आयकर अपील(cid:547)य अ(cid:876)धकरण, (cid:874)वशाखापटणम पीठ IN THE INCOME TAX APPELLATE TRIBUNAL Visakhapatnam Bench, Visakhapatnam Before Shri Manjunatha G., Accountant Member and Shri Ravish Sood, Judicial Member आ.अपी.सं /ITA No.385, 386 & 387/Viz/2025 ((cid:467)नधा(cid:91)रण वष(cid:91)/Assessment Year: 2018-19)

Gattula Lakshmi Madhavi, Vs. Assistant Commissioner Visakhapatnam. of Income Tax, PAN: AGFPG8929H Central Circle-1, Visakhapatnam.

(Appellant) (Respondent)

Shri GVN Hari, Advocate (cid:467)नधा(cid:91)(cid:464)रती (cid:622)वारा/Assessee by:

(Hybrid)

राजè व (cid:622)वारा/Revenue by:

Dr. Aparna Villuri, Sr. AR

15/10/2025 सुनवाई क(cid:551) तार(cid:547)ख/Date of Hearing:

10/12/2025 घोषणा क(cid:551) तार(cid:547)ख/Date of Pronouncement: आदेश / ORDER PER RAVISH SOOD, JM:

The captioned appeals filed by the assessee are against the respective orders passed by the Commissioner of Income Tax (Appeals), Visakhapatnam-3, dated 21/03/2025, 24/03/2025 and 16/04/2025, which in turn arises from the respective orders passed by the Assessing Officer (for short, “AO”) under section 147 of the Income Tax Act, 1961 (for short, "the Act”), dated 27/03/2023; under section 271AAC(1) of the Act, dated 21/0