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

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)

undisclosed income for the A.Y. 2018-19. 4. On being aggrieved by the order of the Assessing Officer, assessee filed an appeal before Ld. CIT(A). Before Ld. CIT(A) assessee contested the additions made by the Assessing Officer on the legal issue stating that alleged seized material found in the premise of other persons cannot be a reason

THE ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2, , VISKAHAPATNAM vs. SRI VIJAYA VISAKHA MILK PRODUCERS COMPANY LIMITED,, VISAKHAPATNAM

In the result, appeals filed by the revenue and the cross objections filed by the assessee are dismissed for the A

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपील सं./I.T.A.No.239/Viz/2020 & 237/Viz/2020 (ननधधारण वर्ा/ Assessment Year : 2012-13 &2013-14) Assistant Commissioner Of Vs. M/S Sri Vijaya Visakha Milk Income Tax Producers Company Limited Central Circle-2 Visakha Diary, Bhpv Post Visakhapatnam Nh-5, Nathayyapalem Visakhapatnam [Pan :Aajcs7398P] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent)

undisclosed income to the tune of Rs.19 crores for the A.Y. 2010-11 to 2017-18. The Ld.DR through written submissions, reiterated that based on the statement recorded by Sri Saragadam Venkata Ramana, Managing Director of the assessee company u/s 132(4) of the Act and also based on the seized material, 8 I.T.A. No.237 & 239/Viz/2020 & CO No.20&21/Viz/2023

GATTULA LAKSHMI MADHAVI,VISAKHAPATNAM vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, VISAKHAPATNAM

In the result, the appeal filed by the assessee in ITA

Bench: Shri Manjunatha G. & Shri Ravish Soodआ.अपी.सं /Ita No.385, 386 & 387/Viz/2025 ("नधा"रण वष"/Assessment Year: 2018-19) Gattula Lakshmi Madhavi, Vs. Assistant Commissioner Visakhapatnam. Of Income Tax, Pan: Agfpg8929H Central Circle-1, Visakhapatnam. (Appellant) (Respondent) "नधा"रती "वारा/Assessee By: Shri Gvn Hari, Advocate (Hybrid) राज" व "वारा/Revenue By: Dr. Aparna Villuri, Sr. Ar सुनवाई क" तार"ख/Date Of 15/10/2025 Hearing: घोषणा क" तार"ख/Date Of 10/12/2025 Pronouncement: आदेश / Order Per Ravish Sood, Jm: The Captioned Appeals Filed By The Assessee Are Against The Respective Orders Passed By The Commissioner Of Income Tax (Appeals), Visakhapatnam-3, Dated 21/03/2025, 24/03/2025 & 16/04/2025, Which In Turn Arises From The Respective Orders Passed By The Assessing Officer (For Short, “Ao”) Under Section 147 Of The Income Gattula Lakshmi Madhavi Vs. Acit Tax Act, 1961 (For Short, "The Act”), Dated 27/03/2023; Under Section 271Aac(1) Of The Act, Dated 21/08/2023; & Under Section 270A Of The Act, Dated 21/08/2023 For Assessment Year 2018-19. As The Facts Involved In The Captioned Appeals Are Inextricably Interwoven, Therefore, The Same Are Being Taken Up & Disposed Of Vide A Consolidated Order.

undisclosed income. In reply, the assessee admitted that she had taxable income and submitted a working as per which her total taxable income for the subject year was disclosed at Rs. 12,41,770/- with a consequential tax liability of Rs. 3,73,754/- (after claiming TDS credit of Rs. 5,000/-). Against the aforesaid tax liability, the assessee

