INCOMETAX OFFICER, WARD-3(1), VISAKHAPATNAM vs. SURENDRA NATH GUBBALA, VISAKHAPATNAM

Bench: Us:

D). PCIT Vs. Rinki Shashikant Gandhi (2024) 471 ITR 321 (Guj) 42 ITA No.482/Viz/2024 & CO No.03/Viz/2025 Surendra Nath Gubbala In the case before the Hon’ble High Court, the property owned by the guarantor was sold, and the purchaser had paid the amount directly to the lender. On appeal, the High Court held that the amount paid by the purchaser

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

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)

D E R PER SHRI S BALAKRISHNAN, ACCOUNTANT MEMBER: 1. This appeal filed by the assessee against the order of Learned Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi [hereinafter in short “Ld.CIT(A)”] vide DIN & Order No. I.T.A.No.379/VIZ/2024 A.S. Raja Sons Enterprises (P.) Ltd., ITBA/NFAC/S/250/2024-25/1068294370(1) dated 03.09.2024 for the A.Y.2018-19 arising out of order

THE DEPUTY COMMISSIONER OF INCOME TAX OFFICER (INTERNATIONAL TAXATION), VISAKHAPATNAM vs. BABU RAJENDRA PRASAD VADLAMUDI, GUNTUR

In the result, appeal of the Revenue is allowed

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकरअपीलसं./ I.T.A. No.154/Viz/2019 ("नधा"रणवष"/ Assessment Year : 2011-12) The Deputy Commissioner Of Vs. Sri Babu Rajendra Prasad Income Tax (International Vadlamudi, Taxation), Visakhapatnam. Guntur. (अपीलाथ"/ Appellant) (""यथ"/ Respondent) अपीलाथ"क"ओरसे/ Assessee By : Sri A. Chaitanya, Ar ""याथ"क"ओरसे/ Revenue By : Sri On Hari Prasada Rao, Sr. Ar सुनवाईक"तार"ख/ Date Of Hearing : 30/03/2023 घोषणाक"तार"ख/Date Of : 23/05/2023 Pronouncement O R D E R

D E R PER S. BALAKRISHNAN, Accountant Member : This appeal filed by the Revenue against the order of the Ld. Commissioner of Income Tax (Appeals)-10, Hyderabad [Ld. CIT(A)] in ITA No. 0042/CIT(A)-10/2016-17/CIT(A), Hyd- 10/10040/2017-18, dated 23/01/2019 arising out of the order passed U/s. 143(3) r.w.s 147 of the Income

THE ASSISTANT COMMISSIONER OF INCOME TAX (INTERNATIONAL TAXATION),, VISAKHAPATNAM vs. NALLAMILLI SRIDEVI,, TIRUPATI

In the result, Cross Objection raised by the assessee is dismissed

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

section we find that any return filed u/s. 139 or in response to a notice U/s. 142(1) of the Act can be selected for a scrutiny within six months from the end of the assessment year in which the return was filed by the assessee. Therefore, the issuance of notice U/s. 143(2) dated 24/1/2016

THE ASSISTANT COMMISSIONER OF INCOME TAX(INTERNATIONAL TAXATION),, VISAKHAPATNAM vs. VITTALAM NATARAJ PRASAD, TIRUPATI

In the result, Cross Objection raised by the assessee is dismissed

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

section we find that any return filed u/s. 139 or in response to a notice U/s. 142(1) of the Act can be selected for a scrutiny within six months from the end of the assessment year in which the return was filed by the assessee. Therefore, the issuance of notice U/s. 143(2) dated 24/1/2016

THE ASSISTANT COMMISSIONER OF INCOME TAX (INTERNATIONAL TAXATION),, VISAKHAPATNAM vs. VITTALAM NATARAJ PRASAD, TIRUPATI

In the result, Cross Objection raised by the assessee is dismissed

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

section we find that any return filed u/s. 139 or in response to a notice U/s. 142(1) of the Act can be selected for a scrutiny within six months from the end of the assessment year in which the return was filed by the assessee. Therefore, the issuance of notice U/s. 143(2) dated 24/1/2016

THE ASSISTANT COMMISSIONER OF INCOME TAX (INTERNATIONAL TAXATION),, VISAKHAPATNAM vs. NALLAMILLI SRIDEVI,, TIRUPATI

In the result, Cross Objection raised by the assessee is dismissed

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

section we find that any return filed u/s. 139 or in response to a notice U/s. 142(1) of the Act can be selected for a scrutiny within six months from the end of the assessment year in which the return was filed by the assessee. Therefore, the issuance of notice U/s. 143(2) dated 24/1/2016

