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

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

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

46 (Supreme Court) ii) Dy.CIT vs. Bharat Jasyantilal Patel (2023) 462 ITR 455 (Supreme Court) iii) Darshana Anand Damle vs. Dy.CIT (2023) 459 ITR 60 (Bom.) 7. Thus, the learned AR submitted that in all those judgements, it has been held that handing over of the possession under the JDA does not constitute transfer u/s 53A on transfer of property

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

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

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

46 (Supreme Court) ii) Dy.CIT vs. Bharat Jasyantilal Patel (2023) 462 ITR 455 (Supreme Court) iii) Darshana Anand Damle vs. Dy.CIT (2023) 459 ITR 60 (Bom.) 7. Thus, the learned AR submitted that in all those judgements, it has been held that handing over of the possession under the JDA does not constitute transfer u/s 53A on transfer of property

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

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

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

46 (Supreme Court) ii) Dy.CIT vs. Bharat Jasyantilal Patel (2023) 462 ITR 455 (Supreme Court) iii) Darshana Anand Damle vs. Dy.CIT (2023) 459 ITR 60 (Bom.) 7. Thus, the learned AR submitted that in all those judgements, it has been held that handing over of the possession under the JDA does not constitute transfer u/s 53A on transfer of property

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

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

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

46 (Supreme Court) ii) Dy.CIT vs. Bharat Jasyantilal Patel (2023) 462 ITR 455 (Supreme Court) iii) Darshana Anand Damle vs. Dy.CIT (2023) 459 ITR 60 (Bom.) 7. Thus, the learned AR submitted that in all those judgements, it has been held that handing over of the possession under the JDA does not constitute transfer u/s 53A on transfer of property

YALAMANCHILI NEELIMA,,GUNTUR vs. THE INCOME TAX OFFICER, WARD-2(2),, GUNTUR

In the result, appeal of the assessee is partly allowed for statistical purposes

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

section 53A of the Transfer of Property Act considered the property as 3 transferred during the assessment year 2016-17. The Ld. AO noticing that the assessee has not filed return of income for the AY 2016-17 believed that the income chargeable to tax escaped assessment and notice u/s. 148 of the Act was issued and served

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

Bench: Us:

house property No. 22, Chairman Muthurama Iyer Road, Madurai for a sum of Rs. 90,000 subject to incumbrance in the asst. yr. 1975-76 and for the same assessment year he sold plot Nos. 1, 3 and half of plot No. 4 for a sum of Rs. 12,600. The ITO computed the capital gains in respect

MATTAPALLI RAM KUMAR,,RAJAHMUNDRY vs. THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-1(1). , RAHAHMURNDRY

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

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपील सं./I.T.A.No.131/Viz/2021 (ननधधारण वर्ा / Assessment Year : 2016-17) Mattapalli Ram Kumar Vs. Asst.Commissioner Of D.No.8-20-11/1 Income Tax Madireddy Vari Street Circle-1(1) Rajahmundry Rajahmundry [Pan : Afrpm4855P] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) अपीलधथी की ओर से/ Appellant By : Shri Gvn Hari, Ar प्रत्यधथी की ओर से / Respondent By : Shri Mn Murthy Naik, Cit (Dr) सुनवधई की तधरीख / Date Of Hearing : 10.03.2022 घोर्णध की तधरीख/Date Of Pronouncement : 16.03.2022 आदेश /O R D E R Per Shri Duvvuru Rl Reddy:

House Property’, ‘income from profits and gains from business’, ‘income from capital gains’ and also income from other sources’. The case was selected for scrutiny under CASS. A notice u/s 143(2) of the Act was issued and served on the assessee. The assessment was completed u/s 143(3) of the Act, assessed taxable income at Rs.49

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)

section 24(b) of the Act. 4. On being aggrieved by the above additions, assessee is in appeal before Ld.CIT(A). Before Ld. CIT(A), assessee made similar submissions and also relied on the decision of the ITAT in assessee’s own case for the earlier assessment year i.e., A.Y. 2015-16. However, Ld. CIT(A) by relying

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

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

DEPUTY COMMISSIONER OF INCOME TAX, VISAKHAPATNAM vs. SRI NARASIMHARAJU KANUMURI, VISAKHAPATNAM

In the result, the appeal filed by the revenue in ITA No

Bench: Shri Ravish Sood & Shri Balakrishnan S.आ.अपी.सं /Ita No.267/Viz/2025 (िनधा"रण वष"/Assessment Year: 2017-18) Deputy Commissioner Of Vs. Sri Narasimharaju Income Tax, Kanumuri, Visakhapatnam. Visakhapatnam. Pan: Aerpk2717F (Appellant) (Respondent)

House Property in addition to agricultural income of Rs.7,94,923/-. Subsequently the return was selected for Complete Scrutiny under CASS and the AO completed the assessment u/s 143(3) and determining total assessed income of Rs.4,31,46,200/- by taking Rs.4,17,00,000/- towards income u/s 69A of the Act, 1961. The appellant preferred an appeal against

SATYANARAYANA KODURU,KRISHNA DIST vs. INCOME TAX OFFICER, WARD-1, GUDIWADA

In the result, the appeal filed by the assessee is allowed in terms of our aforesaid observations

