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

u/s 153C\nd.\nwhere return was filed for the\nfirst time in response to notice\nus. 148 of the IT Act. (refer\n270A (3)(b))\nNot Applicable since assessee's case is\nnot a case of notice issued u/s148\n11. She argued that assessee case does not fall in any of the above categories\nand hence even on merits penalty

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)

148 is on the same footing as the return has been furnished under section 153C of the Act and hence provisions of sub-section 3 of section 270A of the Act are squarely applicable to the assessee’s case and hence invoking provisions of section 263 of the Act by the Ld.Pr.CIT is valid in law. He prayed for upholding

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)

148 is on the same footing as the return has been furnished under section 153C of the Act and hence provisions of sub-section 3 of section 270A of the Act are squarely applicable to the assessee’s case and hence invoking provisions of section 263 of the Act by the Ld.Pr.CIT is valid in law. He prayed for upholding

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

148 of the IT Act. (refer\n270A (3)(b))\nApplicability for assessee's case\nNot Applicable since there is no\ndifference between assessed income and\nreturned income\nNot Applicable since there is no\nprocessing of return u/s 143(1)\nNot Applicable since assessee filed his\nreturn u/s 153C\nNot Applicable since assessee's case is\nnot a case of notice

ARAVINDA BHUPATHIRAJU REP BY GPA HOLDER SRI KAR BAHADUR SRI RAJA,VISAKHAPATNAM vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE (INTERNAL TAXATION), VISAKHAPATNAM

In the result, appeal of the assessee is allowed

Bench: Shri Ravish Sood, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपीलसं./I.T.A. (It). No.262/Viz/2025 (निर्धारण वर्ा/ Assessment Year: 2015-16) Aravinda Bhupathiraju Vs. Asst. Cit (International Taxation) Rep. By. Gpa Holder Income Tax Office, Infinity Towers, K.A.R. Bahadur Sri Raja Sankaramatam Road Falt No. 502, Sky Aditya Apartment Visakhapatnam- 530016 Gitams Road, Yendada Andhra Pradesh Visakhapatnam – 530045 Andhra Pradesh [Pan:Bjopb0898P] (अपीलधर्थी/Appellant) (प्रत्यर्थी/Respondent) करदाता का प्रतततितित्व/ Assessee Represented By : Smt A. Aruna, Advocate राजस्व का प्रतततितित्व/ Department Represented By : Dr.Aparna Villuri, Sr. Ar

u/s 271(1)(c) of the Act. 4. Any other ground that may be urged at the time of appeal hearing.” 5. The sole issue contested by the assessee is with respect to levy of penalty of Rs.17,66,614/- under section 271(1)(c) of the Act whereas Ld. CIT(A) has allowed the quantum appeal filed

THE ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2, , VISKAHAPATNAM vs. SRI VIJAYA VISAKHA MILK PRODUCERS COMPANY LIMITED,, VISAKHAPATNAM

In the result, appeals filed by the revenue and the cross objections filed by the assessee are dismissed for the A

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपील सं./I.T.A.No.239/Viz/2020 & 237/Viz/2020 (ननधधारण वर्ा/ Assessment Year : 2012-13 &2013-14) Assistant Commissioner Of Vs. M/S Sri Vijaya Visakha Milk Income Tax Producers Company Limited Central Circle-2 Visakha Diary, Bhpv Post Visakhapatnam Nh-5, Nathayyapalem Visakhapatnam [Pan :Aajcs7398P] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent)

148, section 149, section 151 and section 153, in the case of a person where a search is initiated under section 132 or books of account, other documents or any assets are requisitioned under section 132A after the 31st day of May, 2003 61[but on or before the 31st day of March, 2021], the Assessing Officer shall— (a) issue

