THE DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-3,, VISAKHAPATNAM vs. MILK PRODUCERS EMPLOYEES EDUCATIONAL HEALTH MEDICAL WELFARE TRUST,, VISAKHAPATNAM

In the result, appeal of the revenue is dismissed

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपील सं./I.T.A.No.229/Viz/2020 (निर्धारण वर्ा / Assessment Year : 2015-16) Dy.Commissioner Of Income Tax Vs. M/S Milk Producers & Central Circle-2 Employees Educational Visakhapatnam Health & Medical Welfare Trust, D.No.32-11-1 Krishi Building Nathayyapalem Visakhapatnam [Pan : Aaatm6689B] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent)

seizure operation u/s 132 of the Act was conducted on 25.10.2016 in the case of Visakha Dairy Group. Consequent to the search, a notice u/s 153A was issued and served on the assessee on 23.06.2017. In response to the notice u/s 153A, the assessee filed it’s return of income for the A.Y.2015-16 on 15.07.2017, admitting total income of Rs.4

SATYA VENKATA KRISHNA RAVI PRASAD KODURI,RAJAHMUNDRY vs. ACIT, CIRCLE - 1, RAJAHMUNDRY

Seizure operation under section\n132 of the Act was conducted on 28.01.2021 in the group case of Sri Godavari\nSatya Venkata Phani Bhushan. The case was later centralized with the approval\nof the Principal Commissioner of Income Tax-1, Visakhapatnam. During the\ncourse of search proceedings under section 132 of the Act in the case of Sri\nGodavari Satya Venkata

VEERA VENKATA RAMAKRISHNA MOHAN RAO KODURI,EAST GODHAVARI vs. ACIT, CIRLCE - 1, RAJAHMUNDRY

In the result, appeal filed by the assessee is allowed

Bench: Shri Ravish Sood, Hon’Ble & Shri S Balakrishnan, Hon’Bleआईटीए. नं. / Ita Nos. 290 & 291/Viz/2025 निर्धारण वर्ा/ Assessment Years:2018-19 & 2019-20) Veera Venkata Ramakrishna V. Acit – Circle – 1 Mohana Rao Koduri Ayakkar Bhawan Flat No. 201, Sri Towers Nh-16 Veerabadhrapuram Venkateswara Nagar Rajahmundry – 533105 Syamalanagar Andhra Pradesh East Godavari District - 533103 Andhra Pradesh [Pan:Afrpk0888C] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) आईटीए. नं. / Ita Nos. 293 & 294/Viz/2025 निर्धारणवर्ा/ Assessment Years:2018-19 & 2019-20) Satya Venkata Krishna Ravi V. Acit – Circle – 1 Prasad Koduri Ayakkar Bhawan 81-10-3/6, Venkateswaranagar Veerabadhrapuram Near Ima Halla, Danavaipeta Rajahmundry – 533105 East Godavari District Andhra Pradesh Andhra Pradesh [Pan:Afrpk0889D] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) करदाता का प्रतततितित्व/ Assessee Represented By : Smt Hemalatha K, Ca राजस्व का प्रतततितित्व/ Department Represented By : Shri Badicala Yadagiri, Cit(Dr)

Seizure operation under section 132 of the Act was conducted on 28.01.2021 in the group case of Sri Godavari Satya Venkata Phani Bhushan. The case was later centralized with the approval of the Principal Commissioner of Income Tax-1, Visakhapatnam. During the course of search proceedings under section 132 of the Act in the case of Sri Godavari Satya Venkata

