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96 results for “house property”+ Unexplained Investmentclear

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Key Topics

Section 143(3)107Section 14884Addition to Income83Section 153A71Section 143(2)50Section 13250Section 153C35Survey u/s 133A33Section 133A

CHAMARTHI MOUNIKA,,ELURU vs. INCOME TAX OFFICER, WARD-2, , ELURU

In the result, appeals of the assessee for A

ITA 308/VIZ/2018[2012-13]Status: DisposedITAT Visakhapatnam14 Aug 2019AY 2012-13

Bench: Shri V. Durga Rao& Shri D.S. Sunder Singhआयकर अपील सं./I.T.A.No.308/Viz/2018 & 309/Viz/2018 (ननधधारण वर्ा/Assessment Year : 2012-13 & 2013-14) Chamarthi Mounica Vs. Income Tax Officer Prop.Surya Ganesh Electricals Ward-2 D.No.22C-12-21 Eluru Ch.Ranga Rao Street Powerpet, Eluru [Pan : Apupc4598L] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) अपीलधथी की ओर से/ Appellant By : Shri G.V.N.Hari, Ar प्रत्यधथी की ओर से / Respondent By : Smt. Suman Malik, Dr सुनवधई की तधरीख / Date Of Hearing : 04.07.2019 घोर्णध की तधरीख/Date Of Pronouncement : 14 .08.2019 आदेश /O R D E R

For Appellant: Shri G.V.N.Hari, ARFor Respondent: Smt. Suman Malik, DR
Section 142ASection 143(1)Section 148

unexplained investment in place of Rs.111.10 lakhs adopted by the AO. 10. The next issue is the addition of Rs.15.95 lakhs for the A.Y.2012-13. In original communication to the DVO as well as the revised information submitted to the AO, vide show cause letter dated 25.11.2016, the assessee had admitted the cost of construction incurred for the F.Y.2011-12 at Rs.31.77

Showing 1–20 of 96 · Page 1 of 5

32
Unexplained Investment32
Section 14727
Cash Deposit20

CHAMARTHI MOUNIKA,ELURU vs. INCOME TAX OFFICER, WARD-2,, ELURU

In the result, appeals of the assessee for A

ITA 309/VIZ/2018[2013-14]Status: DisposedITAT Visakhapatnam07 Aug 2019AY 2013-14

Bench: Shri V. Durga Rao& Shri D.S. Sunder Singhआयकर अपील सं./I.T.A.No.308/Viz/2018 & 309/Viz/2018 (ननधधारण वर्ा/Assessment Year : 2012-13 & 2013-14) Chamarthi Mounica Vs. Income Tax Officer Prop.Surya Ganesh Electricals Ward-2 D.No.22C-12-21 Eluru Ch.Ranga Rao Street Powerpet, Eluru [Pan : Apupc4598L] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) अपीलधथी की ओर से/ Appellant By : Shri G.V.N.Hari, Ar प्रत्यधथी की ओर से / Respondent By : Smt. Suman Malik, Dr सुनवधई की तधरीख / Date Of Hearing : 04.07.2019 घोर्णध की तधरीख/Date Of Pronouncement : 14 .08.2019 आदेश /O R D E R

For Appellant: Shri G.V.N.Hari, ARFor Respondent: Smt. Suman Malik, DR
Section 142ASection 143(1)Section 148

unexplained investment in place of Rs.111.10 lakhs adopted by the AO. 10. The next issue is the addition of Rs.15.95 lakhs for the A.Y.2012-13. In original communication to the DVO as well as the revised information submitted to the AO, vide show cause letter dated 25.11.2016, the assessee had admitted the cost of construction incurred for the F.Y.2011-12 at Rs.31.77

ITO, VISAKHAPATNAM vs. PUSARLA SUBASH, VISAKHAPATNAM

In the result, the appeals of the revenue are partly allowed and the appeals of the assessee are dismissed

