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44 results for “reassessment”+ Section 91clear

Sorted by relevance

Mumbai984Delhi936Bangalore336Chennai322Ahmedabad253Jaipur215Hyderabad168Kolkata129Indore107Raipur88Chandigarh73Pune70Cochin67Surat65Rajkot60Visakhapatnam44Guwahati43Telangana35Lucknow32Patna32Amritsar30Agra28Nagpur26Jodhpur21Cuttack20Karnataka19Allahabad9Ranchi7SC6Calcutta6Panaji5Dehradun4Orissa4Rajasthan3Varanasi3Jabalpur1Kerala1

Key Topics

Section 143(3)73Section 153A47Section 14842Section 14734Addition to Income25Section 143(2)19Depreciation17Section 13216Section 142(1)

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

91,98,000/- to the Company Steel Exchange India Ltd towards sale consideration for the purchase of 6,62,000 shares allotted on Preferential basis. The transaction is entered into during F.Y. 2008-09 relevant for A.Y.2009-10. The assessee sold 6,62,000 shares during this financialyear relevant for the A.Y.2017-18 through the Share broking firm M/s.Zen Securities

Showing 1–20 of 44 · Page 1 of 3

15
Section 143(1)14
Disallowance13
Undisclosed Income13

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

In the result, appeal of the assessee is allowed

ITA 229/VIZ/2024[2018-19]Status: DisposedITAT Visakhapatnam24 Oct 2024AY 2018-19

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

Section 11Section 12ASection 143(3)Section 270ASection 274Section 80G

reassessed has the effect of reducing the loss or converting such loss into income.” Page No. 6 I.T.A. Nos. 163&229/VIZ/2024 C.O. No. 01/VIZ/2024 Mother Theressa Educational Society 8. He argued that the assessee does not fulfill any of the conditions and hence there is no under-reporting of any income. Further, he also referred to Sub-section

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

In the result, appeal of the assessee is allowed

ITA 163/VIZ/2024[2018]Status: DisposedITAT Visakhapatnam24 Oct 2024

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

Section 11Section 12ASection 143(3)Section 270ASection 274Section 80G

reassessed has the effect of reducing the loss or converting such loss into income.” Page No. 6 I.T.A. Nos. 163&229/VIZ/2024 C.O. No. 01/VIZ/2024 Mother Theressa Educational Society 8. He argued that the assessee does not fulfill any of the conditions and hence there is no under-reporting of any income. Further, he also referred to Sub-section

ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2, RAJAHMUNDRY vs. L V BEACH CITY PROPERTY PROMOTERS, VIJAYAWADA

In the result, appeal of the revenue is dismissed

ITA 254/VIZ/2024[2018-19]Status: DisposedITAT Visakhapatnam25 Sept 2024AY 2018-19

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपील सं./I.T.A. No. 254/Viz/2024 (निर्धारण वर्ा/ Assessment Year: 2018-19) Asst. Cit – Central Circle – 2 V. L.V. Beach City Property Promoters 40-25-19/A, Balaji Towers 5Th Floor, Shiva Towers Kogantivari Street, Patamatalanka Danavaipeta, Rajahmundry-533103 Vijayawada – 520010 Andhra Pradesh Andhra Pradesh [Pan: Aacfl5214D] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) सी.ओ सं. / C.O. No. 3/Viz/2024 [आयकअपीलसं. से उत्पन्न / Arising Out Of I.T.A. No.254/Viz/2024 (निर्धारण वर्ा/ Assessment Year: 2018-19)] L.V. Beach City Property Promoters V. Asst. Cit – Central Circle – 2 40-25-19/A, Balaji Towers 5Th Floor, Shiva Towers Kogantivari Street, Patamatalanka Danavaipeta, Rajahmundry-533103 Vijayawada – 520010 Andhra Pradesh Andhra Pradesh [Pan: Aacfl5214D] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) करदाता का प्रतततितित्व / Assessee Represented By : Shri M.V. Prasad, Ar राजस्व का प्रतततितित्व / Department Represented By : Dr. Satyasai Rath, Cit(Dr)

