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:

u/s 147 of the Act, dated 23.03.2023, therefore, the CIT(A) for the said reason had refrained from adjudicating the specific grounds of appeal, i.e., Grounds of appeal No(s). 1 to 3, based on which the assessee company had assailed the validity of the jurisdiction that was assumed by the A.O. for framing the assessment without complying with

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:

u/s 147 of the Act, dated 23.03.2023, therefore, the CIT(A) for the said reason had refrained from adjudicating the specific grounds of appeal, i.e., Grounds of appeal No(s). 1 to 3, based on which the assessee company had assailed the validity of the jurisdiction that was assumed by the A.O. for framing the assessment without complying with

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:

u/s 147 of the Act, dated 23.03.2023, therefore, the CIT(A) for the said reason had refrained from adjudicating the specific grounds of appeal, i.e., Grounds of appeal No(s). 1 to 3, based on which the assessee company had assailed the validity of the jurisdiction that was assumed by the A.O. for framing the assessment without complying with

DEPUTY COMMISSIONER OF INCOME TAX (IT), VISAKHAPATNAM vs. SHRI APPARAO MUKKAMALA, USA

In the result, the appeal filed by the revenue is dismissed, while for the cross-objection filed by the assessee is allowed

Bench: SHRI RAVISH SOOD, HON’BLE (Judicial Member), SHRI BALAKRISHNAN. S, HON’BLE (Accountant Member)

seizure of material in search or requisition of books-documents relating to assessee other than on whom the search was conducted or requisitioned made. History of special provisons:- 8. Before proceeding further it would be necessary to trace the history of the extant special provisions for assessment in the cases of search and requisition. 9. The Finance Act, 1995 inserted

INCOME TAX OFFICER, WARD-2(1), VIJAYAWADA vs. AHMED EJAZ, VIJAYAWADA

In the result, appeal filed by the Revenue is dismissed

Bench: Shri K Narasimha Chary, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपील सं./ I.T.A. 462/Viz/2024 (ननधधारण वर्ा / Assessment Year : 2017-18) Income Tax Officer, Vs. Ahmed Ejaz, Ward-2(1), Vijayawada. Vijayawada. Pan: Aakpe6675R (अपीलधथी/ Appellant) (प्रत्यथी/ Respondent) अपीलधथी की ओर से/ Assessee By : Sri Mv Prasad, Ar प्रत्यधथी की ओर से / Revenue By : Dr. Aparna Villuri, Sr. Ar

147, section 148, section 149, section 151 and section 153, where the Assessing Officer is satisfied that,— (a) any money, bullion, jewellery or other valuable article or thing, seized or requisitioned, belongs to; or (b) any books of account or documents, seized or requisitioned, pertains or pertain to, or any information contained therein, relates to, a person other than

PALLA SIMHACHALAM (HUF),VISAKHAPATNAM vs. ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE-5(1), VISAKHAPATNAM

In the result, all the appeals of the assessee are allowed

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

seizure operations in the residential premises of P. Sankara Rao. It was also admitted in the sworn in statement under oath u/s. 132(4) of the Act dated 14/3/2014 and 10/04/2014 that Sri P. Sankara Rao voluntarily disclosed the undisclosed income in the capacity of PallaSimhachalam (HUF). It is also observed that the AO of the assessee

PALLA SIMHACHALAM (HUF),VISAKHAPATNAM vs. ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE-5(1), VISAKHAPATNAM

In the result, all the appeals of the assessee are allowed

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

seizure operations in the residential premises of P. Sankara Rao. It was also admitted in the sworn in statement under oath u/s. 132(4) of the Act dated 14/3/2014 and 10/04/2014 that Sri P. Sankara Rao voluntarily disclosed the undisclosed income in the capacity of PallaSimhachalam (HUF). It is also observed that the AO of the assessee

