SRINIVASA RAO ARNEPALLI,KRISHNA DIST vs. PRINCIPAL COMMISSIONER OF INCOME TAX, VIJAYAWADA

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

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपील सं./I.T.A.No.153/Viz/2023 (ननधधारण वर्ा / Assessment Year : 2017-18) Srinivasa Rao Arnepalli Vs. Principal Commissioner Of Bhavishya Edible Oil Refinery Income Tax 140/1, Kodurupadu Vijayawada Bapulapadu Mandalam Krishna Dist. [Pan : Aftpa9285K] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent)

natural justice. 4. The only contention of the assessee is that the assessee filed reply before the PCIT, but the Ld.PCIT without considering the submissions, without according second and subsequent opportunity to submit further information to substantiate the assessee’s case proceeded with revision proceedings and passed order u/s 263 dated 16.03.2022, without calling for further information, documentary evidences, books

KUMAR PAPPU SINGH,TANUKU vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-1, , ELURU

In the result, appeal of the assessee is allowed

Bench: Shri V. Durga Rao& Shri D.S. Sunder Singhआयकर अपील सं./I.T.A.No.270/Viz/2018 (धििाारण िर्ा/Assessment Year:2013-2014) Sri Kumar Pappu Singh Vs. Dy.Commissioner Of D.No.23-3-26, Sundaram Nagar Income Tax, Sajjapuram Circle-1, Kks Towers, Tanuku Rr Pet, Eluru [Pan : Aeepp2496P] Andhra Pradesh (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent)

justice. In this case, the assessee is shareholder in M/s Jai Maakali Poultry Products and holding 75,900 shares out of total shares of 1,00,000/- which works out to 76% of the total share holding. There are total seven share holders in the company, all of them are close relatives either legal ascendants or descendants. The assessee

ARIHANT CONSTRUCTIONS, ,VISAKHAPATNAM vs. THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-4(1), , VISAKHAPATNAM

In the result, appeals of the assessee for the A

Bench: Shri V. Durga Rao& Shri D.S. Sunder Singhआयकर अपील सं./I.T.A.No.321-325/Viz/2019 (ननधधारण वर्ा/Assessment Year : 2011-12 To 2015-16) M/S Arihant Constructions Vs. Asst.Commissioner Of Income Tax M/S B.V.Rao & Co Llp Circle-4(1) Chartered Accountants Visakhapatnam Ff-1, Satya Lakshmi Vinayaka Towers, Madhuranagar Visakhapatnam [Pan : Aarfa0600P] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) अपीलधथी की ओर से/ Appellant By : Shri B.V.Rao, Ar प्रत्यधथी की ओर से / Respondent By : Shri D.V.Subba Rao, Dr सुनवधई की तधरीख / Date Of Hearing : 05.08.2019 घोर्णध की तधरीख/Date Of Pronouncement : 23 .08.2019

natural justice. 2. Initiation of reassessment proceedings is one to change of opinion and the same is against provisions of section

ARIHANT CONSTRUCTIONS, ,VISAKHAPATNAM vs. THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-4(1), , VISAKHAPATNAM

In the result, appeals of the assessee for the A

Bench: Shri V. Durga Rao& Shri D.S. Sunder Singhआयकर अपील सं./I.T.A.No.321-325/Viz/2019 (ननधधारण वर्ा/Assessment Year : 2011-12 To 2015-16) M/S Arihant Constructions Vs. Asst.Commissioner Of Income Tax M/S B.V.Rao & Co Llp Circle-4(1) Chartered Accountants Visakhapatnam Ff-1, Satya Lakshmi Vinayaka Towers, Madhuranagar Visakhapatnam [Pan : Aarfa0600P] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) अपीलधथी की ओर से/ Appellant By : Shri B.V.Rao, Ar प्रत्यधथी की ओर से / Respondent By : Shri D.V.Subba Rao, Dr सुनवधई की तधरीख / Date Of Hearing : 05.08.2019 घोर्णध की तधरीख/Date Of Pronouncement : 23 .08.2019

natural justice. 2. Initiation of reassessment proceedings is one to change of opinion and the same is against provisions of section

