Appeal details
Counselvise Citation
[2018] 125 COUNSELVISE.COM (IT) 2982 (ITAT-VISAKHAPATNAM)
Assessee PAN
Bench
Appeal Number
Duration Of Justice
1 year(s) 2 month(s) 5 day(s)
Appellant
Respondent
Appeal Type
Income Tax Appeal
Pronouncement Date
21-08-2018
Appeal Filed By
Department
Order Result
Dismissed
Bench Allotted
DB
Assessment Year
2015-2016
Appeal Filed On
15-06-2017
Judgement Text
IN THE INCOME TAX APPELLATE TRIBUNAL VISAKHAPATNAM BENCH, VISAKHAPATNAM BEFORE SHRI V. DURGA RAO , HONBLE JUDICIAL MEMBER & SHRI D.S. SUNDER SINGH , HONBLE ACCOUNTANT MEMBER ITA NO. 506 / VIZ /201 7 (ASST. YEAR : 20 12 - 13 ) 1 ITO, WARD - 1(2), VIJAYAWADA. VS. G. HARI BABU, D.NO. 1 - 3 - 68A/2, PERUMALLA KUTUMBA RAO ST., VIDHYADHARAPURAM, VIJAYAWADA. PAN NO. AIDPG 1046 K ITA NO. 21 6 / VIZ /201 3 (ASST. YEAR : 20 07 - 08 ) 2 ITO, WARD - 2(1), VIJAYAWADA. VS. SMT. NIRMALA AGARWAL, PROPX : SRI BALAJI SALES CORPORATION, D.NO. 27 - 10 - 2A, ATTA RATTAIAH STREET, GOVERNORPET, VIJAYAWADA . PAN NO . AADPA 2453 L C.O.NO.50/VIZ/2018 (ARISING OUT OF ITA NO. 216 / VIZ /201 3) (ASST. YEAR : 20 07 - 08 ) 3 SMT. NIRMALA AGARWAL, PROPX : SRI BALAJI SALES CORPORATION, D.NO. 27 - 10 - 2A, ATTA RATTAIAH STREET, GOVERNORPET, VIJAYAWADA. PAN NO. AADPA 2453 L VS. ITO, WARD - 2(1), VIJAYAWADA. 2 ( G. HARI BABU & OTHERS ) ITA NO. 338 / VIZ /201 6 (ASST. YEAR : 20 10 - 11 ) 4 ITO, WARD - 1(1), GUNTUR. VS. SADHU MADHUSUDANA RAO, WHOLESALE VEGETABLE MARKET, OPP. RTC BUS STAND, NANDIVELUGU ROAD, GUNTUR. PAN NO. AQOPM 4310 K ITA NO. 480 / VIZ /201 7 (ASST. YEAR : 20 10 - 11 ) 5 ITO, WARD - 5(2), VISAKHAPATNAM. VS. MAKINA VARAHA VENKATA MADHU PATRUDU, L/R OF MAKINA ANNAPURNA, D.NO. 1 - 173, ANNAPURNA ARCADE APARTMENTS, VUDA COLONY, P.M. PALEM, VISAKHAPATNAM. PAN NO. APFPM 1072 A ITA NO. 317 / VIZ /201 6 (ASST. YEAR : 20 09 - 10 ) 6 ITO, WARD - 1(3), VIJAYAWADA. VS. PARVATHANENI VENKATA RATNA KUMAR, D.NO. 6 - 39, K.V. TEMPLE STREET, SEETHARAMPURAM, JAGGAIHPETA, KRISHNA DIST. PAN NO. AKDPP 9798 D C.O.NO. 88/VIZ/2017 (ARISING OUT OF ITA NO. 317 / VIZ /201 6) (ASST. YEAR : 20 09 - 10 ) 7 PARVATHANENI VENKATA RATNA KUMAR, D.NO. 6 - 39, K.V. TEMPLE STREET, SEETHARAMPURAM, JAGGAIHPETA, KRISHNA DIST. PAN NO. AKDPP 9798 D VS. ITO, WARD - 1(3), VIJAYAWADA. 