BharatTax.net
SearchITATHigh CourtsSupreme CourtPhrasesAI ResearchHistory

Filters

BharatTax.net

Free search engine for ITAT (Income Tax Appellate Tribunal) judgments across all 28 benches in India.

Quick Links

  • Search Judgments
  • Browse by Bench
  • Recent Judgments

About

BharatTax provides free access to Income Tax Appellate Tribunal orders for legal research and reference.

© 2026 BharatTax.net. All rights reserved.

24 results for “section 68”+ Section 292clear

Sorted by relevance

Delhi567Karnataka442Mumbai441Bangalore203Kolkata128Jaipur96Chennai88Hyderabad82Ahmedabad82Pune74Surat57Indore48Chandigarh43Rajkot34Cochin31Panaji31Cuttack29Raipur25Visakhapatnam24Amritsar19Calcutta17Nagpur17Lucknow13Telangana11Ranchi9Agra8Patna8Allahabad4Rajasthan3SC2Guwahati2Gauhati2Jodhpur1Andhra Pradesh1Orissa1

Key Topics

Section 153A60Addition to Income24Section 143(3)23Section 3514Section 13214Section 143(2)14Section 1279Section 142(1)9Section 1399

THE ARYAPURAM CO-OPERATIVE URBAN BANK LTD.,,RAJAHMUNDRY vs. THE ACIT, CIRCLE - 1, RAJAHMUNDRY

In the result, all the appeals filed by the assessee are partly allowed for statistical purposes; and the appeal filed by the Revenue is dismissed

ITA 177/VIZ/2013[2009-10]Status: DisposedITAT Visakhapatnam28 May 2018AY 2009-10

Bench: Shri V. Durga Rao, Hon’Ble & Shri D.S. Sunder Singh, Hon’Ble

For Appellant: Shri G.V.N. Hari – AdvocateFor Respondent: Shri Deba Kumar Sonawal – CIT DR
Section 143(3)Section 144Section 148Section 43Section 43B

292 ITR 470)(Cal.)]. The ld. CIT(A) by considering the stay granted by the Hon'ble Apex Court on the decision of the Hon'ble High Court of Calcutta, directed the Assessing Officer to disallow and add the balance amount of Rs. 20,76,621/- to the total income of the assessee. (The Aryapuram Co-op. Urban Bank

Showing 1–20 of 24 · Page 1 of 2

Disallowance6
Undisclosed Income5
Limitation/Time-bar5

THE ARYAPURAM CO-OPERATIVE URBAN BANK LTD.,RAJAHMUNDRY vs. THE ACIT,, RAJAHMUNDRY

In the result, all the appeals filed by the assessee are partly allowed for statistical purposes; and the appeal filed by the Revenue is dismissed

ITA 173/VIZ/2015[2011-12]Status: DisposedITAT Visakhapatnam28 May 2018AY 2011-12

Bench: Shri V. Durga Rao, Hon’Ble & Shri D.S. Sunder Singh, Hon’Ble

For Appellant: Shri G.V.N. Hari – AdvocateFor Respondent: Shri Deba Kumar Sonawal – CIT DR
Section 143(3)Section 144Section 148Section 43Section 43B

292 ITR 470)(Cal.)]. The ld. CIT(A) by considering the stay granted by the Hon'ble Apex Court on the decision of the Hon'ble High Court of Calcutta, directed the Assessing Officer to disallow and add the balance amount of Rs. 20,76,621/- to the total income of the assessee. (The Aryapuram Co-op. Urban Bank

ARYAPURAM CO=OP. URBANK LTD.,,RAJAHMUNDRY vs. THE ACIT,, RAJAHMUNDRY

In the result, all the appeals filed by the assessee are partly allowed for statistical purposes; and the appeal filed by the Revenue is dismissed

ITA 517/VIZ/2014[2010-11]Status: DisposedITAT Visakhapatnam28 May 2018AY 2010-11

Bench: Shri V. Durga Rao, Hon’Ble & Shri D.S. Sunder Singh, Hon’Ble

For Appellant: Shri G.V.N. Hari – AdvocateFor Respondent: Shri Deba Kumar Sonawal – CIT DR
Section 143(3)Section 144Section 148Section 43Section 43B