ARIHANT CONSTRUCTIONS, ,VISAKHAPATNAM vs. THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-4(1),, VISAKHAPATNAM

In the result, appeals of the assessee for the A

Bench: Shri V. Durga Rao& Shri D.S. Sunder Singhआयकर अपील सं./I.T.A.No.321-325/Viz/2019 (ननधधारण वर्ा/Assessment Year : 2011-12 To 2015-16) M/S Arihant Constructions Vs. Asst.Commissioner Of Income Tax M/S B.V.Rao & Co Llp Circle-4(1) Chartered Accountants Visakhapatnam Ff-1, Satya Lakshmi Vinayaka Towers, Madhuranagar Visakhapatnam [Pan : Aarfa0600P] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) अपीलधथी की ओर से/ Appellant By : Shri B.V.Rao, Ar प्रत्यधथी की ओर से / Respondent By : Shri D.V.Subba Rao, Dr सुनवधई की तधरीख / Date Of Hearing : 05.08.2019 घोर्णध की तधरीख/Date Of Pronouncement : 23 .08.2019

natural justice. 2. Initiation of reassessment proceedings is one to change of opinion and the same is against provisions of section

ARIHANT CONSTRUCTIONS, ,VISAKHAPATNAM vs. THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-4(1),, VISAKHAPATNAM

In the result, appeals of the assessee for the A

Bench: Shri V. Durga Rao& Shri D.S. Sunder Singhआयकर अपील सं./I.T.A.No.321-325/Viz/2019 (ननधधारण वर्ा/Assessment Year : 2011-12 To 2015-16) M/S Arihant Constructions Vs. Asst.Commissioner Of Income Tax M/S B.V.Rao & Co Llp Circle-4(1) Chartered Accountants Visakhapatnam Ff-1, Satya Lakshmi Vinayaka Towers, Madhuranagar Visakhapatnam [Pan : Aarfa0600P] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) अपीलधथी की ओर से/ Appellant By : Shri B.V.Rao, Ar प्रत्यधथी की ओर से / Respondent By : Shri D.V.Subba Rao, Dr सुनवधई की तधरीख / Date Of Hearing : 05.08.2019 घोर्णध की तधरीख/Date Of Pronouncement : 23 .08.2019

natural justice. 2. Initiation of reassessment proceedings is one to change of opinion and the same is against provisions of section

NV VASANTHA RAO,,VISAKHAPATNAM vs. THE ITO,, VISAKHAPATNAM

Bench: Shri V. Durga Rao& Shri D.S. Sunder Singhआयकर अपील सं./I.T.A.Nos.72-76/Viz/2015 (धनधाारण िर्ा/Assessment Year:2007-08 To 2011-12 Respectively) N.V.Vasantha Rao Vs. Income Tax Officer D.No.30-6-19/A Ward-3(1) Opp: 2 Town P.S. Visakhapatnam Dabagardens Visakhapatnam [Pan :Aahpv0349Q] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) अपीलाथी की ओरसे/ Appellant By : Shri, I Kama Sastry, Ar प्रत्याथी की ओर से/ Respondent By : Shri, T.Satyanandham, Dr सुनिाई की तारीख / Date Of Hearing : 29.05.2018 06.06.2018 घोषणा की तारीख/Date Of Pronouncement :

justice. Nature of mistake will determine whether a return, order or proceeding is vitiated or not. 9. The existence of a valid notice under Section 148 of the Act is a condition precedent, which has been complied with herein. The I.T.A.T. has set aside the reassessment

