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25 results for “reassessment u/s 147”+ TDSclear

Sorted by relevance

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Key Topics

Section 14846Section 14739Addition to Income21Section 143(3)17Section 148A16TDS16Section 10(14)15Reassessment13Section 263

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

ITA 38/VIZ/2025[2017-18]Status: DisposedITAT Visakhapatnam30 Jun 2025AY 2017-18

Bench: Us:

For Appellant: None
Section 131Section 147

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

Showing 1–20 of 25 · Page 1 of 2

11
Section 80C8
Section 1318
Bogus Purchases6
ITA 36/VIZ/2025[2016-17]Status: DisposedITAT Visakhapatnam30 Jun 2025AY 2016-17

Bench: Us:

For Appellant: None
Section 131Section 147

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 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

ITA 35/VIZ/2025[2014-15]Status: DisposedITAT Visakhapatnam30 Jun 2025AY 2014-15

Bench: Us:

For Appellant: None
Section 131Section 147

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

ITA 37/VIZ/2025[2017-18]Status: DisposedITAT Visakhapatnam30 Jun 2025AY 2017-18

Bench: Us:

For Appellant: None
Section 131Section 147

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, VIJAYAWADA vs. VEDMUTHA ELECTRICALS INDIA PRIVATE LIMITED, VIJAYAWADA

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

ITA 34/VIZ/2025[2013-14]Status: DisposedITAT Visakhapatnam30 Jun 2025AY 2013-14

Bench: Us:

For Appellant: None
Section 131Section 147

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

GHANSHYAM SHARMA,,RAJASTHAN vs. PRINCIPAL COMMISSIONER OF INCOME TAX - 1, , VISAKHAPATNAM

In the result, appeal of the assessee is dismissed

ITA 461/VIZ/2017[2008-2009]Status: DisposedITAT Visakhapatnam18 Apr 2018AY 2008-2009

Bench: Shri V. Durga Rao& Shri D.S. Sunder Singhआयकर अऩीऱ सं./I.T.A.No.461/Viz/2017 (ननधधारण वषा/Assessment Year:2008-09) Ghanshyam Sharma Vs. The Principal Commissioner Jakhal Vill & Post Of Income Tax-1 Jhunjhunu District Visakhapatnam Rajasthan – 333 305 [Pan :Abups5701R] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) अऩीऱधथी की ओर से/ Appellant By : Shri R.Venkat Raman, Ar प्रत्यथी की ओर से / Respondent By : Shri T.S.N.Murthy, Dr सुनवधई की तधरीख / Date Of Hearing : 12.04.2018 घोषणा की तारीख/Date Of Pronouncement : 18.04.2018

For Appellant: Shri R.Venkat Raman, ARFor Respondent: Shri T.S.N.Murthy, DR
Section 143(3)Section 147Section 148Section 194Section 194CSection 194C(3)(i)Section 263Section 3Section 40

reassessment u/s 143(3) r.w.s. 147 on 23.03.2015 by making the addition of Rs.1,44,139/-. The Ld. Pr.CIT has taken up the assessment order passed u/s 143(3) r.w.s.147 dated 23.03.2015 for revision u/s 263 and observed that the assessee made the contract payments/credited amounts in excess of Rs.50000/- in aggregate to a single party / single lorry and attract

G.T.MOHAN RAO,,KAKINADA vs. THE ITO,, KAKINADA

In the result, appeal of the assessee is allowed

ITA 182/VIZ/2015[]Status: DisposedITAT Visakhapatnam25 Sept 2019

Bench: Shri V. Durga Rao& Shri D.S. Sunder Singhआयकर अपील सं./I.T.A.No.182/Viz/2015 (ननधधारण वर्ा/Assessment Year : 2007-08) G.T.Mohan Rao Vs. Income Tax Officer Prop.Ramya Engineering Co. Ward-1 Plot No.3-20-4/1/A Kakinada Rammohan Nagar Kakinada [Pan : Aehpg7387R] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) अपीलधथी की ओर से/ Appellant By : Shri G.V.N.Hari, Ar प्रत्यधथी की ओर से / Respondent By : Smt.Suman Malik, Dr सुनवधई की तधरीख / Date Of Hearing : 01.08.2019 घोर्णध की तधरीख/Date Of Pronouncement : 25.09.2019 आदेश /O R D E R

