ASHOK RUDRARAJU,VISAKHAPATNAM vs. INCOME-TAX OFFICER,WARD-2(5), VISAKHAPATNAM

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

Bench: Shri Manjunatha G. & Shri Ravish Soodआ.अपी.सं /Ita No. 439/Viz/2025 (निर्धारण वर्ा/Assessment Year: 2016-17) Ashok Rudraraju, Vs. Income Tax Officer, Visakhapatnam. Ward-2(5), Visakhapatnam. Pan: Aqvpr4058L

unexplained money under section 69A is unjustified and invalid and not as per the provisions of section 69A (Additional ground) 9. The notice issued under section 148 dated 29.07.2022 is invalid as the same is issued by the Jurisdictional AO as against Faceless AO as per the scheme framed under section 151A and notified on 29.03.2022 10. The notice under

INCOME TAX OFFICER, INCOME TAX DEPARTMENT, VISAKHAPATNAM vs. QUALITY STEEL SHOPPE PRIVATE LIMITED, VISAKHAPATNAM

In the result, the Cross Objection No

Bench: Shri Manjunatha G. & Shri Ravish Soodआ.अपी.सं /Ita No.454/Viz/2024 ("नधा"रण वष"/Assessment Year: 2018-19) Income Tax Officer, Vs. Quality Steel Shoppe Ward-2(1), Private Limited, Visakhapatnam. Visakhapatnam. Pan: Aaacq1115D (Appellant) (Respondent) C.O. No. 18/Viz/2024 (In आ.अपी.सं /454/Viz/2024) ("नधा"रण वष"/Assessment Year: 2018-19)

unexplained expenditure under section 69C of the Act. 5. Aggrieved, the assessee company carried the matter in appeal before the CIT(A), who rejected the assessee’s contention that the order passed by the AO under section 148A(d) of the Act, dated 01/04/2022 was contrary to the grounds based on which the show cause notice (SCN) was issued

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)

unexplained. The money has been received by the appellant as a fiducially and not as a beneficiary. 4.4 In view of the facts discussed above, I am of the considered opinion that the addition made by the AO under Section 69A is not based on adequate evidence and hence requires to be deleted.” 5. In the result appeal for Assessment

INCOME TAX OFFICER, INFINITY TOWERS, SANKARMATHAM ROAD vs. AMMAJI CHENNUPATI, RAJEEVNAGAR, KURMANNAPALEM

In the result, the appeal of the revenue is dismissed, while the additional ground of cross-objection of the assessee is allowed in terms of our aforesaid observations

Bench: Us:

unexplained. 4 ITA No.441/Viz/2024 & CO No.7/Viz/2025 Ammaji Chennupati 3. Any other grounds of Cross-Objection that may the raised at the time of hearing. Further, the assessee cross-objector has raised an additional ground which reads as under: “1. On the facts and in the circumstances of the case, the notice issued u/s 148 of the Act on 27.07.2022 without

NARASIMHA RAO JAMMIGUMPULA,GUNTUR vs. INCOME TAX OFFICER, NARASARAOPET

In the result, appeal of the assessee is allowed

Bench: the Ld. CIT(A).

unexplained money in the hands of the assessee. Thus, the addition of Rs. 48,19,517/- was confirmed by the Ld. CIT(A). Aggrieved by the order of the Ld. CIT(A), the assessee is in appeal before the Tribunal by raising the following revised grounds of appeal: “1. The order of the Ld. CIT(A) is contrary

GANDEM NAGESWARA RAO,VISAKHAPATNAM vs. INCOME TAX OFFICER, WARD-1, ANAKAPALLE

reassessment proceedings are liable to be quashed as void-ab-initio. 2. The notice issued U/s. 148 of the Act on 16/03/2023 by the jurisdictional Assessing Officer is invalid inasmuch as the same was in contravention of the scheme notified U/s. 151A of the Act.” 3. At the outset, we noticed that there is a delay of 46 days

BHARGAV RAM MUNAGAPATI,VIJAYAWADA vs. INCOME TAX OFFICER, WARD-2(1), VIJAYAWADA

In the result, appeal of the assessee is allowed

unexplained money\nunder section 69A of the Act and determined the total income of the assessee at\nRs.78,51,300/-.\n3.\nOn being aggrieved by the order of the Ld. AO, assessee filed an appeal\nbefore Ld. CIT(A). Before Ld. CIT(A), assessee has raised various grounds\nchallenging the assessment order. After considering the submissions of the\nassessee, Ld.CIT

VENKATA PRASAD PULIPATI,AMARAVATHI vs. INCOME-TAX OFFICER, WARD-2(1), GUNTUR

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.612/Viz/2025 (िनधा"रण वष"/Assessment Year: 2016-17) Venkata Prasad Pulipati, Vs. Income Tax Officer, Amaravathi. Ward-2(1), Pan: Asapp8796L Guntur. (Appellant) (Respondent) िनधा"रती "ारा/Assessee By: Shri I. Kama Sastry, Ca राज" व "ारा/Revenue By: Dr. Aparna Villuri, Sr. Ar सुनवाई की तारीख/Date Of 03/12/2025 Hearing: घोषणा की तारीख/Date Of 19/12/2025 Pronouncement: आदेश / Order

unexplained investment under section 69 of the Act towards purchase of an immovable property: Rs.33,88,000/-, determined his income at Rs.52,43,830/-. 4 Venkata Prasad Pulipati vs. ITO 4. Aggrieved, the assessee carried the matter in appeal before the CIT(A) but without success. 5. The assessee aggrieved with the order of the CIT(A) has carried

