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

In the result, appeal of the assessee is dismissed

Bench: Shri V. Durga Rao& Shri D.S. Sunder Singhआयकर अपील सं./I.T.A.No.266/Viz/2019 (ननधधारण वर्ा/Assessment Year : 2012-13) Smt.Grandhi Anupama Vs. Asst.Commissioner Of D.No.26-08-62 Income Tax R.R.M.R.Road Circle-4(1) Visakhapatnam Visakhapatnam [Pan : Aeepg9011P] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) अपीलधथी की ओर से/ Appellant By : Shri G.V.N.Hari, Ar प्रत्यधथी की ओर से / Respondent By : Shri D.Manoj Kumar, Dr सुनवधई की तधरीख / Date Of Hearing : 05.11.2019 घोर्णध की तधरीख/Date Of Pronouncement : 15 .11.2019 आदेश /O R D E R

reassess under Section 147 or pass an order enhancing the assessment or reducing a refund already made or otherwise increasing the liability of the assessee wider Section 154, for any assessment year beginning on or before the 1st day of April, 2001". (Emphasis supplied) Rule 8D: Method for determining amount of expenditure in relation to Income not includible in total

VULLI RADHAKRISHNA,TUNI vs. INCOME TAX OFFICER, WARD-1, TUNI

Bench: Shri Ravish Sood & Shri Balakrishnan S.आ.अपी.सं /Ita No.359/Viz/2025 (िनधा"रण वष"/Assessment Year: 2015-16) Vulli Radhakrishna, Vs. Income Tax Officer, Tuni. Ward-1, Pan: Aegpv1751H Tuni. (Appellant) (Respondent) िनधा"रती "ारा/Assessee By: Shri Gvn Hari, Advocate राज" व "ारा/Revenue By: Dr. Aparna Villuri, Sr. Ar सुनवाई की तारीख/Date Of 04/12/2025 Hearing: घोषणा की तारीख/Date Of 19/12/2025 Pronouncement: आदेश / Order Per. Ravish Sood, Jm: The Present Appeal Filed By The Assessee Is Directed Against The Order Passed By The Commissioner Of Income-Tax (Appeals), National Faceless Appeal Centre (Nfac), Delhi, Dated 17/03/2025, Which In Turn Arises From The Order Passed By The Assessing Officer (For Short “A.O.”) Under Section 147 R.W.S 144 R.W.S 144B Of The Income Tax Act, 1961 (For Short “The Act”) Dated 26/03/2022 For Assessment Year (Ay) 2015-16. 2 Vulli Radhakrishna Vs. Ito

section 69A of the Act: Rs. 28,82,633/-; (ii) addition of unexplained payment of credit cards bills: Rs.11,79,160/-; (iii) unexplained investment towards purchase of equity shares: Rs.3,76,565/-; and (iv) short term capital gains (STCG) on sale of equity shares: Rs.1,68,552/-. 4. Aggrieved, the assessee carried the matter in appeal before

SMT. L SUDHA BALA, L/R OF LATE SRI L.NARSA REDDY,GUNTUR vs. THE DCIT, SPECIAL RANGE GUNTUR, GUNTUR

In the result, the appeals of the assessee are dismissed

Bench: Shri V. Durga Rao& Shri D.S. Sunder Singhआयकर अपील सं./I.T.A.No.260 & 261/Viz/2012 (धििाारण िर्ा/ Assessment Years :1984-85 & 1985-86 Respectively) L.Sudha Bala Vs. Dy.Commissioner Of L/R Of Late Sri L Narasa Reddy Income Tax Prop.Sri Venkateswara Agro Chemicals Special Range Industries Guntur 2-14-101, Syamala Nagar 2Nd Lane, Guntur [Pan : Acgpl2351P] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent)

160 ITR 275 (Pat): (1986) 54 CTR 53 (Pat). 5.6. The Gujarat High Court, in the case of CIT vs. Ahmedabad Mfg. Calico Printing Co. LW., reported in (1977) 106 ITR 159 (Guj), has expressed the view that even when it is held that the ground on which reassessment initiated was found to be not surviving, the reassessment could still

SMT. L SUDHA BALA, L/R OF LATE SRI L.NARSA REDDY,GUNTUR vs. THE DCIT, SPECIAL RANGE GUNTUR, GUNTUR

In the result, the appeals of the assessee are dismissed

Bench: Shri V. Durga Rao& Shri D.S. Sunder Singhआयकर अपील सं./I.T.A.No.260 & 261/Viz/2012 (धििाारण िर्ा/ Assessment Years :1984-85 & 1985-86 Respectively) L.Sudha Bala Vs. Dy.Commissioner Of L/R Of Late Sri L Narasa Reddy Income Tax Prop.Sri Venkateswara Agro Chemicals Special Range Industries Guntur 2-14-101, Syamala Nagar 2Nd Lane, Guntur [Pan : Acgpl2351P] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent)