NV VASANTHA RAO,,VISAKHAPATNAM vs. THE ITO,, VISAKHAPATNAM

Bench: Shri V. Durga Rao& Shri D.S. Sunder Singhआयकर अपील सं./I.T.A.Nos.72-76/Viz/2015 (धनधाारण िर्ा/Assessment Year:2007-08 To 2011-12 Respectively) N.V.Vasantha Rao Vs. Income Tax Officer D.No.30-6-19/A Ward-3(1) Opp: 2 Town P.S. Visakhapatnam Dabagardens Visakhapatnam [Pan :Aahpv0349Q] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) अपीलाथी की ओरसे/ Appellant By : Shri, I Kama Sastry, Ar प्रत्याथी की ओर से/ Respondent By : Shri, T.Satyanandham, Dr सुनिाई की तारीख / Date Of Hearing : 29.05.2018 06.06.2018 घोषणा की तारीख/Date Of Pronouncement :

justice. Nature of mistake will determine whether a return, order or proceeding is vitiated or not. 9. The existence of a valid notice under Section 148 of the Act is a condition precedent, which has been complied with herein. The I.T.A.T. has set aside the reassessment

NV VASANTHA RAO,,VISAKHAPATNAM vs. THE ITO,, VISAKHAPATNAM

Bench: Shri V. Durga Rao& Shri D.S. Sunder Singhआयकर अपील सं./I.T.A.Nos.72-76/Viz/2015 (धनधाारण िर्ा/Assessment Year:2007-08 To 2011-12 Respectively) N.V.Vasantha Rao Vs. Income Tax Officer D.No.30-6-19/A Ward-3(1) Opp: 2 Town P.S. Visakhapatnam Dabagardens Visakhapatnam [Pan :Aahpv0349Q] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) अपीलाथी की ओरसे/ Appellant By : Shri, I Kama Sastry, Ar प्रत्याथी की ओर से/ Respondent By : Shri, T.Satyanandham, Dr सुनिाई की तारीख / Date Of Hearing : 29.05.2018 06.06.2018 घोषणा की तारीख/Date Of Pronouncement :

justice. Nature of mistake will determine whether a return, order or proceeding is vitiated or not. 9. The existence of a valid notice under Section 148 of the Act is a condition precedent, which has been complied with herein. The I.T.A.T. has set aside the reassessment

NV VASANTHA RAO,,VISAKHAPATNAM vs. THE ITO,, VISAKHAPATNAM

Bench: Shri V. Durga Rao& Shri D.S. Sunder Singhआयकर अपील सं./I.T.A.Nos.72-76/Viz/2015 (धनधाारण िर्ा/Assessment Year:2007-08 To 2011-12 Respectively) N.V.Vasantha Rao Vs. Income Tax Officer D.No.30-6-19/A Ward-3(1) Opp: 2 Town P.S. Visakhapatnam Dabagardens Visakhapatnam [Pan :Aahpv0349Q] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) अपीलाथी की ओरसे/ Appellant By : Shri, I Kama Sastry, Ar प्रत्याथी की ओर से/ Respondent By : Shri, T.Satyanandham, Dr सुनिाई की तारीख / Date Of Hearing : 29.05.2018 06.06.2018 घोषणा की तारीख/Date Of Pronouncement :

justice. Nature of mistake will determine whether a return, order or proceeding is vitiated or not. 9. The existence of a valid notice under Section 148 of the Act is a condition precedent, which has been complied with herein. The I.T.A.T. has set aside the reassessment

NV VASANTHA RAO,,VISAKHAPATNAM vs. THE ITO,, VISAKHAPATNAM

Bench: Shri V. Durga Rao& Shri D.S. Sunder Singhआयकर अपील सं./I.T.A.Nos.72-76/Viz/2015 (धनधाारण िर्ा/Assessment Year:2007-08 To 2011-12 Respectively) N.V.Vasantha Rao Vs. Income Tax Officer D.No.30-6-19/A Ward-3(1) Opp: 2 Town P.S. Visakhapatnam Dabagardens Visakhapatnam [Pan :Aahpv0349Q] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) अपीलाथी की ओरसे/ Appellant By : Shri, I Kama Sastry, Ar प्रत्याथी की ओर से/ Respondent By : Shri, T.Satyanandham, Dr सुनिाई की तारीख / Date Of Hearing : 29.05.2018 06.06.2018 घोषणा की तारीख/Date Of Pronouncement :

justice. Nature of mistake will determine whether a return, order or proceeding is vitiated or not. 9. The existence of a valid notice under Section 148 of the Act is a condition precedent, which has been complied with herein. The I.T.A.T. has set aside the reassessment

