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42 results for “house property”+ Section 73(4)clear

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Key Topics

Section 14836Section 14727Condonation of Delay27Section 143(3)24Section 142(1)9Addition to Income9Section 148A7Section 696Section 32

ARABOLU VENKATA NAGA DEEPATHI REPRESENTED BY POWER OF ATTORNEY HOLDER, N. SATYARAMANUJAMM ,VISAKHAPATNAM vs. INCOME TAX OFFICER(INTERNATIONAL TAXATION), VISAKHAPATNAM

In the result, the appeal fails and the same is hereby dismissed

ITA 178/VIZ/2018[2010-2011]Status: HeardITAT Visakhapatnam28 Mar 2022AY 2010-2011

Bench: Shri Laliet Kumar, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपील सं./I.T.A.No.178/Viz/2018 (ननधधारण वर्ा/ Assessment Year : 2010-11) Smt.Arabolu Venkata Naga Deepthi Vs. Income Tax Officer Rep. By Power Of Attorney Holder (International Taxation) Smt. N.Satyaramanujam Visakhapatnam Flat No.403, Dhanna Apartments Seethammadhara Visakhapatnam [Pan : Atcpa6413A] (अपीलाथी/ Appellant) (प्रत्यथी/ Respondent)

For Appellant: Shri I.Kama Sastry, ARFor Respondent: Shri SPG Mudaliar, DR
Section 143(2)Section 148Section 195Section 201(1)Section 234ASection 54Section 54F

Showing 1–20 of 42 · Page 1 of 3

5
Section 54F5
Depreciation5
Reopening of Assessment5

73[Omitted by the Finance Act, 1992, w.e.f. 1-4-1993.]] The plain reading of section 54F make it abundantly clear that the requirement of section 54F is only to construct or acquire a residential 9 ITA No.178/Viz/2018, A.Y.2010-11 Smt.Arabolu Venkata Naga Deepthi, Visakhapatnam house, the place of construction either in India or outside has not been provided

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

ITA 491/VIZ/2025[2016-17]Status: DisposedITAT Visakhapatnam05 Dec 2025AY 2016-17

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 :

For Appellant: Shri C. Subrahmanyam, CAFor Respondent: Dr. Aparna Villuri, Sr. AR
Section 144BSection 147Section 148Section 148ASection 250Section 69Section 69A

73,12,840/- after making certain additions, viz., (i) addition towards unexplained investment under section 69 pertaining to purchase of immovable 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

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

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 7 and 8 of the assessment order. During

HARESH KUMAR LALWANI,VIZIANAGARAM vs. THE PRINCIPAL COMMISSIONER OF INCOME TAX-1, VISHAKHAPATNAM

In the result, appeal of the assessee is allowed

ITA 264/VIZ/2025[2021-22]Status: DisposedITAT Visakhapatnam17 Jun 2025AY 2021-22

Bench: Shri V. Durga Rao, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपीलसं./I.T.A. No.264/Viz/2025 (निर्धारण वर्ा/ Assessment Year: 2021-22) Haresh Kumar Lalwani V. Pr.Cit -1 22-1-22, Ambati Satram Junction Aayakar Bhavan, Daba Gardens Vizianagaram – 535002 Visakhapatnam – 530020 Andhra Pradesh Andhra Pradesh [Pan: Aaqpt9248P] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent)

Section 143(3)Section 263Section 56(2)(x)Section 69A

house property of Rs. 3,26,665/-. Subsequently, the case of the assessee was selected for scrutiny in respect of cash deposits and purchase of immovable property and the Ld. AO has completed the assessment under section 143(3) r.w.s. 144B of the Act on 19.12.2022 determining the total income of Rs.73,71,744/- by making addition of Rs.35