3 ( G. HARI BABU & OTHERS ) ITA NO. 168/VIZ/2018 (ASST. YEAR : 2006 - 07) 8 ITO, WARD - 2(1), GUNTUR. VS. KOTHURI VIJAYA BHASKARA RAO, PROP. BHASKAR PICTURE PALACE, CHILAKALURIPET, GUNTUR DIST. PAN NO. AAFHK 0799 D ITA NO. 705 / VIZ /201 3 (ASST. YEAR : 20 07 - 08 ) 9 DCIT, CIRCLE - 2(1), VIJAYAWADA. VS. SINGARAJU JAYAKRISHNA, D.NO. 21 - 10 - 37, 2 ND LANE, SRINAGAR COLONY, VIJAYAWADA. PAN NO. ASOPS 8331 A ITA NO. 21 / VIZ /201 8 (ASST. YEAR : 20 10 - 11 ) 10 ITO, WARD - 1(2), GUNTUR. VS. SMT. POTTURI SATYAVATHI, D.NO. 4 - 5 - 29/43, BAPIRAJU STREET, 3 RD LANE, VIDYANAGAR, GUNTUR. PAN NO. AKBPP 3950 D C.O.NO. 39/VIZ/2018 (ARISING OUT OF ITA NO. 21 / VIZ /201 8) (ASST. YEAR : 20 10 - 11 ) 11 SMT. POTTURI SATYAVATHI, D.NO. 4 - 5 - 29/43, BAPIRAJU STREET, 3 RD LANE, VIDYANAGAR, GUNTUR. PAN NO. AKBPP 3950 D ITO, WARD - 1(2), GUNTUR. 4 ( G. HARI BABU & OTHERS ) ITA NO. 99 / VIZ /201 8 (ASST. YEAR : 20 14 - 15 ) 12 ACIT, CIRCLE - 2(1), GUNTUR. VS. BOLLA BRAHMA NAIDU, D.NO. 12 - 13/27/A, 60 FEET ROAD, PRAKASH NAGAR, NARASARAOPET, GUNTUR. PAN NO. AFLPB 1687 C ITA NO. 98/VIZ/2018 (ASST. YEAR : 2011 - 12) 13 ITO, WARD - 2, SRIKAKULAM. VS. SATIVALLI SRINIVASARAO, PROP. M/S. SRI KRISHNA BEER & WINES, PALAKONDA, SRIKAKULAM DISTRICT. PAN NO. CVTPS 0988 K C.O.NO. 42/VIZ/2018 (ARISING OUT OF ITA NO. 98/VIZ/2018) (ASST. YEAR : 2011 - 12) 14 SATIVALLI SRINIVASARAO, PROP. M/S. SRI KRISHNA BEER & WINES, PALAKONDA, SRIKAKULAM DISTRICT. PAN NO. CVTPS 0988 K VS. ITO, WARD - 2, SRIKAKULAM. ITA NO. 372/VIZ/2016 (ASST. YEAR : 2010 - 11) 15 DCIT, CIRCLE - 2(1), VIJAYAWADA. VS. MULPURI LAKSHMANA SWAMY, D.NO. 12 - 136, RAMANNAGUDEM, CHALLAPALLI MANDAL, KRISHNA DISTRICT. PAN NO. AHOPM 7497 A 5 ( G. HARI BABU & OTHERS ) C.O.NO. 06/VIZ/2017 (ARISING OUT OF ITA NO. 372/VIZ/2016) (ASST. YEAR : 2010 - 11) 16 MULPURI LAKSHMANA SWAMY, D.NO. 12 - 136, RAMANNAGUDEM, CHALLAPALLI MANDAL, KRISHNA DISTRICT. PAN NO. AHOPM 7497 A VS. DCIT, CIRCLE - 2(1), VIJAYAWADA. ITA NO. 117/VIZ/2016 (ASST. YEAR : 2011 - 12) 17 ITO, WARD - 3(1), VIJAYAWADA. VS. VENKATA APPA RAO JONNALAGADDA, D.NO. 24 - 1 - 66A, SAMBAMURTHY ROAD, VIJAYAWADA. PAN NO. AEZPJ 6521 Q C.O.NO. 05/VIZ/2018 (ARISING OUT OF ITA NO. 117/VIZ/2016) (ASST. YEAR : 2011 - 12) 18 VENKATA APPA RAO JONNALAGADDA, D.NO. 24 - 1 - 66A, SAMBAMURTHY ROAD, VIJAYAWADA. PAN NO. AEZPJ 6521 Q VS. ITO, WARD - 3(1), VIJAYAWADA. ITA NO. 50/VIZ/2017 (ASST. YEAR : 2009 - 10) 19 ITO, WARD - 2, TANUKU. VS. YADAVALLI NARASIMHA RAO, D.NO. 10 - 3 - 1/52, SRI SRINIVASA INFRASTRUCTURES, OLD TOWN, TANUKU, WEST GODAVARI DISTRICT. PAN NO. ABUPY 7566 L 6 ( G. HARI BABU & OTHERS ) C.O.NO. 41/VIZ/2018 (ARISING OUT OF ITA NO. 50/VIZ/2017) (ASST. YEAR : 2009 - 10) 20 YADAVALLI NARASIMHA RAO, D.NO. 10 - 3 - 1/52, SRI SRINIVASA INFRASTRUCTURES, OLD TOWN, TANUKU, WEST GODAVARI DISTRICT. PAN NO. ABUPY 7566 L ITO, WARD - 2, TANUKU. ITA NO. 177/VIZ/2017 (ASST. YEAR : 2013 - 14) AND ITA NO. 77/VIZ/2016 (ASST. YEAR : 2012 - 13) 21 & 22 ITO, WARD - 1, TENALI. VS. M/S. THE KAKATEEYA MUTUALLY AIDED THRIFT AND CREDIT CO - OP SOCIETY LTD., D.NO. 22 - 3 - 4, JAYAPRAKASH CHOWK, KOTHAPET, TENALI, GUNTUR DIST PAN NO. AACAT 1759 J ITA NO. 360/VIZ/2017 (ASST. YEAR : 2015 - 16) 23 ITO (TDS), RAJAMAHENDRAVARAM VS. RAVIPATI MADANA GOPALA SWAMY, D.NO. 29 - 14 - 105/1, DEVI CHOWK, RAJAMAHENDRAVARAM. PAN NO. ABEPR 5389 N ITA NO. 366/VIZ/2016 (ASST. YEAR : 2010 - 11) 24 ITO, WARD - 1, KAKINADA. VS. MERNEDI SATYANARAYANA, D.NO. 3 - 17 - 48/5A, GODARIGUNTLA, KAKINADA. PAN NO. AGJPM 4250 B 7 ( G. HARI BABU & OTHERS ) IT(SS)A NO. 05/VIZ/2013 (BLOCK PERIOD 01/04/1989 TO 17/08/1999) 25 DCIT, CIRCLE - 2(1), VIJAYAWADA. VS. SMT. MANUPATI DAMAYANTHI, D.NO. 59A - 10 - 9, FLAT NO. 16, GURUNANAK COLONY, VIJAYAWADA. PAN NO. AKWPM 4291 M ITA NO. 265/VIZ/2015 (ASST. YEAR : 2010 - 11) 26 ITO, WARD - 2(1), RAJAHMUNDRY. VS. SMT. GALIDEVARA JYOTHI, D.NO. 46 - 10 - 38, DANAVAIPETA, RAJAHMUNDRY. PAN NO. AJWPG 3536 G ITA NO. 162/VIZ/2017 (ASST. YEAR : 2013 - 14) 27 ITO, WARD - 1, TENALI. VS. DAVULURI RAMA KRISHNA, D.NO. 21 - 6 - 8, SATYANARAYANA PARK ROAD, RAMALINGESWARA PET, TENALI, GUNTUR DISTRICT. PAN