ITAT Visakhapatnam Bench

SATHYANARAYANA SAKA,SOMESWARAM vs ITO, NFAC

Shri Ravish Sood (Judicial Member), Shri Balakrishnan S. (Accountant Member)

SATHYANARAYANA SAKA,SOMESWARAM vs ITO, KAKINADA

Shri Ravish Sood (Judicial Member), Shri Balakrishnan S. (Accountant Member)

MARIA ROJALU POTHAKAMURI,NARSARAOPETA vs INCOME-TAX OFFICER, WARD-1, NARSARAOPETA

Ld. CIT(A). Before Ld. CIT(A), assessee has raised various grounds challenging the assessment order. After considering the submissions of the assessee, Ld.CIT(A) dismissed the appeal of the assessee. 4. Being aggrieved by the order of the Ld. CIT(A), assessee filed an appeal before the Tribunal by raising following grounds of

THE KANAKA MAHALAKSHMI CO OPERATIVE BANK LIMITED,VISAKHAPATNAM vs DCIT/ACIT, CIRCLE-1(1), VISAKHAPATNAM

Shri Ravish Sood (Judicial Member), Shri Balakrishnan S. (Accountant Member)

DASARI SAI ANNAPURNA L/R OF LATE DASARI GOPI KRISHNA REDDY,VIJAYAWADA vs THE ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2(1), VIJAYAWADA, VIJAYAWADA

Shri Ravish Sood (Judicial Member), Shri Balakrishnan S. (Accountant Member)

KOLLIPARAAPPARAO COTTON MILLS PVT LTD,GUNTUR vs INCOME TAX OFFICER, WARD-1(1), GUNTUR

the Ld.CIT(A) and explained the reasons for the delay in filing the return and prayed to condone the delay to advance substantial justice on the ground that the issue involved therein, on merits, is with respect to levy of late filing fee under Section 234E of the Act is now covered in favour of the assessee by various decisions, as per which there is no provision under the Act to levy late filing fee before insertion of Section 200A by Finance Act, 2015 w.e.f. 01.06.2015. However, the Ld.A

ASST.COMMISSIONER OF INCOME TAX, VISAKHAPATNAM vs THE KANAKA MAHALAKSHMI CO OPERATIVE BANK LTD, VISAKHAPATNAM

Shri Ravish Sood (Judicial Member), Shri Balakrishnan S. (Accountant Member)

BODDU SAI BABA,TADEPALLIGUDEM vs INCOME TAX OFFICER, WARD-1, TADEPALLIGUDEM

Shri Ravish Sood (Judicial Member), Shri Balakrishnan S. (Accountant Member)

SV vs N CHIKKALA SESHARAO,KAKINADAVS.INCOME TAX OFFICER, WARD-3, KAKINADA

NEMANI VEERA VENKATA SATYANARAYANA,VISAKHAPATNAM vs INCOME TAX OFFICER, WARD-2(5), VISAKHAPATNAM

the Ld. CIT(A). Ld. CIT(A) observed that the assessee has not filed the appeal against the intimation passed under Section 143(1) of the Act but has filed against the order passed under Section 143(3) of the Act. Ld. CIT(A) observed that decision made by the Ld. AO is as per the income assessed under Section 143(1) of the Act and held that assessee ought to have filed the appeal against order passed under Section 143(1) of the Act and not against order passed under Section 143(3) of the Act

SRI VISWESWARA SWAMY TEMPLE,MACHILIPATNAM vs COMMISSIONER OF INCOME TAX (EXEMPTIONS), HYDERABAD

THE CHODAVARAM CO OPERATIVE SUGARS LIMITED,VISAKHAPATNAM vs DCIT/ACIT, CIRCLE-3(1), VISAKHAPATNAM

the Ld.AO. The Ld.AO after perusing the details furnished by the assessee observed that the assessee has paid bonus amount of Rs.1,27,03,496/- during the F.Y.2017-18 on various dates from April 2017 to September 2017. The Ld.AO observed that generally, bonus is declared during Diwali season and paid accordingly and therefore, concluded that the bonus amount of Rs.1,27,03,490 does not pertain to the impugned assessment year and therefore disallowed the same.

NAGARJUNA VUTLA,ELURU vs INCOME-TAX OFFICER, WARD-1, ELURU

SEELAMSETTY BALAJI,VIJAYAWADA vs INCOME TAX OFFICER, WARD-2(1), VIJAYAWADA

SATYANARAYANA KODURU,KRISHNA DIST vs INCOME TAX OFFICER, WARD-1, GUDIWADA

Shri Ravish Sood (Judicial Member), Shri Balakrishnan S. (Accountant Member)

VENKATA RAMANA GODA,VISAKHAPATNAM vs ASSISSTANT COMMISSIONER OF INCOME TAX, CIRCLE-3(1), VISAKHAPATNAM

Shri Ravish Sood (Judicial Member), Shri Balakrishnan S. (Accountant Member)

GO IRON MARKETING,VISAKHAPATNAM vs INCOME TAX OFFICER, WARD 3(3), VISHAKAPATNAM

Shri Ravish Sood (Judicial Member), Shri Balakrishnan S. (Accountant Member)

ASSISTANT COMMISSIONER OF INCOME TAX, GUNTUR vs DONKALA CHENCHU NARASIMHA RAO, NELLORE

NO 368 KOLAKALURU PRIMARY AGRICULTURAL CO OPERATIVE CREDIT SOCIETY LIMITED,GUNTUR vs INCOME TAX OFFICER, WARD-1, TENALI

Shri Ravish Sood (Judicial Member), Shri Balakrishnan S. (Accountant Member)

MADINA RASOOL SHAIK,GUNTUR vs ITO, WARD-1, NARASARAOPET

Shri Ravish Sood (Judicial Member), Shri Balakrishnan S. (Accountant Member)