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

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

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]

69C of the Act towards alleged unexplained payment of commission. 3. The learned Commissioner of Income-Tax (Appeals) ought to have held that the notice issued u/s 148 of the Act is not in accordance with law in as much as: a) The notice was issued by JAO contrary to the stipulations of'E- Assessment of Income escaping assessment scheme

GVA INDUSTRIES PRIVATE LIMITED,CHHATTISGARH vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, VISAKHAPATNAM

reassessment proceedings under section 147, alleging that the assessee had availed accommodation entries for purchases from certain suppliers. The AO added the entire purchase amount and transportation charges as bogus. The CIT(A) restricted the disallowance to 8% of the bogus purchases.", "held": "The Tribunal considered that the AO had not doubted the assessee's books of accounts or sales

DCIT, CENTRAL CIRCLE-1, VISAKHAPATNAM vs. GVA INDUSTRIES PVT. LTD., DHAMTARI

reassessment proceedings under section 147, alleging that the assessee had availed accommodation entries for purchases from certain suppliers. Despite the suppliers admitting to providing accommodation entries, the AO disallowed the entire purchases and transportation charges claimed by the assessee.", "held": "The CIT(A) partly allowed the assessee's appeal by restricting the disallowance to 8% of the bogus purchases

DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE 3(1), VISAKHAPATNAM vs. DODDI ROOPA, VISAKHAPATNAM

In the result, the appeal filed by the revenue is dismissed in terms of our aforesaid observations

Bench: Shri Manjunatha G. & Shri Ravish Soodआ.अपी.सं /Ita No.413/Viz/2024 (िनधा"रण वष"/Assessment Year: 2019-20) Deputy Commissioner Of Vs. Smt. Doddi Roopa, Income Tax, Visakhapatnam. Circle-3(1), Visakhapatnam. Pan: Atfpr7237N (Appellant) (Respondent) िनधा""रती "ारा/Assessee By: Shri Gvn Hari, Advocate राज" व "ारा/Revenue By: Shri Badicala Yadagiri, Cit-Dr सुनवाई की तारीख/Date Of Hearing: 15/10/2025 घोषणा की तारीख/Date Of 10/12/2025 Pronouncement:

69C r.w.s 115BBE of the Act. Accordingly, the AO vide his order under section 147 r.w.s 144 of the Act, dated 07/03/2024, determined the income of the assessee at Rs. 5,26,58,927/. 7. Aggrieved, the assessee carried the matter in appeal before the CIT(A). 8. The CIT(A), after considering the contentions advanced by the assessee, observed

SHAIK SAIDA,NUZVID vs. INCOME TAX OFFICER, WARD-3(1), VIJAYAWADA

reassessment proceedings initiated for AY 2015-16 were without jurisdiction as the notice under Section 148 was issued beyond the limitation period. For AY 2018-19, the appeals related to quantum additions and penalty were remitted back to the CIT(A) for fresh adjudication.", "result": "Allowed", "sections": [ "147", "148", "148A", "149", "250", "271AAC1", "69A", "69C

THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-1(1), , GUNTUR vs. SAI BALAJI CONSTRUCTIONS, , GUNTUR

In the result, appeal of the revenue is dismissed

Bench: Shri V. Durga Rao& Shri D.S. Sunder Singhआयकर अपील सं./I.T.A.No.465/Viz/2018 (ननधधारण वर्ा/Assessment Year : 2006-07) Dy. Commissioner Of Vs. M/S Sai Balaji Constructions Income Tax B-8, Svn Colony Circle-1(1) Guntur Guntur [Pan : Abafs6923M] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) अपीलधथी की ओर से/ Appellant By : Smt.Suman Malik, Dr प्रत्यधथी की ओर से / Respondent By : Shri P.Bala Srinivas, Ar सुनवधई की तधरीख / Date Of Hearing : 23.09.2019 घोर्णध की तधरीख/Date Of Pronouncement : 25.09.2019 आदेश /O R D E R

reassessment made u/s 143(3) r.w.s. 147 of the Act, the AO made the disallowance of Rs.1,54,920/- u/s 69C of the Act relating to the purchase cost of machinery. It is found from the assessment order that in the original assessment, the assessee has stated to have purchased the machinery worth Rs.1,54,920/- and claimed the depreciation