ITA 482/VIZ/2017[2008-09]Status: DisposedITAT Visakhapatnam25 Jan 2019AY 2008-09

Bench: Shri V. Durga Rao& Shri D.S. Sunder Singhआयकर अपील सं./I.T.A.Nos.472 & 473/Viz/2017 (निर्धारण वर्ा/ A.Ys: 2007-2008 & 2010-11) Pusarla Subhash Vs. Additional Commissioner Of Prop.Sagar Durga Developers Income Tax Door No.15-13-6, Krishnanagar Range-1 Maharanipeta, Visakhapatnam Visakhapatnam [Pan : Aigpp2446K] आयकर अपील सं./I.T.A.Nos.474 & 475/Viz/2017 (निर्धारण वर्ा/ A.Ys: 2011-2012 & 2012-13) Pusarla Subhash Vs. Assistant Commissioner Of Prop.Sagar Durga Developers Income Tax Door No.15-13-6, Krishnanagar Circle-1(1) Maharanipeta, Visakhapatnam Visakhapatnam [Pan : Aigpp2446K] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) आयकर अपील सं./I.T.A.Nos.481-486/Viz/2017 (निर्धारण वर्ा/ A.Ys: 2007-2008 To 2012-13) Income Tax Officer Vs. Pusarla Subhash Ward-1(4) Prop.Sagar Durga Developers Visakhapatnam Door No.15-13-6, Krishnanagar, Maharanipeta, Visakhapatnam [Pan : Aigpp2446K] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) निर्धाऩरती की ओर से/ Assessee By : Shri C.V.S.Murthy, Ar रधजस्व की ओर से/ Revenue By : Shri D.K.Sonowal, Cit Dr / Shri V.Appala Raju, Dr सुनवाई की तारीख / Date Of Hearing : 02.01.2019 25.01.2019 घोषणा की तारीख/Date Of Pronouncement :

For Appellant: Shri C.V.S.Murthy, ARFor Respondent: Shri D.K.Sonowal, CIT DR /
Section 131Section 133ASection 143(2)Section 143(3)Section 147Section 148

unexplained investment in house property. During the course of survey, the AO found that the assessee had invested Rs.41,37,630/- towards

ITO, VISAKHAPATNAM vs. PUSRLA SUBASH, VISAKHAPATNAM

In the result, the appeals of the revenue are partly allowed and the appeals of the assessee are dismissed

ITA 485/VIZ/2017[2011-12]Status: DisposedITAT Visakhapatnam25 Jan 2019AY 2011-12

Bench: Shri V. Durga Rao& Shri D.S. Sunder Singhआयकर अपील सं./I.T.A.Nos.472 & 473/Viz/2017 (निर्धारण वर्ा/ A.Ys: 2007-2008 & 2010-11) Pusarla Subhash Vs. Additional Commissioner Of Prop.Sagar Durga Developers Income Tax Door No.15-13-6, Krishnanagar Range-1 Maharanipeta, Visakhapatnam Visakhapatnam [Pan : Aigpp2446K] आयकर अपील सं./I.T.A.Nos.474 & 475/Viz/2017 (निर्धारण वर्ा/ A.Ys: 2011-2012 & 2012-13) Pusarla Subhash Vs. Assistant Commissioner Of Prop.Sagar Durga Developers Income Tax Door No.15-13-6, Krishnanagar Circle-1(1) Maharanipeta, Visakhapatnam Visakhapatnam [Pan : Aigpp2446K] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) आयकर अपील सं./I.T.A.Nos.481-486/Viz/2017 (निर्धारण वर्ा/ A.Ys: 2007-2008 To 2012-13) Income Tax Officer Vs. Pusarla Subhash Ward-1(4) Prop.Sagar Durga Developers Visakhapatnam Door No.15-13-6, Krishnanagar, Maharanipeta, Visakhapatnam [Pan : Aigpp2446K] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) निर्धाऩरती की ओर से/ Assessee By : Shri C.V.S.Murthy, Ar रधजस्व की ओर से/ Revenue By : Shri D.K.Sonowal, Cit Dr / Shri V.Appala Raju, Dr सुनवाई की तारीख / Date Of Hearing : 02.01.2019 25.01.2019 घोषणा की तारीख/Date Of Pronouncement :

For Appellant: Shri C.V.S.Murthy, ARFor Respondent: Shri D.K.Sonowal, CIT DR /
Section 131Section 133ASection 143(2)Section 143(3)Section 147Section 148

unexplained investment in house property. During the course of survey, the AO found that the assessee had invested Rs.41,37,630/- towards

POOSARLA SUBHASH,VISAKHAPATNAM vs. ACIT, VISAKHAPATNAM

In the result, the appeals of the revenue are partly allowed and the appeals of the assessee are dismissed