Section 127Section 132Section 133ASection 142(1)Section 143(2)Section 153A

91,550/-. Thereafter notice under section 143(2) dated 10.12.2021 and detailed questionnaire under section 142(1) dated 14.02.2022 was issued and served. In response to the notices Page No. 2 I.T.A. No. 254/VIZ/2024 & C.O. No. 3/VIZ/2024 L.V. Beach City Property Promoters under section 143(2) and 142(1) of the Act, assessee furnished the information as called for. After

THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-2(1),, GUNTUR vs. LAKSHMI CONSTRUCTIONS, , GUNTUR

In the result, appeal filed by the Revenue and the C

ITA 10/VIZ/2019[2006-07]Status: DisposedITAT Visakhapatnam03 May 2019AY 2006-07

Bench: Shri V. Durga Rao, Hon’Ble & Shri D.S. Sunder Singh, Hon’Blethe Acit, Circle-2(1), Vs. M/S. Lakshmi Constructions, Guntur. D.No. 5-87-22, Sri Balaji House, Lakshmipuram, Guntur. Pan No. Aabfl 6560 B (Appellant) (Respondent) C.O. No. 47/Viz/2019 (Arising Out Of Ita No. 10/Viz/2019) (Asst. Year : 2006-07) M/S. Lakshmi Constructions, Vs. The Acit, Circle-2(1), D.No. 5-87-22, Sri Balaji Guntur. House, Lakshmipuram, Guntur. Pan No. Aabfl 6560 B (Appellant) (Respondent) Assessee By : Shri G.V.N. Hari – Advocate. Department By : Smt. Suman Malik – Sr.Dr Date Of Hearing : 29/04/2019. Date Of Pronouncement : 03/05/2019. O R D E R Per V. Durga Raothis Appeal By The Revenue & The Cross Objection By The Assessee Are Directed Against The Order Of Commissioner Of Income Tax (Appeals)-1, Guntur, Dated 29/09/2018 For The Assessment Year 2006-07. 2 Ita No.10 /Viz/2019 & C.O.No. 47/Viz/2019 (M/S. Lakshmi Constrcutions)

For Appellant: Shri G.V.N. Hari – AdvocateFor Respondent: Smt. Suman Malik – Sr.DR
Section 143Section 143(1)Section 143(3)Section 145(3)Section 147Section 148

section 148 could not be sustained in law." The Hon'ble High Court of Gujarat in the case of Jalil Abdulbhai Shaikh (91 taxmann.com 16) held that wherein return filed in response to reassessment

BHAVANASI YELLA RAO vs. THE ACIT,, VIJAYAWADA

In the result, the assessee’s appeals in ITA Nos

ITA 268/VIZ/2017[2011-2012]Status: DisposedITAT Visakhapatnam19 Jan 2018AY 2011-2012

Bench: Shri V. Durga Rao & Shri D.S. Sunder Singhआयकर अपील सं./I.T.A.No.265, 266, 267 & 268/Vizag/2017 (धनधाारण िर्ा / Assessment Years: (2007-08, 2009-10, 2010-11 & 2011-12) Bhavanasi Yella Rao Acit, Central Circle Guntur Vijayawada [Pan No.Acjpb0307J] (अपीलाथी / Appellant) (प्रत्याथी / Respondent) आयकर अपील सं./I.T.A.No.351/Vizag/2017 (धनधाारण िर्ा / Assessment Year: 2011-12) Acit, Central Circle Bhavanasi Yella Rao Vijayawada Guntur (अपीलाथी / Appellant) (प्रत्याथी / Respondent) अपीलाथी की ओर से / Appellant By : Shri G.V.N. Hari, Ar प्रत्याथी की ओर से / Respondent By : Shri Debakumar Sonowal, Dr सुनिाई की तारीख / Date Of Hearing : 09.01.2018 घोर्णा की तारीख / Date Of Pronouncement : 19.01.2018