KUNUMURI KRISHNA KUMARI,BAPULAPADU MANDAL vs. THE ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE,, VIJAYAWADA

In the result, appeals of the assessees are allowed

ITA 710/VIZ/2019[2009-10]Status: DisposedITAT Visakhapatnam27 Apr 2021AY 2009-10

Bench: Shri N.K.Choudhry, Hon’Ble & Shri D.S. Sunder Singh, Hon’Bleआयकरअपीऱसं./I.T.A.No.704/Viz/2019 To 706/Viz/2019 (निर्धारणवर्ा/Assessment Year:2009-10 To 2011-12) Smt.Samanthapudi Lavanya Vs. Asst.Commissioner Of D.No.5-1033-1, Vijayawada Road Income Tax Hanuman Junction, Central Circle Bapulapadu Mandal Vijayawada Krishna Dist. [Pan : Cnbps7658N]

house properties in and around the Visakhapatnam District, since, the year 2005. During the course search proceedings a statement was recorded on oath from Shri 10 I.T.A. No.704 to 727/Viz/2019 & I.T.A.No.73 to 75/Viz/2020, A.Y.2009-10 to 2011-12 Kanumuri Subba Raju and others, Bapulapadu Mandal M.VijayaKumar, Managing Director of Navya Constructions u/s 132(4) on 10.04.2014, wherein, he had stated

SAMANTHAPUDI LAVANYA,VIJAYAWADA vs. THE ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, , VIJAYAWADA

In the result, appeals of the assessees are allowed

ITA 704/VIZ/2019[2009-10]Status: DisposedITAT Visakhapatnam27 Apr 2021AY 2009-10

Bench: Shri N.K.Choudhry, Hon’Ble & Shri D.S. Sunder Singh, Hon’Bleआयकरअपीऱसं./I.T.A.No.704/Viz/2019 To 706/Viz/2019 (निर्धारणवर्ा/Assessment Year:2009-10 To 2011-12) Smt.Samanthapudi Lavanya Vs. Asst.Commissioner Of D.No.5-1033-1, Vijayawada Road Income Tax Hanuman Junction, Central Circle Bapulapadu Mandal Vijayawada Krishna Dist. [Pan : Cnbps7658N]

house properties in and around the Visakhapatnam District, since, the year 2005. During the course search proceedings a statement was recorded on oath from Shri 10 I.T.A. No.704 to 727/Viz/2019 & I.T.A.No.73 to 75/Viz/2020, A.Y.2009-10 to 2011-12 Kanumuri Subba Raju and others, Bapulapadu Mandal M.VijayaKumar, Managing Director of Navya Constructions u/s 132(4) on 10.04.2014, wherein, he had stated

KANUMURI LAKSHMI SIRISHA,BAPULAPADU MANDAL vs. THE ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE,, VIJAYAWADA

In the result, appeals of the assessees are allowed

ITA 722/VIZ/2019[2009-10]Status: DisposedITAT Visakhapatnam27 Apr 2021AY 2009-10

Bench: Shri N.K.Choudhry, Hon’Ble & Shri D.S. Sunder Singh, Hon’Bleआयकरअपीऱसं./I.T.A.No.704/Viz/2019 To 706/Viz/2019 (निर्धारणवर्ा/Assessment Year:2009-10 To 2011-12) Smt.Samanthapudi Lavanya Vs. Asst.Commissioner Of D.No.5-1033-1, Vijayawada Road Income Tax Hanuman Junction, Central Circle Bapulapadu Mandal Vijayawada Krishna Dist. [Pan : Cnbps7658N]

house properties in and around the Visakhapatnam District, since, the year 2005. During the course search proceedings a statement was recorded on oath from Shri 10 I.T.A. No.704 to 727/Viz/2019 & I.T.A.No.73 to 75/Viz/2020, A.Y.2009-10 to 2011-12 Kanumuri Subba Raju and others, Bapulapadu Mandal M.VijayaKumar, Managing Director of Navya Constructions u/s 132(4) on 10.04.2014, wherein, he had stated

KANUMURI SIVA RAMA RAJU,VIJAYAWADA vs. THE ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE,, VIJAYAWADA

In the result, appeals of the assessees are allowed

ITA 708/VIZ/2019[2010-11]Status: DisposedITAT Visakhapatnam27 Apr 2021AY 2010-11

Bench: Shri N.K.Choudhry, Hon’Ble & Shri D.S. Sunder Singh, Hon’Bleआयकरअपीऱसं./I.T.A.No.704/Viz/2019 To 706/Viz/2019 (निर्धारणवर्ा/Assessment Year:2009-10 To 2011-12) Smt.Samanthapudi Lavanya Vs. Asst.Commissioner Of D.No.5-1033-1, Vijayawada Road Income Tax Hanuman Junction, Central Circle Bapulapadu Mandal Vijayawada Krishna Dist. [Pan : Cnbps7658N]