ITA 472/VIZ/2017[2007-08]Status: DisposedITAT Visakhapatnam25 Jan 2019AY 2007-08

Bench: Shri V. Durga Rao& Shri D.S. Sunder Singhआयकर अपील सं./I.T.A.Nos.472 & 473/Viz/2017 (निर्धारण वर्ा/ A.Ys: 2007-2008 & 2010-11) Pusarla Subhash Vs. Additional Commissioner Of Prop.Sagar Durga Developers Income Tax Door No.15-13-6, Krishnanagar Range-1 Maharanipeta, Visakhapatnam Visakhapatnam [Pan : Aigpp2446K] आयकर अपील सं./I.T.A.Nos.474 & 475/Viz/2017 (निर्धारण वर्ा/ A.Ys: 2011-2012 & 2012-13) Pusarla Subhash Vs. Assistant Commissioner Of Prop.Sagar Durga Developers Income Tax Door No.15-13-6, Krishnanagar Circle-1(1) Maharanipeta, Visakhapatnam Visakhapatnam [Pan : Aigpp2446K] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) आयकर अपील सं./I.T.A.Nos.481-486/Viz/2017 (निर्धारण वर्ा/ A.Ys: 2007-2008 To 2012-13) Income Tax Officer Vs. Pusarla Subhash Ward-1(4) Prop.Sagar Durga Developers Visakhapatnam Door No.15-13-6, Krishnanagar, Maharanipeta, Visakhapatnam [Pan : Aigpp2446K] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) निर्धाऩरती की ओर से/ Assessee By : Shri C.V.S.Murthy, Ar रधजस्व की ओर से/ Revenue By : Shri D.K.Sonowal, Cit Dr / Shri V.Appala Raju, Dr सुनवाई की तारीख / Date Of Hearing : 02.01.2019 25.01.2019 घोषणा की तारीख/Date Of Pronouncement :

For Appellant: Shri C.V.S.Murthy, ARFor Respondent: Shri D.K.Sonowal, CIT DR /
Section 131Section 133ASection 143(2)Section 143(3)Section 147Section 148

unexplained investment in house property. During the course of survey, the AO found that the assessee had invested Rs.41,37,630/- towards

ITO, VISAKHAPATNAM vs. PUSRLA SUBASH, VISAKHAPATNAM

In the result, the appeals of the revenue are partly allowed and the appeals of the assessee are dismissed

ITA 486/VIZ/2017[2012-13]Status: DisposedITAT Visakhapatnam25 Jan 2019AY 2012-13

Bench: Shri V. Durga Rao& Shri D.S. Sunder Singhआयकर अपील सं./I.T.A.Nos.472 & 473/Viz/2017 (निर्धारण वर्ा/ A.Ys: 2007-2008 & 2010-11) Pusarla Subhash Vs. Additional Commissioner Of Prop.Sagar Durga Developers Income Tax Door No.15-13-6, Krishnanagar Range-1 Maharanipeta, Visakhapatnam Visakhapatnam [Pan : Aigpp2446K] आयकर अपील सं./I.T.A.Nos.474 & 475/Viz/2017 (निर्धारण वर्ा/ A.Ys: 2011-2012 & 2012-13) Pusarla Subhash Vs. Assistant Commissioner Of Prop.Sagar Durga Developers Income Tax Door No.15-13-6, Krishnanagar Circle-1(1) Maharanipeta, Visakhapatnam Visakhapatnam [Pan : Aigpp2446K] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) आयकर अपील सं./I.T.A.Nos.481-486/Viz/2017 (निर्धारण वर्ा/ A.Ys: 2007-2008 To 2012-13) Income Tax Officer Vs. Pusarla Subhash Ward-1(4) Prop.Sagar Durga Developers Visakhapatnam Door No.15-13-6, Krishnanagar, Maharanipeta, Visakhapatnam [Pan : Aigpp2446K] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) निर्धाऩरती की ओर से/ Assessee By : Shri C.V.S.Murthy, Ar रधजस्व की ओर से/ Revenue By : Shri D.K.Sonowal, Cit Dr / Shri V.Appala Raju, Dr सुनवाई की तारीख / Date Of Hearing : 02.01.2019 25.01.2019 घोषणा की तारीख/Date Of Pronouncement :

For Appellant: Shri C.V.S.Murthy, ARFor Respondent: Shri D.K.Sonowal, CIT DR /
Section 131Section 133ASection 143(2)Section 143(3)Section 147Section 148

unexplained investment in house property. During the course of survey, the AO found that the assessee had invested Rs.41,37,630/- towards

POOSARLA SUBHASH,VISAKHAPATNAM vs. ACIT, VISAKHAPATNAM

In the result, the appeals of the revenue are partly allowed and the appeals of the assessee are dismissed

