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327 results for “reassessment”+ Addition to Incomeclear

Sorted by relevance

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Key Topics

Section 148243Section 147141Section 148A83Addition to Income74Section 143(3)48Section 69A44Cash Deposit39Reassessment39Section 142(1)36Section 143(2)

THE DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, , GUNTUR vs. PARUCHURU SATISH KUMAR(HUF), GUNTUR

In the result, appeals filed by the Revenue and the cross objections filed by the assessee are dismissed

ITA 698/VIZ/2019[2015-16]Status: DisposedITAT Visakhapatnam23 Nov 2020AY 2015-16

Bench: Shri V. Durga Rao, Hon’Ble & Shri D.S. Sunder Singh, Hon’Ble

For Appellant: Shri M.V. Prasad, CAFor Respondent: Shri D.K.Sonawal, CIT DR
Section 131Section 132Section 132(4)

reassessment is against law. As the income of the assessee cannot be known to the third party that to that particular income has been escaped. The statement recorded from the third party without linkage of evidence found in the premises of the assessee and relying on such statement is against the provisions of law. The department has also not identified

Showing 1–20 of 327 · Page 1 of 17

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Section 14429
Limitation/Time-bar21

THE DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1,, GUNTUR vs. PARUCHURU SATISH KUMAR(HUF), GUNTUR

In the result, appeals filed by the Revenue and the cross objections filed by the assessee are dismissed

ITA 699/VIZ/2019[2016-17]Status: DisposedITAT Visakhapatnam23 Nov 2020AY 2016-17

Bench: Shri V. Durga Rao, Hon’Ble & Shri D.S. Sunder Singh, Hon’Ble

For Appellant: Shri M.V. Prasad, CAFor Respondent: Shri D.K.Sonawal, CIT DR
Section 131Section 132Section 132(4)

reassessment is against law. As the income of the assessee cannot be known to the third party that to that particular income has been escaped. The statement recorded from the third party without linkage of evidence found in the premises of the assessee and relying on such statement is against the provisions of law. The department has also not identified

BHAVANASI YELLA RAO vs. THE ACIT,, VIJAYAWADA

In the result, the assessee’s appeals in ITA Nos

ITA 267/VIZ/2017[2010-2011]Status: DisposedITAT Visakhapatnam19 Jan 2018AY 2010-2011

Bench: Shri V. Durga Rao & Shri D.S. Sunder Singhआयकर अपील सं./I.T.A.No.265, 266, 267 & 268/Vizag/2017 (धनधाारण िर्ा / Assessment Years: (2007-08, 2009-10, 2010-11 & 2011-12) Bhavanasi Yella Rao Acit, Central Circle Guntur Vijayawada [Pan No.Acjpb0307J] (अपीलाथी / Appellant) (प्रत्याथी / Respondent) आयकर अपील सं./I.T.A.No.351/Vizag/2017 (धनधाारण िर्ा / Assessment Year: 2011-12) Acit, Central Circle Bhavanasi Yella Rao Vijayawada Guntur (अपीलाथी / Appellant) (प्रत्याथी / Respondent) अपीलाथी की ओर से / Appellant By : Shri G.V.N. Hari, Ar प्रत्याथी की ओर से / Respondent By : Shri Debakumar Sonowal, Dr सुनिाई की तारीख / Date Of Hearing : 09.01.2018 घोर्णा की तारीख / Date Of Pronouncement : 19.01.2018

For Appellant: Shri G.V.N. Hari, ARFor Respondent: Shri Debakumar Sonowal
Section 132Section 143(2)Section 143(3)Section 153A

reassessing the total income of the assessment year 2004-05 to 2007-08 in the absence of any seized materials. Accordingly, we direct the A.O. to delete the additions

BHAVANASI YELLA RAO vs. THE ACIT,, VIJAYAWADA

In the result, the assessee’s appeals in ITA Nos

ITA 266/VIZ/2017[2009-2010]Status: DisposedITAT Visakhapatnam19 Jan 2018AY 2009-2010