For Appellant: Shri G.V.N.Hari, ARFor Respondent: Smt.Suman Malik, DR
Section 143(1)Section 143(3)Section 147Section 148Section 194ISection 37(1)Section 40Section 40a

reassessment was completed u/s 143(3) r.w.s. 147 accepting the income returned, by an order dated 22.12.2009. 2.1. Subsequently, the AO reopened the assessment for second time by issue of notice u/s 148 dated 23.02.2012 which was served on the assessee on 24.02.2012. As per the assessment order, the AO reopened the assessment for the following reasons (extracted from

NADIMPALLY VENKATA SANKAR RAMA KRISHNAM RAJU,,VISAKHAPATNAM vs. THE ITO,, VISAKHAPATNAM

In the result, the appeal filed by the assessee is allowed

ITA 322/VIZ/2017[2008-2009]Status: DisposedITAT Visakhapatnam04 Apr 2018AY 2008-2009

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

For Appellant: Shri G.V.N. Hari, ARFor Respondent: Shri Deba Kumar Sonowal
Section 143(3)Section 148Section 194HSection 263Section 40

reassessment u/s.143(3) r.w.s. 147 of the Income-tax Act 1961 was completed on 31.03.2015 by determining the total income at Rs.6,82,016/-. The Ld.PCIT has taken up the case for revision u/s 263 and observed from the Profit & Loss A/c for the year under consideration that an amount of Rs.84,82,547/- was debited to the Profit & Loss

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

ITA 385/VIZ/2025[2018-19]Status: DisposedITAT Visakhapatnam10 Dec 2025AY 2018-19

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.

For Appellant: Shri GVN Hari, AdvocateFor Respondent: Dr. Aparna Villuri, Sr. AR
Section 133ASection 147Section 148Section 148ASection 151ASection 270ASection 271ASection 69

TDS credit of Rs. 5,000/-). Against the aforesaid tax liability, the assessee had paid self-assessment tax of Rs. 84,676/- on 07/03/2020 and arrived at the balance tax liability of Rs. 2,89,080/-. Gattula Lakshmi Madhavi vs. ACIT 5. Thereafter, the assessee, in response to notice under section 148 of the Act, dated 30/03/2022, had filed

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

ITA 387/VIZ/2025[2018-19]Status: DisposedITAT Visakhapatnam10 Dec 2025AY 2018-19

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.

For Appellant: Shri GVN Hari, AdvocateFor Respondent: Dr. Aparna Villuri, Sr. AR
Section 133ASection 147Section 148Section 148ASection 151ASection 270ASection 271ASection 69

TDS credit of Rs. 5,000/-). Against the aforesaid tax liability, the assessee had paid self-assessment tax of Rs. 84,676/- on 07/03/2020 and arrived at the balance tax liability of Rs. 2,89,080/-. Gattula Lakshmi Madhavi vs. ACIT 5. Thereafter, the assessee, in response to notice under section 148 of the Act, dated 30/03/2022, had filed

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

ITA 386/VIZ/2025[2018-19]Status: DisposedITAT Visakhapatnam10 Dec 2025AY 2018-19

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.

For Appellant: Shri GVN Hari, AdvocateFor Respondent: Dr. Aparna Villuri, Sr. AR
Section 133ASection 147Section 148Section 148ASection 151ASection 270ASection 271ASection 69

TDS credit of Rs. 5,000/-). Against the aforesaid tax liability, the assessee had paid self-assessment tax of Rs. 84,676/- on 07/03/2020 and arrived at the balance tax liability of Rs. 2,89,080/-. Gattula Lakshmi Madhavi vs. ACIT 5. Thereafter, the assessee, in response to notice under section 148 of the Act, dated 30/03/2022, had filed

USHA TUBES AND PIPES PRIVATE LIMITED, ,VISAKHAPATNAM vs. THE ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2, , VISAKHAPATNAM

In the result, appeal of the assessee is allowed

ITA 520/VIZ/2018[2009-10]Status: DisposedITAT Visakhapatnam05 Apr 2019AY 2009-10

Bench: Shri V. Durga Rao& Shri D.S. Sunder Singhआयकर अपील सं./I.T.A.No.520/Viz/2018 (ननधधारण वर्ा/ Assessment Year:2009-10) M/S Usha Tubes & Pipes(P)Ltd Vs. Asst.Commissioner Of D.No.11-8-34 Income Tax Dasapalla Hills Central Circle-2 Visakhapatnam Visakhapatnam [Pan :Aaacu7175R] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) अपीलधथी की ओर से/ Appellant By : Shri G.V.N.Hari, Ar प्रत्यधथी की ओर से/ Respondent By : Smt.Suman Malik, Dr सुनवधई की तधरीख / Date Of Hearing : 21.03.2019 घोर्णध की तधरीख/Date Of Pronouncement : 05.04.2019

