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]

68 of the Act towards unexplained 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

ASST.COMMISSIONER OF INCOME TAX, VISAKHAPATNAM vs. THE KANAKA MAHALAKSHMI CO OPERATIVE BANK LTD, VISAKHAPATNAM

Bench: Shri Ravish Sood & Shri Balakrishnan S.आ.अपी.सं /Ita No.584/Viz/2025 (िनधा"रण वष"/Assessment Year: 2016-17) The Kanaka Mahalakshmi Vs. Dcit/Acit, Cooperative Bank Limited, Circle-1(1), Visakhapatnam. Visakhapatnam. Pan: Aacft6489J (Appellant) (Respondent) आ.अपी.सं /Ita No.572/Viz/2025 (िनधा"रण वष"/Assessment Year: 2016-17) Acit, Vs. The Kanaka Mahalakshmi Cooperative Bank Limited, Visakhapatnam. Visakhapatnam. Pan: Aacft6489J (Appellant) (Respondent) िनधा"रती "ारा/Assessee By: Ms. K. Chudamani, Ca राज" व "ारा/Revenue By: Shri Shahnawaz Ul Rahman, Cit-Dr सुनवाई की तारीख/Date Of 26/11/2025 Hearing: घोषणा की तारीख/Date Of 05/12/2025 Pronouncement: आदेश / Order Per. Ravish Sood, Jm: The Captioned Cross-Appeals Filed By The Assessee Firm/Revenue Are Directed Against The Order Passed By The Commissioner Of Income

148A(d) of the Act, dated 29/06/2022, was passed by the AO. Thereafter, the AO issued notice under section 148 of the Act, dated 29/06/2022. In compliance, the assessee filed its return of income declaring an income of Rs. 6,70,23,220/-. 4. Thereafter, the AO vide his order under section 147 r.w.s 144B

THE KANAKA MAHALAKSHMI CO OPERATIVE BANK LIMITED,VISAKHAPATNAM vs. DCIT/ACIT, CIRCLE-1(1), VISAKHAPATNAM

Bench: Shri Ravish Sood & Shri Balakrishnan S.आ.अपी.सं /Ita No.584/Viz/2025 (िनधा"रण वष"/Assessment Year: 2016-17) The Kanaka Mahalakshmi Vs. Dcit/Acit, Cooperative Bank Limited, Circle-1(1), Visakhapatnam. Visakhapatnam. Pan: Aacft6489J (Appellant) (Respondent) आ.अपी.सं /Ita No.572/Viz/2025 (िनधा"रण वष"/Assessment Year: 2016-17) Acit, Vs. The Kanaka Mahalakshmi Cooperative Bank Limited, Visakhapatnam. Visakhapatnam. Pan: Aacft6489J (Appellant) (Respondent) िनधा"रती "ारा/Assessee By: Ms. K. Chudamani, Ca राज" व "ारा/Revenue By: Shri Shahnawaz Ul Rahman, Cit-Dr सुनवाई की तारीख/Date Of 26/11/2025 Hearing: घोषणा की तारीख/Date Of 05/12/2025 Pronouncement: आदेश / Order Per. Ravish Sood, Jm: The Captioned Cross-Appeals Filed By The Assessee Firm/Revenue Are Directed Against The Order Passed By The Commissioner Of Income

148A(d) of the Act, dated 29/06/2022, was passed by the AO. Thereafter, the AO issued notice under section 148 of the Act, dated 29/06/2022. In compliance, the assessee filed its return of income declaring an income of Rs. 6,70,23,220/-. 4. Thereafter, the AO vide his order under section 147 r.w.s 144B

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

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 where No cash was found physically with the assessee

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:

148A of the Act, the assessee company filed its return of income on 03.09.2022, declaring its total income at Rs. 4,98,23,662/-. Thereafter, the A.O. vide his order passed u/s 147 of the Act, dated 23.03.2023 assessed the income of the assessee company at Rs. 6,05,61,220/-. 6. During the course of the assessment proceedings

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:

148A of the Act, the assessee company filed its return of income on 03.09.2022, declaring its total income at Rs. 4,98,23,662/-. Thereafter, the A.O. vide his order passed u/s 147 of the Act, dated 23.03.2023 assessed the income of the assessee company at Rs. 6,05,61,220/-. 6. During the course of the assessment proceedings

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:

148A of the Act, the assessee company filed its return of income on 03.09.2022, declaring its total income at Rs. 4,98,23,662/-. Thereafter, the A.O. vide his order passed u/s 147 of the Act, dated 23.03.2023 assessed the income of the assessee company at Rs. 6,05,61,220/-. 6. During the course of the assessment proceedings

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

Bench: Us:

148A of the Act, the assessee company filed its return of income on 03.09.2022, declaring its total income at Rs. 4,98,23,662/-. Thereafter, the A.O. vide his order passed u/s 147 of the Act, dated 23.03.2023 assessed the income of the assessee company at Rs. 6,05,61,220/-. 6. During the course of the assessment proceedings

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:

148A of the Act, the assessee company filed its return of income on 03.09.2022, declaring its total income at Rs. 4,98,23,662/-. Thereafter, the A.O. vide his order passed u/s 147 of the Act, dated 23.03.2023 assessed the income of the assessee company at Rs. 6,05,61,220/-. 6. During the course of the assessment proceedings

MAHANKALI JYOTHI,DUBLIN, USA vs. INCOME TAX OFFICER, INTERNATIONAL TAXATION WARD, VIJAYAWADA

In the result, appeal of the assessee is allowed

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

68,000 Any other grounds may be urged at the time of hearing.” 5. 6. In addition to the above grounds of appeal, the assessee has filed a petition for admission of additional ground as follows: “On the facts and in the circumstances of the case, the assessment order dated 10/12/2019 passed

KUNKULAGUNTA MALLIKARJUNA RAO,VIJAYAWADA vs. INCOME TAX OFFICER, WARD-2(1), VIJAYAWADA

Accordingly, finding no infirmity in the view of the CIT(A), who, in my view, in the absence of any plausible explanation of the assessee regarding the delay involved in filing of the appeal, had r...