NO. ANMPD 2521 Q ITA NO. 552/VIZ/2017 (ASST. YEAR : 2009 - 10) 28 DCIT, CENTRAL CIRCLE, VIJAYAWADA. VS. M/S. HRT BUILDERS, D.NO. 27 - 14 - 56, RAJAGOPALACHARI STREET, GOVERNORPET, VIJAYAWADA. PAN NO. AADFH 8768 D 8 ( G. HARI BABU & OTHERS ) ITA NO. 42 TO 44/VIZ/2018 (ASST. YEAR : 2008 - 09 TO 2010 - 11) 29 - 31 DCIT, CIRCLE - 1, KAKINADA. VS. SMT. BODDEDA NOOKARATNAM, D.NO. 4 - 7 - 127, MIRIYALA COLONY, ANAKAPALLE. PAN NO. AJLPR 6575 R ITA NO. 320/VIZ/2018 (ASST. YEAR : 2013 - 14) 32 ITO, WARD - 1, TANUKU. VS. M/S. GAYATRI ENTERPRISES, D.NO. 12 - 9 - 16, KOTLAVARI STREET, KOVVUR, W.G. DIST. PAN NO. AAFFG 2189 R ITA NO. 335/VIZ/2018 (ASST. YEAR : 2014 - 15) 33 ACIT, CIRCLE - 1, ELURU. VS. M/S. THE ELURU CO - OPERATIVE URBAN BANK LTD., 4 - 1 - 4, CANAL ROAD, AGRAHARAM, ELURU, W.G. DISTRICT. PAN NO. AAABT 0168 L ITA NO. 278/VIZ/2018 (ASST. YEAR : 2013 - 14) 34 DCIT (EXEMPTIONS), VIJAYAWADA. VS. M/S. SRI VENKATESWARA VEDIC UNIVERSITY, RAMESWARAM BUILDING, ALIPIRI - CHANDRAGIRI BYE - PASS ROAD, TIRUPATI. PAN NO. AAAJS 5078 E 9 ( G. HARI BABU & OTHERS ) ITA NO. 297/VIZ/2018 (ASST. YEAR : 2012 - 13) AND ITA NO. 298/VIZ/2018 (ASST. YEAR : 2013 - 14) 35 - 36 ITO, WARD - 1, TANUKU. VS. ALAPATI KASI SUBRAYAN, D.NO. 2 - 51/B, POST OFFICE STREET, DUVVA, TANUKU MANDAL, W.G. DISTRICT. PAN NO. ATYPA 3391 B C.O.NO. 45/VIZ/2018 (ARISING OUT OF ITA NO. 297/VIZ/2018) (ASST. YEAR : 2012 - 13) AND C.O.NO. 46/VIZ/2018 (ARISING OUT OF ITA NO. 298/VIZ/2018) (ASST. YEAR : 2013 - 14) 37 - 38 ALAPATI KASI SUBRAYAN, D.NO. 2 - 51/B, POST OFFICE STREET, DUVVA, TANUKU MANDAL, W.G. DISTRICT. PAN NO. ATYPA 3391 B VS. ITO, WARD - 1, TANUKU. ITA NO. 317/VIZ/2018 (ASST. YEAR : 2006 - 07) 39 ITO (EXEMPTIONS), RAJAHMUNDRY. VS. M/S. AGRICULTURAL MARKET COMMITTEE, MARKET YARD, POLAVARAM (W.G. DISTRICT). PAN NO. AAKFA 9125 C 10 ( G. HARI BABU & OTHERS ) ITA NO. 345 & 346/VIZ/2018 (ASST. YEAR : 2013 - 14 & 2014 - 15) 40 - 41 ITO, WARD - 2, BHIMAVARAM. VS. SRI LAKSHMI VENKATESWARA BUILDERS & DEVELOPERS, YAMUNOTHRI TOWERS, ASR NAGAR, BHIMAVARAM. PAN NO. ABYFS 6963 R C.O.NO. 57 & 58/VIZ/2018 (ARISING OUT OF ITA NO. 345 & 