ARUNACHALAM MANICKAVE,,GUNTUR vs. THE CIT (A),-3,, VISAKHAPATNAM

In the result, the appeals filed by the assessee for the AYs

Bench: Shri V. Durga Rao & Shri D.S. Sunder Singh

reassessment to give effect to the order of the Ld.CIT(C) and called for the explanation of the assessee, who in turn stated that the entire packing material was purchased by the assessee with proper bills and vouchers and there was no contract. Further, the assessee also stated that Central Excise and VAT also was collected by the vendor

ARUNACHALAM MANICKAVE,,GUNTUR vs. THE CIT (A),-3,, VISAKHAPATNAM

In the result, the appeals filed by the assessee for the AYs

Bench: Shri V. Durga Rao & Shri D.S. Sunder Singh

reassessment to give effect to the order of the Ld.CIT(C) and called for the explanation of the assessee, who in turn stated that the entire packing material was purchased by the assessee with proper bills and vouchers and there was no contract. Further, the assessee also stated that Central Excise and VAT also was collected by the vendor

ARUNACHALAM MANICKAVE,,GUNTUR vs. THE CIT (A),-3,, VISAKHAPATNAM

In the result, the appeals filed by the assessee for the AYs

Bench: Shri V. Durga Rao & Shri D.S. Sunder Singh

reassessment to give effect to the order of the Ld.CIT(C) and called for the explanation of the assessee, who in turn stated that the entire packing material was purchased by the assessee with proper bills and vouchers and there was no contract. Further, the assessee also stated that Central Excise and VAT also was collected by the vendor

ARUNACHALAM MANICKAVE,,GUNTUR vs. THE CIT (A),-3,, VISAKHAPATNAM

In the result, the appeals filed by the assessee for the AYs

Bench: Shri V. Durga Rao & Shri D.S. Sunder Singh

reassessment to give effect to the order of the Ld.CIT(C) and called for the explanation of the assessee, who in turn stated that the entire packing material was purchased by the assessee with proper bills and vouchers and there was no contract. Further, the assessee also stated that Central Excise and VAT also was collected by the vendor

ARUNACHALAM MANICKAVE,,GUNTUR vs. THE CIT (A),-3,, VISAKHAPATNAM

In the result, the appeals filed by the assessee for the AYs

Bench: Shri V. Durga Rao & Shri D.S. Sunder Singh

reassessment to give effect to the order of the Ld.CIT(C) and called for the explanation of the assessee, who in turn stated that the entire packing material was purchased by the assessee with proper bills and vouchers and there was no contract. Further, the assessee also stated that Central Excise and VAT also was collected by the vendor

ARIMILLI RAMA KRISHNA,WEST GODAVARI DIST vs. ACIT, CIRCLE-1, RAJAHMUNDRY

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

194C and u/s 194J (as per 26AS) were more than the receipts shown in the return of income; and (ii) cash deposits in savings bank accounts were more Page. No 2 I.T.A.No.639/VIZ/2025 Arimilli Rama Krishna than the turnover. The AO, vide his order passed under section 143(3) of the Act dated 27.06.2016, framed the assessment and accepted