2017 (5) TMI 126

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....ioner in both these writ petitions has come up with a challenge to an order passed under Section 143(3) read with Section 147 of the Income Tax Act, 1961 in the first writ petition and against the penalty proceedings under Section 271 (1) (c) in the second writ petition. 2. Heard Mr. P. Vasudeva Reddy and Mr. Shaik Jeelani Basha learned counsel for the petitioner in the respective writ petitions and Mr. K. Raji Reddy, learned Senior Standing Counsel for the Department. 3. Sans unnecessary details, the case of the petitioner is that she was not the owner of the property bearing Plot No.1 in Old S.No.2/1B situated at Madhavadhara Village within the limits of the Greater Visakhapatnam Municipal Corporation, measuring an extent of about 5....

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....escription of property found in the disputed sale deed dated 26.12.2007 as follows: Description of property in the admitted document, viz., Gift Settlement Deed, dt.30.09.1982 Description of property found in the disputed document, viz., sale deed dated 26.12.2007. Visakhapatnam Sub Registry, Visakhapatnam Municipal Area, Madhavadhara village covered by Survey No.33/1 admeasuring 240 sq. yds. Or 200-668 sq. mts. Of site together with thatched house thereon bearing Door No.39-6-6 Municipal Assessment No.35437 and bounded by: East: 15 feet wide road South: House belongs to Sanapala Mutyam West: House belongs to Duppala Aruna North: 30 feet wide road. Measurements: East wing: 60 feet or 18.29 mts. South wing: 36 feet....