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19 results for “penalty u/s 271”+ Unexplained Cash Creditclear

Sorted by relevance

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Key Topics

Section 153A24Section 143(3)22Section 271(1)(c)21Addition to Income17Unexplained Cash Credit14Section 13210Cash Deposit8Penalty8Disallowance

ARUNACHALAM MANICKAVEL,PROP: BHARATHI SOAP WORKS, 1ST LANE,,GUNTUR vs. THE ACIT, CIRCLE - 2(1),, GUNTUR

In the result, appeals of the assessee for the A

ITA 173/VIZ/2014[2009-10]Status: DisposedITAT Visakhapatnam20 Mar 2019AY 2009-10

Bench: Shri V. Durga Rao& Shri D.S. Sunder Singh

For Appellant: Shri G.V.N.Hari, ARFor Respondent: Shri D.K.Sonowal, CIT DR
Section 132Section 143(3)Section 153A

unexplained cash credits. Hence, the assessee filed appeal before this Tribunal. 16. We have heard both the parties and perused the materials placed on record. The assessee has filed the confirmation letters in respect of Sri Venkateswara Agencies with a clear address. The creditor also has furnished the income tax assessment details along with copy of the bank account

ARUNACHALAM MANICKAVEL,PROP: BHARATHI SOAP WORKS, 1ST LANE,,GUNTUR vs. THE ACIT, CIRCLE - 2(1),, GUNTUR

8
Undisclosed Income8
Section 271D5
Section 1474

In the result, appeals of the assessee for the A

ITA 169/VIZ/2014[2005-06]Status: DisposedITAT Visakhapatnam20 Mar 2019AY 2005-06

Bench: Shri V. Durga Rao& Shri D.S. Sunder Singh

For Appellant: Shri G.V.N.Hari, ARFor Respondent: Shri D.K.Sonowal, CIT DR
Section 132Section 143(3)Section 153A

unexplained cash credits. Hence, the assessee filed appeal before this Tribunal. 16. We have heard both the parties and perused the materials placed on record. The assessee has filed the confirmation letters in respect of Sri Venkateswara Agencies with a clear address. The creditor also has furnished the income tax assessment details along with copy of the bank account

ARUNACHALAM MANICKAVEL,PROP: BHARATHI SOAP WORKS, 1ST LANE,,GUNTUR vs. THE ACIT, CIRCLE - 2(1),, GUNTUR

In the result, appeals of the assessee for the A

ITA 171/VIZ/2014[2007-08]Status: DisposedITAT Visakhapatnam20 Mar 2019AY 2007-08

Bench: Shri V. Durga Rao& Shri D.S. Sunder Singh

For Appellant: Shri G.V.N.Hari, ARFor Respondent: Shri D.K.Sonowal, CIT DR
Section 132Section 143(3)Section 153A

unexplained cash credits. Hence, the assessee filed appeal before this Tribunal. 16. We have heard both the parties and perused the materials placed on record. The assessee has filed the confirmation letters in respect of Sri Venkateswara Agencies with a clear address. The creditor also has furnished the income tax assessment details along with copy of the bank account

ARUNACHALAM MANICKAVEL,PROP: BHARATHI SOAP WORKS, 1ST LANE,,GUNTUR vs. THE ACIT, CIRCLE - 2(1),, GUNTUR

In the result, appeals of the assessee for the A

ITA 174/VIZ/2014[2010-11]Status: DisposedITAT Visakhapatnam20 Mar 2019AY 2010-11

Bench: Shri V. Durga Rao& Shri D.S. Sunder Singh

For Appellant: Shri G.V.N.Hari, ARFor Respondent: Shri D.K.Sonowal, CIT DR
Section 132Section 143(3)Section 153A

unexplained cash credits. Hence, the assessee filed appeal before this Tribunal. 16. We have heard both the parties and perused the materials placed on record. The assessee has filed the confirmation letters in respect of Sri Venkateswara Agencies with a clear address. The creditor also has furnished the income tax assessment details along with copy of the bank account

ARUNACHALAM MANICKAVEL,PROP: BHARATHI SOAP WORKS, 1ST LANE,,GUNTUR vs. THE ACIT, CIRCLE - 2(1),, GUNTUR

In the result, appeals of the assessee for the A

ITA 170/VIZ/2014[2006-07]Status: DisposedITAT Visakhapatnam20 Mar 2019AY 2006-07

Bench: Shri V. Durga Rao& Shri D.S. Sunder Singh

For Appellant: Shri G.V.N.Hari, ARFor Respondent: Shri D.K.Sonowal, CIT DR
Section 132Section 143(3)Section 153A

unexplained cash credits. Hence, the assessee filed appeal before this Tribunal. 16. We have heard both the parties and perused the materials placed on record. The assessee has filed the confirmation letters in respect of Sri Venkateswara Agencies with a clear address. The creditor also has furnished the income tax assessment details along with copy of the bank account