PALLA SIMHACHALAM (HUF),VISAKHAPATNAM vs. ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE-5(1), VISAKHAPATNAM

In the result, all the appeals of the assessee are allowed

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

seizure operations in the residential premises of P. Sankara Rao. It was also admitted in the sworn in statement under oath u/s. 132(4) of the Act dated 14/3/2014 and 10/04/2014 that Sri P. Sankara Rao voluntarily disclosed the undisclosed income in the capacity of PallaSimhachalam (HUF). It is also observed that the AO of the assessee

PALLA SIMHACHALAM (HUF),VISAKHAPATNAM vs. ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE-5(1), VISAKHAPATNAM

In the result, all the appeals of the assessee are allowed

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

seizure operations in the residential premises of P. Sankara Rao. It was also admitted in the sworn in statement under oath u/s. 132(4) of the Act dated 14/3/2014 and 10/04/2014 that Sri P. Sankara Rao voluntarily disclosed the undisclosed income in the capacity of PallaSimhachalam (HUF). It is also observed that the AO of the assessee

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)

seizure operations were also carried in the case of M/s. Usha Bala Group for the entities a) M/s.Usha Pictures and Financiers, b) M/s. Usha Bala Chits Pvt Ltd., c) M/s. Usha Bala Agro Farms Pvt Ltd; and d) M/s. Usha Bala Real Estate; whereas all situated at Raja Rammohan Rai Street, Powerpet Eluru. Various documents were found to be Page

NAVYA HASINI AND HARSHITHA CONSTRUCTIONS AND DEVELOPERS,BHIMAVARAM vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, RAJAHMUNDRY

In the result, appeal of the assessee is allowed

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

seizure operation U/s. 132 of the Act was conducted on 28/3/2019 in the case of the assessee and its registered premises. Subsequently, an order U/s. 127 of the Act for centralization of the cases was passed by the Principal Commissioner of Income Tax-2, Visakhapatnam vide order in F.No. Pr. CIT-2/VSP/127/2019-20, dated 14/10/2019. Accordingly, notice U/s. 153A

NAVYA HASINI AND HARSHITHA CONSTRUCTIONS AND DEVELOPERS,BHIMAVARAM vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, RAJAHMUNDRY

In the result, appeal of the assessee is allowed

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

seizure operation U/s. 132 of the Act was conducted on 28/3/2019 in the case of the assessee and its registered premises. Subsequently, an order U/s. 127 of the Act for centralization of the cases was passed by the Principal Commissioner of Income Tax-2, Visakhapatnam vide order in F.No. Pr. CIT-2/VSP/127/2019-20, dated 14/10/2019. Accordingly, notice U/s. 153A

NAVYA HASINI AND HARSHITHA CONSTRUCTIONS AND DEVELOPERS, ,BHIMAVARAM vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, RAJAHMUNDRY

In the result, appeal of the assessee is allowed

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

seizure operation U/s. 132 of the Act was conducted on 28/3/2019 in the case of the assessee and its registered premises. Subsequently, an order U/s. 127 of the Act for centralization of the cases was passed by the Principal Commissioner of Income Tax-2, Visakhapatnam vide order in F.No. Pr. CIT-2/VSP/127/2019-20, dated 14/10/2019. Accordingly, notice U/s. 153A

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)

seizure operations and the seized material was not sufficient to establish the concealment of income. The Ld.AR relied on the following cases : (i) Principal Commissioner of Income Tax Vs. Neeraj Jindal (2017) 393 ITR 0001 (Delhi) (ii) Commissioner of Income Tax Vs. Rajiv Garg & Ors (2009) 313 ITR 0256 (iii) Commissioner of Income Tax Vs. Aero Traders