SIVADURGAVARA PRASAD CHENNUPATI,VIJAYAWADA vs. ASSISTANT CIT, CIRCLE 2(1), VIJAYAWADA

In the result, the appeal by the assessee is allowed

Bench: Shri Balakrishnan Sshri Sandeep Singh Karhailita No.368/Viz/2025 (Assessment Year 2016-17) (Assessment Year 2016-17) Sivadurgavara Prasad Chennupati, H. No. 27-32-27, Raghu Paints, Mudda Subbaiah Street, Governorpet, Vijayawada ............... Appellant Pan: Aeepc5404L V/S Assistant Commissioner Of Income Tax, Circle – 2(1), ……………… Respondent C R Building, 1St Floor Annex, M.G. Road, Vijayawada Assessee By : Shri C.R. Hemanth Kumar, Ca Revenue By : Dr. Aparna Villuri, Sr. Ar

u/s 148, the entire proceedings under Sec. 147 r.w.s 144 r.w.s 144B are bad in law.” 4. Since the issues raised by way of additional grounds are legal issues, which can be decided on the basis of material available on record, therefore, the same are admitted in view of the ratio laid down by the Hon’ble Supreme Court

SIVA DURGA VARA PRASAD CHENNUPATI,VIJAYAWADA vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE 2(1), VIJAYAWADA

In the result, the appeal by the assessee is allowed

Bench: Shri Balakrishnan Sshri Sandeep Singh Karhailita No.368/Viz/2025 (Assessment Year 2016-17) (Assessment Year 2016-17) Sivadurgavara Prasad Chennupati, H. No. 27-32-27, Raghu Paints, Mudda Subbaiah Street, Governorpet, Vijayawada ............... Appellant Pan: Aeepc5404L V/S Assistant Commissioner Of Income Tax, Circle – 2(1), ……………… Respondent C R Building, 1St Floor Annex, M.G. Road, Vijayawada Assessee By : Shri C.R. Hemanth Kumar, Ca Revenue By : Dr. Aparna Villuri, Sr. Ar

u/s 148, the entire proceedings under Sec. 147 r.w.s 144 r.w.s 144B are bad in law.” 4. Since the issues raised by way of additional grounds are legal issues, which can be decided on the basis of material available on record, therefore, the same are admitted in view of the ratio laid down by the Hon’ble Supreme Court

KOTI NARASIMHA REDDY GUTTIKONDA,GUNTUR vs. PRINCIPAL COMMISSIONER OF INCOME TAX , VIJAYAWADA

In the result, appeal of the assessee is allowed

Bench: Shri Ravish Sood, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपीलसं./I.T.A.No.332/Viz/2025 (निर्धारण वर्ा/ Assessment Year: 2016-17) Koti Narasimha Reddy Guttikonda Vs. Pr. Cit 1-99, Rudravaram – 522410 Siddhardha Public School Road Guntur District, Andhra Pradesh Mogalrajapurm Vijayawada – 520010 [Pan: Amcpg7882N] Andhra Pradesh (अपीलधर्थी/Appellant) (प्रत्यर्थी/Respondent) करदाता का प्रतततितित्व/ Assessee Represented By : Shri K.Siva Ram Kumar, Ca राजस्व का प्रतततितित्व/ Department Represented By : Dr.Satyasai Rath, Cit(Dr)

penalty proceedings under section 271(1)(c) of the Act. We therefore set-aside the order of the Ld. Pr.CIT passed u/s. 263 of the Act. Thus, the grounds raised by the assessee is allowed. Page. No 7 I.T.A.No.332/VIZ/2025 Koti Narasimha Reddy Guttikonda 9. Further, the legal grounds challenging the jurisdiction of the Ld. AO to issue notice under