ITA 473/VIZ/2017[2010-11]Status: DisposedITAT Visakhapatnam25 Jan 2019AY 2010-11

Bench: Shri V. Durga Rao& Shri D.S. Sunder Singhआयकर अपील सं./I.T.A.Nos.472 & 473/Viz/2017 (निर्धारण वर्ा/ A.Ys: 2007-2008 & 2010-11) Pusarla Subhash Vs. Additional Commissioner Of Prop.Sagar Durga Developers Income Tax Door No.15-13-6, Krishnanagar Range-1 Maharanipeta, Visakhapatnam Visakhapatnam [Pan : Aigpp2446K] आयकर अपील सं./I.T.A.Nos.474 & 475/Viz/2017 (निर्धारण वर्ा/ A.Ys: 2011-2012 & 2012-13) Pusarla Subhash Vs. Assistant Commissioner Of Prop.Sagar Durga Developers Income Tax Door No.15-13-6, Krishnanagar Circle-1(1) Maharanipeta, Visakhapatnam Visakhapatnam [Pan : Aigpp2446K] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) आयकर अपील सं./I.T.A.Nos.481-486/Viz/2017 (निर्धारण वर्ा/ A.Ys: 2007-2008 To 2012-13) Income Tax Officer Vs. Pusarla Subhash Ward-1(4) Prop.Sagar Durga Developers Visakhapatnam Door No.15-13-6, Krishnanagar, Maharanipeta, Visakhapatnam [Pan : Aigpp2446K] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) निर्धाऩरती की ओर से/ Assessee By : Shri C.V.S.Murthy, Ar रधजस्व की ओर से/ Revenue By : Shri D.K.Sonowal, Cit Dr / Shri V.Appala Raju, Dr सुनवाई की तारीख / Date Of Hearing : 02.01.2019 25.01.2019 घोषणा की तारीख/Date Of Pronouncement :

For Appellant: Shri C.V.S.Murthy, ARFor Respondent: Shri D.K.Sonowal, CIT DR /
Section 131Section 133ASection 143(2)Section 143(3)Section 147Section 148

unexplained investment in house property. During the course of survey, the AO found that the assessee had invested Rs.41,37,630/- towards

POOSARLA SUBHASH,VISAKHAPATNAM vs. ACIT, VISAKHAPATNAM

In the result, the appeals of the revenue are partly allowed and the appeals of the assessee are dismissed

ITA 475/VIZ/2017[2012-13]Status: DisposedITAT Visakhapatnam25 Jan 2019AY 2012-13

Bench: Shri V. Durga Rao& Shri D.S. Sunder Singhआयकर अपील सं./I.T.A.Nos.472 & 473/Viz/2017 (निर्धारण वर्ा/ A.Ys: 2007-2008 & 2010-11) Pusarla Subhash Vs. Additional Commissioner Of Prop.Sagar Durga Developers Income Tax Door No.15-13-6, Krishnanagar Range-1 Maharanipeta, Visakhapatnam Visakhapatnam [Pan : Aigpp2446K] आयकर अपील सं./I.T.A.Nos.474 & 475/Viz/2017 (निर्धारण वर्ा/ A.Ys: 2011-2012 & 2012-13) Pusarla Subhash Vs. Assistant Commissioner Of Prop.Sagar Durga Developers Income Tax Door No.15-13-6, Krishnanagar Circle-1(1) Maharanipeta, Visakhapatnam Visakhapatnam [Pan : Aigpp2446K] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) आयकर अपील सं./I.T.A.Nos.481-486/Viz/2017 (निर्धारण वर्ा/ A.Ys: 2007-2008 To 2012-13) Income Tax Officer Vs. Pusarla Subhash Ward-1(4) Prop.Sagar Durga Developers Visakhapatnam Door No.15-13-6, Krishnanagar, Maharanipeta, Visakhapatnam [Pan : Aigpp2446K] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) निर्धाऩरती की ओर से/ Assessee By : Shri C.V.S.Murthy, Ar रधजस्व की ओर से/ Revenue By : Shri D.K.Sonowal, Cit Dr / Shri V.Appala Raju, Dr सुनवाई की तारीख / Date Of Hearing : 02.01.2019 25.01.2019 घोषणा की तारीख/Date Of Pronouncement :

For Appellant: Shri C.V.S.Murthy, ARFor Respondent: Shri D.K.Sonowal, CIT DR /
Section 131Section 133ASection 143(2)Section 143(3)Section 147Section 148

unexplained investment in house property. During the course of survey, the AO found that the assessee had invested Rs.41,37,630/- towards

ITO, VISAKHAPATNAM vs. PURSRLA SUBASH, VISAKHAPATNAM

In the result, the appeals of the revenue are partly allowed and the appeals of the assessee are dismissed