house properties in and around the Visakhapatnam District, since, the year 2005. During the course search proceedings a statement was recorded on oath from Shri 10 I.T.A. No.704 to 727/Viz/2019 & I.T.A.No.73 to 75/Viz/2020, A.Y.2009-10 to 2011-12 Kanumuri Subba Raju and others, Bapulapadu Mandal M.VijayaKumar, Managing Director of Navya Constructions u/s 132(4) on 10.04.2014, wherein, he had stated

SAMANTHAPUDI RAJA RAMESH ,BAPULAPADU MANDAL vs. THE ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, VIJAYAWADA

In the result, appeals of the assessees are allowed

ITA 720/VIZ/2019[2010-11]Status: DisposedITAT Visakhapatnam27 Apr 2021AY 2010-11

Bench: Shri N.K.Choudhry, Hon’Ble & Shri D.S. Sunder Singh, Hon’Bleआयकरअपीऱसं./I.T.A.No.704/Viz/2019 To 706/Viz/2019 (निर्धारणवर्ा/Assessment Year:2009-10 To 2011-12) Smt.Samanthapudi Lavanya Vs. Asst.Commissioner Of D.No.5-1033-1, Vijayawada Road Income Tax Hanuman Junction, Central Circle Bapulapadu Mandal Vijayawada Krishna Dist. [Pan : Cnbps7658N]

house properties in and around the Visakhapatnam District, since, the year 2005. During the course search proceedings a statement was recorded on oath from Shri 10 I.T.A. No.704 to 727/Viz/2019 & I.T.A.No.73 to 75/Viz/2020, A.Y.2009-10 to 2011-12 Kanumuri Subba Raju and others, Bapulapadu Mandal M.VijayaKumar, Managing Director of Navya Constructions u/s 132(4) on 10.04.2014, wherein, he had stated

KANUMURI SIVA RAMA RAJU,VIJAYAWADA vs. THE ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE,, VIJAYAWADA

In the result, appeals of the assessees are allowed

ITA 709/VIZ/2019[2011-12]Status: DisposedITAT Visakhapatnam27 Apr 2021AY 2011-12

Bench: Shri N.K.Choudhry, Hon’Ble & Shri D.S. Sunder Singh, Hon’Bleआयकरअपीऱसं./I.T.A.No.704/Viz/2019 To 706/Viz/2019 (निर्धारणवर्ा/Assessment Year:2009-10 To 2011-12) Smt.Samanthapudi Lavanya Vs. Asst.Commissioner Of D.No.5-1033-1, Vijayawada Road Income Tax Hanuman Junction, Central Circle Bapulapadu Mandal Vijayawada Krishna Dist. [Pan : Cnbps7658N]

house properties in and around the Visakhapatnam District, since, the year 2005. During the course search proceedings a statement was recorded on oath from Shri 10 I.T.A. No.704 to 727/Viz/2019 & I.T.A.No.73 to 75/Viz/2020, A.Y.2009-10 to 2011-12 Kanumuri Subba Raju and others, Bapulapadu Mandal M.VijayaKumar, Managing Director of Navya Constructions u/s 132(4) on 10.04.2014, wherein, he had stated

KANUMURI SIVA RAMA RAJU,VIJAYAWADA vs. THE ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE,, VIJAYAWADA

In the result, appeals of the assessees are allowed

ITA 707/VIZ/2019[2009-10]Status: DisposedITAT Visakhapatnam27 Apr 2021AY 2009-10

Bench: Shri N.K.Choudhry, Hon’Ble & Shri D.S. Sunder Singh, Hon’Bleआयकरअपीऱसं./I.T.A.No.704/Viz/2019 To 706/Viz/2019 (निर्धारणवर्ा/Assessment Year:2009-10 To 2011-12) Smt.Samanthapudi Lavanya Vs. Asst.Commissioner Of D.No.5-1033-1, Vijayawada Road Income Tax Hanuman Junction, Central Circle Bapulapadu Mandal Vijayawada Krishna Dist. [Pan : Cnbps7658N]

house properties in and around the Visakhapatnam District, since, the year 2005. During the course search proceedings a statement was recorded on oath from Shri 10 I.T.A. No.704 to 727/Viz/2019 & I.T.A.No.73 to 75/Viz/2020, A.Y.2009-10 to 2011-12 Kanumuri Subba Raju and others, Bapulapadu Mandal M.VijayaKumar, Managing Director of Navya Constructions u/s 132(4) on 10.04.2014, wherein, he had stated