For Appellant: Shri G.V.N.Hari, ARFor Respondent: Smt.Suman Malik, DR
Section 131Section 147Section 148

reassessment proceedings are void-ab- initio. During the appeal hearing, the Ld.AR relied on the grounds of appeal. 3.1. We have gone through the assessment order and the Ld.CIT(A)’s order. In the assessment order, the Assessing Officer (AO) clearly brought out the facts and circumstances leading to escapement of income. The AO has recorded a statement u/s

THANGIRALA IMMANUEL,PALACOLE vs. THE INCOME TAX OFFICER, WARD-1, , PALACOLE

In the result, appeals of the assessees are allowed

ITA 14/VIZ/2019[2008-09]Status: DisposedITAT Visakhapatnam29 May 2019AY 2008-09

Bench: Shri V. Durga Rao& Shri D.S. Sunder Singhआयकर अपीऱ सं./I.T.A.No.13 & 14/Viz/2019 (निर्धारण वषा/Assessment Years : 2008-09 & 2011-12) Thangirala Immanuel, Vs. Income Tax Officer Development Officer Ward-1 Lic Of India Palakol 1St Lane, Brodipeta Palakol (अपीऱार्थी/ Appellant) (प्रत्यर्थी/ Respondent) आयकर अपीऱ सं./I.T.A.No.16/Viz/2019 (निर्धारण वषा/Assessment Year : 2011-12) Avadhanula Srinivasa Rao Vs. Income Tax Officer Development Officer Ward-1 Lic Of India Palakol 1St Lane, Brodipeta Palakol (अपीऱार्थी/ Appellant) (प्रत्यर्थी/ Respondent) आयकर अपीऱ सं./I.T.A.No.25/Viz/2019 (निर्धारण वषा/Assessment Year: 2011-12) Vs. Income Tax Officer Nuthalapati Ravi Shankar Development Officer Ward-1 Lic Of India Palakol 1St Lane, Brodipeta Palakol (अपीऱार्थी/ Appellant) (प्रत्यर्थी/ Respondent) रधजस्व की ओर से /Revenue By : Shri G.V.N.Hari, Ar निर्धाररती की ओर से / Assessee By : Smt.Suman Malik, Ar सुिवधई की तधरीख / Date Of Hearing : 30.04.2019 घोषणध की तधरीख/Date Of Pronouncement : 29 .05.2019

For Appellant: Smt.Suman Malik, ARFor Respondent: Shri G.V.N.Hari, AR
Section 10(14)Section 147Section 148Section 17(2)

TDS on the amounts as they are taxable. Since the above amounts are taxable, the AO reopened the assessments u/s 147 by issue of notice u/s 148 of the Act and taken up the cases for reassessment

THANGIRALA IMMANUEL,PALAKOL vs. THE INCOME TAX OFFICER, WARD-1, , PALAKOL

In the result, appeals of the assessees are allowed

ITA 13/VIZ/2019[2008-09]Status: DisposedITAT Visakhapatnam29 May 2019AY 2008-09

Bench: Shri V. Durga Rao& Shri D.S. Sunder Singhआयकर अपीऱ सं./I.T.A.No.13 & 14/Viz/2019 (निर्धारण वषा/Assessment Years : 2008-09 & 2011-12) Thangirala Immanuel, Vs. Income Tax Officer Development Officer Ward-1 Lic Of India Palakol 1St Lane, Brodipeta Palakol (अपीऱार्थी/ Appellant) (प्रत्यर्थी/ Respondent) आयकर अपीऱ सं./I.T.A.No.16/Viz/2019 (निर्धारण वषा/Assessment Year : 2011-12) Avadhanula Srinivasa Rao Vs. Income Tax Officer Development Officer Ward-1 Lic Of India Palakol 1St Lane, Brodipeta Palakol (अपीऱार्थी/ Appellant) (प्रत्यर्थी/ Respondent) आयकर अपीऱ सं./I.T.A.No.25/Viz/2019 (निर्धारण वषा/Assessment Year: 2011-12) Vs. Income Tax Officer Nuthalapati Ravi Shankar Development Officer Ward-1 Lic Of India Palakol 1St Lane, Brodipeta Palakol (अपीऱार्थी/ Appellant) (प्रत्यर्थी/ Respondent) रधजस्व की ओर से /Revenue By : Shri G.V.N.Hari, Ar निर्धाररती की ओर से / Assessee By : Smt.Suman Malik, Ar सुिवधई की तधरीख / Date Of Hearing : 30.04.2019 घोषणध की तधरीख/Date Of Pronouncement : 29 .05.2019