For Appellant: Shri G.V.N. Hari, ARFor Respondent: Shri Debakumar Sonowal
Section 132Section 143(2)Section 143(3)Section 153A

reassessment". When a return is filed and when neither an acknowledgement or intimation u/s.143(1)of the Act is issued nor a notice u/s.143(2) of the Act is issued within the time limit laid down in the proviso to Secc.143(2) of the Act, the proceedings initiated by filing the return are closed. In the present case, the period

BHAVANASI YELLA RAO vs. THE ACIT,, VIJAYAWADA

In the result, the assessee’s appeals in ITA Nos

ITA 265/VIZ/2017[2007-2008]Status: DisposedITAT Visakhapatnam19 Jan 2018AY 2007-2008

Bench: Shri V. Durga Rao & Shri D.S. Sunder Singhआयकर अपील सं./I.T.A.No.265, 266, 267 & 268/Vizag/2017 (धनधाारण िर्ा / Assessment Years: (2007-08, 2009-10, 2010-11 & 2011-12) Bhavanasi Yella Rao Acit, Central Circle Guntur Vijayawada [Pan No.Acjpb0307J] (अपीलाथी / Appellant) (प्रत्याथी / Respondent) आयकर अपील सं./I.T.A.No.351/Vizag/2017 (धनधाारण िर्ा / Assessment Year: 2011-12) Acit, Central Circle Bhavanasi Yella Rao Vijayawada Guntur (अपीलाथी / Appellant) (प्रत्याथी / Respondent) अपीलाथी की ओर से / Appellant By : Shri G.V.N. Hari, Ar प्रत्याथी की ओर से / Respondent By : Shri Debakumar Sonowal, Dr सुनिाई की तारीख / Date Of Hearing : 09.01.2018 घोर्णा की तारीख / Date Of Pronouncement : 19.01.2018

For Appellant: Shri G.V.N. Hari, ARFor Respondent: Shri Debakumar Sonowal
Section 132Section 143(2)Section 143(3)Section 153A

reassessment". When a return is filed and when neither an acknowledgement or intimation u/s.143(1)of the Act is issued nor a notice u/s.143(2) of the Act is issued within the time limit laid down in the proviso to Secc.143(2) of the Act, the proceedings initiated by filing the return are closed. In the present case, the period

BHAVANASI YELLA RAO vs. THE ACIT,, VIJAYAWADA

In the result, the assessee’s appeals in ITA Nos

ITA 266/VIZ/2017[2009-2010]Status: DisposedITAT Visakhapatnam19 Jan 2018AY 2009-2010

Bench: Shri V. Durga Rao & Shri D.S. Sunder Singhआयकर अपील सं./I.T.A.No.265, 266, 267 & 268/Vizag/2017 (धनधाारण िर्ा / Assessment Years: (2007-08, 2009-10, 2010-11 & 2011-12) Bhavanasi Yella Rao Acit, Central Circle Guntur Vijayawada [Pan No.Acjpb0307J] (अपीलाथी / Appellant) (प्रत्याथी / Respondent) आयकर अपील सं./I.T.A.No.351/Vizag/2017 (धनधाारण िर्ा / Assessment Year: 2011-12) Acit, Central Circle Bhavanasi Yella Rao Vijayawada Guntur (अपीलाथी / Appellant) (प्रत्याथी / Respondent) अपीलाथी की ओर से / Appellant By : Shri G.V.N. Hari, Ar प्रत्याथी की ओर से / Respondent By : Shri Debakumar Sonowal, Dr सुनिाई की तारीख / Date Of Hearing : 09.01.2018 घोर्णा की तारीख / Date Of Pronouncement : 19.01.2018

For Appellant: Shri G.V.N. Hari, ARFor Respondent: Shri Debakumar Sonowal
Section 132Section 143(2)Section 143(3)Section 153A

reassessment". When a return is filed and when neither an acknowledgement or intimation u/s.143(1)of the Act is issued nor a notice u/s.143(2) of the Act is issued within the time limit laid down in the proviso to Secc.143(2) of the Act, the proceedings initiated by filing the return are closed. In the present case, the period