Bench: Shri V. Durga Rao & Shri D.S. Sunder Singhआयकर अपील सं./I.T.A.No.265, 266, 267 & 268/Vizag/2017 (धनधाारण िर्ा / Assessment Years: (2007-08, 2009-10, 2010-11 & 2011-12) Bhavanasi Yella Rao Acit, Central Circle Guntur Vijayawada [Pan No.Acjpb0307J] (अपीलाथी / Appellant) (प्रत्याथी / Respondent) आयकर अपील सं./I.T.A.No.351/Vizag/2017 (धनधाारण िर्ा / Assessment Year: 2011-12) Acit, Central Circle Bhavanasi Yella Rao Vijayawada Guntur (अपीलाथी / Appellant) (प्रत्याथी / Respondent) अपीलाथी की ओर से / Appellant By : Shri G.V.N. Hari, Ar प्रत्याथी की ओर से / Respondent By : Shri Debakumar Sonowal, Dr सुनिाई की तारीख / Date Of Hearing : 09.01.2018 घोर्णा की तारीख / Date Of Pronouncement : 19.01.2018

For Appellant: Shri G.V.N. Hari, ARFor Respondent: Shri Debakumar Sonowal
Section 132Section 143(2)Section 143(3)Section 153A

reassessing the total income of the assessment year 2004-05 to 2007-08 in the absence of any seized materials. Accordingly, we direct the A.O. to delete the additions

BHAVANASI YELLA RAO vs. THE ACIT,, VIJAYAWADA

In the result, the assessee’s appeals in ITA Nos

ITA 265/VIZ/2017[2007-2008]Status: DisposedITAT Visakhapatnam19 Jan 2018AY 2007-2008

Bench: Shri V. Durga Rao & Shri D.S. Sunder Singhआयकर अपील सं./I.T.A.No.265, 266, 267 & 268/Vizag/2017 (धनधाारण िर्ा / Assessment Years: (2007-08, 2009-10, 2010-11 & 2011-12) Bhavanasi Yella Rao Acit, Central Circle Guntur Vijayawada [Pan No.Acjpb0307J] (अपीलाथी / Appellant) (प्रत्याथी / Respondent) आयकर अपील सं./I.T.A.No.351/Vizag/2017 (धनधाारण िर्ा / Assessment Year: 2011-12) Acit, Central Circle Bhavanasi Yella Rao Vijayawada Guntur (अपीलाथी / Appellant) (प्रत्याथी / Respondent) अपीलाथी की ओर से / Appellant By : Shri G.V.N. Hari, Ar प्रत्याथी की ओर से / Respondent By : Shri Debakumar Sonowal, Dr सुनिाई की तारीख / Date Of Hearing : 09.01.2018 घोर्णा की तारीख / Date Of Pronouncement : 19.01.2018

For Appellant: Shri G.V.N. Hari, ARFor Respondent: Shri Debakumar Sonowal
Section 132Section 143(2)Section 143(3)Section 153A

reassessing the total income of the assessment year 2004-05 to 2007-08 in the absence of any seized materials. Accordingly, we direct the A.O. to delete the additions

BHAVANASI YELLA RAO vs. THE ACIT,, VIJAYAWADA

In the result, the assessee’s appeals in ITA Nos

ITA 268/VIZ/2017[2011-2012]Status: DisposedITAT Visakhapatnam19 Jan 2018AY 2011-2012

Bench: Shri V. Durga Rao & Shri D.S. Sunder Singhआयकर अपील सं./I.T.A.No.265, 266, 267 & 268/Vizag/2017 (धनधाारण िर्ा / Assessment Years: (2007-08, 2009-10, 2010-11 & 2011-12) Bhavanasi Yella Rao Acit, Central Circle Guntur Vijayawada [Pan No.Acjpb0307J] (अपीलाथी / Appellant) (प्रत्याथी / Respondent) आयकर अपील सं./I.T.A.No.351/Vizag/2017 (धनधाारण िर्ा / Assessment Year: 2011-12) Acit, Central Circle Bhavanasi Yella Rao Vijayawada Guntur (अपीलाथी / Appellant) (प्रत्याथी / Respondent) अपीलाथी की ओर से / Appellant By : Shri G.V.N. Hari, Ar प्रत्याथी की ओर से / Respondent By : Shri Debakumar Sonowal, Dr सुनिाई की तारीख / Date Of Hearing : 09.01.2018 घोर्णा की तारीख / Date Of Pronouncement : 19.01.2018