346/VIZ/2018) (ASST. YEAR : 2013 - 14 & 2014 - 15) 42 - 43 SRI LAKSHMI VENKATESWARA BUILDERS & DEVELOPERS, YAMUNOTHRI TOWERS, ASR NAGAR, BHIMAVARAM. PAN NO. ABYFS 6963 R ITO, WARD - 2, BHIMAVARAM. ITA NO. 66/VIZ/2018 (ASST. YEAR : 2011 - 12) 44 ITO, WARD - 1(3), GUNTUR. VS. KATTAMURI CHANDRASEKHARA RAO, OPP. VEERABHADRA SWAMY TEMPLE, MAIN ROAD, KROSURU, GUNTUR. PAN NO. AHVPK 1737 A ITA NO. 245/VIZ/2018 (ASST. YEAR : 2011 - 12) 45 ITO, WARD - 2(1), VIJAYAWADA. VS. VALLURU SUDHAKAR, PROP. SRI SAI WINES, PLOT NO. 20, CHANDANA APARTMENTS, VIDYUTH COLONY, NEAR SAIBABA TEMPLE, VIJAYAWADA. PAN NO. ADPPV 3340 Q 11 ( G. HARI BABU & OTHERS ) ITA NO. 136/VIZ/2016 (ASST. YEAR : 2012 - 13) 46 ACIT, CIRCLE - 1, KAKINADA. VS. M/S. SRI VENKATESWARA EXPORTS, D.NO. 50 - 4 - 6, MARKET STREET, KAKINADA, E.G. DISTRICT. PAN NO. ABPFS 2349 E C.O.NO. 04/VIZ/2017 (ARISING OUT OF ITA NO. 136/VIZ/2016) (ASST. YEAR : 2012 - 13) 47 M/S. SRI VENKATESWARA EXPORTS, D.NO. 50 - 4 - 6, MARKET STREET, KAKINADA, E.G. DISTRICT. PAN NO. ABPFS 2349 E VS. ACIT, CIRCLE - 1, KAKINADA. ITA NO. 122/VIZ/2016 (ASST. YEAR : 2009 - 10) 48 ITO, WARD - 3(2), VIJAYAWADA. VS. PATTELA SRINIVASA RAO, PROP. M/S. SRI DURGA RESTAURANT & BAR, # 77 - 22 - 12, PRAKASH NAGAR, PAYAKAPURAM, VIJAYAWADA, KRISHNA DISTRICT. PAN NO. AJGPP 9740 D C.O.NO. 04/VIZ/2018 (ARISING OUT OF ITA NO. 122/VIZ/2016) (ASST. YEAR : 2009 - 10) 49 PATTELA SRINIVASA RAO, PROP. M/S. SRI DURGA RESTAURANT & BAR, # 77 - 22 - 12, PRAKASH NAGAR, PAYAKAPURAM, VIJAYAWADA, KRISHNA DISTRICT. PAN NO. AJGPP 9740 D ITO, WARD - 3(2), VIJAYAWADA. 12 ( G. HARI BABU & OTHERS ) ITA NO. 52/VIZ/2015 (ASST. YEAR : 2008 - 09) 50 ITO, WARD - 2(2), VIJAYAWADA. VS. M/S. SRI SUJATHA DWELLINGS, C/O CH. SATISH BABU, D.NO. 32 - 9 - 12, B.V. RATNAM STREET, MOGHULRAJAPURAM, VIJAYAWADA. PAN NO. ABIFS 2351 P (APPELLANT) VS. (RESPONDENT) ASSESSEE BY : SHRI G.V.N. HARI ADV OCATE . (ITA NO. 52/VIZ/2015) ( ITA NO. 136/VIZ/2016 & C.O.NO. 04/VIZ/2017) ( ITA NO. 98/VIZ/2018 & C.O.NO. 42/VIZ/2018 ) ( ITA NO. 345 & 346/VIZ/2018 & C.O.NO. 57 & 58/VIZ/2018 ) ( ITA NO. 297/VIZ/2018 & ITA NO. 298/VIZ/2018 & C.O.NO. 