DCIT, CENTRAL CIRCLE, VIJAYAWADA vs. SRI BHAVANSI YELLA RAO, PIDUGURALLA

In the result, the assessee’s appeals in ITA Nos

ITA 351/VIZ/2017[2011-2012]Status: DisposedITAT Visakhapatnam19 Jan 2018AY 2011-2012

Bench: Shri V. Durga Rao & Shri D.S. Sunder Singhआयकर अपील सं./I.T.A.No.265, 266, 267 & 268/Vizag/2017 (धनधाारण िर्ा / Assessment Years: (2007-08, 2009-10, 2010-11 & 2011-12) Bhavanasi Yella Rao Acit, Central Circle Guntur Vijayawada [Pan No.Acjpb0307J] (अपीलाथी / Appellant) (प्रत्याथी / Respondent) आयकर अपील सं./I.T.A.No.351/Vizag/2017 (धनधाारण िर्ा / Assessment Year: 2011-12) Acit, Central Circle Bhavanasi Yella Rao Vijayawada Guntur (अपीलाथी / Appellant) (प्रत्याथी / Respondent) अपीलाथी की ओर से / Appellant By : Shri G.V.N. Hari, Ar प्रत्याथी की ओर से / Respondent By : Shri Debakumar Sonowal, Dr सुनिाई की तारीख / Date Of Hearing : 09.01.2018 घोर्णा की तारीख / Date Of Pronouncement : 19.01.2018

For Appellant: Shri G.V.N. Hari, ARFor Respondent: Shri Debakumar Sonowal
Section 132Section 143(2)Section 143(3)Section 153A

reassessment". When a return is filed and when neither an acknowledgement or intimation u/s.143(1)of the Act is issued nor a notice u/s.143(2) of the Act is issued within the time limit laid down in the proviso to Secc.143(2) of the Act, the proceedings initiated by filing the return are closed. In the present case, the period

BHAVANASI YELLA RAO vs. THE ACIT,, VIJAYAWADA

In the result, the assessee’s appeals in ITA Nos

ITA 267/VIZ/2017[2010-2011]Status: DisposedITAT Visakhapatnam19 Jan 2018AY 2010-2011

Bench: Shri V. Durga Rao & Shri D.S. Sunder Singhआयकर अपील सं./I.T.A.No.265, 266, 267 & 268/Vizag/2017 (धनधाारण िर्ा / Assessment Years: (2007-08, 2009-10, 2010-11 & 2011-12) Bhavanasi Yella Rao Acit, Central Circle Guntur Vijayawada [Pan No.Acjpb0307J] (अपीलाथी / Appellant) (प्रत्याथी / Respondent) आयकर अपील सं./I.T.A.No.351/Vizag/2017 (धनधाारण िर्ा / Assessment Year: 2011-12) Acit, Central Circle Bhavanasi Yella Rao Vijayawada Guntur (अपीलाथी / Appellant) (प्रत्याथी / Respondent) अपीलाथी की ओर से / Appellant By : Shri G.V.N. Hari, Ar प्रत्याथी की ओर से / Respondent By : Shri Debakumar Sonowal, Dr सुनिाई की तारीख / Date Of Hearing : 09.01.2018 घोर्णा की तारीख / Date Of Pronouncement : 19.01.2018

For Appellant: Shri G.V.N. Hari, ARFor Respondent: Shri Debakumar Sonowal
Section 132Section 143(2)Section 143(3)Section 153A

reassessment". When a return is filed and when neither an acknowledgement or intimation u/s.143(1)of the Act is issued nor a notice u/s.143(2) of the Act is issued within the time limit laid down in the proviso to Secc.143(2) of the Act, the proceedings initiated by filing the return are closed. In the present case, the period

VIZAG SEAPORT P.LTD,VISAKHAPATNAM vs. CIT(A) 14, MUMBAI

In the result, appeal filed by the assessee is partly allowed for statistical purposes

ITA 2479/MUM/2015[2010-11]Status: DisposedITAT Visakhapatnam23 Aug 2022AY 2010-11