GATTULA LAKSHMI MADHAVI,VISAKHAPATNAM vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, VISAKHAPATNAM

In the result, the appeal filed by the assessee in ITA

Bench: Shri Manjunatha G. & Shri Ravish Soodआ.अपी.सं /Ita No.385, 386 & 387/Viz/2025 ("नधा"रण वष"/Assessment Year: 2018-19) Gattula Lakshmi Madhavi, Vs. Assistant Commissioner Visakhapatnam. Of Income Tax, Pan: Agfpg8929H Central Circle-1, Visakhapatnam. (Appellant) (Respondent) "नधा"रती "वारा/Assessee By: Shri Gvn Hari, Advocate (Hybrid) राज" व "वारा/Revenue By: Dr. Aparna Villuri, Sr. Ar सुनवाई क" तार"ख/Date Of 15/10/2025 Hearing: घोषणा क" तार"ख/Date Of 10/12/2025 Pronouncement: आदेश / Order Per Ravish Sood, Jm: The Captioned Appeals Filed By The Assessee Are Against The Respective Orders Passed By The Commissioner Of Income Tax (Appeals), Visakhapatnam-3, Dated 21/03/2025, 24/03/2025 & 16/04/2025, Which In Turn Arises From The Respective Orders Passed By The Assessing Officer (For Short, “Ao”) Under Section 147 Of The Income Gattula Lakshmi Madhavi Vs. Acit Tax Act, 1961 (For Short, "The Act”), Dated 27/03/2023; Under Section 271Aac(1) Of The Act, Dated 21/08/2023; & Under Section 270A Of The Act, Dated 21/08/2023 For Assessment Year 2018-19. As The Facts Involved In The Captioned Appeals Are Inextricably Interwoven, Therefore, The Same Are Being Taken Up & Disposed Of Vide A Consolidated Order.

undisclosed income. In reply, the assessee admitted that she had taxable income and submitted a working as per which her total taxable income for the subject year was disclosed at Rs. 12,41,770/- with a consequential tax liability of Rs. 3,73,754/- (after claiming TDS credit of Rs. 5,000/-). Against the aforesaid tax liability, the assessee

GATTULA LAKSHMI MADHAVI,VISAKHAPATNAM vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, VISAKHAPATNAM

In the result, the appeal filed by the assessee in ITA

Bench: Shri Manjunatha G. & Shri Ravish Soodआ.अपी.सं /Ita No.385, 386 & 387/Viz/2025 ("नधा"रण वष"/Assessment Year: 2018-19) Gattula Lakshmi Madhavi, Vs. Assistant Commissioner Visakhapatnam. Of Income Tax, Pan: Agfpg8929H Central Circle-1, Visakhapatnam. (Appellant) (Respondent) "नधा"रती "वारा/Assessee By: Shri Gvn Hari, Advocate (Hybrid) राज" व "वारा/Revenue By: Dr. Aparna Villuri, Sr. Ar सुनवाई क" तार"ख/Date Of 15/10/2025 Hearing: घोषणा क" तार"ख/Date Of 10/12/2025 Pronouncement: आदेश / Order Per Ravish Sood, Jm: The Captioned Appeals Filed By The Assessee Are Against The Respective Orders Passed By The Commissioner Of Income Tax (Appeals), Visakhapatnam-3, Dated 21/03/2025, 24/03/2025 & 16/04/2025, Which In Turn Arises From The Respective Orders Passed By The Assessing Officer (For Short, “Ao”) Under Section 147 Of The Income Gattula Lakshmi Madhavi Vs. Acit Tax Act, 1961 (For Short, "The Act”), Dated 27/03/2023; Under Section 271Aac(1) Of The Act, Dated 21/08/2023; & Under Section 270A Of The Act, Dated 21/08/2023 For Assessment Year 2018-19. As The Facts Involved In The Captioned Appeals Are Inextricably Interwoven, Therefore, The Same Are Being Taken Up & Disposed Of Vide A Consolidated Order.

undisclosed income. In reply, the assessee admitted that she had taxable income and submitted a working as per which her total taxable income for the subject year was disclosed at Rs. 12,41,770/- with a consequential tax liability of Rs. 3,73,754/- (after claiming TDS credit of Rs. 5,000/-). Against the aforesaid tax liability, the assessee