160 ITR 275 (Pat): (1986) 54 CTR 53 (Pat). 5.6. The Gujarat High Court, in the case of CIT vs. Ahmedabad Mfg. Calico Printing Co. LW., reported in (1977) 106 ITR 159 (Guj), has expressed the view that even when it is held that the ground on which reassessment initiated was found to be not surviving, the reassessment could still

KASAPU RAMESH BABU,VISAKHAPATNAM vs. THE INCOME TAX OFFICER, WARD-1(4), , VISAKHAPATNAM

In the result, appeal filed by the Assessee stands allowed

Bench: Shri N.K. Choudhry, Hon’Ble & Shri D.S. Sunder Singh, Hon'Ble

reassess such income and also any other income chargeable to tax which has escaped assessment and which comes to his notice subsequently in the course of proceedings under this section, or recompute the loss or the depreciation allowance or any other allowance, as the case may be, for the a.y. concerned (hereafter in this section and in sections

HOTEL SELECTION GRAND,TADEPALLIGUDEM vs. INCOME TAX OFFICER, WARD-1, TADEPALLIGUDEM

Bench: Shri Ravish Sood, Hon'Ble & Shri Omkareshwar Chidara, Hon'Bleआयकर अपीलसं./I.T.A.No.741/Viz/2025 (निर्धारण वर्ष / Assessment Year:2016-17) Hotel Selection Grand Gollagundam Centre K.N. Road Tadepalligudem-534101 Andhra Pradesh [Pan: Aakfh0778C] Vs. Income Tax Officer, Ward -1 Aayakar Bhavan, 2-1-56/1 Opp. Punjab National Bank K.N.Road, Tadepalligudem – 534101 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 Per Ravish Sood, Jm: : Shri I. Kama Sastry, Ca : Sri K.Prasad, Sr.Dr : 12.02.2026 : 18.02.2026 आदेश /Order The Present Appeal Filed By The Assessee Firm Is Directed Against The Order Passed By The Commissioner Of Income Tax (Appeals), Visakhapatnam-3, Dated 24.10.2025, Which In Turn Arises From The Order Passed By The Assessing Officer (For Short "A.O”) Under Section 147 R.W.S. 144 Of The Income-Tax Act, 1961 (For Short, "The Act"), Dated 06.01.2025 For The Assessment Year 2016-17. The Assessee Firm Has Assailed The Impugned Order On The Following Grounds Of Appeal Before Us: "1. The Notice Under Section 148 Issued On 18.04.20232 For The

reassessment or recomputation to be made in pursuance of the notice is to be made on him as the agent of such non-resident, the notice shall not be issued after the expiry of a period of six years from the end of the relevant assessment year. Explanation For the removal of doubts, it is hereby clarified that the provisions

SRINIVASA RAO SIRIVURI PROPRIETOR,VIZIANAGARAM vs. INCOME TAX OFFICER, VIZIANAGARAM

In the result, appeal filed by the assessee is allowed in terms of our aforesaid observations

Bench: Shri Ravish Sood, Hon’Ble & Shri Omkareshwar Chidara, Hon’Ble

160 taxmann.com 13 (Bombay)/(2024) 338 CTR (Bom) 25, which was also authored by one of us (the Chief Justice), where paragraph No.15 reads as under: “15. The validity of a notice must be judged on the basis of the law existing as on the date on which the notice is issued under Section 148 of the Act, which

CHODAY JANAKI RAMAYYA CHOWDARY,VISAKHAPATNAM vs. INCOME TAX OFFICER, WARD-1, KAKINADA

In the result, the appeal filed by the assessee is allowed in terms of my aforesaid observations

Bench: Shri Ravish Sood, Hon’Ble

160 taxmann.com 13 (Bombay)/(2024) 338 CTR (Bom) 25, which was also authored by one of us (the Chief Justice), where paragraph No.15 reads as under: “15. The validity of a notice must be judged on the basis of the law existing as on the date on which the notice is issued under Section 148 of the Act, which

ANDHRA PRADESH HOUSING BOARD,VIJAYAWADA vs. ACIT/DCIT, CIRCLE-1(1), VIJAYAWADA

In the result, the appeal filed by the assessee is allowed in terms of our aforesaid observations

Bench: Shri Ravish Sood, Hon’Ble & Shri Omkareshwar Chidara, Hon’Ble

reassessment or recomputation to be made in pursuance of the notice is to be made on him as the agent of such non-resident, the notice shall not be issued after the expiry of a period of six years from the end of the relevant assessment year. Explanation For the removal of doubts, it is hereby clarified that the provisions