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

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

reassessment proceedings are liable to be quashed. 4. The learned Commissioner of Income Tax (Appeals) is not justified in not quashing the assessment order passed by the assessing officer on the ground that the notice u/s 143(2) of the Act was not issued within the time stipulated under the Act. 5. Without prejudice to Ground no.2

SRI DHARIPALLI SAMPATH,,WRANGAL vs. ACIT, CENTRAL CIRCLE-2,, VISAKHAPATNAM

In the result, the appeals of the assessee for the A

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

44,500 S.R. Nagar, Hyderabad D. Sampath Oriental Bankof Commerce, 10812010003930 46,000 Kukatpally, Hyderabad D. Sampath ICICI Bank, Dwarakanagar, 006001527017 59,900 Visakhapatnam D. Sampath Axis Bank, Narasaraopet 369010100141499 14,54,900 D. Sampath HDFC Bank, Dwarakanagar, 00501000158277 1,35,000 Visakhapatnam D. Sampath Development Credit Bank, 01510100066468 82,500 Warangal Total 19,22,800 Financial Year

SRI DHARIPALLI SAMPATH,,WARANGAL vs. ACIT, CENTRAL CIRCLE-2,, VISAKHAPATNAM

In the result, the appeals of the assessee for the A

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

44,500 S.R. Nagar, Hyderabad D. Sampath Oriental Bankof Commerce, 10812010003930 46,000 Kukatpally, Hyderabad D. Sampath ICICI Bank, Dwarakanagar, 006001527017 59,900 Visakhapatnam D. Sampath Axis Bank, Narasaraopet 369010100141499 14,54,900 D. Sampath HDFC Bank, Dwarakanagar, 00501000158277 1,35,000 Visakhapatnam D. Sampath Development Credit Bank, 01510100066468 82,500 Warangal Total 19,22,800 Financial Year

SRI DHARIPALLI SAMPATH,, ,WRANGAL vs. ACIT, CENTRAL CIRCLE-2, , VISAKHAPATNAM

In the result, the appeals of the assessee for the A

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

44,500 S.R. Nagar, Hyderabad D. Sampath Oriental Bankof Commerce, 10812010003930 46,000 Kukatpally, Hyderabad D. Sampath ICICI Bank, Dwarakanagar, 006001527017 59,900 Visakhapatnam D. Sampath Axis Bank, Narasaraopet 369010100141499 14,54,900 D. Sampath HDFC Bank, Dwarakanagar, 00501000158277 1,35,000 Visakhapatnam D. Sampath Development Credit Bank, 01510100066468 82,500 Warangal Total 19,22,800 Financial Year

SRI DHARIPALLI SAMPATH,,,WRANGAL vs. ACIT, CENTRAL CIRCLE-2,, VISAKHAPATNAM

In the result, the appeals of the assessee for the A

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

44,500 S.R. Nagar, Hyderabad D. Sampath Oriental Bankof Commerce, 10812010003930 46,000 Kukatpally, Hyderabad D. Sampath ICICI Bank, Dwarakanagar, 006001527017 59,900 Visakhapatnam D. Sampath Axis Bank, Narasaraopet 369010100141499 14,54,900 D. Sampath HDFC Bank, Dwarakanagar, 00501000158277 1,35,000 Visakhapatnam D. Sampath Development Credit Bank, 01510100066468 82,500 Warangal Total 19,22,800 Financial Year

SRI DHARIPALLI SAMPATH,,WRANGAL vs. ACIT, CENTRAL CIRCLE-2,, VISAKHAPATNAM

In the result, the appeals of the assessee for the A

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

44,500 S.R. Nagar, Hyderabad D. Sampath Oriental Bankof Commerce, 10812010003930 46,000 Kukatpally, Hyderabad D. Sampath ICICI Bank, Dwarakanagar, 006001527017 59,900 Visakhapatnam D. Sampath Axis Bank, Narasaraopet 369010100141499 14,54,900 D. Sampath HDFC Bank, Dwarakanagar, 00501000158277 1,35,000 Visakhapatnam D. Sampath Development Credit Bank, 01510100066468 82,500 Warangal Total 19,22,800 Financial Year