45/VIZ/2018 & C.O.NO. 46/ VIZ / 2018 ) ( ITA NO. 50/VIZ/2017 & C.O.NO. 41/VIZ/2018 ) ( ITA NO. 21/VIZ/2018 & C.O.NO. 39/VIZ/2018 ) ( ITA NO. 216/VIZ/2013 & C.O.NO.50/VIZ/2018 ) SHRI SUBRAHMANYAM FCA ( ITA NO. 122/VIZ/2016 & C.O.NO. 04/VIZ/2018) ( ITA NO. 245/VIZ/2018 ) ( ITA NO. 552/VIZ/2017 ) ( ITA NO. 265/VIZ/2015 ) ( ITA NO. 117/VIZ/2016 & C.O.NO. 05/VIZ/2018 ) ( ITA NO. 317/VIZ/2016 & C.O.NO. 88/VIZ/2017 ) 13 ( G. HARI BABU & OTHERS ) SHRI C. KAMESWARA RAO CA ( ITA NO. 480/VIZ/2017 ) SHRI I. KAMA SASTRY CA ( ITA NO. 338/VIZ/2016 ) SHRI D.L. NARASIMHA RAO, ADV. ( ITA NO. 66/VIZ/2018 ) ( ITA NO. 162/VIZ/2017 ) ( ITA NO. 177/VIZ/2017 & ITA NO. 77/VIZ/2016 ) SRI V.GOVINDA RAJU, CA POA FILED ( ITANO.366/VIZ/2016) SRI P.V. SUBBARAO, FCA POA FILED ( IT(SS)A NO. 05/VIZ/2013 ) SRI K.SIVA RAMA KUMAR, FCA, POA FILED ( ITA NO. 372/VIZ/2016 & C.O.NO. 06/VIZ/2017 ) SRI K. TIRUMALA RAO, CA, POA FILED ( ITA NO. 99/VIZ/2018 ) SRI B.V.S. CHALAPATHI RAO, ADVOCATE. ( ITA NO. 705/VIZ/2013 ) ( SRI A.S.R.S.S. SIVA PRASAD, FCA, POA FILED) ( ITA NO. 506/VIZ/2017 ) ( ITA NO. 168/VIZ/2018 ) ( ITA NO. 317/VIZ/2018 ) ( ITA NO. 278/VIZ/2018 ) ( ITA NO. 335/VIZ/2018 ) ( ITA NO. 320/VIZ/2018 ) ( ITA NO. 42 TO 44/VIZ/2018 ) ( ITA NO. 360/VIZ/2017 ) DEPARTMENT BY : SHRI K.C. DAS SR. DR DATE OF HEARING : 1 0 / 0 8 /201 8 . DATE OF PRONOUNCEMENT : 2 1 / 08 /201 8 . 14 ( G. HARI BABU & OTHERS ) O R D E R PER BENCH THE ABOVE LISTED APPEALS AT THE INSTANCE OF THE REVENUE AND THE CROSS OBJECTIONS AT THE INSTANCE OF THE ASSESSEES ARE DIRECTED AGAINST THE RESPECTIVE IMPUGNED ORDERS PASSED BY THE RESPECTIVE LD. COMMISSIONER OF INCOME TAX (APPEALS) FOR RESPECTIVE A SSESSMEN T Y EARS AS INDICATED ABOVE. 2. IN ALL THE ABOVE APPEALS, THE TAX EFFECT PERTAINING TO THE AMOUNT DISPUTED BY THE REVENUE IS LESS THAN THE MONETARY LIMIT OF RS. 20 LAKH S FIXED BY THE CBDT IN CIRCULAR NO. 03/2018, DATED 11/07/2018, WHICH IS IN SUPERSESSION OF ITS CIRCULAR NO. 21/2015 DATED 10/12/2015, IN RELATION TO FILING OF APPEALS BEFORE THE INCOME TAX APPELLATE TRIBUNAL. TAKING INTO CONSIDERATION THE ABOVE , AND ALSO THE FACT THAT THE CBDT CIRCULAR UNDER REFERENCE APPLIES RETROSPECTIVELY EVEN TO PENDING APPEALS, WE HOLD THAT THE ABOVE LISTED APPEALS FILED BY THE REVENUE ARE NOT MAINTAINABLE AND LIABLE TO BE DISMISSED IN LIMINE. 