ARUNACHALAM MANICKAVEL,PROP: BHARATHI SOAP WORKS, 1ST LANE,,GUNTUR vs. THE ACIT, CIRCLE - 2(1),, GUNTUR

In the result, appeals of the assessee for the A

ITA 172/VIZ/2014[2008-09]Status: DisposedITAT Visakhapatnam20 Mar 2019AY 2008-09

Bench: Shri V. Durga Rao& Shri D.S. Sunder Singh

For Appellant: Shri G.V.N.Hari, ARFor Respondent: Shri D.K.Sonowal, CIT DR
Section 132Section 143(3)Section 153A

unexplained cash credits. Hence, the assessee filed appeal before this Tribunal. 16. We have heard both the parties and perused the materials placed on record. The assessee has filed the confirmation letters in respect of Sri Venkateswara Agencies with a clear address. The creditor also has furnished the income tax assessment details along with copy of the bank account

MYNENI VENKATA RAO,,VISAKHAPATNAM vs. THE ACIT,, VISAKHAPATNAM

In the result, appeals of the assessee for the A

ITA 130/VIZ/2015[2008-09]Status: DisposedITAT Visakhapatnam20 Mar 2019AY 2008-09

Bench: Shri V. Durga Rao& Shri D.S. Sunder Singh

For Appellant: Shri G.V.N.Hari, ARFor Respondent: Shri D.K.Sonowal, CIT DR
Section 132Section 143(3)Section 153A

unexplained cash credits. Hence, the assessee filed appeal before this Tribunal. 16. We have heard both the parties and perused the materials placed on record. The assessee has filed the confirmation letters in respect of Sri Venkateswara Agencies with a clear address. The creditor also has furnished the income tax assessment details along with copy of the bank account

ARUNACHALAM MANICKAVEL,PROP: BHARATHI SOAP WORKS, 1ST LANE,,GUNTUR vs. THE ACIT, CIRCLE - 2(1),, GUNTUR

In the result, appeals of the assessee for the A

ITA 168/VIZ/2014[2004-05]Status: DisposedITAT Visakhapatnam20 Mar 2019AY 2004-05

Bench: Shri V. Durga Rao& Shri D.S. Sunder Singh

For Appellant: Shri G.V.N.Hari, ARFor Respondent: Shri D.K.Sonowal, CIT DR
Section 132Section 143(3)Section 153A

unexplained cash credits. Hence, the assessee filed appeal before this Tribunal. 16. We have heard both the parties and perused the materials placed on record. The assessee has filed the confirmation letters in respect of Sri Venkateswara Agencies with a clear address. The creditor also has furnished the income tax assessment details along with copy of the bank account

D. PADMANABHAIAH,SECUNDERABAD vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE,, VIJAYAWADA

In the result, appeal filed by the assessee is allowed

ITA 479/VIZ/2018[2007-08]Status: DisposedITAT Visakhapatnam10 Apr 2019AY 2007-08

Bench: Shri V. Durga Rao, Hon’Ble & Shri D.S. Sunder Singh, Hon’Bled. Padmanabhaiah, Vs. Dcit, Central Circle, Flat No. 201, Manjeera Homes, Vijayawada. Phase-Ii, Near More Super Market, East Anandbagh, Malkajigiri, Secunderabad. Pan No. Afvpd 7527 H (Appellant) (Respondent)

For Appellant: Shri C. Subrahmanyam, FCAFor Respondent: Shri D.K. Sonawal – Sr.DR
Section 132Section 271(1)(c)Section 274Section 68

unexplained cash credits’ u/s. 68 of the Act and initiated penalty proceedings, which were unsuccessfully challenged before the ld. CIT(A). The Assessing Officer passed penalty order u/s. 271

B.ADINARAYANA,,ANAKAPALLE vs. THE ITO,, ANAKAPALLE

In the result, appeal filed by the assessee is allowed

ITA 361/VIZ/2015[2003-04]Status: DisposedITAT Visakhapatnam12 Jan 2018AY 2003-04

Bench: Shri V. Durga Rao, Hon’Ble & Shri D.S. Sunder Singh, Hon’Bleb. Adinarayana, Vs. Ito, Ward-1, S/O Ramu Naidu, D.No. 5-9-32, Anakapalle. Lakshmi Devi Peta, Anakapalle-1. Pan No. Aetpb 5443 B (Appellant) (Respondent)