For Appellant: Shri G.V.N. Hari, ARFor Respondent: Shri Debakumar Sonowal
Section 132Section 143(2)Section 143(3)Section 153A

reassessing the total income of the assessment year 2004-05 to 2007-08 in the absence of any seized materials. Accordingly, we direct the A.O. to delete the additions

DCIT, CENTRAL CIRCLE, VIJAYAWADA vs. SRI BHAVANSI YELLA RAO, PIDUGURALLA

In the result, the assessee’s appeals in ITA Nos

ITA 351/VIZ/2017[2011-2012]Status: DisposedITAT Visakhapatnam19 Jan 2018AY 2011-2012

Bench: Shri V. Durga Rao & Shri D.S. Sunder Singhआयकर अपील सं./I.T.A.No.265, 266, 267 & 268/Vizag/2017 (धनधाारण िर्ा / Assessment Years: (2007-08, 2009-10, 2010-11 & 2011-12) Bhavanasi Yella Rao Acit, Central Circle Guntur Vijayawada [Pan No.Acjpb0307J] (अपीलाथी / Appellant) (प्रत्याथी / Respondent) आयकर अपील सं./I.T.A.No.351/Vizag/2017 (धनधाारण िर्ा / Assessment Year: 2011-12) Acit, Central Circle Bhavanasi Yella Rao Vijayawada Guntur (अपीलाथी / Appellant) (प्रत्याथी / Respondent) अपीलाथी की ओर से / Appellant By : Shri G.V.N. Hari, Ar प्रत्याथी की ओर से / Respondent By : Shri Debakumar Sonowal, Dr सुनिाई की तारीख / Date Of Hearing : 09.01.2018 घोर्णा की तारीख / Date Of Pronouncement : 19.01.2018

For Appellant: Shri G.V.N. Hari, ARFor Respondent: Shri Debakumar Sonowal
Section 132Section 143(2)Section 143(3)Section 153A

reassessing the total income of the assessment year 2004-05 to 2007-08 in the absence of any seized materials. Accordingly, we direct the A.O. to delete the additions

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

reassess the total income in respect of each assessment year following with such six assessment years. Therefore, the Ld.DR argued that the contention of the 8 I.T.A. Nos.168 to 174/Viz/2014 Arunachalam Manickavel, Guntur Ld.AR that the assessment should not be made without the basis of seized material for the assessments within the block of six years is erroneous and argued

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

reassess the total income in respect of each assessment year following with such six assessment years. Therefore, the Ld.DR argued that the contention of the 8 I.T.A. Nos.168 to 174/Viz/2014 Arunachalam Manickavel, Guntur Ld.AR that the assessment should not be made without the basis of seized material for the assessments within the block of six years is erroneous and argued

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

reassess the total income in respect of each assessment year following with such six assessment years. Therefore, the Ld.DR argued that the contention of the 8 I.T.A. Nos.168 to 174/Viz/2014 Arunachalam Manickavel, Guntur Ld.AR that the assessment should not be made without the basis of seized material for the assessments within the block of six years is erroneous and argued

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

reassess the total income in respect of each assessment year following with such six assessment years. Therefore, the Ld.DR argued that the contention of the 8 I.T.A. Nos.168 to 174/Viz/2014 Arunachalam Manickavel, Guntur Ld.AR that the assessment should not be made without the basis of seized material for the assessments within the block of six years is erroneous and argued

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 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

reassess the total income in respect of each assessment year following with such six assessment years. Therefore, the Ld.DR argued that the contention of the 8 I.T.A. Nos.168 to 174/Viz/2014 Arunachalam Manickavel, Guntur Ld.AR that the assessment should not be made without the basis of seized material for the assessments within the block of six years is erroneous and argued

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

reassess the total income in respect of each assessment year following with such six assessment years. Therefore, the Ld.DR argued that the contention of the 8 I.T.A. Nos.168 to 174/Viz/2014 Arunachalam Manickavel, Guntur Ld.AR that the assessment should not be made without the basis of seized material for the assessments within the block of six years is erroneous and argued

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

reassess the total income in respect of each assessment year following with such six assessment years. Therefore, the Ld.DR argued that the contention of the 8 I.T.A. Nos.168 to 174/Viz/2014 Arunachalam Manickavel, Guntur Ld.AR that the assessment should not be made without the basis of seized material for the assessments within the block of six years is erroneous and argued