292 ITR 470)(Cal.)]. The ld. CIT(A) by considering the stay granted by the Hon'ble Apex Court on the decision of the Hon'ble High Court of Calcutta, directed the Assessing Officer to disallow and add the balance amount of Rs. 20,76,621/- to the total income of the assessee. (The Aryapuram Co-op. Urban Bank

THE ACIT,CIRCLE - 1,, RAJAHMUNDRY vs. M/STHE ARYAPURAM CO-OPRATIVE URBAN BANK LTD.,, RAJAHMUNDRY

In the result, all the appeals filed by the assessee are partly allowed for statistical purposes; and the appeal filed by the Revenue is dismissed

ITA 195/VIZ/2013[2009-10]Status: DisposedITAT Visakhapatnam28 May 2018AY 2009-10

Bench: Shri V. Durga Rao, Hon’Ble & Shri D.S. Sunder Singh, Hon’Ble

For Appellant: Shri G.V.N. Hari – AdvocateFor Respondent: Shri Deba Kumar Sonawal – CIT DR
Section 143(3)Section 144Section 148Section 43Section 43B

292 ITR 470)(Cal.)]. The ld. CIT(A) by considering the stay granted by the Hon'ble Apex Court on the decision of the Hon'ble High Court of Calcutta, directed the Assessing Officer to disallow and add the balance amount of Rs. 20,76,621/- to the total income of the assessee. (The Aryapuram Co-op. Urban Bank

DCIT, CENTRAL CIRCLE, VIJAYAWADA vs. SRI BHAVANSI YELLA RAO, PIDUGURALLA

In the result, the assessee’s appeals in ITA Nos

ITA 351/VIZ/2017[2011-2012]Status: DisposedITAT Visakhapatnam19 Jan 2018AY 2011-2012

Bench: Shri V. Durga Rao & Shri D.S. Sunder Singhआयकर अपील सं./I.T.A.No.265, 266, 267 & 268/Vizag/2017 (धनधाारण िर्ा / Assessment Years: (2007-08, 2009-10, 2010-11 & 2011-12) Bhavanasi Yella Rao Acit, Central Circle Guntur Vijayawada [Pan No.Acjpb0307J] (अपीलाथी / Appellant) (प्रत्याथी / Respondent) आयकर अपील सं./I.T.A.No.351/Vizag/2017 (धनधाारण िर्ा / Assessment Year: 2011-12) Acit, Central Circle Bhavanasi Yella Rao Vijayawada Guntur (अपीलाथी / Appellant) (प्रत्याथी / Respondent) अपीलाथी की ओर से / Appellant By : Shri G.V.N. Hari, Ar प्रत्याथी की ओर से / Respondent By : Shri Debakumar Sonowal, Dr सुनिाई की तारीख / Date Of Hearing : 09.01.2018 घोर्णा की तारीख / Date Of Pronouncement : 19.01.2018

For Appellant: Shri G.V.N. Hari, ARFor Respondent: Shri Debakumar Sonowal
Section 132Section 143(2)Section 143(3)Section 153A

292 of the Act lays presumption as to assets, books of accounts, etc. found during the course of survey or search presumed to be belonging to the assessee. In this case, there was a photocopy of agreement available according to which the assessee had agreed for payment of extra consideration for purchase of the property and paid

BHAVANASI YELLA RAO vs. THE ACIT,, VIJAYAWADA

In the result, the assessee’s appeals in ITA Nos

ITA 265/VIZ/2017[2007-2008]Status: DisposedITAT Visakhapatnam19 Jan 2018AY 2007-2008

