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81 results for “reassessment”+ Section 47clear

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Key Topics

Section 14876Section 143(3)51Addition to Income36Section 143(2)35Section 14733Section 153A33Condonation of Delay26Section 142(1)25Section 132

INCOME TAX OFFICER, INCOME TAX DEPARTMENT, VISAKHAPATNAM vs. QUALITY STEEL SHOPPE PRIVATE LIMITED, VISAKHAPATNAM

In the result, the Cross Objection No

ITA 454/VIZ/2024[2018-19]Status: DisposedITAT Visakhapatnam14 Nov 2025AY 2018-19

Bench: Shri Manjunatha G. & Shri Ravish Soodआ.अपी.सं /Ita No.454/Viz/2024 ("नधा"रण वष"/Assessment Year: 2018-19) Income Tax Officer, Vs. Quality Steel Shoppe Ward-2(1), Private Limited, Visakhapatnam. Visakhapatnam. Pan: Aaacq1115D (Appellant) (Respondent) C.O. No. 18/Viz/2024 (In आ.अपी.सं /454/Viz/2024) ("नधा"रण वष"/Assessment Year: 2018-19)

For Appellant: Sri GVN Hari, AdvocateFor Respondent: Sri Badicala Yadagiri
Section 144Section 144BSection 147Section 148Section 148ASection 151A

47 of APB). Carrying his contention further, the Ld. AR submitted that as the impugned notice under Section 148 of the Act, dated 01.04.2022 had been issued by the A.O. without obtaining the approval of the prescribed authority, therefore the said notice and the consequential assessment framed by him vide his order passed under Section 147 r.w.s 144B

Showing 1–20 of 81 · Page 1 of 5

21
Section 14416
Search & Seizure15
Reopening of Assessment13

INCOME TAX OFFICER, WARD-2(5), VISAKHAPATNAM vs. DUVVURU REKHA REDDY, KURMANNAPALEM

In the result, the cross objection filed by the assessee is allowed

ITA 450/VIZ/2024[2017-18]Status: DisposedITAT Visakhapatnam24 Sept 2025AY 2017-18

Bench: Shri Ravish Sood, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपीलसं./I.T.A.No.450/Viz/2024 (निर्धारण वर्ा/ Assessment Year:2017-18) Vs. Income Tax Officer –Ward– 2(5) Duvvuru Rekha Reddy 2Nd Floor, Infinity Towers Flat No. 402, Vizag Profile Towers Sankaramatam Road Kurmannapalem Visakhapatnam - 530016 Visakhapatnam -530046 Andhra Pradesh [Pan:Afdpr3780C] सी.ओ सं. / C.O. No. 17/Viz/2024 [आयकरअपीलसं.से उत्पन्न/I.T.A.No.450/Viz/2024 (निर्धारण वर्ा/ Assessment Year: 2017-18)] Vs. Income Tax Officer –Ward– 2(5) Duvvuru Rekha Reddy 2Nd Floor, Infinity Towers Flat No. 402, Vizag Profile Towers Sankaramatam Road Kurmannapalem Visakhapatnam - 530016 Visakhapatnam - 530046 Andhra Pradesh [Pan:Afdpr3780C]

Section 10(38)Section 147Section 148Section 68

47,000) for payment of purchase consideration for the shares acquired under preferential allotment. This amount and other funds available with the assessee are utilised for acquisition of the shares. Further, assessee submitted that assessee paid Rs.1,91,98,000/- to the Company Steel Exchange India Ltd towards sale consideration for the purchase of 6,62,000 shares allotted

ASHOK RUDRARAJU,VISAKHAPATNAM vs. INCOME-TAX OFFICER,WARD-2(5), VISAKHAPATNAM

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

ITA 439/VIZ/2025[2016-17]Status: DisposedITAT Visakhapatnam19 Nov 2025AY 2016-17

Bench: Shri Manjunatha G. & Shri Ravish Soodआ.अपी.सं /Ita No. 439/Viz/2025 (निर्धारण वर्ा/Assessment Year: 2016-17) Ashok Rudraraju, Vs. Income Tax Officer, Visakhapatnam. Ward-2(5), Visakhapatnam. Pan: Aqvpr4058L