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

undisclosed income relating to the\npurchases in 25% of the total purchases. The said decision was confirmed by\nthis Court as well on consideration of the matter, we find that the facts of the\npresent case are identical to those of M/s. Indian Woollen Carpet Factory\n(Supra) at Vijay Proteins Ltd. (Supra). In the present case the Tribunal

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

undisclosed income relating to the\npurchases in 25% of the total purchases. The said decision was confirmed by\nthis Court as well on consideration of the matter, we find that the facts of the\npresent case are identical to those of M/s. Indian Woollen Carpet Factory\n(Supra) at Vijay Proteins Ltd. (Supra). In the present case the Tribunal

CHODAY JANAKI RAMAYYA CHOWDARY,VISAKHAPATNAM vs. INCOME TAX OFFICER, WARD-1, KAKINADA

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

Bench: Shri Ravish Sood, Hon’Ble

undisclosed income. As the assessee has failed to respond to the aforesaid notice, therefore, the AO passed an order under section 148A(d) of the Act, dated 31.03.2022. Thereafter, the AO issued a notice under section 148 of the Act, dated 02.04.02022, wherein the assessee was called upon to file his return of income within the stipulated time period

RAMYA VADLAMUDI,GUDIWADA vs. INCOME TAX OFFICER, WARD-2, GUDIWADA

In the result, appeal of the assessee is allowed for statistical purpose

Bench: Shri Duvvuru Rl Reddy, Hon’Bleआयकर अपील सं./I.T.A.No.72/Viz/2024 (ननधधारण वर्ा / Assessment Year : 2017-18) Ramya Vadlamudi Vs. Income Tax Officer 10-154, Opp. E-Seva Ward-2 Rajendra Nagar Gudiwada Gudiwada, Krishna Dist. [Pan : Ajnpv4972A] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent)

undisclosed income of the assessee for the F.Y.2016-17, relevant to the A.Y.2017-18 and accordingly brought to tax u/s 69A of the Act under the head “other sources” as per the provisions of section 115BBE of the Act 3 I.T.A. No.72/Viz/2024, A.Y.2017-18 Ramya Vadlamudi, Gudiwada and passed assessment order u/s 144 of the Act dated 17.12.2019, dismissing the appeal

VULLI RADHAKRISHNA,TUNI vs. INCOME TAX OFFICER, WARD-1, TUNI

Bench: Shri Ravish Sood & Shri Balakrishnan S.आ.अपी.सं /Ita No.359/Viz/2025 (िनधा"रण वष"/Assessment Year: 2015-16) Vulli Radhakrishna, Vs. Income Tax Officer, Tuni. Ward-1, Pan: Aegpv1751H Tuni. (Appellant) (Respondent) िनधा"रती "ारा/Assessee By: Shri Gvn Hari, Advocate राज" व "ारा/Revenue By: Dr. Aparna Villuri, Sr. Ar सुनवाई की तारीख/Date Of 04/12/2025 Hearing: घोषणा की तारीख/Date Of 19/12/2025 Pronouncement: आदेश / Order Per. Ravish Sood, Jm: The Present Appeal Filed By The Assessee Is Directed Against The Order Passed By The Commissioner Of Income-Tax (Appeals), National Faceless Appeal Centre (Nfac), Delhi, Dated 17/03/2025, Which In Turn Arises From The Order Passed By The Assessing Officer (For Short “A.O.”) Under Section 147 R.W.S 144 R.W.S 144B Of The Income Tax Act, 1961 (For Short “The Act”) Dated 26/03/2022 For Assessment Year (Ay) 2015-16. 2 Vulli Radhakrishna Vs. Ito

Income Escaping Assessment Scheme, 2022” was introduced only w.e.f 29/03/2022, therefore, prior to the said cut of date, all assessments in pursuance of section 147 were to be made only by the Jurisdictional Assessing Officer (JAO). Elaborating on his contention, the Ld. AR submitted that as the reassessment order in the present case under section 147 r.w.s 144 r.w.s 144B