Bench: Shri V. Durga Rao & Shri D.S. Sunder Singhआयकर अपील सं./I.T.A.No.265, 266, 267 & 268/Vizag/2017 (धनधाारण िर्ा / Assessment Years: (2007-08, 2009-10, 2010-11 & 2011-12) Bhavanasi Yella Rao Acit, Central Circle Guntur Vijayawada [Pan No.Acjpb0307J] (अपीलाथी / Appellant) (प्रत्याथी / Respondent) आयकर अपील सं./I.T.A.No.351/Vizag/2017 (धनधाारण िर्ा / Assessment Year: 2011-12) Acit, Central Circle Bhavanasi Yella Rao Vijayawada Guntur (अपीलाथी / Appellant) (प्रत्याथी / Respondent) अपीलाथी की ओर से / Appellant By : Shri G.V.N. Hari, Ar प्रत्याथी की ओर से / Respondent By : Shri Debakumar Sonowal, Dr सुनिाई की तारीख / Date Of Hearing : 09.01.2018 घोर्णा की तारीख / Date Of Pronouncement : 19.01.2018

For Appellant: Shri G.V.N. Hari, ARFor Respondent: Shri Debakumar Sonowal
Section 132Section 143(2)Section 143(3)Section 153A

292 of the Act lays presumption as to assets, books of accounts, etc. found during the course of survey or search presumed to be belonging to the assessee. In this case, there was a photocopy of agreement available according to which the assessee had agreed for payment of extra consideration for purchase of the property and paid

BHAVANASI YELLA RAO vs. THE ACIT,, VIJAYAWADA

In the result, the assessee’s appeals in ITA Nos

ITA 266/VIZ/2017[2009-2010]Status: DisposedITAT Visakhapatnam19 Jan 2018AY 2009-2010

Bench: Shri V. Durga Rao & Shri D.S. Sunder Singhआयकर अपील सं./I.T.A.No.265, 266, 267 & 268/Vizag/2017 (धनधाारण िर्ा / Assessment Years: (2007-08, 2009-10, 2010-11 & 2011-12) Bhavanasi Yella Rao Acit, Central Circle Guntur Vijayawada [Pan No.Acjpb0307J] (अपीलाथी / Appellant) (प्रत्याथी / Respondent) आयकर अपील सं./I.T.A.No.351/Vizag/2017 (धनधाारण िर्ा / Assessment Year: 2011-12) Acit, Central Circle Bhavanasi Yella Rao Vijayawada Guntur (अपीलाथी / Appellant) (प्रत्याथी / Respondent) अपीलाथी की ओर से / Appellant By : Shri G.V.N. Hari, Ar प्रत्याथी की ओर से / Respondent By : Shri Debakumar Sonowal, Dr सुनिाई की तारीख / Date Of Hearing : 09.01.2018 घोर्णा की तारीख / Date Of Pronouncement : 19.01.2018

For Appellant: Shri G.V.N. Hari, ARFor Respondent: Shri Debakumar Sonowal
Section 132Section 143(2)Section 143(3)Section 153A

292 of the Act lays presumption as to assets, books of accounts, etc. found during the course of survey or search presumed to be belonging to the assessee. In this case, there was a photocopy of agreement available according to which the assessee had agreed for payment of extra consideration for purchase of the property and paid

BHAVANASI YELLA RAO vs. THE ACIT,, VIJAYAWADA

In the result, the assessee’s appeals in ITA Nos

ITA 268/VIZ/2017[2011-2012]Status: DisposedITAT Visakhapatnam19 Jan 2018AY 2011-2012

Bench: Shri V. Durga Rao & Shri D.S. Sunder Singhआयकर अपील सं./I.T.A.No.265, 266, 267 & 268/Vizag/2017 (धनधाारण िर्ा / Assessment Years: (2007-08, 2009-10, 2010-11 & 2011-12) Bhavanasi Yella Rao Acit, Central Circle Guntur Vijayawada [Pan No.Acjpb0307J] (अपीलाथी / Appellant) (प्रत्याथी / Respondent) आयकर अपील सं./I.T.A.No.351/Vizag/2017 (धनधाारण िर्ा / Assessment Year: 2011-12) Acit, Central Circle Bhavanasi Yella Rao Vijayawada Guntur (अपीलाथी / Appellant) (प्रत्याथी / Respondent) अपीलाथी की ओर से / Appellant By : Shri G.V.N. Hari, Ar प्रत्याथी की ओर से / Respondent By : Shri Debakumar Sonowal, Dr सुनिाई की तारीख / Date Of Hearing : 09.01.2018 घोर्णा की तारीख / Date Of Pronouncement : 19.01.2018