SRI DHARIPALLI SAMPATH,, WRANGAL,WRANGAL vs. ACIT, CENTRAL CIRCLE-2,, VISAKHAPATNAM

In the result, the appeals of the assessee for the A

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

44,500 S.R. Nagar, Hyderabad D. Sampath Oriental Bankof Commerce, 10812010003930 46,000 Kukatpally, Hyderabad D. Sampath ICICI Bank, Dwarakanagar, 006001527017 59,900 Visakhapatnam D. Sampath Axis Bank, Narasaraopet 369010100141499 14,54,900 D. Sampath HDFC Bank, Dwarakanagar, 00501000158277 1,35,000 Visakhapatnam D. Sampath Development Credit Bank, 01510100066468 82,500 Warangal Total 19,22,800 Financial Year

SRI DHARIPALLI SAMPATH,,WRANGAL vs. ACIT,CENTRAL CIRCLE-2,, VISAKHAPATNAM

In the result, the appeals of the assessee for the A

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

44,500 S.R. Nagar, Hyderabad D. Sampath Oriental Bankof Commerce, 10812010003930 46,000 Kukatpally, Hyderabad D. Sampath ICICI Bank, Dwarakanagar, 006001527017 59,900 Visakhapatnam D. Sampath Axis Bank, Narasaraopet 369010100141499 14,54,900 D. Sampath HDFC Bank, Dwarakanagar, 00501000158277 1,35,000 Visakhapatnam D. Sampath Development Credit Bank, 01510100066468 82,500 Warangal Total 19,22,800 Financial Year

KANUMURI BHASKARA RAJU,,BAPULAPADU MANDAL vs. THE THE ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE,, VIJAYAWADA

In the result, appeals of the assessees are allowed

Bench: Shri N.K.Choudhry, Hon’Ble & Shri D.S. Sunder Singh, Hon’Bleआयकरअपीऱसं./I.T.A.No.704/Viz/2019 To 706/Viz/2019 (निर्धारणवर्ा/Assessment Year:2009-10 To 2011-12) Smt.Samanthapudi Lavanya Vs. Asst.Commissioner Of D.No.5-1033-1, Vijayawada Road Income Tax Hanuman Junction, Central Circle Bapulapadu Mandal Vijayawada Krishna Dist. [Pan : Cnbps7658N]

44,500 2010-11 2011-12 4,09,04,000 Total 6,99,53,000 4.3. A Search and seizure operations u/s 132 of the Income Tax Act, 1961 (in short ‘Act’) were conducted in the case of ‘Navya Constructions Group’ (in short ‘Navya group’/builders) on 17.12.2013 and the group is engaged in the business of constructions and development

SAMANTHAPUDI LAVANYA,VIJAYAWADA vs. THE ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, , VIJAYAWADA

In the result, appeals of the assessees are allowed

Bench: Shri N.K.Choudhry, Hon’Ble & Shri D.S. Sunder Singh, Hon’Bleआयकरअपीऱसं./I.T.A.No.704/Viz/2019 To 706/Viz/2019 (निर्धारणवर्ा/Assessment Year:2009-10 To 2011-12) Smt.Samanthapudi Lavanya Vs. Asst.Commissioner Of D.No.5-1033-1, Vijayawada Road Income Tax Hanuman Junction, Central Circle Bapulapadu Mandal Vijayawada Krishna Dist. [Pan : Cnbps7658N]

44,500 2010-11 2011-12 4,09,04,000 Total 6,99,53,000 4.3. A Search and seizure operations u/s 132 of the Income Tax Act, 1961 (in short ‘Act’) were conducted in the case of ‘Navya Constructions Group’ (in short ‘Navya group’/builders) on 17.12.2013 and the group is engaged in the business of constructions and development

SAMANTHAPUDI RAJA RAMESH,BAPULAPADU MANDAL vs. THE ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, VIJAYAWADA

In the result, appeals of the assessees are allowed

Bench: Shri N.K.Choudhry, Hon’Ble & Shri D.S. Sunder Singh, Hon’Bleआयकरअपीऱसं./I.T.A.No.704/Viz/2019 To 706/Viz/2019 (निर्धारणवर्ा/Assessment Year:2009-10 To 2011-12) Smt.Samanthapudi Lavanya Vs. Asst.Commissioner Of D.No.5-1033-1, Vijayawada Road Income Tax Hanuman Junction, Central Circle Bapulapadu Mandal Vijayawada Krishna Dist. [Pan : Cnbps7658N]

44,500 2010-11 2011-12 4,09,04,000 Total 6,99,53,000 4.3. A Search and seizure operations u/s 132 of the Income Tax Act, 1961 (in short ‘Act’) were conducted in the case of ‘Navya Constructions Group’ (in short ‘Navya group’/builders) on 17.12.2013 and the group is engaged in the business of constructions and development