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)

unexplained money under section 69A and determined his income vide order passed under section 147 r.w section 144C(3) of the Act, dated 05.07.2023 at Rs. 9,84,06,180. 8. Aggrieved, the assessee carried the matter in appeal before the Commissioner of Income-tax (Appeals). The assessee assailed the validity of the jurisdiction that was assumed

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

147 r.w.s 144B of the Act, the Ld. AO made the following additions ie., (i) Addition U/s.56 of the Act on account of 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 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]

unexplained payment of commission. 3. The learned Commissioner of Income-Tax (Appeals) ought to have held that the notice issued u/s 148 of the Act is not in accordance with law in as much as: a) The notice was issued by JAO contrary to the stipulations of'E- Assessment of Income escaping assessment scheme'. b) The notice was issued without

CHODISETTY HEMASHANKAR,TUNI vs. INCOME TAX OFFICER, WARD-1, TUNI

In the result, appeal of the assessee is allowed for statistical purposes as indicated herein above

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपील सं./ I.T.A. No.74/Viz/2024 (निर्धारण वर्ा / Assessment Year : 2015-16) Chodisetty Hemashankar, Vs. The Income Tax Officer, Tuni. Ward-1, Pan: Akupc 0617 K Tuni. (अपीलधर्थी/ Appellant) (प्रत्यर्थी/ Respondent) अपीलधर्थी की ओर से/ Appellant By : Sri Gvn Hari, Ar प्रत्यधर्थी की ओर से / Respondent By : Dr. Aparna Villuri, Sr. Ar सुिवधई की तधरीख / Date Of Hearing : 01/04/2024 घोर्णध की तधरीख/Date Of : 19/04/2024 Pronouncement O R D E R Per Duvvuru Rl Reddy:

unexplained money of the assessee U/s. 69A of the Act. Accordingly, the assessed income was determined at Rs. 83,90,900/- and the Ld. AO passed the assessment order U/s. 147 r.w.s 144 r.w.s 144B of the Act, dated 25/03/2022. Aggrieved by the order of the Ld. AO, the assessee preferred an appeal before the Ld. CIT(A)-NFAC

SREEPADA VENKATASUBBAMMA,ACHANTA vs. INCOME TAX OFFICER, WARD-1, PALAKOL

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.29/Viz/2024 (ननधधारण वर्ा / Assessment Year : 2013-14) Sreepada Venkatasubbamma Vs. Income Tax Officer D.No.4-166 Ward-1 Brahmana Veedhi Palakol Penumanchili, Achanta West Godavari Dist [Pan : Djzps9581M] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent)

147 and 148 of the Act, assessment in the case of the assessee was completed and the Assessing Officer (AO) passed assessment order u/s 144 of the Act dated 22.03.2022, assessing the total income of the assessee at Rs.1,87,73,000/ as unexplained money u/s 69A of the Act as the assessee has not offered for taxation purpose

MARISETTI DHANA TATAJI,TADEPALLIGUDEM vs. INCOME TAX OFFICER, WARD-1, TADEPALLIGUDEM

unexplained cash deposits of Rs.1,72,900 in the same\nbank account.\n4.\nAny other ground that may be urged at the time of appeal\nhearing.\"\n8. Further, assessee has raised following additional legal ground: -\n\"1.\nThe notice dt. 04.04.2022 issued u/s 148 of the Act is invalid as the\nsame was issued

MARIA ROJALU POTHAKAMURI,NARSARAOPETA vs. INCOME-TAX OFFICER, WARD-1, NARSARAOPETA

In the result, appeal of the assessee is allowed

Bench: Ld. CIT(A). Before Ld. CIT(A), assessee has raised various grounds challenging the assessment order. After considering the submissions of the assessee, Ld.CIT(A) dismissed the appeal of the assessee. 4. Being aggrieved by the order of the Ld. CIT(A), assessee filed an appeal before the Tribunal by raising following grounds of

u/s 147 of the Income Tax Act, 1961 (in short “the Act”), dated 02.03.2024 for the AY 2015-16. 2 Maria Rojalu Pothakamuri 2. Brief facts of the case are that, assessee being an individual has not filed return of income for the assessment year under consideration under section 139 of the Act. As per the information available with

MARISETTI DHANA TATAJI,TADEPALLIGUDEM vs. INCOME TAX OFFICER, WARD-1, TADEPALLIGUDEM

reassessment proceedings as per the substituted\nprovisions of sections 147 to 151 of the IT Act as per the Finance Act, 2021,\nsubject to compliance of all the procedural requirements and the defences, which\nmay be available to the assessee under the substituted provisions of sections 147\nto 151 of the IT Act and which may be available under

THE SOCIETY OF JESUS MARY JOSEPH SNEHALAYA,MANGALAGIRI vs. INCOME-TAX OFFICER,WARD-2(1), GUNTUR

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

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

147 r.w.s. 144 of the Income Tax Act, 1961 (in short ‘Act’) dated 08.12.2023 for the A.Y. 2015-16. 2. Brief facts of the case are that, assessee is registered under Societies Registration Act, 1860 and also got registered under section 12A of IT Act, 1961 vide proceedings of CIT, Guntur No. 1/137/GNT/87-88 dated 28.12.1990. Specific information was flagged

MARISETTI DHANA TATAJI,TADEPALLIGUDEM vs. INCOME TAX OFFICER, WARD-1, TADEPALLIGUDEM

reassessment proceedings as per the substituted\nprovisions of sections 147 to 151 of the IT Act as per the Finance Act, 2021,\nsubject to compliance of all the procedural requirements and the defences, which\nmay be available to the assessee under the substituted provisions of sections 147\nto 151 of the IT Act and which may be available under