SHAIK SAIDA,NUZVID vs. INCOME TAX OFFICER, WARD-3(1), VIJAYAWADA

In the result, appeal of the assessee is allowed for statistical purposes as indicated herein above

Bench: the Tribunal and the assessee has filed an affidavit explaining the reasons, similar to the three appeals, which are extracted herein below:

reassessment proceedings initiated for AY 2015-16 are without jurisdiction, and hence the notice issued under section 148 and subsequent proceedings are Shaik Saida vs. ITO quashed. Accordingly, the assessment completed under section 147 of the Act is liable to quashed. Thus the ground raised by the assessee is allowed.” 14. Further, the Hon’ble Supreme Court in the case

SHAIK SAIDA,NUZVID vs. INCOME TAX OFFICER, WARD-3(1), VIJAYAWADA

In the result, appeal of the assessee is allowed for statistical purposes as indicated herein above

Bench: the Tribunal and the assessee has filed an affidavit explaining the reasons, similar to the three appeals, which are extracted herein below:

reassessment proceedings initiated for AY 2015-16 are without jurisdiction, and hence the notice issued under section 148 and subsequent proceedings are Shaik Saida vs. ITO quashed. Accordingly, the assessment completed under section 147 of the Act is liable to quashed. Thus the ground raised by the assessee is allowed.” 14. Further, the Hon’ble Supreme Court in the case

ACIT, CIRCLE-1(1), VIJAYAWADA, VIJAYAWADA vs. VEDMUTHA ELECTRICALS INDIA PRIVATE LIMITED, VIJAYAWADA

In the result, all the captioned appeals filed by the Revenue are allowed for statistical purposes

Bench: Us:

reassessment proceedings initiated vide notice u/s 148 of the Act, dated 29.06.2021, had culminated into the assessment order passed by the A.O under Section 147 of the Act, dated 23.03.2023, therefore, it is the order passed by the Vedumutha Electricals India Private Limited. CIT(A), dated 29.11.2024 in Appeal No. CIT(A)-48, Mumbai /10553/2016-17 which alone for the subject

ACIT, CIRCLE-1(1),, VIJAYAWADA vs. VEDMUTHA ELECTRICALS INDIA PRIVATE LIMITED, VIJAYAWADA

In the result, all the captioned appeals filed by the Revenue are allowed for statistical purposes

Bench: Us:

reassessment proceedings initiated vide notice u/s 148 of the Act, dated 29.06.2021, had culminated into the assessment order passed by the A.O under Section 147 of the Act, dated 23.03.2023, therefore, it is the order passed by the Vedumutha Electricals India Private Limited. CIT(A), dated 29.11.2024 in Appeal No. CIT(A)-48, Mumbai /10553/2016-17 which alone for the subject

THE INCOME TAX OFFICER, CIRCLE-1(1), VIJAYAWADA, VIJAYAWADA vs. VEDMUTHA ELECTRICALS INDIA PRIVATE LIMITED, VIJAYAWADA

In the result, all the captioned appeals filed by the Revenue are allowed for statistical purposes

Bench: Us:

reassessment proceedings initiated vide notice u/s 148 of the Act, dated 29.06.2021, had culminated into the assessment order passed by the A.O under Section 147 of the Act, dated 23.03.2023, therefore, it is the order passed by the Vedumutha Electricals India Private Limited. CIT(A), dated 29.11.2024 in Appeal No. CIT(A)-48, Mumbai /10553/2016-17 which alone for the subject

THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-1(1), VIJAYAWADA, VIJAYAWADA vs. VEDMUTHA ELECTRICALS INDIA PRIVATE LIMITED, VIJAYAWADA