For Appellant: Shri G.V.N. Hari, ARFor Respondent: Shri Debakumar Sonowal
Section 132Section 143(2)Section 143(3)Section 153A

292 of the Act lays presumption as to assets, books of accounts, etc. found during the course of survey or search presumed to be belonging to the assessee. In this case, there was a photocopy of agreement available according to which the assessee had agreed for payment of extra consideration for purchase of the property and paid

BHAVANASI YELLA RAO vs. THE ACIT,, VIJAYAWADA

In the result, the assessee’s appeals in ITA Nos

ITA 267/VIZ/2017[2010-2011]Status: DisposedITAT Visakhapatnam19 Jan 2018AY 2010-2011

Bench: Shri V. Durga Rao & Shri D.S. Sunder Singhआयकर अपील सं./I.T.A.No.265, 266, 267 & 268/Vizag/2017 (धनधाारण िर्ा / Assessment Years: (2007-08, 2009-10, 2010-11 & 2011-12) Bhavanasi Yella Rao Acit, Central Circle Guntur Vijayawada [Pan No.Acjpb0307J] (अपीलाथी / Appellant) (प्रत्याथी / Respondent) आयकर अपील सं./I.T.A.No.351/Vizag/2017 (धनधाारण िर्ा / Assessment Year: 2011-12) Acit, Central Circle Bhavanasi Yella Rao Vijayawada Guntur (अपीलाथी / Appellant) (प्रत्याथी / Respondent) अपीलाथी की ओर से / Appellant By : Shri G.V.N. Hari, Ar प्रत्याथी की ओर से / Respondent By : Shri Debakumar Sonowal, Dr सुनिाई की तारीख / Date Of Hearing : 09.01.2018 घोर्णा की तारीख / Date Of Pronouncement : 19.01.2018

For Appellant: Shri G.V.N. Hari, ARFor Respondent: Shri Debakumar Sonowal
Section 132Section 143(2)Section 143(3)Section 153A

292 of the Act lays presumption as to assets, books of accounts, etc. found during the course of survey or search presumed to be belonging to the assessee. In this case, there was a photocopy of agreement available according to which the assessee had agreed for payment of extra consideration for purchase of the property and paid

ARRDY ENGINNERING INNOVATIONS (P) LTD,ROURKELA vs. THE ACIT, CIRCLE - 3(1), VISAKHAPATNAM., VISAKHAPATNAM

In the result, appeal of the assessee is allowed

ITA 432/VIZ/2012[2007-2008]Status: DisposedITAT Visakhapatnam28 Feb 2024AY 2007-2008

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

For Appellant: Sri GVN Hari, ARFor Respondent: Dr. Aparna Villuri, Sr. AR
Section 143(3)Section 147Section 148Section 35Section 35(1)Section 35(1)(i)Section 35(1)(iv)Section 35(2)(ia)Section 40

section 35(2)(ia) amounting to Rs. 22,68,131/- instead of the weighted deduction U/s. 35(2AB) as claimed by appellant. 4. Any other ground that the appellant may urge at the time of hearing.” Further, the assessee has also raised additional ground 3. vide its petition dated 22/11/2016 which reads as under: “On the facts and circumstances

ARRDY ENGINEERING INNOVATINS (P) LTD,ROURKELA vs. THE ACIT, CIRCLE - 3(1), VISAKHAPATNAM., VISAKHAPATNAM

In the result, appeal of the assessee is allowed

ITA 431/VIZ/2012[2005-06]Status: DisposedITAT Visakhapatnam28 Feb 2024AY 2005-06

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

For Appellant: Sri GVN Hari, ARFor Respondent: Dr. Aparna Villuri, Sr. AR
Section 143(3)Section 147Section 148Section 35Section 35(1)Section 35(1)(i)Section 35(1)(iv)Section 35(2)(ia)Section 40

section 35(2)(ia) amounting to Rs. 22,68,131/- instead of the weighted deduction U/s. 35(2AB) as claimed by appellant. 4. Any other ground that the appellant may urge at the time of hearing.” Further, the assessee has also raised additional ground 3. vide its petition dated 22/11/2016 which reads as under: “On the facts and circumstances

