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

Bench: Us:

unexplained cash credit within the meaning of Section 68 of the Act. 17. Ostensibly, the CIT(A) had merely gone by the submissions filed by the assessee company before him and held the impugned loan received from M/s Aneri Fincap Limited (supra) as a genuine loan. We find that the CIT(A) was of the view that the assessee company

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:

unexplained cash credit within the meaning of Section 68 of the Act. 17. Ostensibly, the CIT(A) had merely gone by the submissions filed by the assessee company before him and held the impugned loan received from M/s Aneri Fincap Limited (supra) as a genuine loan. We find that the CIT(A) was of the view that the assessee company

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:

unexplained cash credit within the meaning of Section 68 of the Act. 17. Ostensibly, the CIT(A) had merely gone by the submissions filed by the assessee company before him and held the impugned loan received from M/s Aneri Fincap Limited (supra) as a genuine loan. We find that the CIT(A) was of the view that the assessee company

MANCHUKONDA RAVI KUMAR,VISAKHAPATNAM vs. INCOME TAX OFFICER, WARD-1(1), VISAKHAPATNAM

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.171/Viz/2024 (ननधधारण वर्ा / Assessment Year : 2013-14) Manchukonda Ravi Kumar Vs. Income Tax Officer C/O Manchukonda Vijaya Lakshmi Ward-1(1) Jewellery Visakhapatnam D.No.25-8-244 Main Road, Kurupam Market Visakhapatnam [Pan :Biypm4983M] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent)

unexplained cash credits u/s 69A of the Act to be taxed as per section 115BBE of the Act on 21.03.2022 u/s 147 r.w.s. 144 of the Act assessing the total income of the assessee at Rs.1,14,23,380/-. 3 I.T.A. No.171/Viz/2024, A.Y.2013-14 Manchukonda Ravi Kumar, Visakhapatnam 3. On being aggrieved, the assessee preferred appeal before

INCOME TAX OFFICER, TENALI vs. SURYAPRAKASARAO KANAPARTHY, BETHAPUDI, REPALLE

In the result, the Cross Objection filed by the assessee is allowed in terms of our aforesaid observations, while for the appeal filed by the revenue having been rendered as academic in nature, is ...

Bench: Shri Manjunatha G. & Shri Ravish Soodआ.अपी.सं /Ita No.239/Viz/2025 (िनधा"रण वष"/Assessment Year:2018-19) Income Tax Officer, Vs. Suryaprakasarao Tenali. Kanaparthy, Bethapudi, Repalle, Bapatla. Pan: Dmqpk7509P (Appellant) (Respondent)

cash withdrawal constitutes income. The AO has also not established that when the credits in the bank account are all from the employer ie. Sai Marine Export Private Limited, then how the same can be treated as unexplained. The money has been received by the appellant as a fiducially and not as a beneficiary. 4.4 In view of the facts

INCOME TAX OFFICER, WARD-2(5), VISAKHAPATNAM vs. DUVVURU REKHA REDDY, KURMANNAPALEM

In the result, the cross objection filed by the assessee is allowed

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]

cash credits. Page. No 4 I.T.A.No.450/VIZ/2024 C.O. No. 17/VIZ/2024 Duvvuru Rekha Reddy 2. The learned Commissioner of Income-Tax (Appeals) is justified in deleting the addition of Rs.11,62,080 made by the assessing officer u/s 69C of the Act towards alleged unexplained payment of commission. 3. The learned Commissioner of Income-Tax (Appeals) ought to have held that

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

u/s 69A of the Act towards unexplained cash deposits in the bank accounts. 5. The learned Commissioner of Income Tax (Appeals) is not justified in 4. sustaining the addition of Rs.11,79,160 made by the assessing officer towards unexplained payment of credit card bills. 6. The learned Commissioner of Income Tax (Appeals) is not justified in 5. sustaining

GEDDA APPA RAO,UNDI vs. INCOME TAX OFFICER, WARD-1, BHIMAVARAM

In the result, appeal of the assessee is dismissed

Bench: Shri Duvvuru Rl Reddy, Hon’Bleआयकर अपील सं./I.T.A.No.183/Viz/2023 (ननधधारण वर्ा / Assessment Year :2013-14) Gedda Appa Rao Vs. Income Tax Officer D.No.2-67, Sitaram Pet Ward-1 Undi Bhimavaram [Pan : Axopg9721M] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) अपीलधथी की ओर से/ Appellant By : None प्रत्यधथी की ओर से / Respondent By : Shri Madhukar Aves, Dr सुनवधई की तधरीख / Date Of Hearing : 06.09.2023 घोर्णध की तधरीख/Date Of Pronouncement : 18.10.2023 आदेश /O R D E R Per Shri Duvvuru Rl Reddy: This Appeal Is Filed By The Assessee Against The Order Of Commissioner Of Income Tax (Appeal) [Cit(A)], National Faceless Appeal Centre (Nfac), Delhi Vide Din & Order No. Itba/Nfac/S/250/2023- 24/1053170768(1) Dated 25.05.2023 Arising Out Of The Assessment Order Passed U/S 143(3) R.W.S.147 Of The Income Tax Act, 1961 (In Short “Act”) Dated 11.12.2017 For The Assessment Year (A.Y.)2013-14. 2. Brief Facts Of The Case Are That The Assessee, An Individual Has Not Filed Any Return Of Income For A.Y.2013-14. The Ao Reopened The Case U/S 147 Of The Act On The Basis Of Information With Respect To Cash Deposit In 2