In the result, all the captioned appeals filed by the Revenue are allowed for statistical purposes

Bench: Us:

reassessment proceedings initiated vide notice u/s 148 of the Act, dated 29.06.2021, had culminated into the assessment order passed by the A.O under Section 147 of the Act, dated 23.03.2023, therefore, it is the order passed by the Vedumutha Electricals India Private Limited. CIT(A), dated 29.11.2024 in Appeal No. CIT(A)-48, Mumbai /10553/2016-17 which alone for the subject

THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-1(1), VIJAYAWADA, VIJAYAWADA vs. VEDMUTHA ELECTRICALS INDIA PRIVATE LIMITED, VIJAYAWADA

In the result, all the captioned appeals filed by the Revenue are allowed for statistical purposes

Bench: Us:

reassessment proceedings initiated vide notice u/s 148 of the Act, dated 29.06.2021, had culminated into the assessment order passed by the A.O under Section 147 of the Act, dated 23.03.2023, therefore, it is the order passed by the Vedumutha Electricals India Private Limited. CIT(A), dated 29.11.2024 in Appeal No. CIT(A)-48, Mumbai /10553/2016-17 which alone for the subject

LATE AT RAYUDU INDIVIDUAL REPRESENTATIVE BY AVINASH ,VISAKHAPATNAM vs. THE COMMISSIONER OF INCOME TAX, APPEALS-3, , VISAKHAPATNAM

In the result, appeal filed by the assessee is dismissed

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

reassessed by the Ld.AO with respect to the non-abated assessment for the impugned assessment year. Therefore, we are of the considered view that these grounds raised by the assessee do not have legs to stand and hence dismissed. Having dismissed the legal grounds we now proceed to adjudicate the other grounds raisedby the assessee on merits. 8. Ground

A.TIRUPATHI RAYUDU(HUF),VISAKHAPATNAM vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2,, VISAKHAPATNAM

In the result, appeal filed by the assessee dismissed

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

reassessed by the Ld.AO with respect to the non-abated assessment for the impugned assessment year. Therefore, we are of the considered view that these grounds raised by the assessee do not have legs to stand and hence dismissed. Having dismissed the legal grounds we now proceed to adjudicate the other grounds raisedby the assessee on merits. 8. Ground

LATE AT RAYUDU INDIVIDUAL REPRESENTATIVE BY AVINASH ,VISAKHAPATNAM vs. THE COMMISSIONER OF INCOME TAX, APPEALS-3,, VISAKHAPATNAM

In the result, appeal filed by the assessee is dismissed

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

reassessed by the Ld.AO with respect to the non-abated assessment for the impugned assessment year. Therefore, we are of the considered view that these grounds raised by the assessee do not have legs to stand and hence dismissed. Having dismissed the legal grounds we now proceed to adjudicate the other grounds raisedby the assessee on merits. 8. Ground

THE DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1,, GUNTUR vs. PARUCHURU SATISH KUMAR(HUF), GUNTUR

In the result, appeals filed by the Revenue and the cross objections filed by the assessee are dismissed

Bench: Shri V. Durga Rao, Hon’Ble & Shri D.S. Sunder Singh, Hon’Ble

69C of the Act. In the instant case except the statements recorded from the flat buyers on sample basis and the whatsapp message in mobile phone of the accountant, no other evidence is available to the AO. The said information was related to the total consideration and the accounted in books and unaccounted cash received for some flats. No details

THE DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, , GUNTUR vs. PARUCHURU SATISH KUMAR(HUF), GUNTUR

In the result, appeals filed by the Revenue and the cross objections filed by the assessee are dismissed

Bench: Shri V. Durga Rao, Hon’Ble & Shri D.S. Sunder Singh, Hon’Ble

69C of the Act. In the instant case except the statements recorded from the flat buyers on sample basis and the whatsapp message in mobile phone of the accountant, no other evidence is available to the AO. The said information was related to the total consideration and the accounted in books and unaccounted cash received for some flats. No details