SANTOSH AGRAWAL,CHATTISGARH vs. DEPUTY COMMISSIONER OF INCOME-TAX, CENTRAL CIRLCE-1, VISAKHAPATNAM

153A of the Act was\nissued on 05.06.2012 by the Central Circle -1, Visakhapatnam as the case of\nthe assessee was centralized vide order F.NO.CIT/RPR/Tech./127/2011-12\ndated 02.04.2012 passed by the CIT, Raipur, u/s. 127 of the Act.\nSubsequently, notice U/s. 143(2) of the Act was served on the assessee on\n27/09/2013. The assessee group filed Writ Petition

LINTON PROJECTS PRIVATE LIMITED,VIZIANAGARAM vs. THE INCOME TAX OFFICER, WARD-1, , VIZIANAGARAM

In the result, appeal of the revenue is dismissed in limine and Cross objection filed is assessee is dismissed as infructuous

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

transferring it to the assessee company as investment in share capital. He therefore stated that the sources remained unexplained and hence the addition made by the Ld. CIT(A) be sustained. 11. We have heard the rival contentions and perused the material available on record. From the submissions made by the Ld.AR, we find from the summary of sworn statements

THE DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2, , VISAKHAPATNAM vs. POOSARLA SATYAVATHI, VIZIANAGARAM

In the result, appeal of the revenue is dismissed in limine and Cross objection filed is assessee is dismissed as infructuous

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

transferring it to the assessee company as investment in share capital. He therefore stated that the sources remained unexplained and hence the addition made by the Ld. CIT(A) be sustained. 11. We have heard the rival contentions and perused the material available on record. From the submissions made by the Ld.AR, we find from the summary of sworn statements

DEPUTY COMMISSIONER OF INCOME TAX, GUNTUR vs. VENKATRAMA POULTRIES PVT. LTD, GUNTUR

153A.\n30. The Ld. CIT(A) ought to have considered the decision of Hon'ble\nSupreme Court in the case Of Bannalal Jat Constructions P Ltd Vs ACIT\n(2019) 106 Taxmann.com 128(SC)/264 Taxmann .S(SC), wherein it was\nheld that \"where High Court upheld the addition made by authorities below\nPage No. 12\nITA

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, GUNTUR vs. VENKATRAMA POULTRIES PVT. LTD., GUNTUR

153A.\n30.\nThe Ld. CIT(A) ought to have considered the decision of Hon'ble\nSupreme Court in the case Of Bannalal Jat Constructions P Ltd Vs ACIT\n(2019) 106 Taxmann.com 128(SC)/264 Taxmann .S(SC), wherein it was\nheld that \"where High Court upheld the addition made by authorities below\nPage No. 12\nITA

DY. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, GUNTUR vs. VENKATRAMA POULTRIES PVT LTD, GUNTUR

153A.\n30.\nThe Ld. CIT(A) ought to have considered the decision of Hon'ble\nSupreme Court in the case Of Bannalal Jat Constructions P Ltd Vs ACIT\n(2019) 106 Taxmann.com 128(SC)/264 Taxmann .S(SC), wherein it was\nheld that \"where High Court upheld the addition made by authorities below\nPage No. 12\nITA

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, GUNTUR vs. VENKATRAMA POULTRIES PVT. LTD., GUNTUR

153A.\n30. The Ld. CIT(A) ought to have considered the decision of Hon'ble\nSupreme Court in the case Of Bannalal Jat Constructions P Ltd Vs ACIT\n(2019) 106 Taxmann.com 128(SC)/264 Taxmann .S(SC), wherein it was\nheld that \"where High Court upheld the addition made by authorities below\nPage No. 12\nITA