THE ACIT,, ELURU vs. M/S. JEYPOTE SUGAR COMPANY LTD., CHAGALLU

In the result, appeal filed by the revenue and the CO filed by the assessee are dismissed

ITA 268/VIZ/2015[2010-11]Status: DisposedITAT Visakhapatnam31 Jul 2018AY 2010-11

Bench: Shri V. Durga Rao, Hon’Ble & Shri D.S. Sunder Singh, Hon’Bleacit, Circle-1, Vs. M/S. The Jeypore Sugar Eluru. Company Ltd., D.No. 6/69, Chagallu, W.G. District. Pan No. Aaact 9942 R (Appellant) (Respondent) C.O.No. 50/Viz/2016 (Arising Out Of Ita No. 268/Viz/2015) (Asst. Year : 2010-11) M/S. The Jeypore Sugar Vs. Acit, Circle-1, Company Ltd., D.No. 6/69, Eluru. Chagallu, W.G. District. Pan No. Aaact 9942 R (Applicant) (Respondent)

For Appellant: Shri G.V.N. Hari – AdvocateFor Respondent: Shri K.C. Das – Sr.DR
Section 36Section 36(1)(iv)Section 369(1)(iv)Section 37Section 40A(7)Section 40k

sections 36(1)(v), 40A(7) and 40A(9) of the Act. 11. Any other ground that may be urged at the time of appeal hearing before the Hon'ble ITAT.” 3. Ground No. 1 & 11 are general in nature, therefore, no adjudication is required, same are dismissed. 4. Ground Nos. 2 & 3 raised by the Revenue relating

POLISETTY SOMASUNDARAM,GUNTUR vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, GUNTUR

In the result, appeal of the assessee for the AY 2020-21 is allowed

ITA 180/VIZ/2023[2020-21]Status: DisposedITAT Visakhapatnam18 Aug 2023AY 2020-21

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकरअपीलसं./ I.T.A. No.172 To 180/Viz/2023 ("नधा"रणवष"/ Assessment Year : 2012-13 To 2020-21) M/S. Polisetty Somasundaram, Vs. The Deputy Commissioner Of D.No. 8-24-31, Main Road, Income Tax, Mangalagiri Road, Central Circle-1, Guntur – 522001. Guntur. Pan: Aacfp 7251 J (अपीलाथ"/ Appellant) (""यथ"/ Respondent) अपीलाथ"क"ओरसे/ Appellant By : Sri M.V. Prasad, Ar ""याथ"क"ओरसे/ Respondent By : Sri Mn Murthy Naik, Cit-Dr

For Appellant: Sri M.V. Prasad, ARFor Respondent: Sri MN Murthy Naik, CIT-DR
Section 127Section 132Section 139Section 142(1)Section 143(2)Section 143(3)Section 153ASection 153B

292 (Rajasthan) (viii) CIT vs. White & White Mineral (P.) Ltd [2011] 12 Taxmann.com 120 (Rajasthan). (ix) CIT-1, Jodhpur vs. Om Prakash Mandora [2013] 37 Taxmann.com 426 (Rajasthan). (x) K.V. Padmanabhan vs. ACIT, Central Circle, Trichur [2019] 107 taxmann.com 24 (Kerala HC) (xi) V.L.S. Finance Ltd vs. CIT, Central-II, [2007] 159 taxman 102 (Delhi) (xii) CIT vs. Anil Minda

POLISETTY SOMASUNDARAM,GUNTUR vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, GUNTUR