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

D E R PER DUVVURU RL REDDY, Judicial Member : This appeal filed by the assessee is against the order of the Learned Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi [“Ld. CIT(A)-NFAC”] in DIN & Order No. ITBA/NAFC/S/250/2023-24/1053607724(1), dated 08/06/2023 arising out of the order passed U/s. 143(3) of the Income

GOLAGANI SREENIVAS,VISAKHAPATNAM vs. INCOME TAX OFFICER, WARD-5(1), VISAKHAPATNAM

In the result, appeal of the assessee is dismissed

Bench: Shri Laliet Kumar, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपीलसं./I.T.A.No.467/Viz/2024 (निर्धारण वर्ा/ Assessment Year: 2016-17) Golagani Sreenivas V. Income Tax Officer – Ward-5(1) D.No. 18-97 Income Tax Office Old Diary Farm, Pedagadili Direct Taxes Building Visakhapatnam – 530040 Mvp Colony Andhra Pradesh Visakhapatnam – 530017 Andhra Pradesh [Pan: Agopg4394D] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent)

D E R PER SHRI S BALAKRISHNAN, ACCOUNTANT MEMBER: 1. This appeal is filed by the assessee against order of Learned Commissioner of Income Tax (Appeals), National Faceless Appeal centre, Delhi [hereinafter in short “Ld.CIT(A)”] vide DIN & Order No. ITBA/NFAC/S/250/2024- 25/1066990742(1) dated 24.07.2024 for the A.Y.2016-17 arising out of order I.T.A.No.467/VIZ/2024 Golagani Sreenivas passed under section

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

D E R PER V. DURGA RAO, JM: 1. The captioned appeal is filed by the revenue against order of the Learned Commissioner of Income Tax (Appeals), National Faceless Appeal centre, Delhi [hereinafter in short “Ld.CIT(A)”] vide DIN & Order No. I.T.A. No.285/VIZ/2025 Annapurna Rajavarapu ITBA/NFAC/S/250/2024-25/1074280074(1) dated 10.03.2025 for the A.Y.2022-23 arising out of order passed under section

ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, , VISAKHAPATNAM vs. Y.JOJI REDDY, HYDERABAD

In the result, cross objections raised by the assessee are dismissed

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

43,000/- and Rs. 1,32,28,500/- as unexplained investments. 4. Being aggrieved by the order of the Ld. Assessing Officer, assessee filed an appeal before Ld. CIT(A). Ld. CIT(A) after considering the submissions made by the assessee, partly allowed the appeal of the assessee. 5. Being aggrieved by the order of the Ld. CIT(A), Revenue

ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, , VISAKHAPATNAM vs. Y.LOURDU REDDY, HYDERABAD

In the result, cross objections raised by the assessee are dismissed

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

43,000/- and Rs. 1,32,28,500/- as unexplained investments. 4. Being aggrieved by the order of the Ld. Assessing Officer, assessee filed an appeal before Ld. CIT(A). Ld. CIT(A) after considering the submissions made by the assessee, partly allowed the appeal of the assessee. 5. Being aggrieved by the order of the Ld. CIT(A), Revenue

ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1,, VISAKHAPATNAM vs. Y.JOJI REDDY, HYDERABAD

In the result, cross objections raised by the assessee are dismissed

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

43,000/- and Rs. 1,32,28,500/- as unexplained investments. 4. Being aggrieved by the order of the Ld. Assessing Officer, assessee filed an appeal before Ld. CIT(A). Ld. CIT(A) after considering the submissions made by the assessee, partly allowed the appeal of the assessee. 5. Being aggrieved by the order of the Ld. CIT(A), Revenue

ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1,, VISAKHAPATNAM vs. Y.JOJI REDDY, HYDERABAD

In the result, cross objections raised by the assessee are dismissed

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

43,000/- and Rs. 1,32,28,500/- as unexplained investments. 4. Being aggrieved by the order of the Ld. Assessing Officer, assessee filed an appeal before Ld. CIT(A). Ld. CIT(A) after considering the submissions made by the assessee, partly allowed the appeal of the assessee. 5. Being aggrieved by the order of the Ld. CIT(A), Revenue