JAGAN MOHAN RAO VALLURU,VIJAYAWADA vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-2(1), VIJAYAWADA

Bench: Shri Ravish Sood, Hon'Ble & Shri Omkareshwar Chidara, Hon'Bleआयकर अपीलसं./I.T.A.No.468/Viz/2025 (निर्धारण वर्ष / Assessment Year:2009-10) Sai Sri Anusha Valluru 62-8, Flat No. 201 Kesava Residency Netaji Street, Patamata Vijayawada [Pan: Ahopv5451H] Vs. Dcit – Circle-2(1) C.R. Building, 1St Floor Annex M.G.Road, Vijayawada-520002 Andhra Pradesh आयकर अपीलसं./I.T.A.No.469/Viz/2025 (निर्धारण वर्ष / Assessment Year:2009-10) Jagan Mohan Rao Valluru Vs. Dcit – Circle-2(1) 63-1-3, Ramalayam Street Patamatalanka Vijayawada – 520010 Andhra Pradesh [Pan: Ahopv4864A] C.R. Building, 1St Floor Annex M.G.Road, Vijayawada-520002 Andhra Pradesh करदाता का प्रतिनिधित्व/ Assessee Represented By राजस्व का प्रतिनिधित्व/ Department Represented By सुनवाई समाप्त होने की तिथि/ Date Of Conclusion Of Hearing घोषणा की तारीख/Date Of Pronouncement : Shri C. Subrahmanyam, Ca : Shri D. Hema Bhupal, Sr.Dr : 16.02.2026 : 27.02.2026 Per Ravish Sood, Jm: आदेश /Order

reassessment order which is non-existent. 5. For the foregoing reasons, as may be urged at the time of hearing, the appellant prays that the assessment order passed by the Learned Commissioner of Income Tax (Appeals) be quashed, and that the addition made therein be deleted, as being contrary to law, facts, and principles of natural justice

SAI SRI ANUSHA VALLURU,VIJAYAWADA vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-2(1), VIJAYAWADA

Bench: Shri Ravish Sood, Hon'Ble & Shri Omkareshwar Chidara, Hon'Bleआयकर अपीलसं./I.T.A.No.468/Viz/2025 (निर्धारण वर्ष / Assessment Year:2009-10) Sai Sri Anusha Valluru 62-8, Flat No. 201 Kesava Residency Netaji Street, Patamata Vijayawada [Pan: Ahopv5451H] Vs. Dcit – Circle-2(1) C.R. Building, 1St Floor Annex M.G.Road, Vijayawada-520002 Andhra Pradesh आयकर अपीलसं./I.T.A.No.469/Viz/2025 (निर्धारण वर्ष / Assessment Year:2009-10) Jagan Mohan Rao Valluru Vs. Dcit – Circle-2(1) 63-1-3, Ramalayam Street Patamatalanka Vijayawada – 520010 Andhra Pradesh [Pan: Ahopv4864A] C.R. Building, 1St Floor Annex M.G.Road, Vijayawada-520002 Andhra Pradesh करदाता का प्रतिनिधित्व/ Assessee Represented By राजस्व का प्रतिनिधित्व/ Department Represented By सुनवाई समाप्त होने की तिथि/ Date Of Conclusion Of Hearing घोषणा की तारीख/Date Of Pronouncement : Shri C. Subrahmanyam, Ca : Shri D. Hema Bhupal, Sr.Dr : 16.02.2026 : 27.02.2026 Per Ravish Sood, Jm: आदेश /Order

reassessment order which is non-existent. 5. For the foregoing reasons, as may be urged at the time of hearing, the appellant prays that the assessment order passed by the Learned Commissioner of Income Tax (Appeals) be quashed, and that the addition made therein be deleted, as being contrary to law, facts, and principles of natural justice