USHA RANI CHEBROLU,GUNTUR vs. INCOME-TAX OFFICER, WARD-2(1), GUNTUR

In the result, appeal filed by the assessee is allowed for statistical purposes as indicated hereinabove

Bench: Shrik Narasimha Chary, Hon’Ble & Shri S Balakrishnan, Hon’Ble(Hybrid Hearing) आयकर अपीलसं./ I.T.A.532/Viz/2024 (ननधधारण वर्ा/ Assessment Year: 2015-16) Usha Rani Chebrolu, Vs. Income Tax Officer, Guntur. Ward-2(1), Pan: Abmpc8555B Guntur. (अपीलधथी/ Appellant) (प्रत्यथी/ Respondent) अपीलधथी की ओर से/ Assessee By : Sri I. Kama Sastry, Ar प्रत्यधथी की ओर से/ Revenue By : Dr. Aparna Villuri, Sr. Ar

undisclosed interest of Rs. 3,24,589/- treating the same as income from other sources and (ii) Addition of Rs. 51,93,088/- on account of unexplained money U/s. 69A of the Act and determined the total income at Rs. 55,17,677/-. Aggrieved by the order of the Ld. AO, the assessee preferred an appeal before

INCOME TAX OFFICER, KAKINADA vs. KANDREGULA PEDDI RAJU, NARSAPURAM

In the result, the appeal of the Revenue is allowed for statistical purpose

Bench: Shri K.Narasimha Chary & Shri Balakrishnan Sआ.अपी.सं / Ita No.41/Viz/2025 (निर्धारण वर्ा / Assessment Year: 2016-17) Income Tax Officer Vs. Kandregula Peddi Raju Kakinada Narasapuram [ Pan : Andpr9130L] अपीलधर्थी / Appellant प्रत्‍यर्थी / Respondent निर्धाररती द्वधरध/Assessee By: None रधजस्‍व द्वधरध/Revenue By: Dr.Aparna Villuri, Dr

undisclosed long term capital gains, cash deposits in the two bank accounts totalling to Rs.1,90,60,000/- as unexplained cash deposits under section 69 of the Act and interest income amounting to Rs.14,573/- under the head ‘income from other sources’. 3. Penalty proceedings under section 271D of the Act were initiated for violation of provisions of 269SS

SATYANARAYANA KODURU,KRISHNA DIST vs. INCOME TAX OFFICER, WARD-1, GUDIWADA

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

Bench: Shri Ravish Sood & Shri Balakrishnan S.आ.अपी.सं /Ita No.491/Viz/2025 (िनधा"रण वष"/Assessment Year: 2016-17) Satyanarayana Koduru, Vs. Income Tax Officer, Krishna District. Ward-1, Pan:Altpk1048C Gudiwada. (Appellant) (Respondent) िनधा"रती "ारा/Assessee By: Shri C. Subrahmanyam, Ca राज" व "ारा/Revenue By: Dr. Aparna Villuri, Sr. Ar सुनवाई की तारीख/Date Of 02/12/2025 Hearing: घोषणा की तारीख/Date Of 05/12/2025 Pronouncement: आदेश / Order Per. Ravish Sood, Jm :

reassessment proceedings and the order passed thereunder are vold ab initio and liable to be quashed. 3) The Ld. CIT(A) erred in confirming the addition of Rs.1,16,000/- made by the AO, which represents a portion of the stamp duty paid by the assessee. 4) The Ld. CIT(A) also erred in confirming the addition

NIMMANA NARASIMHARAO,ELURU vs. INCOME TAX OFFICER, WARD-2, ELURU

Bench: Us:

undisclosed sources u/s 69 of the Act. 7 Nimmana Narasimharao 10. Aggrieved, the assessee carried the matter in appeal before the CIT(A), but without success. For the sake of clarity, the observations of the CIT(A) are culled out as under: 8 Nimmana Narasimharao 9 Nimmana Narasimharao 11. The assessee, being aggrieved with the order