For Appellant: Shri I. Kama Sastry, CAFor Respondent: Dr. Aparna Villuri, Sr. AR
Section 147Section 148Section 148ASection 149(1)(b)Section 151Section 151(1)Section 151ASection 251(1)(a)Section 69A

47,755/-. 4. Aggrieved, the assessee carried the matter in appeal before the CIT(A). 5. Ostensibly, the assessee had, inter alia, assailed the validity of the jurisdiction that was assumed by the Jurisdictional Assessing Officer (JAO) as against the Faceless Assessing Officer (FAO) as per the scheme framed under section 151A of the Act and notified on 29/03/2022

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

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

ITA 412/VIZ/2017[2011-2012]Status: DisposedITAT Visakhapatnam26 Oct 2018AY 2011-2012

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

For Appellant: Sri M.V.Anil Kumar, AR
Section 132Section 143(2)Section 144Section 153A

47,000 Visakhapatnam D. Sampath ICICI Bank, Dwarakanagar, 006001527017 38,000 Visakhapatnam D. Sampath Axis Bank, Narasaraopet 193010100133074 5,27,000 D. Sampath HDFC Bank, Dwarakanagar, 00501000158277 46,000 Visakhapatnam Total 9,86,500 Financial Year 2010-11 relevant to A.Y. 2011-12 D. Sampath Development Credit Bank, 07211300012926 73,000 S.R. Nagar, Hyderabad D. Sampath Oriental Bank of Commerce

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

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

ITA 410/VIZ/2017[2009-2010]Status: DisposedITAT Visakhapatnam26 Oct 2018AY 2009-2010

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

For Appellant: Sri M.V.Anil Kumar, AR
Section 132Section 143(2)Section 144Section 153A

47,000 Visakhapatnam D. Sampath ICICI Bank, Dwarakanagar, 006001527017 38,000 Visakhapatnam D. Sampath Axis Bank, Narasaraopet 193010100133074 5,27,000 D. Sampath HDFC Bank, Dwarakanagar, 00501000158277 46,000 Visakhapatnam Total 9,86,500 Financial Year 2010-11 relevant to A.Y. 2011-12 D. Sampath Development Credit Bank, 07211300012926 73,000 S.R. Nagar, Hyderabad D. Sampath Oriental Bank of Commerce

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

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

ITA 411/VIZ/2017[2010-2011]Status: DisposedITAT Visakhapatnam26 Oct 2018AY 2010-2011

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

For Appellant: Sri M.V.Anil Kumar, AR
Section 132Section 143(2)Section 144Section 153A

47,000 Visakhapatnam D. Sampath ICICI Bank, Dwarakanagar, 006001527017 38,000 Visakhapatnam D. Sampath Axis Bank, Narasaraopet 193010100133074 5,27,000 D. Sampath HDFC Bank, Dwarakanagar, 00501000158277 46,000 Visakhapatnam Total 9,86,500 Financial Year 2010-11 relevant to A.Y. 2011-12 D. Sampath Development Credit Bank, 07211300012926 73,000 S.R. Nagar, Hyderabad D. Sampath Oriental Bank of Commerce

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

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

ITA 408/VIZ/2017[2007-2008]Status: DisposedITAT Visakhapatnam26 Oct 2018AY 2007-2008

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

For Appellant: Sri M.V.Anil Kumar, AR
Section 132Section 143(2)Section 144Section 153A

