GO IRON MARKETING,VISAKHAPATNAM vs. INCOME TAX OFFICER, WARD 3(3), VISHAKAPATNAM

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

Bench: Shri Ravish Sood & Shri Balakrishnan S.आ.अपी.सं /Ita No.483/Viz/2025 (िनधा"रण वष"/Assessment Year:2018-19) Go Iron Marketing, Vs. Income Tax Officer, Visakhapatnam. Ward-3(3), Pan: Aanfg6474D Visakhapatnam. (Appellant) (Respondent) िनधा"रती "ारा/Assessee By: Mrs. K. Hemalatha, Ca (Hybrid Hearing) राज" व "ारा/Revenue By: Shri Badicala Yadagiri, Cit-Dr सुनवाई की तारीख/Date Of 03/11/2025 Hearing: घोषणा की तारीख/Date Of 05/12/2025 Pronouncement: आदेश / Order Per. Ravish Sood, Jm: The Present Appeal Filed By The Assessee Firm Is Directed Against The Order Passed By The Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre, Delhi, Dated 26/07/2025 Which In Turn Arises From The Order Passed By The Assessing Officer (For Short, “Ao”) Under Section 147 R.W.S 144 Of The Income-Tax Act, 1961 (For Short, “The Act”), Dated 01/02/2024 For The Assessment Year 2018-19. The 2 Go Iron Marketing Vs. Ito

65,13,440/- (20% of the subject purchases of Rs. 3,25,67,200/-). 6. Aggrieved, the assessee firm carried the matter in appeal before the CIT(A), who, after deliberating on the facts involved in the case 4 Go Iron Marketing vs. ITO before him, though principally concurred with the AO, but scaled down the estimation of the profit

GOWRIPATNAM PRIMARY AGRICULTURAL COOPERATIVE CREDIT SOCIETY LIMITED,GOWRIPATNAM vs. ITO, WARD-1, TADEPALLIGUDEM

In the result, appeal of the assessee is dismissed

Bench: Shri Ravish Sood, Hon'Ble**

65,277 | | | (other than current account) of a | Co-op central | | | | person | Bank Limited | | | SFT-004 | Cash deposits in one or more accounts | Andhra Bank | 1,37,83,670 | | | (other than in current account and | | | | | time deposits) of a person | | | 24. Thereafter, Ld. AO, notice under section 148 of the Act was issued on 04.04.2022 and notice under section

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

1,31,97,730 to 2012-13 The AO called for explanation from the assessee to explain the sources of cash deposits through the notices, reminders and letters, but no compliance was made by the assessee. Therefore, the AO issued the final show cause notice, for which, assessee submitted his reply vide letter dated I.T.A. Nos.407-429/VIZ/2017 (Sri Dharipalli Sampath

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

1,31,97,730 to 2012-13 The AO called for explanation from the assessee to explain the sources of cash deposits through the notices, reminders and letters, but no compliance was made by the assessee. Therefore, the AO issued the final show cause notice, for which, assessee submitted his reply vide letter dated I.T.A. Nos.407-429/VIZ/2017 (Sri Dharipalli Sampath

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

1,31,97,730 to 2012-13 The AO called for explanation from the assessee to explain the sources of cash deposits through the notices, reminders and letters, but no compliance was made by the assessee. Therefore, the AO issued the final show cause notice, for which, assessee submitted his reply vide letter dated I.T.A. Nos.407-429/VIZ/2017 (Sri Dharipalli Sampath

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

1,31,97,730 to 2012-13 The AO called for explanation from the assessee to explain the sources of cash deposits through the notices, reminders and letters, but no compliance was made by the assessee. Therefore, the AO issued the final show cause notice, for which, assessee submitted his reply vide letter dated I.T.A. Nos.407-429/VIZ/2017 (Sri Dharipalli Sampath

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

1,31,97,730 to 2012-13 The AO called for explanation from the assessee to explain the sources of cash deposits through the notices, reminders and letters, but no compliance was made by the assessee. Therefore, the AO issued the final show cause notice, for which, assessee submitted his reply vide letter dated I.T.A. Nos.407-429/VIZ/2017 (Sri Dharipalli Sampath

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

1,31,97,730 to 2012-13 The AO called for explanation from the assessee to explain the sources of cash deposits through the notices, reminders and letters, but no compliance was made by the assessee. Therefore, the AO issued the final show cause notice, for which, assessee submitted his reply vide letter dated I.T.A. Nos.407-429/VIZ/2017 (Sri Dharipalli Sampath

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

1,31,97,730 to 2012-13 The AO called for explanation from the assessee to explain the sources of cash deposits through the notices, reminders and letters, but no compliance was made by the assessee. Therefore, the AO issued the final show cause notice, for which, assessee submitted his reply vide letter dated I.T.A. Nos.407-429/VIZ/2017 (Sri Dharipalli Sampath

NANDIGAM VEERABRAHMAM,RAJAHMUNDRY vs. INCOME TAX OFFICER, WARD-2(1), RAJAHMUNDRY

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

Bench: Us:

Section 147 2 N. Veerabrahmam r.w.s. 144 r.w.s. 144B of the Income Tax Act, 1961 (for short “the Act”) dated 31.01.2024 for A.Y. 2018-19. The assessee has assailed the impugned order on the following grounds of appeal before us: “1. The order of the learned Commissioner of Income Tax (Appeals) is contrary to the facts and also