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

For Appellant: Sri PJ Pardiwalla, CAFor Respondent: Sri MN Murthy Naik, CIT-DR
Section 142(1)Section 143(3)Section 147Section 148Section 32

reassessment has to be based on fulfilment of certain pre-condition and if the concept of "change of opinion" is removed, as contended on behalf of the Department, then, in the garb of re-opening the assessment, review would take place. One must treat the concept of "change of opinion" as an in-built test to check abuse of power

DCIT 7(3), MUMBAI vs. VIZAG SEAPORT P.LTD, MUMBAI

In the result, appeal filed by the assessee is partly allowed for statistical purposes

ITA 2400/MUM/2014[2008-09]Status: DisposedITAT Visakhapatnam23 Aug 2022AY 2008-09

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

For Appellant: Sri PJ Pardiwalla, CAFor Respondent: Sri MN Murthy Naik, CIT-DR
Section 142(1)Section 143(3)Section 147Section 148Section 32

reassessment has to be based on fulfilment of certain pre-condition and if the concept of "change of opinion" is removed, as contended on behalf of the Department, then, in the garb of re-opening the assessment, review would take place. One must treat the concept of "change of opinion" as an in-built test to check abuse of power

DCIT 7(3), MUMBAI vs. VIZAG SEAPORT P.LTD, MUMBAI

In the result, appeal filed by the assessee is partly allowed for statistical purposes

ITA 2402/MUM/2014[2005-06]Status: DisposedITAT Visakhapatnam23 Aug 2022AY 2005-06

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

For Appellant: Sri PJ Pardiwalla, CAFor Respondent: Sri MN Murthy Naik, CIT-DR
Section 142(1)Section 143(3)Section 147Section 148Section 32

reassessment has to be based on fulfilment of certain pre-condition and if the concept of "change of opinion" is removed, as contended on behalf of the Department, then, in the garb of re-opening the assessment, review would take place. One must treat the concept of "change of opinion" as an in-built test to check abuse of power

VIZAG SEAPORT P.LTD,VISAKHAPATNAM vs. CIT(A) 14, MUMBAI

In the result, appeal filed by the assessee is partly allowed for statistical purposes

ITA 2478/MUM/2015[2007-08]Status: DisposedITAT Visakhapatnam23 Aug 2022AY 2007-08

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

For Appellant: Sri PJ Pardiwalla, CAFor Respondent: Sri MN Murthy Naik, CIT-DR
Section 142(1)Section 143(3)Section 147Section 148Section 32

reassessment has to be based on fulfilment of certain pre-condition and if the concept of "change of opinion" is removed, as contended on behalf of the Department, then, in the garb of re-opening the assessment, review would take place. One must treat the concept of "change of opinion" as an in-built test to check abuse of power

DCIT 7(3), MUMBAI vs. VIZAG SEAPORT P.LTD, MUMBAI

In the result, appeal filed by the assessee is partly allowed for statistical purposes

ITA 2401/MUM/2014[2009-10]Status: DisposedITAT Visakhapatnam23 Aug 2022AY 2009-10

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

For Appellant: Sri PJ Pardiwalla, CAFor Respondent: Sri MN Murthy Naik, CIT-DR
Section 142(1)Section 143(3)Section 147Section 148Section 32

reassessment has to be based on fulfilment of certain pre-condition and if the concept of "change of opinion" is removed, as contended on behalf of the Department, then, in the garb of re-opening the assessment, review would take place. One must treat the concept of "change of opinion" as an in-built test to check abuse of power

KUMAR PAPPU SINGH,TANUKU vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-1, , ELURU

In the result, appeal of the assessee is allowed

ITA 270/VIZ/2018[2013-14]Status: DisposedITAT Visakhapatnam07 Dec 2018AY 2013-14

Bench: Shri V. Durga Rao& Shri D.S. Sunder Singhआयकर अपील सं./I.T.A.No.270/Viz/2018 (धििाारण िर्ा/Assessment Year:2013-2014) Sri Kumar Pappu Singh Vs. Dy.Commissioner Of D.No.23-3-26, Sundaram Nagar Income Tax, Sajjapuram Circle-1, Kks Towers, Tanuku Rr Pet, Eluru [Pan : Aeepp2496P] Andhra Pradesh (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent)