47,000 Visakhapatnam D. Sampath ICICI Bank, Dwarakanagar, 006001527017 38,000 Visakhapatnam D. Sampath Axis Bank, Narasaraopet 193010100133074 5,27,000 D. Sampath HDFC Bank, Dwarakanagar, 00501000158277 46,000 Visakhapatnam Total 9,86,500 Financial Year 2010-11 relevant to A.Y. 2011-12 D. Sampath Development Credit Bank, 07211300012926 73,000 S.R. Nagar, Hyderabad D. Sampath Oriental Bank of Commerce

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

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

ITA 407/VIZ/2017[2006-2007]Status: DisposedITAT Visakhapatnam26 Oct 2018AY 2006-2007

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

For Appellant: Sri M.V.Anil Kumar, AR
Section 132Section 143(2)Section 144Section 153A

47,000 Visakhapatnam D. Sampath ICICI Bank, Dwarakanagar, 006001527017 38,000 Visakhapatnam D. Sampath Axis Bank, Narasaraopet 193010100133074 5,27,000 D. Sampath HDFC Bank, Dwarakanagar, 00501000158277 46,000 Visakhapatnam Total 9,86,500 Financial Year 2010-11 relevant to A.Y. 2011-12 D. Sampath Development Credit Bank, 07211300012926 73,000 S.R. Nagar, Hyderabad D. Sampath Oriental Bank of Commerce

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

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

ITA 413/VIZ/2017[2012-2013]Status: DisposedITAT Visakhapatnam26 Oct 2018AY 2012-2013

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

For Appellant: Sri M.V.Anil Kumar, AR
Section 132Section 143(2)Section 144Section 153A

47,000 Visakhapatnam D. Sampath ICICI Bank, Dwarakanagar, 006001527017 38,000 Visakhapatnam D. Sampath Axis Bank, Narasaraopet 193010100133074 5,27,000 D. Sampath HDFC Bank, Dwarakanagar, 00501000158277 46,000 Visakhapatnam Total 9,86,500 Financial Year 2010-11 relevant to A.Y. 2011-12 D. Sampath Development Credit Bank, 07211300012926 73,000 S.R. Nagar, Hyderabad D. Sampath Oriental Bank of Commerce

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

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

ITA 409/VIZ/2017[2008-2009]Status: DisposedITAT Visakhapatnam26 Oct 2018AY 2008-2009

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

For Appellant: Sri M.V.Anil Kumar, AR
Section 132Section 143(2)Section 144Section 153A

47,000 Visakhapatnam D. Sampath ICICI Bank, Dwarakanagar, 006001527017 38,000 Visakhapatnam D. Sampath Axis Bank, Narasaraopet 193010100133074 5,27,000 D. Sampath HDFC Bank, Dwarakanagar, 00501000158277 46,000 Visakhapatnam Total 9,86,500 Financial Year 2010-11 relevant to A.Y. 2011-12 D. Sampath Development Credit Bank, 07211300012926 73,000 S.R. Nagar, Hyderabad D. Sampath Oriental Bank of Commerce

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

ITA 718/VIZ/2019[2011-12]Status: DisposedITAT Visakhapatnam27 Apr 2021AY 2011-12

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]

47 for flats. The Ld.CIT(A)also viewed that the Joint receipt dated 21/12/2012 was submitted to the DDIT (Inv.) by the builders during the course of post search enquiries but not seized during the search. The Ld.CIT(A) viewed that the evidences collected during the post search enquiries does not disentitle the AO to forgo the powers vested

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

In the result, appeals of the assessees are allowed

ITA 719/VIZ/2019[2009-10]Status: DisposedITAT Visakhapatnam27 Apr 2021AY 2009-10

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]

47 for flats. The Ld.CIT(A)also viewed that the Joint receipt dated 21/12/2012 was submitted to the DDIT (Inv.) by the builders during the course of post search enquiries but not seized during the search. The Ld.CIT(A) viewed that the evidences collected during the post search enquiries does not disentitle the AO to forgo the powers vested