For Appellant: Shri C.V.S. Murthy – FCAFor Respondent: Shri R.S. Aravindakshan – Sr.DR
Section 271(1)(c)Section 274

unexplained cash credits of Rs. 6 lakhs and undisclosed interest income of Rs. 60,000/-. Subsequent to that, assessee preferred an appeal before the ITAT. However, the ITAT in its common order in ITA No. 42 & 55/Vizag/2007 dated 12/08/2009, dismissed both the appeals filed by the assessee as well as revenue. Thereafter, Assessing Officer has initiated penalty proceedings and issued

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

ITA 249/VIZ/2022[2017-18]Status: DisposedITAT Visakhapatnam31 Oct 2023AY 2017-18

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

For Appellant: Sri M.V. Prasad, ARFor Respondent: Dr. Satya Sai Rath, CIT-DR
Section 115BSection 132Section 269SSection 271DSection 68

unexplained cash credit U/s. 68 of the Act and brought to tax as per section 115BBE of the Act. Further, the same amount was brought to tax in the hands of Sri Arunachalam Manickavel (individual) on the same ground but on protective basis. Aggrieved by the additions made by the Ld. AO, the assessee filed an appeal before

AJJU CHAKRADHAR,VISAKHAPATNAM vs. INCOME TAX OFFICER, WARD-5(4), VISAKHAPATNAM

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

ITA 57/VIZ/2024[2009-10]Status: DisposedITAT Visakhapatnam08 Aug 2024AY 2009-10

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपील सं./ I.T.A. No. 57/Viz/2024 (िनधा"रण वष" / Assessment Year: 2009-10) Ajju Chakradhar, Vs. The Income Tax Officer, Visakhapatnam. Ward-5(4), Pan: Aglpc9710C Visakhapatnam. (अपीलाथ"/ Appellant) (""यथ"/ Respondent) अपीलाथ" क" ओर से/ Appellant By : Sri Gvn Hari, Ar ""याथ" क" ओर से / Respondent By : Dr. Aparna Villuri, Sr. Ar सुनवाई क" तारीख / Date Of Hearing : 22/07/2024 घोषणा क" तारीख/Date Of : 08/08/2024 Pronouncement O R D E R

For Appellant: Sri GVN Hari, ARFor Respondent: Dr. Aparna Villuri, Sr. AR
Section 143(1)Section 143(2)Section 143(3)Section 271(1)(c)Section 274

unexplained cash deposits and determined the total income of the assessee at Rs. 10,81,320/- and passed the 3 assessment order U/s. 143(3) of the Act, dated 30/11/2011. Thus the Ld. AO raised a demand of Rs. 2,59,906/- and initiated the penalty proceedings U/s. 271(1)(c) of the Act. In view of the assessment made

SANKARAM SIRAM,PALAKOL vs. INCOME TAX OFFICER, WARD-1, PALKOL

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

ITA 116/VIZ/2024[2013-14]Status: DisposedITAT Visakhapatnam31 May 2024AY 2013-14

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपील सं./I.T.A.No.116/Viz/2024 (ननधधारण वर्ा / Assessment Year : 2013-14) Sankaram Siram Vs. Income Tax Officer D.No.2-69, Main Road Ward-1 Dagguluru Village Palakol Palakol Mandal West Godavari Dist. [Pan : Apdps3611R] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent)

For Appellant: Shri G.V.N.Hari, ARFor Respondent: Dr.Aparna Villuri, CIT(DR)
Section 142(1)Section 144Section 147Section 148Section 271(1)(c)Section 68

unexplained cash credit u/s 68 of the Act and penalty proceedings u/s 271(1)(c), 271(1)(b) and 271F

TUTA LAKSHMANA RAO,,ELURU vs. THE ITO,, ELURU

In the result, appeal of the assessee is allowed

ITA 393/VIZ/2016[2004-2005]Status: DisposedITAT Visakhapatnam18 Apr 2018AY 2004-2005