KAKARLA GUNA VIDYA SARASWATHI,,VISAKHAPATNAM vs. THE INCOME TAX OFFICER, WARD-1(2), , VISAKHAPATNAM

In the result, appeals filed by the assessee are allowed

Bench: Shri Duvvuru Rl Reddy, Hon’Bleआयकर अपील सं./I.T.A.No.177/Viz/2020 (ननधधारण वर्ा / Assessment Year : 2007-08) Smt.Kakarla Guna Vidya Saraswathi Vs. Income Tax Officer C/O Kakrla Surya Gangadhar Tilak Ward-3(3) A-1, Janani Apartments Visakhapatnam Pandurangaswamy Temple Backside Pandurangapuram Visakhapatnam [Pan : Apjpk5999N] आयकर अपील सं./I.T.A.No.178/Viz/2020 (ननधधारण वर्ा / Assessment Year : 2007-08) Sri Kakarla Surya Gangadhar Tilak Vs. Income Tax Officer A-1, Janani Apartments Ward-1(2) Pandurangaswamy Temple Backside Visakhapatnam Pandurangapuram Visakhapatnam [Pan : Ahbpk5319G] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) अपीलधथी की ओर से/ Appellant By : Shri I.Kama Sastry, Ar प्रत्यधथी की ओर से / Respondent By : Shri O.N.Hari Prasada Rao, Dr सुनवधई की तधरीख / Date Of Hearing : 27.02.2023 घोर्णध की तधरीख/Date Of Pronouncement : 31.05.2023 आदेश /O R D E R Per Shri Duvvuru Rl Reddy: These Appeals Are Filed By The Assessee Against The Orders Of Commissioner Of Income Tax (Appeals) [Cit(A)]-1 Visakhapatnam

section 144 r.w.s. 147 of the Act dated 25.03.2014 and the same was served by affixture on 26.03.2015. Further notice u/s 274 r.w.s. 271(1)(c) dated 25.03.2015 was issued along with order u/s 144 of the Act. All these details are reported from the penalty proceedings dated 29.09.2015. However, the assessee never received any notice / order from the income

KAKRLA SURYA GANGADHAR TILAK,VISAKHAPATNAM vs. THE INCOME TAX OFFICER, WARD-3(3), , VISAKHAPATNAM

In the result, appeals filed by the assessee are allowed

Bench: Shri Duvvuru Rl Reddy, Hon’Bleआयकर अपील सं./I.T.A.No.177/Viz/2020 (ननधधारण वर्ा / Assessment Year : 2007-08) Smt.Kakarla Guna Vidya Saraswathi Vs. Income Tax Officer C/O Kakrla Surya Gangadhar Tilak Ward-3(3) A-1, Janani Apartments Visakhapatnam Pandurangaswamy Temple Backside Pandurangapuram Visakhapatnam [Pan : Apjpk5999N] आयकर अपील सं./I.T.A.No.178/Viz/2020 (ननधधारण वर्ा / Assessment Year : 2007-08) Sri Kakarla Surya Gangadhar Tilak Vs. Income Tax Officer A-1, Janani Apartments Ward-1(2) Pandurangaswamy Temple Backside Visakhapatnam Pandurangapuram Visakhapatnam [Pan : Ahbpk5319G] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) अपीलधथी की ओर से/ Appellant By : Shri I.Kama Sastry, Ar प्रत्यधथी की ओर से / Respondent By : Shri O.N.Hari Prasada Rao, Dr सुनवधई की तधरीख / Date Of Hearing : 27.02.2023 घोर्णध की तधरीख/Date Of Pronouncement : 31.05.2023 आदेश /O R D E R Per Shri Duvvuru Rl Reddy: These Appeals Are Filed By The Assessee Against The Orders Of Commissioner Of Income Tax (Appeals) [Cit(A)]-1 Visakhapatnam

section 144 r.w.s. 147 of the Act dated 25.03.2014 and the same was served by affixture on 26.03.2015. Further notice u/s 274 r.w.s. 271(1)(c) dated 25.03.2015 was issued along with order u/s 144 of the Act. All these details are reported from the penalty proceedings dated 29.09.2015. However, the assessee never received any notice / order from the income

MEKA RANGANAYAKAMMA,KRISHNA DISTRICT vs. INCOME TAX OFFICER, WARD-2(3), VIJAYAWADA

In the result, appeal of the assessee is dismissed

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

section 50C to take the value adopted by the stamp valuation authority as sale consideration which has not been done, thus there was a concealment to the extent of income U/s. 139(1) of the Act nor in response of notice U/s. 148 of the Act, the income under the head capital gain calculated stood undisclosed falling under the meaning