3. AT THE TIME OF HEARING, LD. COUNSEL FOR THE ASSESSEE S HA VE SUBMITTED THAT THEY DONT WANT TO PRESS THE CROSS OBJECTIONS. TO THIS SUBMISSION , NO OBJECTION IS RAISED FROM OTHER SIDE. IN VIEW OF 15 ( G. HARI BABU & OTHERS ) THE SUBMISSION MADE BY THE ASSESSEES COUNSEL, THE CROSS OBJECTIONS FILED BY THE ASSESSEES ARE DISMISSED AS NOT PRESSED. 4 . IN THE RESULT, THE ABOVE LISTED APPEALS OF THE REVENUE ARE DISMISSED AND CROSS OBJECTIONS OF THE ASSESSEES ARE ALSO DISMISSED AS NOT PRESSED . ORDER PRONOUNCED IN OPEN COURT ON THIS 2 1 S T DAY OF AUGUST , 201 8 . S D / - S D / - (D.S. SUNDER SINGH) (V. DURGA RAO) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED : 2 1 S T AUGUST , 201 8 . VR/ - COPY TO: 1. THE ASSESSEE 1. G. HARI BABU 2. SMT. NIRMALA AGARWAL 3. SADHU MADHUSUDANA RAO 4. MAKINA VARAHA VENKATA MADHU PATRUDU 5. PARVATHANENI VENKATA RATNA KUMAR 6. KOTHURI VIJAYA BHASKARA RAO 7. SINGARAJU JAYAKRISHNA 8. SMT. POTTURI SATYAVATHI 9. BOLLA BRAHMA NAIDU 10. SATIVALLI SRINIVASARAO 11. MULPURI LAKSHMANA SWAMY 12. VENKATA APPA RAO JONNALAGADDA 13. YADAVALLI NARASIMHA RAO 14. M/S. THE KAKATEEYA MUTUALLY AIDED THRIFT AND CREDIT CO - OP SOCIETY LTD 15. RAVIPATI MADANA GOPALA SWAMY 16. MERNEDI SATYANARAYANA 17. SMT. MANUPATI DAMAYANTHI 18. SMT. GALIDEVARA JYOTHI 16 ( G. HARI BABU & OTHERS ) 19. DAVULURI RAMA KRISHNA 20. M/S. HRT BUILDERS 21. SMT. BODDEDA NOOKARATNAM 22. M/S. GAYATRI ENTERPRISES 23. M/S. THE ELURU CO - OPERATIVE URBAN BANK LTD 24. M/S. SRI VENKATESWARA VEDIC UNIVERSITY 25. A LAPATI KASI SUBRAYAN 26. M/S. AGRICULTURAL MARKET COMMITTEE 27. SRI LAKSHMI VENKATESWARA BUILDERS & DEVELOPERS 28. KATTAMURI CHANDRASEKHARA RAO 29. VALLURU SUDHAKAR 30. M/S. SRI VENKATESWARA EXPORTS 31. PATTELA SRINIVASA RAO 32. M/S. SRI SUJATHA DWELLINGS 2. THE REVENUE. 3. THE CIT 4. THE CIT(A) 5. THE D.R . , VISAKHAPATNAM . 6. GUARD FILE. BY ORDER (VUKKEM RAMBABU) SR. PRIVATE SECRETARY, ITAT, VISAKHAPATNAM.