In the result, appeal of the assessee for the AY 2020-21 is allowed

ITA 179/VIZ/2023[2019-20]Status: DisposedITAT Visakhapatnam18 Aug 2023AY 2019-20

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकरअपीलसं./ I.T.A. No.172 To 180/Viz/2023 ("नधा"रणवष"/ Assessment Year : 2012-13 To 2020-21) M/S. Polisetty Somasundaram, Vs. The Deputy Commissioner Of D.No. 8-24-31, Main Road, Income Tax, Mangalagiri Road, Central Circle-1, Guntur – 522001. Guntur. Pan: Aacfp 7251 J (अपीलाथ"/ Appellant) (""यथ"/ Respondent) अपीलाथ"क"ओरसे/ Appellant By : Sri M.V. Prasad, Ar ""याथ"क"ओरसे/ Respondent By : Sri Mn Murthy Naik, Cit-Dr

For Appellant: Sri M.V. Prasad, ARFor Respondent: Sri MN Murthy Naik, CIT-DR
Section 127Section 132Section 139Section 142(1)Section 143(2)Section 143(3)Section 153ASection 153B

292 (Rajasthan) (viii) CIT vs. White & White Mineral (P.) Ltd [2011] 12 Taxmann.com 120 (Rajasthan). (ix) CIT-1, Jodhpur vs. Om Prakash Mandora [2013] 37 Taxmann.com 426 (Rajasthan). (x) K.V. Padmanabhan vs. ACIT, Central Circle, Trichur [2019] 107 taxmann.com 24 (Kerala HC) (xi) V.L.S. Finance Ltd vs. CIT, Central-II, [2007] 159 taxman 102 (Delhi) (xii) CIT vs. Anil Minda

POLISETTY SOMASUNDARAM,GUNTUR vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, GUNTUR

In the result, appeal of the assessee for the AY 2020-21 is allowed

ITA 174/VIZ/2023[2014-15]Status: DisposedITAT Visakhapatnam18 Aug 2023AY 2014-15

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकरअपीलसं./ I.T.A. No.172 To 180/Viz/2023 ("नधा"रणवष"/ Assessment Year : 2012-13 To 2020-21) M/S. Polisetty Somasundaram, Vs. The Deputy Commissioner Of D.No. 8-24-31, Main Road, Income Tax, Mangalagiri Road, Central Circle-1, Guntur – 522001. Guntur. Pan: Aacfp 7251 J (अपीलाथ"/ Appellant) (""यथ"/ Respondent) अपीलाथ"क"ओरसे/ Appellant By : Sri M.V. Prasad, Ar ""याथ"क"ओरसे/ Respondent By : Sri Mn Murthy Naik, Cit-Dr

For Appellant: Sri M.V. Prasad, ARFor Respondent: Sri MN Murthy Naik, CIT-DR
Section 127Section 132Section 139Section 142(1)Section 143(2)Section 143(3)Section 153ASection 153B

292 (Rajasthan) (viii) CIT vs. White & White Mineral (P.) Ltd [2011] 12 Taxmann.com 120 (Rajasthan). (ix) CIT-1, Jodhpur vs. Om Prakash Mandora [2013] 37 Taxmann.com 426 (Rajasthan). (x) K.V. Padmanabhan vs. ACIT, Central Circle, Trichur [2019] 107 taxmann.com 24 (Kerala HC) (xi) V.L.S. Finance Ltd vs. CIT, Central-II, [2007] 159 taxman 102 (Delhi) (xii) CIT vs. Anil Minda

POLISETTY SOMASUNDARAM,GUNTUR vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, GUNTUR

In the result, appeal of the assessee for the AY 2020-21 is allowed

ITA 178/VIZ/2023[2018-19]Status: DisposedITAT Visakhapatnam18 Aug 2023AY 2018-19

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकरअपीलसं./ I.T.A. No.172 To 180/Viz/2023 ("नधा"रणवष"/ Assessment Year : 2012-13 To 2020-21) M/S. Polisetty Somasundaram, Vs. The Deputy Commissioner Of D.No. 8-24-31, Main Road, Income Tax, Mangalagiri Road, Central Circle-1, Guntur – 522001. Guntur. Pan: Aacfp 7251 J (अपीलाथ"/ Appellant) (""यथ"/ Respondent) अपीलाथ"क"ओरसे/ Appellant By : Sri M.V. Prasad, Ar ""याथ"क"ओरसे/ Respondent By : Sri Mn Murthy Naik, Cit-Dr