For Appellant: Smt.Suman Malik, ARFor Respondent: Shri G.V.N.Hari, AR
Section 10(14)Section 147Section 148Section 17(2)

TDS on the amounts as they are taxable. Since the above amounts are taxable, the AO reopened the assessments u/s 147 by issue of notice u/s 148 of the Act and taken up the cases for reassessment

NUTHALAPATI RAVI SHANKAR,,PALACOLE vs. INCOME TAX OFFICER, WARD-1,, PALACOLE

In the result, appeals of the assessees are allowed

ITA 25/VIZ/2019[2011-12]Status: DisposedITAT Visakhapatnam29 May 2019AY 2011-12

Bench: Shri V. Durga Rao& Shri D.S. Sunder Singhआयकर अपीऱ सं./I.T.A.No.13 & 14/Viz/2019 (निर्धारण वषा/Assessment Years : 2008-09 & 2011-12) Thangirala Immanuel, Vs. Income Tax Officer Development Officer Ward-1 Lic Of India Palakol 1St Lane, Brodipeta Palakol (अपीऱार्थी/ Appellant) (प्रत्यर्थी/ Respondent) आयकर अपीऱ सं./I.T.A.No.16/Viz/2019 (निर्धारण वषा/Assessment Year : 2011-12) Avadhanula Srinivasa Rao Vs. Income Tax Officer Development Officer Ward-1 Lic Of India Palakol 1St Lane, Brodipeta Palakol (अपीऱार्थी/ Appellant) (प्रत्यर्थी/ Respondent) आयकर अपीऱ सं./I.T.A.No.25/Viz/2019 (निर्धारण वषा/Assessment Year: 2011-12) Vs. Income Tax Officer Nuthalapati Ravi Shankar Development Officer Ward-1 Lic Of India Palakol 1St Lane, Brodipeta Palakol (अपीऱार्थी/ Appellant) (प्रत्यर्थी/ Respondent) रधजस्व की ओर से /Revenue By : Shri G.V.N.Hari, Ar निर्धाररती की ओर से / Assessee By : Smt.Suman Malik, Ar सुिवधई की तधरीख / Date Of Hearing : 30.04.2019 घोषणध की तधरीख/Date Of Pronouncement : 29 .05.2019

For Appellant: Smt.Suman Malik, ARFor Respondent: Shri G.V.N.Hari, AR
Section 10(14)Section 147Section 148Section 17(2)

TDS on the amounts as they are taxable. Since the above amounts are taxable, the AO reopened the assessments u/s 147 by issue of notice u/s 148 of the Act and taken up the cases for reassessment

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

ITA 413/VIZ/2024[2019-20]Status: DisposedITAT Visakhapatnam10 Dec 2025AY 2019-20

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:

For Appellant: Shri GVN Hari, AdvocateFor Respondent: Shri Badicala Yadagiri
Section 131Section 133(6)Section 147Section 148Section 148A

u/s. 148, the decision of the Ld.CIT(A) is not acceptable since both the decisions i.e. of the Telangana State High Court and also of the Bombay High Court have not been accepted by the Department and have been contested through a SLP filed before the Hon'ble Supreme Court and presently these matters are pending. 6. The appellant craves

ANDHRA PRADESH HOUSING BOARD,VIJAYAWADA vs. ACIT/DCIT, CIRCLE-1(1), VIJAYAWADA

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

ITA 732/VIZ/2025[2015-16]Status: DisposedITAT Visakhapatnam18 Feb 2026AY 2015-16

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

Section 143(2)Section 147Section 148Section 148ASection 250

reassessment proceedings u/s 148 for AY 2015-16 after the limitation date of 01-04-2021, as conceded by the Revenue before the Hon'ble Supreme Court of India in the case of Rajeev Bansal (supra) and hence the same is in violation of the provisions of the Income Tax Act, 1961, which is time-barred and liable