KANUMURI LAKSHMI UMA KATYAINI ,BAPULAPADU MANDAL vs. THE ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE,, VIJAYAWADA

In the result, appeals of the assessees are allowed

Bench: Shri N.K.Choudhry, Hon’Ble & Shri D.S. Sunder Singh, Hon’Bleआयकरअपीऱसं./I.T.A.No.704/Viz/2019 To 706/Viz/2019 (निर्धारणवर्ा/Assessment Year:2009-10 To 2011-12) Smt.Samanthapudi Lavanya Vs. Asst.Commissioner Of D.No.5-1033-1, Vijayawada Road Income Tax Hanuman Junction, Central Circle Bapulapadu Mandal Vijayawada Krishna Dist. [Pan : Cnbps7658N]

44,500 2010-11 2011-12 4,09,04,000 Total 6,99,53,000 4.3. A Search and seizure operations u/s 132 of the Income Tax Act, 1961 (in short ‘Act’) were conducted in the case of ‘Navya Constructions Group’ (in short ‘Navya group’/builders) on 17.12.2013 and the group is engaged in the business of constructions and development

KANUMURI LAKSHMI SIRISHA ,BAPULAPADU MANDAL vs. THE ASSISTANT COMMISSIONER OF I NCOME TAX, CENTRAL CIRCLE,, VIJAYAWADA

In the result, appeals of the assessees are allowed

Bench: Shri N.K.Choudhry, Hon’Ble & Shri D.S. Sunder Singh, Hon’Bleआयकरअपीऱसं./I.T.A.No.704/Viz/2019 To 706/Viz/2019 (निर्धारणवर्ा/Assessment Year:2009-10 To 2011-12) Smt.Samanthapudi Lavanya Vs. Asst.Commissioner Of D.No.5-1033-1, Vijayawada Road Income Tax Hanuman Junction, Central Circle Bapulapadu Mandal Vijayawada Krishna Dist. [Pan : Cnbps7658N]

44,500 2010-11 2011-12 4,09,04,000 Total 6,99,53,000 4.3. A Search and seizure operations u/s 132 of the Income Tax Act, 1961 (in short ‘Act’) were conducted in the case of ‘Navya Constructions Group’ (in short ‘Navya group’/builders) on 17.12.2013 and the group is engaged in the business of constructions and development

KANUMURI SIVA RAMA RAJU,VIJAYAWADA vs. THE ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE,, VIJAYAWADA

In the result, appeals of the assessees are allowed

Bench: Shri N.K.Choudhry, Hon’Ble & Shri D.S. Sunder Singh, Hon’Bleआयकरअपीऱसं./I.T.A.No.704/Viz/2019 To 706/Viz/2019 (निर्धारणवर्ा/Assessment Year:2009-10 To 2011-12) Smt.Samanthapudi Lavanya Vs. Asst.Commissioner Of D.No.5-1033-1, Vijayawada Road Income Tax Hanuman Junction, Central Circle Bapulapadu Mandal Vijayawada Krishna Dist. [Pan : Cnbps7658N]

44,500 2010-11 2011-12 4,09,04,000 Total 6,99,53,000 4.3. A Search and seizure operations u/s 132 of the Income Tax Act, 1961 (in short ‘Act’) were conducted in the case of ‘Navya Constructions Group’ (in short ‘Navya group’/builders) on 17.12.2013 and the group is engaged in the business of constructions and development

KANUMURI SIVA RAMA RAJU,VIJAYAWADA vs. THE ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE,, VIJAYAWADA

In the result, appeals of the assessees are allowed

Bench: Shri N.K.Choudhry, Hon’Ble & Shri D.S. Sunder Singh, Hon’Bleआयकरअपीऱसं./I.T.A.No.704/Viz/2019 To 706/Viz/2019 (निर्धारणवर्ा/Assessment Year:2009-10 To 2011-12) Smt.Samanthapudi Lavanya Vs. Asst.Commissioner Of D.No.5-1033-1, Vijayawada Road Income Tax Hanuman Junction, Central Circle Bapulapadu Mandal Vijayawada Krishna Dist. [Pan : Cnbps7658N]

44,500 2010-11 2011-12 4,09,04,000 Total 6,99,53,000 4.3. A Search and seizure operations u/s 132 of the Income Tax Act, 1961 (in short ‘Act’) were conducted in the case of ‘Navya Constructions Group’ (in short ‘Navya group’/builders) on 17.12.2013 and the group is engaged in the business of constructions and development