KUNUMURI KRISHNA KUMARI,BAPULAPADU MANDAL vs. THE ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE,, VIJAYAWADA

In the result, appeals of the assessees are allowed

ITA 711/VIZ/2019[2010-11]Status: DisposedITAT Visakhapatnam27 Apr 2021AY 2010-11

Bench: Shri N.K.Choudhry, Hon’Ble & Shri D.S. Sunder Singh, Hon’Bleआयकरअपीऱसं./I.T.A.No.704/Viz/2019 To 706/Viz/2019 (निर्धारणवर्ा/Assessment Year:2009-10 To 2011-12) Smt.Samanthapudi Lavanya Vs. Asst.Commissioner Of D.No.5-1033-1, Vijayawada Road Income Tax Hanuman Junction, Central Circle Bapulapadu Mandal Vijayawada Krishna Dist. [Pan : Cnbps7658N]

house properties in and around the Visakhapatnam District, since, the year 2005. During the course search proceedings a statement was recorded on oath from Shri 10 I.T.A. No.704 to 727/Viz/2019 & I.T.A.No.73 to 75/Viz/2020, A.Y.2009-10 to 2011-12 Kanumuri Subba Raju and others, Bapulapadu Mandal M.VijayaKumar, Managing Director of Navya Constructions u/s 132(4) on 10.04.2014, wherein, he had stated

KUNUMURI KRISHNA KUMARI,BAPULAPADU MANDAL vs. THE ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE,, VIJAYAWADA

In the result, appeals of the assessees are allowed

ITA 712/VIZ/2019[2011-12]Status: DisposedITAT Visakhapatnam27 Apr 2021AY 2011-12

Bench: Shri N.K.Choudhry, Hon’Ble & Shri D.S. Sunder Singh, Hon’Bleआयकरअपीऱसं./I.T.A.No.704/Viz/2019 To 706/Viz/2019 (निर्धारणवर्ा/Assessment Year:2009-10 To 2011-12) Smt.Samanthapudi Lavanya Vs. Asst.Commissioner Of D.No.5-1033-1, Vijayawada Road Income Tax Hanuman Junction, Central Circle Bapulapadu Mandal Vijayawada Krishna Dist. [Pan : Cnbps7658N]

house properties in and around the Visakhapatnam District, since, the year 2005. During the course search proceedings a statement was recorded on oath from Shri 10 I.T.A. No.704 to 727/Viz/2019 & I.T.A.No.73 to 75/Viz/2020, A.Y.2009-10 to 2011-12 Kanumuri Subba Raju and others, Bapulapadu Mandal M.VijayaKumar, Managing Director of Navya Constructions u/s 132(4) on 10.04.2014, wherein, he had stated

KANUMURI PRASAD,BAPULAPADU MANDAL vs. THE ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE,, VIJAYAWADA

In the result, appeals of the assessees are allowed

ITA 713/VIZ/2019[2009-10]Status: DisposedITAT Visakhapatnam27 Apr 2021AY 2009-10

Bench: Shri N.K.Choudhry, Hon’Ble & Shri D.S. Sunder Singh, Hon’Bleआयकरअपीऱसं./I.T.A.No.704/Viz/2019 To 706/Viz/2019 (निर्धारणवर्ा/Assessment Year:2009-10 To 2011-12) Smt.Samanthapudi Lavanya Vs. Asst.Commissioner Of D.No.5-1033-1, Vijayawada Road Income Tax Hanuman Junction, Central Circle Bapulapadu Mandal Vijayawada Krishna Dist. [Pan : Cnbps7658N]

house properties in and around the Visakhapatnam District, since, the year 2005. During the course search proceedings a statement was recorded on oath from Shri 10 I.T.A. No.704 to 727/Viz/2019 & I.T.A.No.73 to 75/Viz/2020, A.Y.2009-10 to 2011-12 Kanumuri Subba Raju and others, Bapulapadu Mandal M.VijayaKumar, Managing Director of Navya Constructions u/s 132(4) on 10.04.2014, wherein, he had stated