Bench: Shri V. Durga Rao& Shri D.S. Sunder Singhआयकर अऩीऱ सं./I.T.A.No.393/Viz/2016 (ननधधारण वषा/Assessment Year:2004-05) Tuta Lakshmana Rao Vs. Income Tax Officer Prop :Chakri Bar & Restaurant Ward-1 Canal Road, Eluru- Eluru West Godavari District [Pan :Acbpt2971J] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) अऩीऱधथी की ओर से/ Appellant By : Shri G.V.N.Hari, Ar प्रत्यथी की ओर से / Respondent By : Shri K.C.Das, Dr सुनवधई की तधरीख / Date Of Hearing : 10.04.2018 घोषणा की तारीख/Date Of Pronouncement 18 .04.2018 :

For Appellant: Shri G.V.N.Hari, ARFor Respondent: Shri K.C.Das, DR
Section 175

unexplained cash credit. 3. On appeal, the CIT(A) has made a finding that credit for the deposits made within 3 days from the date of withdrawals should be given and accordingly he has deleted the amount of Rs.54,45,920/- and sustained the addition of Rs.8,31,266/-. 4. On appeal the ITAT has considered the entire issue

BOLLINA SIVARAMA KRISHNA,RAJAHMUNDRY vs. INCOME TAX OFFICER, WARD-2(1), RAJAHMUNDRY

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

ITA 28/VIZ/2022[2014-15]Status: DisposedITAT Visakhapatnam16 Dec 2022AY 2014-15

Bench: Shri Duvvuru Rl Reddy, Hon’Bleआयकर अपील सं./I.T.A.No.28/Viz/2022 & 30/Viz/2022 (ननधधारण वर्ा / Assessment Year : 2014-15) Bollina Sivarama Krishna Vs. Income Tax Officer D.No.78-15-5 Ward-2(1) G-1, Rk Towers Rajahmundry Sastry Hospital Road Rajahmundry [Pan : Aiupb4182C] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) अपीलधथी की ओर से/ Appellant By : Shri G.V.N.Hari, Ar प्रत्यधथी की ओर से / Respondent By : Shri On Hari Prasad Rao, Dr सुनवधई की तधरीख / Date Of Hearing : 09.11.2022 घोर्णध की तधरीख/Date Of Pronouncement : 16.12.2022 आदेश /O R D E R Per Shri Duvvuru Rl Reddy: Condonation Of Delay : These Appeals Are Filed By The Assessee Against The Orders Of Commissioner Of Income Tax (Appeals) [Cit(A)], Rajamahendravaram In Ita No.10005/2018-19/Cit(A)/Rjy & 10151/2017-18/Cit(A)/Rjy Dated 12.12.2019 For The Assessment Year (A.Y.) 2014-15 With The Delay Of 735 Days. The Order Of The Ld.Cit(A) Was Passed On 12.12.2019, As 2

For Appellant: Shri G.V.N.Hari, ARFor Respondent: Shri ON Hari Prasad Rao, DR

unexplained credits and initiated proceedings u/s 271(1)(c) of the Act as the assessee could not substantiate the cash deposits made in the bank accounts, furnished inaccurate particulars of income and concealed income attributable to such cash deposits. The assessee was given opportunities to furnish any explanation / information with regard to levy of penalty

APPARAO MUTCHAKARLA,VIZAG vs. ASSISTANT COMMISSIONER OF INCOME TAX, VIZAG

In the result, appeal of the assessee is allowed for statistical purposes as indicated herein above

ITA 4/VIZ/2024[2007-08]Status: DisposedITAT Visakhapatnam19 Apr 2024AY 2007-08

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपील सं./ I.T.A. No.04/Viz/2024 (निर्धारण वर्ा / Assessment Year :2007-08) Apparao Mutchakarla, Vs. Assistant Commissioner Of Vizag. Income Tax, Pan: Ahvpm 9813 F Ward-1(4), Visakhapatnam. (अपीलधर्थी/ Appellant) (प्रत्यर्थी/ Respondent) अपीलधर्थी की ओर से/ Appellant By : Sri C. Subrahmanyam, Ar प्रत्यधर्थी की ओर से / Respondent By : Dr. Aparna Villuri, Sr. Ar सुिवधई की तधरीख / Date Of Hearing : 28/03/2024 घोर्णध की तधरीख/Date Of : 19/04/2024 Pronouncement O R D E R Per Duvvuru Rl Reddy:

For Appellant: Sri C. Subrahmanyam, ARFor Respondent: Dr. Aparna Villuri, Sr. AR
Section 131Section 133ASection 143(2)Section 143(3)Section 148Section 271(1)(c)

unexplained cash credit since the assessee could not furnish any supporting documentary evidence to substantiate his claim with regard to capital introduced in his business. Thus, the Ld. AO completed the assessment U/s. 143(3) r.w.s 147 of the Act and determined the assessed income at Rs. 8,35,465/- and passed the assessment order on 28/03/2014. Subsequently