GINJALA ATCHIRAJU, L/R. OF GINJALA SIMHADRI RAJU, ,KAKINADA vs. INCOME-TAX OFFICER, WARD -1, , KAKINADA

In the result, appeal of the assessee is partly allowed

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

148 of the Act by issuing a notice on 11/8/2017 which was served on the 3 assessee on 21/8/2017. In response, the assessee filed return of income manually on 24/10/2017 by admitting the LTCG at Rs. 1,65,82,836/- and business income at Rs. 3,18,120/-. Subsequently, notice U/s. 143(2) dated 9/5/2018 was issued and served

VIJAYRATNA VEERA KUMAR,VISAKHAPATNAM vs. INCOME TAX OFFICER, WARD-2(2), VISAKHAPATNAM

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

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

148 of the Act. Subsequently, the assessee filed the return of income on 9/3/2015 after claiming Chapter-VIA 3 deductions admitting a total income of Rs. 1,95,510/-. The Ld. AO observed from the return of income that the assessee computed the capital gains without applying the provisions of section 50C of the Act and thereafter issued a notice

INCOMETAX OFFICER, TANUKU vs. VENKATA SURYA DURGA RAJU KOPPISETTI, THIMMARAJUPALEM

Bench: us : “1. The order of the Ld. CIT(A), National Faceless Assessment Centre (NFAC) is erroneous both on facts and in law.

148 of the Act dated 27.03.2021 was issued to the assessee. 4. As the assessee failed to respond to the notices issued by the A.O. under Section 142(1) of the Act, therefore, he proceeded to frame the assessment to the best of his judgment under Section 144 of the Act. 5. During the course of assessment proceedings

INCOMETAX OFFICER, TANUKU vs. VENKATA SURYA DURGA RAJU KOPPISETTI, THIMMARAJUPALEM

Bench: us :

148 of the Act dated 27.03.2021 was issued to the assessee. 4. As the assessee failed to respond to the notices issued by the A.O. under Section 142(1) of the Act, therefore, he proceeded to frame the assessment to the best of his judgment under Section 144 of the Act. 5. During the course of assessment proceedings

DUBASI BABAJI RAO,VISAKHAPATNAM vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-1(1), VISAKHAPATNAM

In the result, all the grounds raised by the assessee are allowed

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपील सं./I.T.A.No.94/Viz/2023 & 95/Viz/2023 (ननधधारण वर्ा / Assessment Year : 2015-16 & 2016-17) Dubasi Babaji Rao Vs. Dy. Commissioner Of A1/413, Vaisakhi Skyline Income Tax Geetam College Road Circle-1(1) Yendada Visakhapatnam Visakhapatnam [Pan : Acfpd9977J] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent)

148 on 12.02.2020 as per the provisions of section 147 of the Act on the basis of information available with the Assessing Officer (AO). Further notices u/s 142(1) of the Act dated 03.02.2021, 15.02.2021, 02.03.2021, 15.07.2021 were issued, but the assessee could not comply with the notices. Final show cause notice along with draft assessment order was issued

DUBASI BABAJI RAO,VISAKHAPATNAM vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-1(1), VISAKHAPATNAM

In the result, all the grounds raised by the assessee are allowed

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपील सं./I.T.A.No.94/Viz/2023 & 95/Viz/2023 (ननधधारण वर्ा / Assessment Year : 2015-16 & 2016-17) Dubasi Babaji Rao Vs. Dy. Commissioner Of A1/413, Vaisakhi Skyline Income Tax Geetam College Road Circle-1(1) Yendada Visakhapatnam Visakhapatnam [Pan : Acfpd9977J] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent)

148 on 12.02.2020 as per the provisions of section 147 of the Act on the basis of information available with the Assessing Officer (AO). Further notices u/s 142(1) of the Act dated 03.02.2021, 15.02.2021, 02.03.2021, 15.07.2021 were issued, but the assessee could not comply with the notices. Final show cause notice along with draft assessment order was issued