KANUMURI PRASAD,BAPULAPADU MANDAL vs. THE ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE,, VIJAYAWADA

In the result, appeals of the assessees are allowed

ITA 715/VIZ/2019[2011-12]Status: DisposedITAT Visakhapatnam27 Apr 2021AY 2011-12

Bench: Shri N.K.Choudhry, Hon’Ble & Shri D.S. Sunder Singh, Hon’Bleआयकरअपीऱसं./I.T.A.No.704/Viz/2019 To 706/Viz/2019 (निर्धारणवर्ा/Assessment Year:2009-10 To 2011-12) Smt.Samanthapudi Lavanya Vs. Asst.Commissioner Of D.No.5-1033-1, Vijayawada Road Income Tax Hanuman Junction, Central Circle Bapulapadu Mandal Vijayawada Krishna Dist. [Pan : Cnbps7658N]

house properties in and around the Visakhapatnam District, since, the year 2005. During the course search proceedings a statement was recorded on oath from Shri 10 I.T.A. No.704 to 727/Viz/2019 & I.T.A.No.73 to 75/Viz/2020, A.Y.2009-10 to 2011-12 Kanumuri Subba Raju and others, Bapulapadu Mandal M.VijayaKumar, Managing Director of Navya Constructions u/s 132(4) on 10.04.2014, wherein, he had stated

KANUMURI PRASAD,BAPULAPADU MANDAL vs. THE ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE,, VIJAYAWADA

In the result, appeals of the assessees are allowed

ITA 714/VIZ/2019[2010-11]Status: DisposedITAT Visakhapatnam27 Apr 2021AY 2010-11

Bench: Shri N.K.Choudhry, Hon’Ble & Shri D.S. Sunder Singh, Hon’Bleआयकरअपीऱसं./I.T.A.No.704/Viz/2019 To 706/Viz/2019 (निर्धारणवर्ा/Assessment Year:2009-10 To 2011-12) Smt.Samanthapudi Lavanya Vs. Asst.Commissioner Of D.No.5-1033-1, Vijayawada Road Income Tax Hanuman Junction, Central Circle Bapulapadu Mandal Vijayawada Krishna Dist. [Pan : Cnbps7658N]

house properties in and around the Visakhapatnam District, since, the year 2005. During the course search proceedings a statement was recorded on oath from Shri 10 I.T.A. No.704 to 727/Viz/2019 & I.T.A.No.73 to 75/Viz/2020, A.Y.2009-10 to 2011-12 Kanumuri Subba Raju and others, Bapulapadu Mandal M.VijayaKumar, Managing Director of Navya Constructions u/s 132(4) on 10.04.2014, wherein, he had stated

KANUMURI LAKSHMI UMA KATYAINI ,BAPULAPADU MANDAL vs. THE ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE,, VIJAYAWADA

In the result, appeals of the assessees are allowed

ITA 716/VIZ/2019[2009-10]Status: DisposedITAT Visakhapatnam27 Apr 2021AY 2009-10

Bench: Shri N.K.Choudhry, Hon’Ble & Shri D.S. Sunder Singh, Hon’Bleआयकरअपीऱसं./I.T.A.No.704/Viz/2019 To 706/Viz/2019 (निर्धारणवर्ा/Assessment Year:2009-10 To 2011-12) Smt.Samanthapudi Lavanya Vs. Asst.Commissioner Of D.No.5-1033-1, Vijayawada Road Income Tax Hanuman Junction, Central Circle Bapulapadu Mandal Vijayawada Krishna Dist. [Pan : Cnbps7658N]

house properties in and around the Visakhapatnam District, since, the year 2005. During the course search proceedings a statement was recorded on oath from Shri 10 I.T.A. No.704 to 727/Viz/2019 & I.T.A.No.73 to 75/Viz/2020, A.Y.2009-10 to 2011-12 Kanumuri Subba Raju and others, Bapulapadu Mandal M.VijayaKumar, Managing Director of Navya Constructions u/s 132(4) on 10.04.2014, wherein, he had stated

