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)

reassessed or recomputed in a preceding order” 10. She also reiterated in her written submissions the various scenario under which the penalty under section 270A leviable, which is reproduced below: - Scenarios Applicability for assessee’s case a. when the assessed income is Not Applicable since there is no greater than the returned income; difference between assessed income and (refer 270A

ARIMILLI RAMA KRISHNA,WEST GODAVARI DIST vs. ACIT, CIRCLE-1, RAJAHMUNDRY

Bench: Shri Ravish Sood, Hon’Ble & Shri Omkareshwar Chidara, Hon’Ble

147 is reassessment i.e. assessment of the income again. Notice under section 143(2) is issued to Page. No 5 I.T.A.No.639/VIZ/2025 Arimilli Rama Krishna inform the assessee about selection of his case under scrutiny and intimating him that his case will be scrutinized. In the case of reassessment there is no such option with the assessing officer once

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

reassessed or recomputed in a\npreceding order”\n10.\nShe also reiterated in her written submissions the various scenario under\nwhich the penalty under section 270A leviable, which is reproduced below: -\na.\nScenarios\nwhen the assessed income is\ngreater than the returned income;\n(refer 270A(2))\nb.\nwhere return was filed and\nassessed income is more than\nincome

SIVAKAMA SUNDAR MANTHRAVADI,UNITED KINGDOM vs. COMMISSIONER OF INCOME TAX(IT AND TP), HYDERABAD

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

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकरअपीलसं./ I.T.A. No.292/Viz/2023 (निर्धारणवर्ा/ Assessment Year :2013-14) Sivakama Sundar Manthravadi, Vs. Commissioner Of Income Tax United Kingdom. (It & Tp), Pan: Avspm 1372 N Hyderabad. (अपीलधर्थी/ Appellant) (प्रत्यर्थी/ Respondent) आयकरअपीलसं./ I.T.A. No.295/Viz/2023 (निर्धारणवर्ा/ Assessment Year : 2013-14) Vidyavathi Manthravadi, Vs. Commissioner Of Income Tax United Kingdom. (It & Tp), Pan: Avspm 1370 Q Hyderabad. (अपीलधर्थी/ Appellant) (प्रत्यर्थी/ Respondent) अपीलधर्थीकीओरसे/ Assessees By : Ms. P. Chandini, Ar प्रत्यधर्थीकीओरसे/ Revenue By : Dr. Satyasai Rath, Cit-Dr सुिवधईकीतधरीख/ Date Of Hearing : 27/03/2024 घोर्णधकीतधरीख/Date Of : 28/05/2024 Pronouncement O R D E R Per S. Balakrishnan:

263 of the Act, the Ld. CIT (IT & TP), Hyderabad considered the order of the Ld. AO passed U/s. 143(3) r.w.s 147 of the Act as erroneous and prejudicial to the interests of the revenue for the following reasons. The Ld. CIT observed that the possession for the Flat No. 202 was during February, 2011 whereas the assessee sold

VIDYAVATHI MANTHRAVADI,UNITED KINGDOM vs. COMMISSIONER OF INCOME TAX(IT AND TP), HYDERABAD

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

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकरअपीलसं./ I.T.A. No.292/Viz/2023 (निर्धारणवर्ा/ Assessment Year :2013-14) Sivakama Sundar Manthravadi, Vs. Commissioner Of Income Tax United Kingdom. (It & Tp), Pan: Avspm 1372 N Hyderabad. (अपीलधर्थी/ Appellant) (प्रत्यर्थी/ Respondent) आयकरअपीलसं./ I.T.A. No.295/Viz/2023 (निर्धारणवर्ा/ Assessment Year : 2013-14) Vidyavathi Manthravadi, Vs. Commissioner Of Income Tax United Kingdom. (It & Tp), Pan: Avspm 1370 Q Hyderabad. (अपीलधर्थी/ Appellant) (प्रत्यर्थी/ Respondent) अपीलधर्थीकीओरसे/ Assessees By : Ms. P. Chandini, Ar प्रत्यधर्थीकीओरसे/ Revenue By : Dr. Satyasai Rath, Cit-Dr सुिवधईकीतधरीख/ Date Of Hearing : 27/03/2024 घोर्णधकीतधरीख/Date Of : 28/05/2024 Pronouncement O R D E R Per S. Balakrishnan:

263 of the Act, the Ld. CIT (IT & TP), Hyderabad considered the order of the Ld. AO passed U/s. 143(3) r.w.s 147 of the Act as erroneous and prejudicial to the interests of the revenue for the following reasons. The Ld. CIT observed that the possession for the Flat No. 202 was during February, 2011 whereas the assessee sold

SRINIVASA RAO ARNEPALLI,KRISHNA DIST vs. PRINCIPAL COMMISSIONER OF INCOME TAX, VIJAYAWADA

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

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपील सं./I.T.A.No.153/Viz/2023 (ननधधारण वर्ा / Assessment Year : 2017-18) Srinivasa Rao Arnepalli Vs. Principal Commissioner Of Bhavishya Edible Oil Refinery Income Tax 140/1, Kodurupadu Vijayawada Bapulapadu Mandalam Krishna Dist. [Pan : Aftpa9285K] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent)

147/-) which are taken and repaid during the FY and the Ld. AO has verified and examined the relevant documents, financial statements, books of accounts etc., submitted by the assessee before the Ld. AO and hence it is not correct to state that proper verification has not been carried on by the AO. 8. The Ld. Pr. CIT is erred

KOTI NARASIMHA REDDY GUTTIKONDA,GUNTUR vs. PRINCIPAL COMMISSIONER OF INCOME TAX , VIJAYAWADA

In the result, appeal of the assessee is allowed

Bench: Shri Ravish Sood, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपीलसं./I.T.A.No.332/Viz/2025 (निर्धारण वर्ा/ Assessment Year: 2016-17) Koti Narasimha Reddy Guttikonda Vs. Pr. Cit 1-99, Rudravaram – 522410 Siddhardha Public School Road Guntur District, Andhra Pradesh Mogalrajapurm Vijayawada – 520010 [Pan: Amcpg7882N] Andhra Pradesh (अपीलधर्थी/Appellant) (प्रत्यर्थी/Respondent) करदाता का प्रतततितित्व/ Assessee Represented By : Shri K.Siva Ram Kumar, Ca राजस्व का प्रतततितित्व/ Department Represented By : Dr.Satyasai Rath, Cit(Dr)

reassessment couldn't have been initiated as per Sec.149, but still the assessee paid taxes. 5. The appellant craves leave to add or amend any Ground of Appeal.” 5. Assessee has challenged the notice issued under section 148 of the Act and has claimed immunity as per Explanation 4C to section 271(1)(c) of the Act. Ld.AR submitted that

P.SUDARSHAN,,`VISAKHAPATNAM vs. THE INCOME TAX OFFICER, WARD-1(2), , VISAKHAPTNAM

In the result, the appeal of the assessee is partly allowed

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपील सं./I.T.A.No.53/Viz/2020 (ननधधारण वर्ा / Assessment Year : 2007-08) P.Sudarshan Vs. Income Tax Officer 33-12-35, Devangula Veedhi Ward-1(2) Allipuram Direct Taxes Building Visakhapatnam Visakhapatnam [Pan : Ahwpp6272G] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) अपीलधथी की ओर से/ Appellant By : Shri C.Sanjeevarao, Ar प्रत्यधथी की ओर से / Respondent By : Shri On Hari Prasada Rao, Dr सुनवधई की तधरीख / Date Of Hearing 31.01.2023 : घोर्णध की तधरीख/Date Of Pronouncement : 16.02.2023

263 of the Act, considered the order passed by the Ld.AO as erroneous in so far as prejudicial to the interest of the revenue, set aside the assessment order with a direction to the Ld.AO to examine the sources of cash for purchasing and registering the property and hence directed the AO to redo the assessment afresh