S. Sunder Singhआयकर अपील सं./I.T.A.No.380/Viz/2017& I.T.A.No.487-489/Viz/2017 (धििाारण िर्ा/A.Ys: 2012-13, 2008-09,2009-10 & 2011-12 Respectively) Golla Narayana Rao Asst.Commissioner Of Flat No.Ff-4, D.No.32-15/1-16 Income Tax, Circle-2(1) Vijaya Shraddha Towers Vijayawada Moghalrajpuram Vs. Asst.Commissioner Of Vijayawada Income Tax, Range-2 [Pan : Ahqpg3076R] Vijayawada (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) आयकर अपील सं./I.T.A.Nos.433/Viz/2017, 499/Viz/2017 -503/Viz/2017 (निर्धारण वर्ा/A.Ys : 2012-13, 2008-09, 2011-12, 2011-12, 2012-13 & 2014-15 Respectively) Deputy.Commissioner Of Vs. Golla Narayana Rao Income Tax Flat No.Ff-4, D.No.32-15/1-16 Circle-2(1) Vijaya Shraddha Towers Vijayawada Moghalrajpuram Vijayawada [Pan : Ahqpg3076R] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) Cross Objection Nos.80-85/Viz/2017 (Arising Out Of I.T.A Nos.433/Viz/2017,499-503/Viz/2017 Respectively)’ Golla Narayana Rao Deputy.Commissioner Of Flat No.Ff-4, D.No.32-15/1-16 Income Tax Vijaya Shraddha Towers Circle-2(1) Moghalrajpuram Vijayawada Vijayawada [Pan : Ahqpg3076R] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) निर्धाऩरती की ओर से/ Assessee By : Shri G.V.N.Hari, Ar रधजस्व की ओर से/ Revenue By : Shri Ch.Sanjeev, Dr सुिवधई की तधरीख / Date Of Hearing : 06.09.2018 05.10.2018 घोर्णध की तधरीख/Date Of Pronouncement :

b) Loan amounts received by appellant from Shri T.S.V.G.Naga Prasad in cash during the relevant assessment year are as follows : Sl.No. Date of Amount Impounded Material Number receipt (Rs._ 1. 5.4.2007 9,00,000 GNR Bundle No.9 page No.8 to 12 2. 8.6.2007 6,00,000 -do- Total 15,00,000 32 I.T.A Nos.380,487- 489, 433,499-503/Viz/2017

DCIT, CIRCLE2(1),, VIJAYAWADA vs. SRI GOLLA NARAYANA RAO,, VIJAYAWADA

Bench: Shri V. Durga Rao& Shri D.S. Sunder Singhआयकर अपील सं./I.T.A.No.380/Viz/2017& I.T.A.No.487-489/Viz/2017 (धििाारण िर्ा/A.Ys: 2012-13, 2008-09,2009-10 & 2011-12 Respectively) Golla Narayana Rao Asst.Commissioner Of Flat No.Ff-4, D.No.32-15/1-16 Income Tax, Circle-2(1) Vijaya Shraddha Towers Vijayawada Moghalrajpuram Vs. Asst.Commissioner Of Vijayawada Income Tax, Range-2 [Pan : Ahqpg3076R] Vijayawada (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) आयकर अपील सं./I.T.A.Nos.433/Viz/2017, 499/Viz/2017 -503/Viz/2017 (निर्धारण वर्ा/A.Ys : 2012-13, 2008-09, 2011-12, 2011-12, 2012-13 & 2014-15 Respectively) Deputy.Commissioner Of Vs. Golla Narayana Rao Income Tax Flat No.Ff-4, D.No.32-15/1-16 Circle-2(1) Vijaya Shraddha Towers Vijayawada Moghalrajpuram Vijayawada [Pan : Ahqpg3076R] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) Cross Objection Nos.80-85/Viz/2017 (Arising Out Of I.T.A Nos.433/Viz/2017,499-503/Viz/2017 Respectively)’ Golla Narayana Rao Deputy.Commissioner Of Flat No.Ff-4, D.No.32-15/1-16 Income Tax Vijaya Shraddha Towers Circle-2(1) Moghalrajpuram Vijayawada Vijayawada [Pan : Ahqpg3076R] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) निर्धाऩरती की ओर से/ Assessee By : Shri G.V.N.Hari, Ar रधजस्व की ओर से/ Revenue By : Shri Ch.Sanjeev, Dr सुिवधई की तधरीख / Date Of Hearing : 06.09.2018 05.10.2018 घोर्णध की तधरीख/Date Of Pronouncement :

b) Loan amounts received by appellant from Shri T.S.V.G.Naga Prasad in cash during the relevant assessment year are as follows : Sl.No. Date of Amount Impounded Material Number receipt (Rs._ 1. 5.4.2007 9,00,000 GNR Bundle No.9 page No.8 to 12 2. 8.6.2007 6,00,000 -do- Total 15,00,000 32 I.T.A Nos.380,487- 489, 433,499-503/Viz/2017