Bench: Shri Ravish Sood & Shri Balakrishnan S.आ.अपी.सं /Ita No.491/Viz/2025 (िनधा"रण वष"/Assessment Year: 2016-17) Satyanarayana Koduru, Vs. Income Tax Officer, Krishna District. Ward-1, Pan:Altpk1048C Gudiwada. (Appellant) (Respondent) िनधा"रती "ारा/Assessee By: Shri C. Subrahmanyam, Ca राज" व "ारा/Revenue By: Dr. Aparna Villuri, Sr. Ar सुनवाई की तारीख/Date Of 02/12/2025 Hearing: घोषणा की तारीख/Date Of 05/12/2025 Pronouncement: आदेश / Order Per. Ravish Sood, Jm :

property of Rs.59,84,000/-; (ii) addition under section 69 of the Act in respect of the registration charges and stamp duty of Rs.4,48,700/-; (iii) addition under section 69A of the Act of unexplained cash deposits in bank account: Rs.32,30,000/-; (iv) addition of undisclosed salary received from NHAI: Rs.17,62,155/-; (v) 4 Satyanarayana Koduru

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

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

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

46,875/- + Rs.39,73,500/-]. Further, the Assessing Officer 5 noted in the assessment order the income tax returns filed by the assessee from the financial year 2001-2002 to 2006-2007, 2008- 2009 to 2020-2021 and her admitted income totalling to Rs.79,88,483/- which was tabulated by the Assessing Officer at pages

THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-1,, KAKINADA vs. EAST COAST IMPORTS & EXPORTS,, KAKINADA

In the result, appeal of the revenue as well as the cross objections of the assessee are dismissed

Bench: Shri N.K.Choudhry, Hon’Ble & Shri D.S. Sunder Singh, Hon’Bleआयकर अपील सं./I.T.A.No.79/Viz/2021 (निर्धारण वर्ा/Assessment Year:2012-13) Dy.Commissioner Of Income Tax Vs. M/S East Coast Imports & Circle-1 Exports Kakinada D.No.67-15-32, Office No.1 Nagamallithota Junction Kakinada [Pan : Aacfe2078A] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) Cross Objection No.49/Viz/2021 (Arising Out Of I.T.A. No.79/Viz/2021) M/S East Coast Imports & Exports Vs. Dy.Commissioner Of Income Tax D.No.67-15-32, Office No.1 Circle-1 Nagamallithota Junction Kakinada Kakinada [Pan : Aacfe2078A] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) रधजस्व की ओर से /Revenue By : Shri V.Srinivasa Rao, Dr निर्धाऩरती की ओरसे / Assessee By : Shri G.V.N.Hari, Ar सुिवधई की तधरीख / Date Of Hearing : 08.09.2021 घोर्णध की तधरीख/Date Of Pronouncement : 17.09.2021 आदेश /O R D E R Per Bench : This Appeal Is Filed By The Assessee Against The Order Of The Commissioner Of Income Tax (Appeals) [Cit(A)]-2, Visakhapatnam In Ita

house property’. Only the 4 ITA No.79/Viz/2021 and CO 49/Viz/2021, A.Y.2012-13 M/s East Coast Imports & Exports, Kakinada balance amount was claimed under the head ‘income from business’. Out of the balance interest of Rs.66,67,752/-, the sum of Rs.21,62,408/- was paid on partner’s capital account and a sum of Rs.20,46,346/- was the interest relating

ASSISTANT COMMISSIONER OF INCOME TAX , CIRCLE-1(1), GUNTUR vs. ANDHRA PRADESH STATE COUNCIL OF HIGHER EDUCATION , NEELADRI TOWERS

In the result, appeal filed by the revenue is dismissed

Bench: Shri K. Narasimha Chary, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपीलसं./I.T.A.Nos.376 & 377/Viz/2024 (निर्धारण वर्ा/ Assessment Year: 2018-19 & 2019-20) Asst. Cit– Circle – 1(1) V. Andhra Pradesh State Council 2Nd Floor, Standard House Of Higher Education Atmakur Village Nagarampalem – 522004 Mangalagiri-522503 Guntur, Andhra Pradesh Andhra Pradesh [Pan: Aamfa3316R] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent)

House of Higher Education Atmakur Village Nagarampalem – 522004 Mangalagiri-522503 Guntur, Andhra Pradesh Andhra Pradesh [PAN: AAMFA3316R] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) करदाता का प्रतततितित्व/ Assessee Represented by : Shri GVN Hari, AR Dr. Aparna Villuri, Sr. AR राजस्व का प्रतततितित्व/ Department Represented by : सुिवाई समाप्त होिे की ततति/ Date of Conclusion of Hearing : 20.11.2024 घोर्णध की तधरीख/Date of Pronouncement

ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-1(1), GUNTUR vs. ANDHRA PRADESH STATE COUNCIL OF HIGHER EDUCATION , NEELADHRI TOWERS

In the result, appeal filed by the revenue is dismissed

Bench: Shri K. Narasimha Chary, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपीलसं./I.T.A.Nos.376 & 377/Viz/2024 (निर्धारण वर्ा/ Assessment Year: 2018-19 & 2019-20) Asst. Cit– Circle – 1(1) V. Andhra Pradesh State Council 2Nd Floor, Standard House Of Higher Education Atmakur Village Nagarampalem – 522004 Mangalagiri-522503 Guntur, Andhra Pradesh Andhra Pradesh [Pan: Aamfa3316R] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent)

House of Higher Education Atmakur Village Nagarampalem – 522004 Mangalagiri-522503 Guntur, Andhra Pradesh Andhra Pradesh [PAN: AAMFA3316R] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) करदाता का प्रतततितित्व/ Assessee Represented by : Shri GVN Hari, AR Dr. Aparna Villuri, Sr. AR राजस्व का प्रतततितित्व/ Department Represented by : सुिवाई समाप्त होिे की ततति/ Date of Conclusion of Hearing : 20.11.2024 घोर्णध की तधरीख/Date of Pronouncement