DEVARASETTY RAJA SEKHAR,GUNTUR vs. INCOME TAX OFFICER, WARD-1(1), GUNTUR

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

ITA 287/VIZ/2024[2015-16]Status: DisposedITAT Visakhapatnam30 Sept 2024AY 2015-16

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपील सं./ I.T.A. No. 287/Viz/2024 (िनधा"रण वष" / Assessment Year: 2015-16) Devarasetty Raja Sekhar, Vs. The Income Tax Officer, Guntur. Ward-1(1), Pan: Arlpd3944J Guntur. (अपीलाथ"/ Appellant) (""यथ"/ Respondent) अपीलाथ" क" ओर से/ Appellant By : Smt. Arune, Ar ""याथ" क" ओर से / Respondent By : Dr. Aparna Villuri, Sr. Ar सुनवाई क" तारीख / Date Of Hearing : 30/09/2024 घोषणा क" तारीख/Date Of : 30/09/2024 Pronouncement O R D E R

For Appellant: Smt. Arune, ARFor Respondent: Dr. Aparna Villuri, Sr. AR
Section 139(1)Section 142(1)Section 147Section 148Section 148ASection 271(1)(c)Section 69ASection 69C

unexplained cash U/s. 69A r.w.s 115BBE of the Act and made the addition. Further, the Ld. AO also made addition of Rs. 6,84,841/- U/s. 69C r.w.s 115BBE of the Act towards payment of credit card bill payments in the absence of any details / documents related to the source of such payments. The Ld. AO also initiated the penalty

CHIGURUPATI RAJENDRA PRASAD,VIJAYAWADA vs. INCOME TAX OFFICER, WARD-2(2), VIJAYAWADA

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

ITA 202/VIZ/2023[2012-13]Status: DisposedITAT Visakhapatnam22 Nov 2023AY 2012-13

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपील सं./I.T.A.No.202/Viz/2023 (ननधधारण वर्ा / Assessment Year : 2012-13) Chigurupati Rajendra Prasad Vs. Income Tax Officer Dr.No.32-41-47/28, Near Library Ward-2(2) Machavaram Vijayawada Vijayawada Pan : Abjpc1799A] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent)

For Appellant: Shri M.V.Prasad, ARFor Respondent: Shri Madhukar Aves, DR
Section 139Section 142(1)Section 143(2)Section 143(3)Section 147Section 271(1)(c)Section 50C

penalty proceedings u/s 271(1)(c) of the Act were also initiated. 3. Aggrieved by the order of the AO, the assessee preferred an appeal before the CIT(A) and the Ld.CIT(A) dismissed the appeal of the assessee ex-parte, as the assessee has not appeared before the CIT(A) inspite of reasonable number of opportunities provided

AZIZULLA SHARIEF, L/R OF LATE ALIA BEGUM,VISAKHAPATNAM vs. INCOME TAX OFFICER, WARD-1(2), VISAKHAPATNAM

In the result, appeal of the assessee is allowed

ITA 306/VIZ/2024[2013-14]Status: HeardITAT Visakhapatnam13 Sept 2024AY 2013-14

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपील सं./ I.T.A. No. 306/Viz/2024 (िनधा"रण वष" / Assessment Year: 2013-14) Sri Azizulla Sharief Vs. The Income Tax Officer, L/R Of Late Smt.Alia Begum, Ward-1(2), D.No. 9-34-9/1, Opp. Visakhapatnam. Kalabharathi Pithapuram Colony, Visakhapatnam. [Pan : Apfpa7533J] (अपीलाथ"/ Appellant) (""यथ"/ Respondent) अपीलाथ" क" ओर से/ Appellant By : Sri Gvn Hari, Ar ""याथ" क" ओर से / Respondent By : Dr. Aparna Villuri, Sr. Ar सुनवाई क" तारीख / Date Of Hearing : 09/09/2024 घोषणा क" तारीख/Date Of : 13/09/2024 Pronouncement O R D E R

For Appellant: Sri GVN Hari, ARFor Respondent: Dr. Aparna Villuri, Sr. AR
Section 143(3)Section 271(1)(c)

271(1)(c) has no legs to stand. Any other grounds may be urged at the time of hearing.” 4. 4. At the outset, the Learned Authorized Representative [“Ld. AR”] brought to our notice that the quantum addition made by the Ld. AO was deleted by the ITAT vide the order in ITA No. 147/Viz/2019 (AY 2013-14), dated 31/10/2019