ACIT, EXEMPTION CIRCLE,, VIJAYAWADA vs. MOTHER THERESSA EDUCATIONAL SOCIETY, CHAITANYANAGAR

In the result, appeal of the assessee is allowed

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Ble

65,07,33,988/- which is more than 85% of total receipts of Rs.73,04,73,622/- i.e. Rs.62,09,02,578/-. Thereafter, the Assessing Officer accepted the assessee income at Rs. NIL while finalising the assessment. However, Assessing Officer considered that the assessee has mis-reported the claim of expenditure on account of depreciation and therefore initiated penalty proceedings

MOTHER THERESSA EDUCATIONAL SOCIETY,AMALAPURAM vs. ASSISTANT COMMISSIONER OF INCOME TAX, EXEMPTION CIRCLE, VIJAYAWADA

In the result, appeal of the assessee is allowed

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Ble

65,07,33,988/- which is more than 85% of total receipts of Rs.73,04,73,622/- i.e. Rs.62,09,02,578/-. Thereafter, the Assessing Officer accepted the assessee income at Rs. NIL while finalising the assessment. However, Assessing Officer considered that the assessee has mis-reported the claim of expenditure on account of depreciation and therefore initiated penalty proceedings

INCOME TAX OFFICER, WARD-2(3), VIJAYAWADA vs. SREELAKSHMI MUSUNURU, PENAMALURU

Bench: Shri Ravish Sood & Shri Balakrishnan S.आ.अपी.सं /Ita No.278/Viz/2024 (िनधा"रण वष"/Assessment Year: 2013-14) Income Tax Officer, Vs. Sreelakshmi Musunuru, Ward-2(3), Penamaluru. Vijayawada. Pan: Aojpm4884K (Appellant) (Respondent)

65,150/- vide Document No. 2683/2013, initiated proceedings under Section 147 of the Act. Notice under Section 148 of the Act, dated 31/03/2021 was issued to the assessee. CO. No. 08/Viz/2024 ITO vs. Sreelakshmi Musunuru 5. During the course of the assessment proceedings, the AO called upon the assessee to furnish the source of the investment made towards the purchase

SRI KOTI LINGA HARI HARA MAHAKSHETRAM TEMPLE,VISAKHAPATNAM vs. INCOME TAX OFFICER, EXEMPTION WD, RAJAHMUNDRY

Bench: Shri Ravish Sood & Shri Balakrishnan S.आ.अपी.सं /Ita No.365/Viz/2025 (िनधा"रण वष"/Assessment Year: 2015-16) Sri Koti Linga Hari Hara Vs. Income Tax Officer, Mahakshetram Temple, Exemption Ward, Visakhapatnam. Rajahmundry. Pan: Acgfs3064C (Appellant) (Respondent) िनधा"रती "ारा/Assessee By: Sri Cr Hemanth Kumar, Ca राज" व "ारा/Revenue By: Dr. Aparna Villuri, Sr. Ar सुनवाई की तारीख/Date Of 03/11/2025 Hearing: घोषणा की तारीख/Date Of 07/11/2025 Pronouncement: आदेश / Order Per. Ravish Sood, Jm :

reassessment framed on such an incorrect foundation is illegal, void ab initio, and without jurisdiction. 3. The Ld. Commissioner of Income Tax (Appeals) failed to appreciate that the appellant, being a temple governed by the Endowments Department of the Government of Andhra Pradesh, is eligible for exemption u/s 10(23BBA) 3 Sri Koti Linga Hari Hara Mahakshetram Temple

MAHANKALI JYOTHI,DUBLIN, USA vs. INCOME TAX OFFICER, INTERNATIONAL TAXATION WARD, VIJAYAWADA

In the result, appeal of the assessee is allowed

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Ble

65 years and it was indeed a shocking incident for me. I am still not able to recover from the mental depression caused on account of death of my mother. 3. As such, I could not notice the order of the Ld. CIT(a) sent to my e-mail. I came to know about the appeal order only

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]

65,06,374/- as undisclosed sale consideration in the hands of the assessee and 8 other family members for the A.Ys 2009-10 to 2011-12 and completed the reassessments u/s 147 r.w.s.143(3) making the addition as per the details given below: Name of the assessee Assessment Concealment years Of income.Rs. K.Subba Raju

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]

65,06,374/- as undisclosed sale consideration in the hands of the assessee and 8 other family members for the A.Ys 2009-10 to 2011-12 and completed the reassessments u/s 147 r.w.s.143(3) making the addition as per the details given below: Name of the assessee Assessment Concealment years Of income.Rs. K.Subba Raju

KANUMURI LAKSHMI SIRISHA ,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]

65,06,374/- as undisclosed sale consideration in the hands of the assessee and 8 other family members for the A.Ys 2009-10 to 2011-12 and completed the reassessments u/s 147 r.w.s.143(3) making the addition as per the details given below: Name of the assessee Assessment Concealment years Of income.Rs. K.Subba Raju

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]

65,06,374/- as undisclosed sale consideration in the hands of the assessee and 8 other family members for the A.Ys 2009-10 to 2011-12 and completed the reassessments u/s 147 r.w.s.143(3) making the addition as per the details given below: Name of the assessee Assessment Concealment years Of income.Rs. K.Subba Raju