EROTHI LATHA RANI,VISAKHAPATNAM vs. INCOME TAX OFFICER, WARD-4(1), VISAKHAPATNAM
In the result, appeal filed by the assessee is allowed
ITA 184/VIZ/2023[2009-10]Status: DisposedITAT Visakhapatnam22 Aug 2025AY 2009-10
Bench: Shri Ravish Sood, Hon’Ble & Shri S Balakrishnan, Hon’Bleआईटीए. नं. / Ita No. 184/Viz/2023 निर्धारण वर्ा/ Assessment Year:2009-10) Erothi Latha Rani V. Income Tax Officer – Ward – 4(1) D.No. 34-10-1/B Income Tax Office Daya’S Street, Gnanapuram Pratyakshakar Bhavan Visakhapatnam – 530004 M.V.P. Double Road Andhra Pradesh Visakhapatnam – 530017 Andhra Pradesh [Pan:Aavpe7676H] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) आईटीए. नं. / Ita No. 185/Viz/2023 निर्धारण वर्ा/ Assessment Year:2009-10) Erothi Purnima Rani V. Income Tax Officer – Ward – 4(1) D.No. 34-10-1/B Income Tax Office Daya’S Street, Gnanapuram Pratyakshakar Bhavan Visakhapatnam – 530004 M.V.P. Double Road Andhra Pradesh Visakhapatnam – 530017 Andhra Pradesh [Pan:Aavpe7311H] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) करदाता का प्रतततितित्व/ Assessee Represented By : Smt A. Aruna, Advocate राजस्व का प्रतततितित्व/ Department Represented By : Dr. Aparna Villuri, Sr.Ar
Section 143(2)Section 143(3)Section 147Section 148
reassessment proceedings under section 148 of the Act, which was not argued by the Ld. Authorised
Representative [hereinafter “Ld.AR”].
10. Ground No. 3 relates to sustaining the addition of Rs.9,00,000/- under section 69 of the Act. On this issue, Ld.AR submitted that it was not disputed by the revenue that the mother Mrs Erothi Appala Narasamma has given