For Appellant: Sri M.V. Prasad, ARFor Respondent: Sri MN Murthy Naik, CIT-DR
Section 127Section 132Section 139Section 142(1)Section 143(2)Section 143(3)Section 153ASection 153B

292 (Rajasthan) (viii) CIT vs. White & White Mineral (P.) Ltd [2011] 12 Taxmann.com 120 (Rajasthan). (ix) CIT-1, Jodhpur vs. Om Prakash Mandora [2013] 37 Taxmann.com 426 (Rajasthan). (x) K.V. Padmanabhan vs. ACIT, Central Circle, Trichur [2019] 107 taxmann.com 24 (Kerala HC) (xi) V.L.S. Finance Ltd vs. CIT, Central-II, [2007] 159 taxman 102 (Delhi) (xii) CIT vs. Anil Minda

POLISETTY SOMASUNDARAM,GUNTUR vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, GUNTUR

In the result, appeal of the assessee for the AY 2020-21 is allowed

ITA 176/VIZ/2023[2016-17]Status: DisposedITAT Visakhapatnam18 Aug 2023AY 2016-17

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकरअपीलसं./ I.T.A. No.172 To 180/Viz/2023 ("नधा"रणवष"/ Assessment Year : 2012-13 To 2020-21) M/S. Polisetty Somasundaram, Vs. The Deputy Commissioner Of D.No. 8-24-31, Main Road, Income Tax, Mangalagiri Road, Central Circle-1, Guntur – 522001. Guntur. Pan: Aacfp 7251 J (अपीलाथ"/ Appellant) (""यथ"/ Respondent) अपीलाथ"क"ओरसे/ Appellant By : Sri M.V. Prasad, Ar ""याथ"क"ओरसे/ Respondent By : Sri Mn Murthy Naik, Cit-Dr

For Appellant: Sri M.V. Prasad, ARFor Respondent: Sri MN Murthy Naik, CIT-DR
Section 127Section 132Section 139Section 142(1)Section 143(2)Section 143(3)Section 153ASection 153B

292 (Rajasthan) (viii) CIT vs. White & White Mineral (P.) Ltd [2011] 12 Taxmann.com 120 (Rajasthan). (ix) CIT-1, Jodhpur vs. Om Prakash Mandora [2013] 37 Taxmann.com 426 (Rajasthan). (x) K.V. Padmanabhan vs. ACIT, Central Circle, Trichur [2019] 107 taxmann.com 24 (Kerala HC) (xi) V.L.S. Finance Ltd vs. CIT, Central-II, [2007] 159 taxman 102 (Delhi) (xii) CIT vs. Anil Minda

POLISETTY SOMASUNDARAM,GUNTUR vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, GUNTUR

In the result, appeal of the assessee for the AY 2020-21 is allowed

ITA 175/VIZ/2023[2015-16]Status: DisposedITAT Visakhapatnam18 Aug 2023AY 2015-16

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकरअपीलसं./ I.T.A. No.172 To 180/Viz/2023 ("नधा"रणवष"/ Assessment Year : 2012-13 To 2020-21) M/S. Polisetty Somasundaram, Vs. The Deputy Commissioner Of D.No. 8-24-31, Main Road, Income Tax, Mangalagiri Road, Central Circle-1, Guntur – 522001. Guntur. Pan: Aacfp 7251 J (अपीलाथ"/ Appellant) (""यथ"/ Respondent) अपीलाथ"क"ओरसे/ Appellant By : Sri M.V. Prasad, Ar ""याथ"क"ओरसे/ Respondent By : Sri Mn Murthy Naik, Cit-Dr

For Appellant: Sri M.V. Prasad, ARFor Respondent: Sri MN Murthy Naik, CIT-DR
Section 127Section 132Section 139Section 142(1)Section 143(2)Section 143(3)Section 153ASection 153B