KANUMURI LAKSHMI UMA KATYAINI ,BAPULAPADU MANDAL vs. THE ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE,, VIJAYAWADA

In the result, appeals of the assessees are allowed

ITA 717/VIZ/2019[2010-11]Status: DisposedITAT Visakhapatnam27 Apr 2021AY 2010-11

Bench: Shri N.K.Choudhry, Hon’Ble & Shri D.S. Sunder Singh, Hon’Bleआयकरअपीऱसं./I.T.A.No.704/Viz/2019 To 706/Viz/2019 (निर्धारणवर्ा/Assessment Year:2009-10 To 2011-12) Smt.Samanthapudi Lavanya Vs. Asst.Commissioner Of D.No.5-1033-1, Vijayawada Road Income Tax Hanuman Junction, Central Circle Bapulapadu Mandal Vijayawada Krishna Dist. [Pan : Cnbps7658N]

house properties in and around the Visakhapatnam District, since, the year 2005. During the course search proceedings a statement was recorded on oath from Shri 10 I.T.A. No.704 to 727/Viz/2019 & I.T.A.No.73 to 75/Viz/2020, A.Y.2009-10 to 2011-12 Kanumuri Subba Raju and others, Bapulapadu Mandal M.VijayaKumar, Managing Director of Navya Constructions u/s 132(4) on 10.04.2014, wherein, he had stated

KANUMURI LAKSHMI UMA KATYAINI ,BAPULAPADU MANDAL vs. THE ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE,, VIJAYAWADA

In the result, appeals of the assessees are allowed

ITA 718/VIZ/2019[2011-12]Status: DisposedITAT Visakhapatnam27 Apr 2021AY 2011-12

Bench: Shri N.K.Choudhry, Hon’Ble & Shri D.S. Sunder Singh, Hon’Bleआयकरअपीऱसं./I.T.A.No.704/Viz/2019 To 706/Viz/2019 (निर्धारणवर्ा/Assessment Year:2009-10 To 2011-12) Smt.Samanthapudi Lavanya Vs. Asst.Commissioner Of D.No.5-1033-1, Vijayawada Road Income Tax Hanuman Junction, Central Circle Bapulapadu Mandal Vijayawada Krishna Dist. [Pan : Cnbps7658N]

house properties in and around the Visakhapatnam District, since, the year 2005. During the course search proceedings a statement was recorded on oath from Shri 10 I.T.A. No.704 to 727/Viz/2019 & I.T.A.No.73 to 75/Viz/2020, A.Y.2009-10 to 2011-12 Kanumuri Subba Raju and others, Bapulapadu Mandal M.VijayaKumar, Managing Director of Navya Constructions u/s 132(4) on 10.04.2014, wherein, he had stated

SAMANTHAPUDI LAVANYA,VIJAYAWADA vs. THE ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE,, VIJAYAWADA

In the result, appeals of the assessees are allowed

ITA 705/VIZ/2019[2010-11]Status: DisposedITAT Visakhapatnam27 Apr 2021AY 2010-11

Bench: Shri N.K.Choudhry, Hon’Ble & Shri D.S. Sunder Singh, Hon’Bleआयकरअपीऱसं./I.T.A.No.704/Viz/2019 To 706/Viz/2019 (निर्धारणवर्ा/Assessment Year:2009-10 To 2011-12) Smt.Samanthapudi Lavanya Vs. Asst.Commissioner Of D.No.5-1033-1, Vijayawada Road Income Tax Hanuman Junction, Central Circle Bapulapadu Mandal Vijayawada Krishna Dist. [Pan : Cnbps7658N]

house properties in and around the Visakhapatnam District, since, the year 2005. During the course search proceedings a statement was recorded on oath from Shri 10 I.T.A. No.704 to 727/Viz/2019 & I.T.A.No.73 to 75/Viz/2020, A.Y.2009-10 to 2011-12 Kanumuri Subba Raju and others, Bapulapadu Mandal M.VijayaKumar, Managing Director of Navya Constructions u/s 132(4) on 10.04.2014, wherein, he had stated