147 of the Act on the basis of information with respect to cash deposit in 2 I.T.A. No.183/Viz/2023,A.Y.2013-14 Gedda Appa Rao, West Godavari his Andhra Bank A/c No.058010027000016. Notice u/s 148 was issued on 30.06.2016. The assessee filed return of income declaring Rs.1,96,280/- as gross total income in response to notice u/s 148 on 28.09.2016. The Assessing

SURYASRI POULTRY COMPLEX,KAPAVARAM vs. THE INCOME TAX OFFICER, WARD_1,, KAKINADA

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

Bench: Shri K. Narasimha Chary, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपील सं./I.T.A.No.188/Viz/2024 (निर्धारण वर्ा/ Assessment Year: 2017-18) Suryasri Poultry Complex V. Ito – Ward – 1 Income Tax Office D.No. 4-148, Rajanagaram Road Deepthi Towers Biccavolu Mandal, Kapavaram Main Road, Kakinada – 533001 East Godavari – 533343 Andhra Pradesh Andhra Pradesh [Pan: Abgfs6509P] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent)

147 of the Act. Assessee failed to respond to SCN. Thereafter the Ld. AO proceeded to Page No. 2 I.T.A.No.188/VIZ/2024 Suryasri Poultry Complex complete the assessment under section 144 r.w.s. 144 r.w.s. 144B of the Act by making the following additions: - Sl.No. Details Amount 1. Unexplained Money under section

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 :

unexplained cash deposits in bank account: Rs.32,30,000/-; (iv) addition of undisclosed salary received from NHAI: Rs.17,62,155/-; (v) 4 Satyanarayana Koduru vs. ITO addition of bank interest: Rs.1,95,140/-; and (vi) addition in respect of credit entries: Rs.56,92,845/-. 5. Aggrieved, the assessee carried the matter in appeal before the CIT(A), who partly allowed

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

NANDYALA NAGA VENKATA RAJU,WEST GODAVARI DIST vs. INCOME TAX OFFICER, WARD-1, TANAKU

reassessment proceedings\nare void-ab-initio.\n4.\nThe learned Commissioner of Income Tax (Appeals) ought to have\nheld that the assessing officer is not justified in considering the amount paid\nfor purchase of fish as unexplained and making addition of Rs.2,29,06,560\nu/s 69A of the Act.\n5.\nThe learned Commissioner of Income Tax (Appeals) ought to have

INCOME TAX OFFICER, WARD-1, GUDIWADA vs. CHAGANTIPADU PRIMARY AGRICULTURAL CO-OPERATIVE CREDIT SOCIETY LIMITED NOH957, CHAGANTIPADU VILLAGE,

unexplained cash deposits of Rs. 2,88,92,893/-\nand addition on account of interest income amounting to Rs.50,46,595/-.\n7. In its appeal before Ld. CIT(A), the assessee raised an additional ground\nchallenging the completion of the assessment on the basis of a notice issued under\nsection 148 by the JAO. The Ld. CIT(A), vide impugned

SHAKIR MOHMMAD,VISAKHAPATNAM vs. THE INCOME TAX OFFICER, WARD-2(5), VISAKHAPATNAM

Bench: Shri Ravish Sood & Shri Balakrishnan S.आ.अपी.सं /Ita No.280/Viz/2025 (िनधा"रण वष"/Assessment Year:2018-19) Shakir Mohmmad, Vs. Income Tax Officer, Visakhapatnam. Ward-2(5), Pan: Cffpm2965E Visakhapatnam. (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 02/12/2025 Hearing: घोषणा की तारीख/Date Of 05/12/2025 Pronouncement: आदेश / Order Per. Ravish Sood, Jm :

u/s 148 and the entire reassessment proceedings are liable to be quashed as void-ab-initio." 3. As the assessee by raising the additional ground of appeal is seeking our indulgence for adjudicating an issue which is purely legal and would not require looking any further beyond the facts available on record, therefore, we have no hesitation in admitting

GOWRIPATNAM PRIMARY AGRICULTURAL COOPERATIVE CREDIT SOCIETY LIMITED,GOWRIPATNAM vs. ITO, WARD-1, TADEPALLIGUDEM

reassessment proceedings,\nand the claim was new and not previouslydeclared, and but in\npresent case ie.., gowripatnam primary agricultural cooperative\ncredit society limited, the return was filed in response to a valid\nnoticeu/s 148, which reopens the assessment and allows a\nreassessment of total incomeincluding all deductions under\n80P(2)(a)(i) of the Income

GOWRIPATNAM PRIMARY AGRICULTURAL COOPERATIVE CREDIT SOCIETY LIMITED,GOWRIPATNAM vs. ITO, WARD-1, TADEPALLIGUDEM

reassessment proceedings,\nand the claim was new and not previouslydeclared, and but in\npresent case ie.., gowripatnam primary agricultural cooperative\ncredit society limited, the return was filed in response to a valid\nnoticeu/s 148, which reopens the assessment and allows a\nreassessment of total incomeincluding all deductions under\n80P(2)(a)(i) of the Income

GOWRIPATNAM PRIMARY AGRICULTURAL COOPERATIVE CREDIT SOCIETY LIMITED,GOWRIPATNAM vs. ITO, WARD-1, TADEPALLIGUDEM

reassessment proceedings,\nand the claim was new and not previouslydeclared, and but in\npresent case ie.., gowripatnam primary agricultural cooperative\ncredit society limited, the return was filed in response to a valid\nPage. No 4\nI.T.A.Nos.432, 433 & 434/VIZ/2025\nGowripatnam Primary Agricultural Cooperative\nCredit Society Limited --\nnoticeu/s 148, which reopens the assessment and allows a\nreassessment of total incomeincluding