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

In the result, appeals of the assessees are allowed

ITA 712/VIZ/2019[2011-12]Status: DisposedITAT Visakhapatnam27 Apr 2021AY 2011-12

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]

47 for flats. The Ld.CIT(A)also viewed that the Joint receipt dated 21/12/2012 was submitted to the DDIT (Inv.) by the builders during the course of post search enquiries but not seized during the search. The Ld.CIT(A) viewed that the evidences collected during the post search enquiries does not disentitle the AO to forgo the powers vested

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

In the result, appeals of the assessees are allowed

ITA 713/VIZ/2019[2009-10]Status: DisposedITAT Visakhapatnam27 Apr 2021AY 2009-10

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]

47 for flats. The Ld.CIT(A)also viewed that the Joint receipt dated 21/12/2012 was submitted to the DDIT (Inv.) by the builders during the course of post search enquiries but not seized during the search. The Ld.CIT(A) viewed that the evidences collected during the post search enquiries does not disentitle the AO to forgo the powers vested

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

ITA 74/VIZ/2020[2010-11]Status: DisposedITAT Visakhapatnam27 Apr 2021AY 2010-11

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]

47 for flats. The Ld.CIT(A)also viewed that the Joint receipt dated 21/12/2012 was submitted to the DDIT (Inv.) by the builders during the course of post search enquiries but not seized during the search. The Ld.CIT(A) viewed that the evidences collected during the post search enquiries does not disentitle the AO to forgo the powers vested

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

In the result, appeals of the assessees are allowed

ITA 707/VIZ/2019[2009-10]Status: DisposedITAT Visakhapatnam27 Apr 2021AY 2009-10

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]

47 for flats. The Ld.CIT(A)also viewed that the Joint receipt dated 21/12/2012 was submitted to the DDIT (Inv.) by the builders during the course of post search enquiries but not seized during the search. The Ld.CIT(A) viewed that the evidences collected during the post search enquiries does not disentitle the AO to forgo the powers vested

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

In the result, appeals of the assessees are allowed

ITA 709/VIZ/2019[2011-12]Status: DisposedITAT Visakhapatnam27 Apr 2021AY 2011-12

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]

47 for flats. The Ld.CIT(A)also viewed that the Joint receipt dated 21/12/2012 was submitted to the DDIT (Inv.) by the builders during the course of post search enquiries but not seized during the search. The Ld.CIT(A) viewed that the evidences collected during the post search enquiries does not disentitle the AO to forgo the powers vested

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

In the result, appeals of the assessees are allowed

ITA 705/VIZ/2019[2010-11]Status: DisposedITAT Visakhapatnam27 Apr 2021AY 2010-11

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]

47 for flats. The Ld.CIT(A)also viewed that the Joint receipt dated 21/12/2012 was submitted to the DDIT (Inv.) by the builders during the course of post search enquiries but not seized during the search. The Ld.CIT(A) viewed that the evidences collected during the post search enquiries does not disentitle the AO to forgo the powers vested

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

ITA 717/VIZ/2019[2010-11]Status: DisposedITAT Visakhapatnam27 Apr 2021AY 2010-11

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]

47 for flats. The Ld.CIT(A)also viewed that the Joint receipt dated 21/12/2012 was submitted to the DDIT (Inv.) by the builders during the course of post search enquiries but not seized during the search. The Ld.CIT(A) viewed that the evidences collected during the post search enquiries does not disentitle the AO to forgo the powers vested

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

ITA 724/VIZ/2019[2010-011]Status: DisposedITAT Visakhapatnam27 Apr 2021AY 2010-011

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]

47 for flats. The Ld.CIT(A)also viewed that the Joint receipt dated 21/12/2012 was submitted to the DDIT (Inv.) by the builders during the course of post search enquiries but not seized during the search. The Ld.CIT(A) viewed that the evidences collected during the post search enquiries does not disentitle the AO to forgo the powers vested