ITA 483/VIZ/2017[2009-10]Status: DisposedITAT Visakhapatnam25 Jan 2019AY 2009-10

Bench: Shri V. Durga Rao& Shri D.S. Sunder Singhआयकर अपील सं./I.T.A.Nos.472 & 473/Viz/2017 (निर्धारण वर्ा/ A.Ys: 2007-2008 & 2010-11) Pusarla Subhash Vs. Additional Commissioner Of Prop.Sagar Durga Developers Income Tax Door No.15-13-6, Krishnanagar Range-1 Maharanipeta, Visakhapatnam Visakhapatnam [Pan : Aigpp2446K] आयकर अपील सं./I.T.A.Nos.474 & 475/Viz/2017 (निर्धारण वर्ा/ A.Ys: 2011-2012 & 2012-13) Pusarla Subhash Vs. Assistant Commissioner Of Prop.Sagar Durga Developers Income Tax Door No.15-13-6, Krishnanagar Circle-1(1) Maharanipeta, Visakhapatnam Visakhapatnam [Pan : Aigpp2446K] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) आयकर अपील सं./I.T.A.Nos.481-486/Viz/2017 (निर्धारण वर्ा/ A.Ys: 2007-2008 To 2012-13) Income Tax Officer Vs. Pusarla Subhash Ward-1(4) Prop.Sagar Durga Developers Visakhapatnam Door No.15-13-6, Krishnanagar, Maharanipeta, Visakhapatnam [Pan : Aigpp2446K] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) निर्धाऩरती की ओर से/ Assessee By : Shri C.V.S.Murthy, Ar रधजस्व की ओर से/ Revenue By : Shri D.K.Sonowal, Cit Dr / Shri V.Appala Raju, Dr सुनवाई की तारीख / Date Of Hearing : 02.01.2019 25.01.2019 घोषणा की तारीख/Date Of Pronouncement :

For Appellant: Shri C.V.S.Murthy, ARFor Respondent: Shri D.K.Sonowal, CIT DR /
Section 131Section 133ASection 143(2)Section 143(3)Section 147Section 148

unexplained investment in house property. During the course of survey, the AO found that the assessee had invested Rs.41,37,630/- towards

POOSARLA SUBHASH,,VISAKHAPATNAM vs. ACIT, VISAKHAPATNAM

In the result, the appeals of the revenue are partly allowed and the appeals of the assessee are dismissed

ITA 474/VIZ/2017[2011-12]Status: DisposedITAT Visakhapatnam25 Jan 2019AY 2011-12

Bench: Shri V. Durga Rao& Shri D.S. Sunder Singhआयकर अपील सं./I.T.A.Nos.472 & 473/Viz/2017 (निर्धारण वर्ा/ A.Ys: 2007-2008 & 2010-11) Pusarla Subhash Vs. Additional Commissioner Of Prop.Sagar Durga Developers Income Tax Door No.15-13-6, Krishnanagar Range-1 Maharanipeta, Visakhapatnam Visakhapatnam [Pan : Aigpp2446K] आयकर अपील सं./I.T.A.Nos.474 & 475/Viz/2017 (निर्धारण वर्ा/ A.Ys: 2011-2012 & 2012-13) Pusarla Subhash Vs. Assistant Commissioner Of Prop.Sagar Durga Developers Income Tax Door No.15-13-6, Krishnanagar Circle-1(1) Maharanipeta, Visakhapatnam Visakhapatnam [Pan : Aigpp2446K] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) आयकर अपील सं./I.T.A.Nos.481-486/Viz/2017 (निर्धारण वर्ा/ A.Ys: 2007-2008 To 2012-13) Income Tax Officer Vs. Pusarla Subhash Ward-1(4) Prop.Sagar Durga Developers Visakhapatnam Door No.15-13-6, Krishnanagar, Maharanipeta, Visakhapatnam [Pan : Aigpp2446K] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) निर्धाऩरती की ओर से/ Assessee By : Shri C.V.S.Murthy, Ar रधजस्व की ओर से/ Revenue By : Shri D.K.Sonowal, Cit Dr / Shri V.Appala Raju, Dr सुनवाई की तारीख / Date Of Hearing : 02.01.2019 25.01.2019 घोषणा की तारीख/Date Of Pronouncement :

For Appellant: Shri C.V.S.Murthy, ARFor Respondent: Shri D.K.Sonowal, CIT DR /
Section 131Section 133ASection 143(2)Section 143(3)Section 147Section 148

unexplained investment in house property. During the course of survey, the AO found that the assessee had invested Rs.41,37,630/- towards

ITO, VISAKHAPATNAM vs. PUSARLA SUBASH, VISAKHAPATNAM

In the result, the appeals of the revenue are partly allowed and the appeals of the assessee are dismissed