Bench: Shri Ravish Sood, Hon’Ble

148A(d) of the Act dated 30.03.2023. Notice under section 148 of the Act dated 30.03.2023 was thereafter issued by the ITO, Ward-2(1), Vijayawada. 3. During the course of the assessment proceedings, the AO observed that the assessee had in the subject year made cash deposits aggregating to Rs. 34,00,000/- in his bank account with

MUDUNURI VENKATA SUBBARAJU,WEST GODAVARI vs. INCOME TAX OFFICER, WARD-1, TANUKU

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.284/Viz/2025 (निर्धारण वर्ा/ Assessment Year: 2015-16) Mudunuri Venkata Subbaraju V. Income Tax Officer – Ward – 1 5-205/2, Dommeru Aayakar Bhavan, 35-29-2 Near Reliance Tower Sajjapuram, Tanuku – 534211 Gowthaminagar S.O. Andhra Pradesh Kovvur, West Godavari – 534350 Andhra Pradesh [Pan:Cupps3676D] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) करदाता का प्रतततितित्व/ Assessee Represented By : Shri C. Subrahmanyam, Ca राजस्व का प्रतततितित्व/ Department Represented By : Dr.Aparnavilluri, Sr.Ar

section 148A(d) of the Act on 06.04.2022. In response, assessee has filed return of income on 02.05.2022 declaring total income at Rs.12,930/- after claiming Net agricultural income for rate purpose at Rs.4,68

VATADI KRISHNARAO,PALAKOLE vs. ITO, WARD - 1,, PALAKOLE

Bench: Shri Ravish Sood, Hon’Ble

148A(d) of the Act, dated 12.03.2024. Notice under section 148 of the Act, dated 26.03.2024, was thereafter issued by the A.O., but the assessee failed to file his return of income in compliance thereto. 3. During the course of the assessment proceedings, the A.O. observed that a perusal of the Current Account no. 50200013716503 held by the assessee

DEPUTY COMMISSIONER OF INCOME TAX, VIJAYAWADA vs. NS HEALTHCARE SERVICES PRIVATE LIMITED, VIJAYAWADA

In the results, appeals filed by the revenue in ITA Nos

Bench: Shri Veeravalli Durga Rao, Hon’Ble & Shri S Balakrishnan, Hon’Ble

68,283/- and hence the difference arising out of the suppression of sales amounting to Rs.11,62,88,617/- was brought to the notice before the Directors, who confirmed that there is suppression of sales during the F.Y.2018-19. Subsequently, notice under section 148A

DEPUTY COMMISSIONER OF INCOME TAX, VIJAYAWADA vs. NS HEALTHCARE SERVICES PRIVATE LIMITED, VIJAYAWADA

In the results, appeals filed by the revenue in ITA Nos

Bench: Shri Veeravalli Durga Rao, Hon’Ble & Shri S Balakrishnan, Hon’Ble

68,283/- and hence the difference arising out of the suppression of sales amounting to Rs.11,62,88,617/- was brought to the notice before the Directors, who confirmed that there is suppression of sales during the F.Y.2018-19. Subsequently, notice under section 148A

NS HEALTHCARE SERVICES PRIVATE LIMITED,VIJAYAWADA vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, VIJAYAWADA

In the results, appeals filed by the revenue in ITA Nos

Bench: Shri Veeravalli Durga Rao, Hon’Ble & Shri S Balakrishnan, Hon’Ble

68,283/- and hence the difference arising out of the suppression of sales amounting to Rs.11,62,88,617/- was brought to the notice before the Directors, who confirmed that there is suppression of sales during the F.Y.2018-19. Subsequently, notice under section 148A

DEPUTY COMMISSIONER OF INCOME TAX, VIJAYAWADA vs. NS HEALTHCARE SERVICES PRIVATE LIMITED, VIJAYAWADA

In the results, appeals filed by the revenue in ITA Nos

Bench: Shri Veeravalli Durga Rao, Hon’Ble & Shri S Balakrishnan, Hon’Ble

68,283/- and hence the difference arising out of the suppression of sales amounting to Rs.11,62,88,617/- was brought to the notice before the Directors, who confirmed that there is suppression of sales during the F.Y.2018-19. Subsequently, notice under section 148A

NS HEALTHCARE SERVICES PRIVATE LIMITED,VIJAYAWADA vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, VIJAYAWADA

In the results, appeals filed by the revenue in ITA Nos

Bench: Shri Veeravalli Durga Rao, Hon’Ble & Shri S Balakrishnan, Hon’Ble

68,283/- and hence the difference arising out of the suppression of sales amounting to Rs.11,62,88,617/- was brought to the notice before the Directors, who confirmed that there is suppression of sales during the F.Y.2018-19. Subsequently, notice under section 148A

NS HEALTHCARE SERVICES PRIVATE LIMITED,VIJAYAWADA vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, VIJAYAWADA

In the results, appeals filed by the revenue in ITA Nos

Bench: Shri Veeravalli Durga Rao, Hon’Ble & Shri S Balakrishnan, Hon’Ble

68,283/- and hence the difference arising out of the suppression of sales amounting to Rs.11,62,88,617/- was brought to the notice before the Directors, who confirmed that there is suppression of sales during the F.Y.2018-19. Subsequently, notice under section 148A