KANUMURI PRASAD,BAPULAPADU MANDAL vs. THE ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE,, VIJAYAWADA

In the result, appeals of the assessees are allowed

Bench: Shri N.K.Choudhry, Hon’Ble & Shri D.S. Sunder Singh, Hon’Bleआयकरअपीऱसं./I.T.A.No.704/Viz/2019 To 706/Viz/2019 (निर्धारणवर्ा/Assessment Year:2009-10 To 2011-12) Smt.Samanthapudi Lavanya Vs. Asst.Commissioner Of D.No.5-1033-1, Vijayawada Road Income Tax Hanuman Junction, Central Circle Bapulapadu Mandal Vijayawada Krishna Dist. [Pan : Cnbps7658N]

44,500 2010-11 2011-12 4,09,04,000 Total 6,99,53,000 4.3. A Search and seizure operations u/s 132 of the Income Tax Act, 1961 (in short ‘Act’) were conducted in the case of ‘Navya Constructions Group’ (in short ‘Navya group’/builders) on 17.12.2013 and the group is engaged in the business of constructions and development

KANUMURI LAKSHMI UMA KATYAINI ,BAPULAPADU MANDAL vs. THE ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE,, VIJAYAWADA

In the result, appeals of the assessees are allowed

Bench: Shri N.K.Choudhry, Hon’Ble & Shri D.S. Sunder Singh, Hon’Bleआयकरअपीऱसं./I.T.A.No.704/Viz/2019 To 706/Viz/2019 (निर्धारणवर्ा/Assessment Year:2009-10 To 2011-12) Smt.Samanthapudi Lavanya Vs. Asst.Commissioner Of D.No.5-1033-1, Vijayawada Road Income Tax Hanuman Junction, Central Circle Bapulapadu Mandal Vijayawada Krishna Dist. [Pan : Cnbps7658N]

44,500 2010-11 2011-12 4,09,04,000 Total 6,99,53,000 4.3. A Search and seizure operations u/s 132 of the Income Tax Act, 1961 (in short ‘Act’) were conducted in the case of ‘Navya Constructions Group’ (in short ‘Navya group’/builders) on 17.12.2013 and the group is engaged in the business of constructions and development

SAMANTHAPUDI RAJA RAMESH ,BAPULAPADU MANDAL vs. THE ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, VIJAYAWADA

In the result, appeals of the assessees are allowed

Bench: Shri N.K.Choudhry, Hon’Ble & Shri D.S. Sunder Singh, Hon’Bleआयकरअपीऱसं./I.T.A.No.704/Viz/2019 To 706/Viz/2019 (निर्धारणवर्ा/Assessment Year:2009-10 To 2011-12) Smt.Samanthapudi Lavanya Vs. Asst.Commissioner Of D.No.5-1033-1, Vijayawada Road Income Tax Hanuman Junction, Central Circle Bapulapadu Mandal Vijayawada Krishna Dist. [Pan : Cnbps7658N]

44,500 2010-11 2011-12 4,09,04,000 Total 6,99,53,000 4.3. A Search and seizure operations u/s 132 of the Income Tax Act, 1961 (in short ‘Act’) were conducted in the case of ‘Navya Constructions Group’ (in short ‘Navya group’/builders) on 17.12.2013 and the group is engaged in the business of constructions and development

KUNUMURI KRISHNA KUMARI,BAPULAPADU MANDAL vs. THE ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE,, VIJAYAWADA

In the result, appeals of the assessees are allowed

Bench: Shri N.K.Choudhry, Hon’Ble & Shri D.S. Sunder Singh, Hon’Bleआयकरअपीऱसं./I.T.A.No.704/Viz/2019 To 706/Viz/2019 (निर्धारणवर्ा/Assessment Year:2009-10 To 2011-12) Smt.Samanthapudi Lavanya Vs. Asst.Commissioner Of D.No.5-1033-1, Vijayawada Road Income Tax Hanuman Junction, Central Circle Bapulapadu Mandal Vijayawada Krishna Dist. [Pan : Cnbps7658N]

44,500 2010-11 2011-12 4,09,04,000 Total 6,99,53,000 4.3. A Search and seizure operations u/s 132 of the Income Tax Act, 1961 (in short ‘Act’) were conducted in the case of ‘Navya Constructions Group’ (in short ‘Navya group’/builders) on 17.12.2013 and the group is engaged in the business of constructions and development