ITA 484/VIZ/2017[2010-11]Status: DisposedITAT Visakhapatnam25 Jan 2019AY 2010-11

Bench: Shri V. Durga Rao& Shri D.S. Sunder Singhआयकर अपील सं./I.T.A.Nos.472 & 473/Viz/2017 (निर्धारण वर्ा/ A.Ys: 2007-2008 & 2010-11) Pusarla Subhash Vs. Additional Commissioner Of Prop.Sagar Durga Developers Income Tax Door No.15-13-6, Krishnanagar Range-1 Maharanipeta, Visakhapatnam Visakhapatnam [Pan : Aigpp2446K] आयकर अपील सं./I.T.A.Nos.474 & 475/Viz/2017 (निर्धारण वर्ा/ A.Ys: 2011-2012 & 2012-13) Pusarla Subhash Vs. Assistant Commissioner Of Prop.Sagar Durga Developers Income Tax Door No.15-13-6, Krishnanagar Circle-1(1) Maharanipeta, Visakhapatnam Visakhapatnam [Pan : Aigpp2446K] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) आयकर अपील सं./I.T.A.Nos.481-486/Viz/2017 (निर्धारण वर्ा/ A.Ys: 2007-2008 To 2012-13) Income Tax Officer Vs. Pusarla Subhash Ward-1(4) Prop.Sagar Durga Developers Visakhapatnam Door No.15-13-6, Krishnanagar, Maharanipeta, Visakhapatnam [Pan : Aigpp2446K] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) निर्धाऩरती की ओर से/ Assessee By : Shri C.V.S.Murthy, Ar रधजस्व की ओर से/ Revenue By : Shri D.K.Sonowal, Cit Dr / Shri V.Appala Raju, Dr सुनवाई की तारीख / Date Of Hearing : 02.01.2019 25.01.2019 घोषणा की तारीख/Date Of Pronouncement :

For Appellant: Shri C.V.S.Murthy, ARFor Respondent: Shri D.K.Sonowal, CIT DR /
Section 131Section 133ASection 143(2)Section 143(3)Section 147Section 148

unexplained investment in house property. During the course of survey, the AO found that the assessee had invested Rs.41,37,630/- towards

ITO, VISAKHAPATNAM vs. PUSARLA SUBASH, VISAKHAPATNAM

In the result, the appeals of the revenue are partly allowed and the appeals of the assessee are dismissed

ITA 481/VIZ/2017[2007-08]Status: DisposedITAT Visakhapatnam25 Jan 2019AY 2007-08

Bench: Shri V. Durga Rao& Shri D.S. Sunder Singhआयकर अपील सं./I.T.A.Nos.472 & 473/Viz/2017 (निर्धारण वर्ा/ A.Ys: 2007-2008 & 2010-11) Pusarla Subhash Vs. Additional Commissioner Of Prop.Sagar Durga Developers Income Tax Door No.15-13-6, Krishnanagar Range-1 Maharanipeta, Visakhapatnam Visakhapatnam [Pan : Aigpp2446K] आयकर अपील सं./I.T.A.Nos.474 & 475/Viz/2017 (निर्धारण वर्ा/ A.Ys: 2011-2012 & 2012-13) Pusarla Subhash Vs. Assistant Commissioner Of Prop.Sagar Durga Developers Income Tax Door No.15-13-6, Krishnanagar Circle-1(1) Maharanipeta, Visakhapatnam Visakhapatnam [Pan : Aigpp2446K] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) आयकर अपील सं./I.T.A.Nos.481-486/Viz/2017 (निर्धारण वर्ा/ A.Ys: 2007-2008 To 2012-13) Income Tax Officer Vs. Pusarla Subhash Ward-1(4) Prop.Sagar Durga Developers Visakhapatnam Door No.15-13-6, Krishnanagar, Maharanipeta, Visakhapatnam [Pan : Aigpp2446K] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) निर्धाऩरती की ओर से/ Assessee By : Shri C.V.S.Murthy, Ar रधजस्व की ओर से/ Revenue By : Shri D.K.Sonowal, Cit Dr / Shri V.Appala Raju, Dr सुनवाई की तारीख / Date Of Hearing : 02.01.2019 25.01.2019 घोषणा की तारीख/Date Of Pronouncement :

For Appellant: Shri C.V.S.Murthy, ARFor Respondent: Shri D.K.Sonowal, CIT DR /
Section 131Section 133ASection 143(2)Section 143(3)Section 147Section 148

unexplained investment in house property. During the course of survey, the AO found that the assessee had invested Rs.41,37,630/- towards

K V RAMARAO,UNDI vs. THE ACIT, CENTERAL CIRCLE-2, RAJAHMUNDRY

In the result, appeals of the assessee are allowed for statistical purpose

ITA 116/VIZ/2022[2016-2017]Status: DisposedITAT Visakhapatnam23 Aug 2022AY 2016-2017

