DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE 3(1), VISAKHAPATNAM vs. MURALIKRISHNA VADDI, VISAKHAPATNAM
In the result, the appeal of the Revenue is dismissed
ITA 494/VIZ/2024[2018-19]Status: HeardITAT Visakhapatnam28 Apr 2025AY 2018-19
Bench: Shri Vijay Pal Rao, Vice-A N D Shri Balakrishnan, S.आ.अपी.सं /Ita No.494/Viz/2024 (िनधा"रण वष"/Assessment Year: 2018-19) Dy. Cit Vs. Shri Muralikrishna Vaddi Circle 3(1) Visakhapatnam Visakhapatnam Pan: Awmpv9717D (Appellant) (Respondent) िनधा""रती "ारा/Assessee By: Shri A Chakradhar, Ca (Hybrid) राज" व "ारा/Revenue By:: Dr. Aparna Villuri, Sr. Ar सुनवाई की तारीख/Date Of Hearing: 22/04/2025 घोषणा की तारीख/Pronouncement: 28/04/2025 आदेश/Order Per Vijay Pal Raothis Appeal By The Revenue Is Directed Against The Order Dated, 04/10/2024 Of The Learned Cit (A)-Nfac Delhi, For The A.Y. 2018-19. 2. The Revenue Has Raised The Following Grounds Of Appeal:
For Appellant: Shri A Chakradhar, CA (Hybrid)For Respondent: : Dr. Aparna Villuri, Sr. AR
Section 115JSection 139(1)Section 143Section 143(3)Section 148Section 270Section 270ASection 270A(2)Section 270A(9)Section 90
addition to tax, if any, on under reported income. Sub-section (2) of section 270A envisage the situation under which a person shall be considered to have under reported his income as under:
Section 270(A)…
“(2)A person shall be considered to have under-reported his income, if—
(a)the income assessed is greater than the income determined