For Appellant: Shri K.C.Devdas, ARFor Respondent: Shri D.K.Sonowal, CIT DR
Section 143(3)Section 263Section 56(2)(vii)

91% from existing 76% and thereby “property” was passed on to the assessee within the meaning of section 56(2)(vii)(c), while the share of other shareholders decreased to 9% from the existing 24%. Hence, the Ld.Pr.CIT held that the ratio of the decision relied upon by the assessee has no application in the assessee’s case

ARUNACHALAM MANICKAVEL,PROP: BHARATHI SOAP WORKS, 1ST LANE,,GUNTUR vs. THE ACIT, CIRCLE - 2(1),, GUNTUR

In the result, appeals of the assessee for the A

ITA 169/VIZ/2014[2005-06]Status: DisposedITAT Visakhapatnam20 Mar 2019AY 2005-06

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

For Appellant: Shri G.V.N.Hari, ARFor Respondent: Shri D.K.Sonowal, CIT DR
Section 132Section 143(3)Section 153A

91,927 2005-06 11,74,444 2006-07 23,41,116 2007-08 10,57,169 2008-09 53,85,012 2009-10 73,19,009 2010-11 82,32,726 3. During the appeal proceedings, the assessee filed a petition for admission of additional ground. The Additional ground raised by the assessee for the A.Ys 2004-05 reads

ARUNACHALAM MANICKAVEL,PROP: BHARATHI SOAP WORKS, 1ST LANE,,GUNTUR vs. THE ACIT, CIRCLE - 2(1),, GUNTUR

In the result, appeals of the assessee for the A

ITA 173/VIZ/2014[2009-10]Status: DisposedITAT Visakhapatnam20 Mar 2019AY 2009-10

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

For Appellant: Shri G.V.N.Hari, ARFor Respondent: Shri D.K.Sonowal, CIT DR
Section 132Section 143(3)Section 153A

91,927 2005-06 11,74,444 2006-07 23,41,116 2007-08 10,57,169 2008-09 53,85,012 2009-10 73,19,009 2010-11 82,32,726 3. During the appeal proceedings, the assessee filed a petition for admission of additional ground. The Additional ground raised by the assessee for the A.Ys 2004-05 reads

ARUNACHALAM MANICKAVEL,PROP: BHARATHI SOAP WORKS, 1ST LANE,,GUNTUR vs. THE ACIT, CIRCLE - 2(1),, GUNTUR

In the result, appeals of the assessee for the A

ITA 168/VIZ/2014[2004-05]Status: DisposedITAT Visakhapatnam20 Mar 2019AY 2004-05

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

For Appellant: Shri G.V.N.Hari, ARFor Respondent: Shri D.K.Sonowal, CIT DR
Section 132Section 143(3)Section 153A

91,927 2005-06 11,74,444 2006-07 23,41,116 2007-08 10,57,169 2008-09 53,85,012 2009-10 73,19,009 2010-11 82,32,726 3. During the appeal proceedings, the assessee filed a petition for admission of additional ground. The Additional ground raised by the assessee for the A.Ys 2004-05 reads

ARUNACHALAM MANICKAVEL,PROP: BHARATHI SOAP WORKS, 1ST LANE,,GUNTUR vs. THE ACIT, CIRCLE - 2(1),, GUNTUR

In the result, appeals of the assessee for the A

ITA 174/VIZ/2014[2010-11]Status: DisposedITAT Visakhapatnam20 Mar 2019AY 2010-11

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

For Appellant: Shri G.V.N.Hari, ARFor Respondent: Shri D.K.Sonowal, CIT DR
Section 132Section 143(3)Section 153A

91,927 2005-06 11,74,444 2006-07 23,41,116 2007-08 10,57,169 2008-09 53,85,012 2009-10 73,19,009 2010-11 82,32,726 3. During the appeal proceedings, the assessee filed a petition for admission of additional ground. The Additional ground raised by the assessee for the A.Ys 2004-05 reads