MEKALA KAMESWARA RAO, ,SATTENAPALLI vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE,, VIJAYAWADA
In the result, appeal filed by the assessee is dismissed
ITA 580/VIZ/2018[2007-08]Status: DisposedITAT Visakhapatnam30 Nov 2022AY 2007-08
Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपील सं./ I.T.A. Nos.579 To 585/Viz/2018 ("नधा"रण वष" / Assessment Years: 2006-07 To 2012-13) Mekala Kameswara Rao, Vs. Dy. Commissioner Of Income Vaddavalli (V), Tax, Sattenapalli. Central Circle, Pan: Aqjpm 0582 A Vijayawada. आयकर अपील सं./ I.T.A. Nos.586 To 592/Viz/2018 ("नधा"रण वष" / Assessment Years: 2006-07 To 2012-13) Mekala Kameswara Rao, Vs. Dy. Commissioner Of Income Vaddavalli (V), Tax, Sattenapalli. Central Circle, Pan: Aqjpm 0582 A Vijayawada. (अपीलाथ"/ Appellant) (""यथ"/ Respondent) अपीलाथ" क" ओर से/ Appellant By : None ""याथ" क" ओर से / Respondent By : Sri Mn Murthy Naik, Cit-Dr
For Appellant: NoneFor Respondent: Sri MN Murthy Naik, CIT-DR
Section 133ASection 142(1)Section 144Section 153CSection 271(1)(b)Section 276C
2, 3, 4, 5, 6, 7, 8, 10, 12 & 17. The
remaining grounds are extracted herein below for adjudication.
“9. (i) Ld. CIT(A) failed to notice that there is no evidence that the officer having jurisdiction over the case of Ravipati Nageswara Rao was satisfied as required U/s. 153C of the Act that gold, bullion, jewellery, valuable article