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

reassess the total income in respect of each assessment year following with such six assessment years. Therefore, the Ld.DR argued that the contention of the 8 I.T.A. Nos.168 to 174/Viz/2014 Arunachalam Manickavel, Guntur Ld.AR that the assessment should not be made without the basis of seized material for the assessments within the block of six years is erroneous and argued

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

ITA 239/VIZ/2020[2012-13]Status: DisposedITAT Visakhapatnam28 May 2024AY 2012-13

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)

For Appellant: Shri G.V.N.Hari, ARFor Respondent: Dr.Aparna Villuri, DR
Section 131Section 132Section 143(3)Section 271(1)(c)

additions to the returned income based on the voluntary disclosure made by the assessee company, while recording it’s statement u/s 132(4) of the Act. Since the contract with Glaxo SmithKline Consumer Health Care Ltd. commenced from 01.07.2015, it cannot be used as an evidence for differential pricing for the earlier A.Ys

BHAVANASI ANJANEYULU vs. THE ACIT,, VIJAYAWADA

In the result, the appeal of the assessee in ITA No

ITA 262/VIZ/2017[2007-2008]Status: DisposedITAT Visakhapatnam19 Jan 2018AY 2007-2008

Bench: Shri V. Durga Rao & Shri D.S. Sunder Singhआयकर अपील सं./I.T.A.No.261, 262 & 263/Vizag/2017 (धनधाारण िर्ा / Assessment Years: 2005-06, 2007-08 & 2008-09) Bhavanasi Anjaneyulu Acit, Central Circle Guntur Vijayawada [Pan No.Acjpb0329C] (अपीलाथी / Appellant) (प्रत्याथी / Respondent)

For Appellant: Shri G.V.N. Hari, ARFor Respondent: Shri Debakumar Sonowal
Section 132Section 143(3)Section 153ASection 68

reassessing the total income of the assessment year 2004-05 to 2007-08 in the absence of any seized materials. Accordingly, we direct the A.O. to delete the additions

BHAVANASI ANJANEYULU vs. THE ACIT,, VIJAYAWADA

In the result, the appeal of the assessee in ITA No

ITA 263/VIZ/2017[2008-2009]Status: DisposedITAT Visakhapatnam19 Jan 2018AY 2008-2009

Bench: Shri V. Durga Rao & Shri D.S. Sunder Singhआयकर अपील सं./I.T.A.No.261, 262 & 263/Vizag/2017 (धनधाारण िर्ा / Assessment Years: 2005-06, 2007-08 & 2008-09) Bhavanasi Anjaneyulu Acit, Central Circle Guntur Vijayawada [Pan No.Acjpb0329C] (अपीलाथी / Appellant) (प्रत्याथी / Respondent)

For Appellant: Shri G.V.N. Hari, ARFor Respondent: Shri Debakumar Sonowal
Section 132Section 143(3)Section 153ASection 68

reassessing the total income of the assessment year 2004-05 to 2007-08 in the absence of any seized materials. Accordingly, we direct the A.O. to delete the additions

BHAVANASI ANJANEYULU vs. THE ACIT,, VIJAYAWADA

In the result, the appeal of the assessee in ITA No

ITA 261/VIZ/2017[2005-2006]Status: DisposedITAT Visakhapatnam19 Jan 2018AY 2005-2006

Bench: Shri V. Durga Rao & Shri D.S. Sunder Singhआयकर अपील सं./I.T.A.No.261, 262 & 263/Vizag/2017 (धनधाारण िर्ा / Assessment Years: 2005-06, 2007-08 & 2008-09) Bhavanasi Anjaneyulu Acit, Central Circle Guntur Vijayawada [Pan No.Acjpb0329C] (अपीलाथी / Appellant) (प्रत्याथी / Respondent)

For Appellant: Shri G.V.N. Hari, ARFor Respondent: Shri Debakumar Sonowal
Section 132Section 143(3)Section 153ASection 68

reassessing the total income of the assessment year 2004-05 to 2007-08 in the absence of any seized materials. Accordingly, we direct the A.O. to delete the additions

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