GANDEM NAGESWARA RAO,VISAKHAPATNAM vs. INCOME TAX OFFICER, WARD-1, ANAKAPALLE

reassessment proceedings are liable to be quashed as void-ab-initio. 2. The notice issued U/s. 148 of the Act on 16/03/2023 by the jurisdictional Assessing Officer is invalid inasmuch as the same was in contravention of the scheme notified U/s. 151A of the Act.” 3. At the outset, we noticed that there is a delay of 46 days

SUNIL KUMAR PEJJAI,CHILAKALURIPETA vs. INCOME-TAX OFFICER, WARD-2(1), GUNTUR

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

Bench: Shri Vijay Pal Rao & Shri Madhusudan Sawdia

justice-oriented and liberal approach should be taken while dealing with the application filed by an appellant seeking condonation of the delay in filing of the appeal. Accordingly, taking a judicial and liberal approach, we condone the delay of 59 days in filing the appeal and admit the same for adjudication on merits. 5. The assessee has raised the following

SOUBHAGYA PROJECTS (P) LIMITED,RAVULA vs. THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-1, , RAJAHMUNDRY

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

Bench: Shri N.K.Choudhry, Hon’Ble & Shri D.S. Sunder Singh, Hon’Bleआयकर अपील सं./I.T.A.No.306 & 307/Viz/2019 (निर्धारण वर्ा/Assessment Year:2010-11) M/S Soubhagya Projects (P) Ltd. Vs. Asst.Commissioner Of D.No.8-243, Ravulapalem Income Tax Main Road, Opp.Police Station Circle-I East Godavari Dist. Rajamahendravaram [Pan : Aaecs2802H] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent)

reassessment u/s 144 r.w.s. 147 on 22.02.2019. In both the appeals, the Ld.AR submitted that the Ld.CIT(A) did not consider the additional evidence furnished by the assessee though admitted and called for remand report from the AO. Therefore, submitted that the appeal orders passed by the Ld.CIT(A) may 3 ITA No.306 & 307/Viz/2019, A.Y.2010-11 M/s Soubhagya Projects

SOUBHAGYA PROJECTS (P) LIMITED,RAVULAPALEM vs. THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-1, , RAJAHMUNDRY

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

Bench: Shri N.K.Choudhry, Hon’Ble & Shri D.S. Sunder Singh, Hon’Bleआयकर अपील सं./I.T.A.No.306 & 307/Viz/2019 (निर्धारण वर्ा/Assessment Year:2010-11) M/S Soubhagya Projects (P) Ltd. Vs. Asst.Commissioner Of D.No.8-243, Ravulapalem Income Tax Main Road, Opp.Police Station Circle-I East Godavari Dist. Rajamahendravaram [Pan : Aaecs2802H] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent)

reassessment u/s 144 r.w.s. 147 on 22.02.2019. In both the appeals, the Ld.AR submitted that the Ld.CIT(A) did not consider the additional evidence furnished by the assessee though admitted and called for remand report from the AO. Therefore, submitted that the appeal orders passed by the Ld.CIT(A) may 3 ITA No.306 & 307/Viz/2019, A.Y.2010-11 M/s Soubhagya Projects

SREEPADA VENKATASUBBAMMA,ACHANTA vs. INCOME TAX OFFICER, WARD-1, PALAKOL

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

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपील सं./I.T.A.No.29/Viz/2024 (ननधधारण वर्ा / Assessment Year : 2013-14) Sreepada Venkatasubbamma Vs. Income Tax Officer D.No.4-166 Ward-1 Brahmana Veedhi Palakol Penumanchili, Achanta West Godavari Dist [Pan : Djzps9581M] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent)

reassessment proceedings as void-ab-initio. 4. Without prejudice to Ground No.2 and Ground No.3, the learned Commissioner of Income Tax (Appeals) ought to have directed the assessing officer to delete the addition of Rs.1,87,73,000/- made u/s 69A of the Act towards alleged unexplained cash deposits in bank accounts. 5. Any other grounds may be urged