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपील सं./I.T.A.No.112/Viz/2022 To 117/Viz/2022 (ननधधारण वर्ा / Assessment Year : 2012-13 To 2017-18) K.V.Rama Rao Vs. Asst.Commissioner Of D.No.13-26, Kondrothupeta, Undi Income Tax West Godavari Dist. Central Circle-2 [Pan : Annpk7628N] Rajahmundry (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent)

For Appellant: Shri G.V.N.HariFor Respondent: Shri M.N.Murthy Naik, CIT(DR)
Section 132Section 133ASection 143(1)Section 143(3)Section 153ASection 69

unexplained investment in construction of 5 ITA No.112/Viz/2022 to 117/Viz/2022, A.Y.2012-13 to 2017-18 K.V.Rama Rao, Unni house property. Even

K V RAMARAO,UNDI vs. THE ACIT, CENTERAL CIRCLE-2, RAJAHMUNDRY

In the result, appeals of the assessee are allowed for statistical purpose

ITA 112/VIZ/2022[2012-2013]Status: DisposedITAT Visakhapatnam23 Aug 2022AY 2012-2013

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपील सं./I.T.A.No.112/Viz/2022 To 117/Viz/2022 (ननधधारण वर्ा / Assessment Year : 2012-13 To 2017-18) K.V.Rama Rao Vs. Asst.Commissioner Of D.No.13-26, Kondrothupeta, Undi Income Tax West Godavari Dist. Central Circle-2 [Pan : Annpk7628N] Rajahmundry (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent)

For Appellant: Shri G.V.N.HariFor Respondent: Shri M.N.Murthy Naik, CIT(DR)
Section 132Section 133ASection 143(1)Section 143(3)Section 153ASection 69

unexplained investment in construction of 5 ITA No.112/Viz/2022 to 117/Viz/2022, A.Y.2012-13 to 2017-18 K.V.Rama Rao, Unni house property. Even

K V RAMARAO,UNDI vs. THE ACIT, CENTERAL CIRCLE-2, RAJAHMUNDRY

In the result, appeals of the assessee are allowed for statistical purpose

ITA 117/VIZ/2022[2017-2018]Status: DisposedITAT Visakhapatnam23 Aug 2022AY 2017-2018

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपील सं./I.T.A.No.112/Viz/2022 To 117/Viz/2022 (ननधधारण वर्ा / Assessment Year : 2012-13 To 2017-18) K.V.Rama Rao Vs. Asst.Commissioner Of D.No.13-26, Kondrothupeta, Undi Income Tax West Godavari Dist. Central Circle-2 [Pan : Annpk7628N] Rajahmundry (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent)

For Appellant: Shri G.V.N.HariFor Respondent: Shri M.N.Murthy Naik, CIT(DR)
Section 132Section 133ASection 143(1)Section 143(3)Section 153ASection 69

unexplained investment in construction of 5 ITA No.112/Viz/2022 to 117/Viz/2022, A.Y.2012-13 to 2017-18 K.V.Rama Rao, Unni house property. Even

K V RAMARAO,UNDI vs. THE ACIT, CENTERAL CIRCLE-2, RAJAHMUNDRY

In the result, appeals of the assessee are allowed for statistical purpose

ITA 113/VIZ/2022[2013-2014]Status: DisposedITAT Visakhapatnam23 Aug 2022AY 2013-2014

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपील सं./I.T.A.No.112/Viz/2022 To 117/Viz/2022 (ननधधारण वर्ा / Assessment Year : 2012-13 To 2017-18) K.V.Rama Rao Vs. Asst.Commissioner Of D.No.13-26, Kondrothupeta, Undi Income Tax West Godavari Dist. Central Circle-2 [Pan : Annpk7628N] Rajahmundry (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent)

For Appellant: Shri G.V.N.HariFor Respondent: Shri M.N.Murthy Naik, CIT(DR)
Section 132Section 133ASection 143(1)Section 143(3)Section 153ASection 69

unexplained investment in construction of 5 ITA No.112/Viz/2022 to 117/Viz/2022, A.Y.2012-13 to 2017-18 K.V.Rama Rao, Unni house property. Even

K V RAMARAO,UNDI vs. THE ACIT, CENTERAL CIRCLE-2, RAJAHMUNDRY

In the result, appeals of the assessee are allowed for statistical purpose

ITA 115/VIZ/2022[2015-2016]Status: DisposedITAT Visakhapatnam23 Aug 2022AY 2015-2016