KILARI VENKATA ROSAIAH,GUNTUR vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-1(1),, GUNTUR

In the result, appeal of the assessee is allowed

ITA 608/VIZ/2018[2011-2012]Status: DisposedITAT Visakhapatnam03 Jun 2020AY 2011-2012

Bench: Shri V. Durga Rao& Shri D.S. Sunder Singhआयकर अपील सं./I.T.A.No.608/Viz/2018 (ननधधारण वर्ा/Assessment Year:2011-12) Kilari Venkata Rosaiah Vs Asst. Commissioner Of D.No.25-16-180 Income Tax G.T.Road, Amc Yard Circle-1(1) Guntur Guntur [Pan : Adspk7598L] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) अपीलधथी की ओर से/ Appellant By : Shri G.V.N.Hari, Ar प्रत्यधथी की ओर से / Respondent By : Shri S.Ravi Shankar Narayan, Dr सुनवधई की तधरीख / Date Of Hearing : 16.03.2020 घोर्णध की तधरीख/Date Of Pronouncement : 05.06.2020

For Appellant: Shri G.V.N.Hari, ARFor Respondent: Shri S.Ravi Shankar Narayan
Section 143(1)Section 143(2)Section 143(3)Section 148

147, the AO made the addition representing the short admission of capital gains. No addition was resulted relating to the rental income which was believed to be escaped from the assessment as per the 3 I.T.A. No.608/Viz/2018, A.Y.2011-12 Kilari Venkata Rosaiah, Guntur reasons recorded. Therefore, the assessee went on appeal before the CIT(A) and agitated the issue

VENKATA RAMANA GODA,VISAKHAPATNAM vs. ASSISSTANT COMMISSIONER OF INCOME TAX, CIRCLE-3(1), VISAKHAPATNAM

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

ITA 489/VIZ/2025[2020-21]Status: DisposedITAT Visakhapatnam05 Dec 2025AY 2020-21

Bench: Shri Ravish Sood & Shri Balakrishnan S.आ.अपी.सं /Ita No.489/Viz/2025 (िनधा"रण वष"/Assessment Year: 2020-21) Venkata Ramana Goda, Vs. Assistant Commissioner Visakhapatnam. Of Income Tax, Circle-3(1), Pan: Abzpg3216A Visakhapatnam. (Appellant) (Respondent) िनधा"रती "ारा/Assessee By: Mrs. K. Hemalatha, Ca राज" व "ारा/Revenue By: Dr. Aparna Villuri, Sr. Ar सुनवाई की तारीख/Date Of 17/11/2025 Hearing: घोषणा की तारीख/Date Of 05/12/2025 Pronouncement: आदेश / Order Per. Ravish Sood, Jm: The Present Appeal Filed By The Assessee Is Directed Against The Order Of The Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre, Delhi, Dated 06/08/2025, Which In Turn Arises From The Order Passed By The Assessing Officer Under Section 147 R.W.S 144B Of The Income Tax Act, 1961 (For Short, “The Act”), Dated 08/03/2025. The 2 Venkata Ramana Goda Vs. Acit

For Appellant: Mrs. K. Hemalatha, CAFor Respondent: Dr. Aparna Villuri, Sr. AR
Section 133(6)Section 147Section 148Section 151ASection 2(14)(iii)Section 234ASection 234BSection 250

u/s 2(14)(iii) of the IT Act, hence the question of capital gains does not arise. 10. The Learned CIT(A) failed to appreciate the issue being sale of rural agricultural land which was claimed by the assessee as not taxable, instead dismissed this issue based on his observation that assessee failed to furnish proof of crop cultivation, yield

GUNTUPALLI NAGESWARA RAO,IBRAHIMPATNAM vs. INCOME TAX OFFICER, WARD 1(1), VIJAYAWADA

In the result, both the appeals filed by the assessee are allowed for statistical purposes

ITA 379/VIZ/2025[2016-17]Status: DisposedITAT Visakhapatnam27 Feb 2026AY 2016-17

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

Section 147Section 148Section 148ASection 149(1)(b)Section 250Section 271(1)(c)Section 8Section 80CSection 80DSection 80E

147 of the IT Act dt: 12/05/2023 passed by the Assessment Officer National Faceless Assessment Centre and upheld by the Ld. CIT(A) NFAC vide orders u/s 250 of the IT Act dt: 20/03/25 is contrary to the facts of the case and provisions of law. 2. The Ld. CIT(A) NFAC erred both on facts