292 (Rajasthan) (viii) CIT vs. White & White Mineral (P.) Ltd [2011] 12 Taxmann.com 120 (Rajasthan). (ix) CIT-1, Jodhpur vs. Om Prakash Mandora [2013] 37 Taxmann.com 426 (Rajasthan). (x) K.V. Padmanabhan vs. ACIT, Central Circle, Trichur [2019] 107 taxmann.com 24 (Kerala HC) (xi) V.L.S. Finance Ltd vs. CIT, Central-II, [2007] 159 taxman 102 (Delhi) (xii) CIT vs. Anil Minda

POLISETTY SOMASUNDARAM,GUNTUR vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, GUNTUR

In the result, appeal of the assessee for the AY 2020-21 is allowed

ITA 177/VIZ/2023[2017-18]Status: DisposedITAT Visakhapatnam18 Aug 2023AY 2017-18

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकरअपीलसं./ I.T.A. No.172 To 180/Viz/2023 ("नधा"रणवष"/ Assessment Year : 2012-13 To 2020-21) M/S. Polisetty Somasundaram, Vs. The Deputy Commissioner Of D.No. 8-24-31, Main Road, Income Tax, Mangalagiri Road, Central Circle-1, Guntur – 522001. Guntur. Pan: Aacfp 7251 J (अपीलाथ"/ Appellant) (""यथ"/ Respondent) अपीलाथ"क"ओरसे/ Appellant By : Sri M.V. Prasad, Ar ""याथ"क"ओरसे/ Respondent By : Sri Mn Murthy Naik, Cit-Dr

For Appellant: Sri M.V. Prasad, ARFor Respondent: Sri MN Murthy Naik, CIT-DR
Section 127Section 132Section 139Section 142(1)Section 143(2)Section 143(3)Section 153ASection 153B

292 (Rajasthan) (viii) CIT vs. White & White Mineral (P.) Ltd [2011] 12 Taxmann.com 120 (Rajasthan). (ix) CIT-1, Jodhpur vs. Om Prakash Mandora [2013] 37 Taxmann.com 426 (Rajasthan). (x) K.V. Padmanabhan vs. ACIT, Central Circle, Trichur [2019] 107 taxmann.com 24 (Kerala HC) (xi) V.L.S. Finance Ltd vs. CIT, Central-II, [2007] 159 taxman 102 (Delhi) (xii) CIT vs. Anil Minda

POLISETTY SOMASUNDARAM,GUNTUR vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, GUNTUR

In the result, appeal of the assessee for the AY 2020-21 is allowed

ITA 173/VIZ/2023[2013-14]Status: DisposedITAT Visakhapatnam18 Aug 2023AY 2013-14

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकरअपीलसं./ I.T.A. No.172 To 180/Viz/2023 ("नधा"रणवष"/ Assessment Year : 2012-13 To 2020-21) M/S. Polisetty Somasundaram, Vs. The Deputy Commissioner Of D.No. 8-24-31, Main Road, Income Tax, Mangalagiri Road, Central Circle-1, Guntur – 522001. Guntur. Pan: Aacfp 7251 J (अपीलाथ"/ Appellant) (""यथ"/ Respondent) अपीलाथ"क"ओरसे/ Appellant By : Sri M.V. Prasad, Ar ""याथ"क"ओरसे/ Respondent By : Sri Mn Murthy Naik, Cit-Dr

For Appellant: Sri M.V. Prasad, ARFor Respondent: Sri MN Murthy Naik, CIT-DR
Section 127Section 132Section 139Section 142(1)Section 143(2)Section 143(3)Section 153ASection 153B

292 (Rajasthan) (viii) CIT vs. White & White Mineral (P.) Ltd [2011] 12 Taxmann.com 120 (Rajasthan). (ix) CIT-1, Jodhpur vs. Om Prakash Mandora [2013] 37 Taxmann.com 426 (Rajasthan). (x) K.V. Padmanabhan vs. ACIT, Central Circle, Trichur [2019] 107 taxmann.com 24 (Kerala HC) (xi) V.L.S. Finance Ltd vs. CIT, Central-II, [2007] 159 taxman 102 (Delhi) (xii) CIT vs. Anil Minda