VAKA GHANTA NAGESWARARAO,GUNTUR vs. INCOME TAX OFFICER, WARD - 1, TENALI

In the result, appeal filed by the assessee is allowed

Bench: Shri Ravish Sood, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपीलसं./I.T.A.No.251/Viz/2025 (निर्धारण वर्ा/ Assessment Year: 2015-16) Vs. Income Tax Officer-Ward – 1 Vaka Ghanta Nageswararao 4-82-A, Gullapalli Tenali -522201 Goudapalem, Cherukapalli Mandal Andhra Pradesh Guntur – 522309 Andhra Pradesh [Pan:Afjpn4315H] (अपीलधर्थी/Appellant) (प्रत्यर्थी/Respondent) : Shri Malladi Muralidhar, Ca करदाता का प्रतततितित्व/ Assessee Represented By राजस्व का प्रतततितित्व/ Department Represented By : Dr.Aparna Villuri, Sr. Ar

147 rws 144 on 08.12.2023, with respect to notices u/s 148A & 148, instead of 31.12.2022, whereas since the time limit allowed as per the provisions are 9 months u/s 153 for year ending 31.03.2022. 10. Pre-conditions of the provision of sec 69A were not met and charging section fails: 11.1 The Ld AO has erred in unearthed cash element

SATYA VENKATA KRISHNA RAVI PRASAD KODURI,EAST GODHAVARI vs. ACIT, CIRCLE - 1, RAJAHMUNDRY

Seizure operation under section\n132 of the Act was conducted on 28.01.2021 in the group case of Sri Godavari\nSatya Venkata Phani Bhushan. The case was later centralized with the approval\nof the Principal Commissioner of Income Tax-1, Visakhapatnam. During the\ncourse of search proceedings under section 132 of the Act in the case of Sri\nGodavari Satya Venkata

SATYA VENKATA KRISHNA RAVI PRASAD KODURI,RAJAHMUNDRY vs. ACIT, CIRCLE - 1, RAJAHMUNDRY

Seizure operation under section\n132 of the Act was conducted on 28.01.2021 in the group case of Sri Godavari\nSatya Venkata Phani Bhushan. The case was later centralized with the approval\nof the Principal Commissioner of Income Tax-1, Visakhapatnam. During the\ncourse of search proceedings under section 132 of the Act in the case of Sri\nGodavari Satya Venkata

VEERA VENKATA RAMAKRISHNA MOHANA RAO KODURI,RAJAHMUNDRY vs. ACIT, CIRCLE - 1, RAJAHMUNDRY

In the result, appeal filed by the assessee is allowed

Bench: Shri Ravish Sood, Hon’Ble & Shri S Balakrishnan, Hon’Bleआईटीए. नं. / Ita Nos. 290 & 291/Viz/2025 निर्धारण वर्ा/ Assessment Years:2018-19 & 2019-20) Veera Venkata Ramakrishna V. Acit – Circle – 1 Mohana Rao Koduri Ayakkar Bhawan Flat No. 201, Sri Towers Nh-16 Veerabadhrapuram Venkateswara Nagar Rajahmundry – 533105 Syamalanagar Andhra Pradesh East Godavari District - 533103 Andhra Pradesh [Pan:Afrpk0888C] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) आईटीए. नं. / Ita Nos. 293 & 294/Viz/2025 निर्धारणवर्ा/ Assessment Years:2018-19 & 2019-20) Satya Venkata Krishna Ravi V. Acit – Circle – 1 Prasad Koduri Ayakkar Bhawan 81-10-3/6, Venkateswaranagar Veerabadhrapuram Near Ima Halla, Danavaipeta Rajahmundry – 533105 East Godavari District Andhra Pradesh Andhra Pradesh [Pan:Afrpk0889D] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) करदाता का प्रतततितित्व/ Assessee Represented By : Smt Hemalatha K, Ca राजस्व का प्रतततितित्व/ Department Represented By : Shri Badicala Yadagiri, Cit(Dr)

Seizure operation under section 132 of the Act was conducted on 28.01.2021 in the group case of Sri Godavari Satya Venkata Phani Bhushan. The case was later centralized with the approval of the Principal Commissioner of Income Tax-1, Visakhapatnam. During the course of search proceedings under section 132 of the Act in the case of Sri Godavari Satya Venkata