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93 results for “house property”+ Unexplained Moneyclear

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Section 143(3)103Section 153A92Addition to Income83Section 14871Section 13268Section 143(2)62Section 153C43Section 6833Search & Seizure

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)

Showing 1–20 of 93 · Page 1 of 5

24
Cash Deposit22
Survey u/s 133A22
Section 133A21
Section 143(3)
Section 147
Section 148

money, bullion, jewellery or other valuable article or thing belong or belongs to such person; (ii) that the contents of such books of account and other documents are true; and (iii) that the signature and every other part of such books of account and other documents which purport to be in the handwriting of any particular person or which

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

money, bullion, jewellery or other valuable article or thing belong or belongs to such person; (ii) that the contents of such books of account and other documents are true; and (iii) that the signature and every other part of such books of account and other documents which purport to be in the handwriting of any particular person or which

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

money, bullion, jewellery or other valuable article or thing belong or belongs to such person; (ii) that the contents of such books of account and other documents are true; and (iii) that the signature and every other part of such books of account and other documents which purport to be in the handwriting of any particular person or which

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

money, bullion, jewellery or other valuable article or thing belong or belongs to such person; (ii) that the contents of such books of account and other documents are true; and (iii) that the signature and every other part of such books of account and other documents which purport to be in the handwriting of any particular person or which

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

money, bullion, jewellery or other valuable article or thing belong or belongs to such person; (ii) that the contents of such books of account and other documents are true; and (iii) that the signature and every other part of such books of account and other documents which purport to be in the handwriting of any particular person or which

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

money, bullion, jewellery or other valuable article or thing belong or belongs to such person; (ii) that the contents of such books of account and other documents are true; and (iii) that the signature and every other part of such books of account and other documents which purport to be in the handwriting of any particular person or which

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

money, bullion, jewellery or other valuable article or thing belong or belongs to such person; (ii) that the contents of such books of account and other documents are true; and (iii) that the signature and every other part of such books of account and other documents which purport to be in the handwriting of any particular person or which

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

money, bullion, jewellery or other valuable article or thing belong or belongs to such person; (ii) that the contents of such books of account and other documents are true; and (iii) that the signature and every other part of such books of account and other documents which purport to be in the handwriting of any particular person or which

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

money, bullion, jewellery or other valuable article or thing belong or belongs to such person; (ii) that the contents of such books of account and other documents are true; and (iii) that the signature and every other part of such books of account and other documents which purport to be in the handwriting of any particular person or which

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

money, bullion, jewellery or other valuable article or thing belong or belongs to such person; (ii) that the contents of such books of account and other documents are true; and (iii) that the signature and every other part of such books of account and other documents which purport to be in the handwriting of any particular person or which

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

money on the said residential house after the date of transfer of the 10 pieces of land, but such investment can only be viewed as extension / renovation of the existing residential house and section 54F does not envisage for providing the benefit of exemption in the case of extension / renovation of the existing house. This view is further fortified

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

money on the said residential house after the date of transfer of the 10 pieces of land, but such investment can only be viewed as extension / renovation of the existing residential house and section 54F does not envisage for providing the benefit of exemption in the case of extension / renovation of the existing house. This view is further fortified

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

money lending. The assessee filed his return of income for the A.Y.2012-13 on 07.12.2013 admitting total income of Rs.4,46,220/-. The return was processed u/s 143(1) of the Income Tax Act, 1961 (in short ‘Act’). A search and seizure operation u/s 132 of the Act was conducted in the residence of the assessee on 02.11.2017. A survey operation

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

money lending. The assessee filed his return of income for the A.Y.2012-13 on 07.12.2013 admitting total income of Rs.4,46,220/-. The return was processed u/s 143(1) of the Income Tax Act, 1961 (in short ‘Act’). A search and seizure operation u/s 132 of the Act was conducted in the residence of the assessee on 02.11.2017. A survey operation

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

money lending. The assessee filed his return of income for the A.Y.2012-13 on 07.12.2013 admitting total income of Rs.4,46,220/-. The return was processed u/s 143(1) of the Income Tax Act, 1961 (in short ‘Act’). A search and seizure operation u/s 132 of the Act was conducted in the residence of the assessee on 02.11.2017. A survey operation

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

money lending. The assessee filed his return of income for the A.Y.2012-13 on 07.12.2013 admitting total income of Rs.4,46,220/-. The return was processed u/s 143(1) of the Income Tax Act, 1961 (in short ‘Act’). A search and seizure operation u/s 132 of the Act was conducted in the residence of the assessee on 02.11.2017. A survey operation

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

money lending. The assessee filed his return of income for the A.Y.2012-13 on 07.12.2013 admitting total income of Rs.4,46,220/-. The return was processed u/s 143(1) of the Income Tax Act, 1961 (in short ‘Act’). A search and seizure operation u/s 132 of the Act was conducted in the residence of the assessee on 02.11.2017. A survey operation

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

money lending. The assessee filed his return of income for the A.Y.2012-13 on 07.12.2013 admitting total income of Rs.4,46,220/-. The return was processed u/s 143(1) of the Income Tax Act, 1961 (in short ‘Act’). A search and seizure operation u/s 132 of the Act was conducted in the residence of the assessee on 02.11.2017. A survey operation

THE ACIT,, GUNTUR vs. SAI BHASKAR IRONS LIMITED,, GUNTUR

In the result, appeal of the revenue is dismissed

ITA 108/VIZ/2016[2012-13]Status: DisposedITAT Visakhapatnam21 Feb 2018AY 2012-13

Bench: Shri V. Durga Rao& Shri D.S. Sunder Singhआयकर अऩीऱ सं./I.T.A.No.108/Viz/2016 (ननधधारण वषा/Assessment Year:2012-13) Asst.Commissioner Of Income Tax Vs. M/S.Sai Bhaskar Circle-2(1), Guntur Irons Limited 3-1-3/A, 3Rd Lane Rajendra Nagar Guntur [Pan :Aamcs1675G] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) अऩीऱधथी की ओर से/ Appellant By : Shri Deba K.Sonowala, Dr प्रत्यथी की ओर से / Respondent By : Shri I Kama Sastry, Ar सुनवधई की तधरीख / Date Of Hearing : 09.02.2018 घोषणा की तारीख/Date Of Pronouncement : 21.02.2018

For Appellant: Shri Deba K.Sonowala, DRFor Respondent: Shri I Kama Sastry, AR
Section 14Section 68

house property, profits and 6 M/s Sai Bhaskar Iron Limited, Guntur gains of business or profession, or capital gains, nor is it income from 'other sources' because the provisions of sections 69, 69A,69B and 69C treat unexplained investments, unexplained money

MADDI SUDRASHAN RAO,CHILAKAURIPET vs. INCOME TAX OFFICER, WARD-1(2), GUNTUR

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

ITA 248/VIZ/2024[2017-18]Status: DisposedITAT Visakhapatnam05 Dec 2024AY 2017-18

Bench: Shri K.Narasimha Chary & Shri S. Balakrishnan

For Appellant: Shri GVN Hari, ARFor Respondent: Dr. AparnaVilluri, Sr. AR
Section 115BSection 143(2)Section 143(3)Section 250Section 69A

house property, income from salary and income from other sources. The assessee filed his return of income for the AY 2017-18 on 24/11/2017 declaring total taxable income of Rs. NIL. Subsequently, the case was selected for scrutiny under CASS to verify “cash deposits during demonetization period”. Accordingly, notices U/s. 143(2) and 142(1) of the Act were issued