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपील सं./I.T.A.No.112/Viz/2022 To 117/Viz/2022 (ननधधारण वर्ा / Assessment Year : 2012-13 To 2017-18) K.V.Rama Rao Vs. Asst.Commissioner Of D.No.13-26, Kondrothupeta, Undi Income Tax West Godavari Dist. Central Circle-2 [Pan : Annpk7628N] Rajahmundry (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent)

For Appellant: Shri G.V.N.HariFor Respondent: Shri M.N.Murthy Naik, CIT(DR)
Section 132Section 133ASection 143(1)Section 143(3)Section 153ASection 69

unexplained investment in construction of 5 ITA No.112/Viz/2022 to 117/Viz/2022, A.Y.2012-13 to 2017-18 K.V.Rama Rao, Unni house property. Even

K V RAMARAO,UNDI vs. THE ACIT, CENTERAL CIRCLE-2, RAJAHMUNDRY

In the result, appeals of the assessee are allowed for statistical purpose

ITA 114/VIZ/2022[2014-2015]Status: DisposedITAT Visakhapatnam23 Aug 2022AY 2014-2015

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपील सं./I.T.A.No.112/Viz/2022 To 117/Viz/2022 (ननधधारण वर्ा / Assessment Year : 2012-13 To 2017-18) K.V.Rama Rao Vs. Asst.Commissioner Of D.No.13-26, Kondrothupeta, Undi Income Tax West Godavari Dist. Central Circle-2 [Pan : Annpk7628N] Rajahmundry (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent)

For Appellant: Shri G.V.N.HariFor Respondent: Shri M.N.Murthy Naik, CIT(DR)
Section 132Section 133ASection 143(1)Section 143(3)Section 153ASection 69

unexplained investment in construction of 5 ITA No.112/Viz/2022 to 117/Viz/2022, A.Y.2012-13 to 2017-18 K.V.Rama Rao, Unni house property. Even

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

In the result, appeal of the assessee is dismissed

ITA 467/VIZ/2024[2016-17]Status: DisposedITAT Visakhapatnam06 Feb 2025AY 2016-17

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)

Section 143(3)Section 69

investment in property as compared to total income". The reason as per the CASS is that the assessee has acquired Immovable property, the sources of which are required to be examined. Accordingly notice under 143(2) of the Act dated 18.09.2017 was issued and served on the assessee through ITBA. In response, assessee filed copy of registered purchase document

G. VENKATA KRISHNA,,VIJAYAWADA vs. THE ITO,, VIJAYAWADA

In the result, appeals of the assessees for the Assessment Years 2010-

ITA 31/VIZ/2017[2010-2011]Status: DisposedITAT Visakhapatnam10 Aug 2018AY 2010-2011

Bench: Shri V. Durga Rao& Shri D.S. Sunder Singhआयकर अपील सं./I.T.A.Nos.31& 33/Viz/2017 (धििाारण िर्ा/Assessment Year:2010-11 & 2011-12) G.Venkata Krishna Vs. Income Tax Officer Prop.Ghantasala Manikyala Rao Cards Ward-1 11-25-167, Main Road, One Town Vijayawada Vijayawada [Pan :Acppg1246F] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) आयकर अपील सं./I.T.A.No.32/Viz/2017 (धििाारण िर्ा/Assessment Year:2010-11) G.Venkata Raman Income Tax Officer Partner.Sri Dhanalakshmi Ward-1(1) Stationery Mart Vijayawada 11-54-225, Jai Hind Market Main Road, One Town, Vijayawada [Pan :Acppg1245G] आयकर अपील सं./I.T.A.Nos.34 & 35/Viz/2017 (धििाारण िर्ा/Assessment Year:2010-11 & 2011-12) M/S Sri Vijayalakshmi Stationery & Income Tax Officer Fancy Mart, D.No.11-25-167 Ward-1(1) Main Road, Vijayawada Vijayawada [Pan :Aaifs1693M] निर्धाऩिती की ओि से/ Assessee By : Shri C.Subramanyam, Ar िधजस्व की ओि से/ Revenue By : Shri Deba Kumar Sonowal, Dr सुिवधई की तधिीख / Date Of Hearing : 25.07.2018 घोषणध की तधिीख/Date Of Pronouncement : 10.08.2018

For Appellant: Shri C.Subramanyam, ARFor Respondent: Shri Deba Kumar Sonowal, DR
Section 133ASection 143(3)Section 148

unexplained investments in purchase of the above property. (v). During the course of survey, it was observed by the AO that the year-wise probable undisclosed income of the assessee for the following assessment years would be as under : 5 ITA Nos.31-35/Viz/2017 Sri G Venkata Krishna, Sri G.Venkata Raman and Sri Vijayalakshmi Stationery & Fancy Mart Ltd., Vijayawada Asst.Year The Probable