JOINT COMMISSIONER OF INCOME TAX, (OSD), CENTRAL CIRCLE-2,, VISAKHAPATNAM vs. SURYA MANGAPATHI RAJU PENMETSA,, VISAKHAPATNAM

In the result, appeal filed by the Revenue as well as cross objection filed by the assessee is dismissed

Bench: Shri V. Durga Rao, Hon’Ble & Shri D.S. Sunder Singh, Hon’Blejcit, Central Circle-2, Vs. Surya Mangapathi Raju Visakhapatnam. Penmetsa, D.No. 11-9-6/2, Flat No. 90, Dasapalla Hills, Visakhapatnam. Pan No. Ahapp 1548 F (Appellant) (Respondent)

house property of Rs. 67,200/-. Accordingly, the Assessing Officer has assessed the income of the assessee of Rs.1,15,43,620/-. Subsequently, the Assessing Officer has issued a notice under section 274

AUDREY BERNICE ROY,VISAKHAPATNAM vs. INCOME TAX OFFICER, VISAKHAPATNAM

Bench: Shri Ravish Sood, Hon’Ble

House Property: Rs.1,35,000/-; and (iii) Income from Other Sources: Rs.14,16,609/-. Accordingly, the AO/CPC, Bengaluru, based on the aforesaid intimation dated 11.01.2019, raised a demand of Rs. 6,36,000/- in the hands of the assessee. Page. No 5 I.T.A.No.494/VIZ/2025 Audrey Bernice Roy 3. Aggrieved, the assessee carried the matter in appeal before

ACIT, CIRCLE-2(1), GUNTUR vs. MITTAPALLI RAJENDRA BABU,, GUNTUR

In the result, appeal filed by the revenue is dismissed

Bench: Shri V. Durga Rao & Shri D.S. Sunder Singhआयकर अपील सं./I.T.A.No.22/Viz/2018 (धििाारण िर्ा/Assessment Year:2014-15)

House Property 12,51,493 IV Income from Long Term Capital Gains 28,44,029 V Income from other sources 4,21,38,038 Total income assessed 4,76,37,527 Less Deduction under Chapter VIA : 1,56,432 Taxable Income 4,74,81,095 Subsequently, the Assessing Officer (AO) has issued a notice u/s 274 r.w.s

VIJAYA DURGA PENUMALA,RAJAHMUNDRY vs. INCOME TAX OFFICER, WARD-2(1), RAJAHMUNDRY

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

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपील सं./ I.T.A. No.249/Viz/2024 (िनधा"रण वष" / Assessment Year : 2016-17) Vijaya Durga Penumala, Vs. The Income Tax Officer, 74-8-20, Siri Apartments-2, Ward-2(1), Prakash Nagar, Rajahmundry, Rajahmundry. Andhra Pradesh – 533103. Pan: Cxdpp1606F (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 : 29/07/2024 घोषणा क" तारीख/Date Of : 31/07/2024 Pronouncement O R D E R

property as compared to total income’. Thereafter, statutory notices U/s. 143(2) and 142(1) of the Act were issued and called for certain information. In response, the assessee submitted that she along with her husband purchased a residential house worth Rs. 25,56,000/- vide Document No. 6224/2015 registered at SRO, Rajanagaram. The source of investment is the advance

ITO, WARD-3(3),, VISAKHAPATNAM vs. SHRI K V V PRASAD,, VISAKHAPATNAM

In the result, the appeals of the revenue are dismissed

Bench: Shri V. Durga Rao& Shri D.S. Sunder Singhआयकर अपील सं./I.T.A.No.375/Viz/2017 (ननधधारण वर्ा/Assessment Year:2008-09) Income Tax Officer Vs. Smt.Siripurapu Chinatalli Ward-3(3) D.No.9-16-37/2 Visakhapatnam Gurajada Enclave Cbm Compound Visakhapatnam [Pan : Agrpc1150E] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) आयकर अपील सं./I.T.A.No.457/Viz/2017 (ननधधारण वर्ा/Assessment Year: 2008-09) Income Tax Officer Vs. Shri K.V.V.Prasad Ward-3(3) Plot No.301, Vytla Residency Visakhapatnam Balajinagar Siripuram Visakhapatnam (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) अपीलधथी की ओर से/ Appellant By : Shri D.K.Sonowal, Cit Dr प्रत्यधथी की ओर से/ Respondent By : Shri G.V.N.Hari, Ar सुनवधई की तधरीख / Date Of Hearing : 24.01.2019 : 13.02.2019 घोर्णध की तधरीख/Date Of Pronouncement

274 r.w.s. 271(1)(c) dated 07.03.2013 and imposed penalty of Rs.98,77,719/- against S.Chinatalli and Rs.1,14,72,375/- against Shri K.V.V.Prasad. The AO in the penalty order reiterated the observations of the CIT(A) and the assessment order which reads as under : 1. The assessee while entering into an agreement for purchase of land from RK Mittal

ITO, WARD-3(3),, VISAKHAPATNAM vs. SIRIPURAPU CHINATALLI,, VISAKHAPATNAM

In the result, the appeals of the revenue are dismissed

Bench: Shri V. Durga Rao& Shri D.S. Sunder Singhआयकर अपील सं./I.T.A.No.375/Viz/2017 (ननधधारण वर्ा/Assessment Year:2008-09) Income Tax Officer Vs. Smt.Siripurapu Chinatalli Ward-3(3) D.No.9-16-37/2 Visakhapatnam Gurajada Enclave Cbm Compound Visakhapatnam [Pan : Agrpc1150E] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) आयकर अपील सं./I.T.A.No.457/Viz/2017 (ननधधारण वर्ा/Assessment Year: 2008-09) Income Tax Officer Vs. Shri K.V.V.Prasad Ward-3(3) Plot No.301, Vytla Residency Visakhapatnam Balajinagar Siripuram Visakhapatnam (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) अपीलधथी की ओर से/ Appellant By : Shri D.K.Sonowal, Cit Dr प्रत्यधथी की ओर से/ Respondent By : Shri G.V.N.Hari, Ar सुनवधई की तधरीख / Date Of Hearing : 24.01.2019 : 13.02.2019 घोर्णध की तधरीख/Date Of Pronouncement

274 r.w.s. 271(1)(c) dated 07.03.2013 and imposed penalty of Rs.98,77,719/- against S.Chinatalli and Rs.1,14,72,375/- against Shri K.V.V.Prasad. The AO in the penalty order reiterated the observations of the CIT(A) and the assessment order which reads as under : 1. The assessee while entering into an agreement for purchase of land from RK Mittal