VEERA VENKATA RAMAKRISHNA MOHANA RAO KODURI,RAJAHMUNDRY vs. ACIT, CIRCLE - 1, RAJAHMUNDRY

In the result, appeal filed by the assessee is allowed

Bench: Shri Ravish Sood, Hon’Ble & Shri S Balakrishnan, Hon’Bleआईटीए. नं. / Ita Nos. 290 & 291/Viz/2025 निर्धारण वर्ा/ Assessment Years:2018-19 & 2019-20) Veera Venkata Ramakrishna V. Acit – Circle – 1 Mohana Rao Koduri Ayakkar Bhawan Flat No. 201, Sri Towers Nh-16 Veerabadhrapuram Venkateswara Nagar Rajahmundry – 533105 Syamalanagar Andhra Pradesh East Godavari District - 533103 Andhra Pradesh [Pan:Afrpk0888C] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) आईटीए. नं. / Ita Nos. 293 & 294/Viz/2025 निर्धारणवर्ा/ Assessment Years:2018-19 & 2019-20) Satya Venkata Krishna Ravi V. Acit – Circle – 1 Prasad Koduri Ayakkar Bhawan 81-10-3/6, Venkateswaranagar Veerabadhrapuram Near Ima Halla, Danavaipeta Rajahmundry – 533105 East Godavari District Andhra Pradesh Andhra Pradesh [Pan:Afrpk0889D] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) करदाता का प्रतततितित्व/ Assessee Represented By : Smt Hemalatha K, Ca राजस्व का प्रतततितित्व/ Department Represented By : Shri Badicala Yadagiri, Cit(Dr)

Seizure operation under section 132 of the Act was conducted on 28.01.2021 in the group case of Sri Godavari Satya Venkata Phani Bhushan. The case was later centralized with the approval of the Principal Commissioner of Income Tax-1, Visakhapatnam. During the course of search proceedings under section 132 of the Act in the case of Sri Godavari Satya Venkata

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, GUNTUR vs. BHRATHI CONSUMER CARE PRODUCTS PVT LTD, GUNTUR

In the result, appeal of the Revenue is dismissed and the

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपील सं./ I.T.A. No. 249/Viz/2022 ("नधा"रण वष" / Assessment Year : 2017-18) Dcit, Vs. M/S. Bharathi Consumer Care Central Circle-1, Products Private Limited, 3Rd Floor, Rajkamal Complex, Sy. No. 280, 281, Peddaparimi Lakshmipuram Main Road, Village, Nidumukkala Post, Guntur-522007, Guntur – 522016, Andhra Pradesh. Andhra Pradesh. Pan: Aadcb 9107 B (अपीलाथ"/ Appellant) (""यथ"/ Respondent) C.O. No. 17/Viz/2023 (In आयकर अपील सं./ I.T.A. No. 249/Viz/2022 ("नधा"रण वष" / Assessment Year : 2017-18) M/S. Bharathi Consumer Care Vs. Dcit, Products Private Limited, Central Circle-1, Sy. No. 280, 281, Peddaparimi 3Rd Floor, Rajkamal Complex, Village, Nidumukkala Post, Lakshmipuram Main Road, Guntur – 522016, Guntur-522007, Andhra Pradesh. Andhra Pradesh. Pan: Aadcb 9107 B (Cross Objector) (Appellant In Appeal) अपीलाथ" क" ओर से/ Assessee By : Sri M.V. Prasad, Ar ""याथ" क" ओर से / Revenue By : Dr. Satya Sai Rath, Cit-Dr

search and seizure operation U/s. 132 of the Act was conducted on 30/08/2016 in the group case of Sri Arunachalam Manickavel. During the course of assessment proceedings, the Ld. AO noticed the cash deposits of Rs. 1,74,52,500/- during the demonetization period. The assessee claimed that the source of such cash deposits was loan from Sri Arunachalam Manickavel

SATYA VENKATA KRISHNA RAVI PRASAD KODURI,EAST GODHAVARI vs. ACIT, CIRCLE - 1, RAJAHMUNDRY

Seizure operation under section\n132 of the Act was conducted on 28.01.2021 in the group case of Sri Godavari\nSatya Venkata Phani Bhushan. The case was later centralized with the approval\nof the Principal Commissioner of Income Tax-1, Visakhapatnam. During the\ncourse of search proceedings under section 132 of the Act in the case of Sri\nGodavari Satya Venkata