ITAT Visakhapatnam Bench

MURARJI EDUCATIONAL SOCIETY,WEST GODAVARI vs INCOME TAX OFFICER, WARD-1, AMALAPURAM

SHRI V. DURGA RAO, HON'BLE (Judicial Member), SHRI S BALAKRISHNAN, HON'BLE (Accountant Member)

TIRUMALASETTY NAGARAJU,GUNTUR vs THE INCOME-TAX OFFICER, WARD-1(1),, GUNTUR

SHRI V. DURGA RAO, HON'BLE (Judicial Member), SHRI S BALAKRISHNAN, HON'BLE (Accountant Member)

SRI SHIRDI SAINADH SPIRITUAL CENTRE,KOVVUR vs ITO WARD-1, TANUKU

SHRI V. DURGA RAO, HON'BLE (Judicial Member), SHRI S BALAKRISHNAN, HON'BLE (Accountant Member)

SRI SHIRIDI SAI NIGAMAGAMAM MAINTENANCE TRUST,KOVVUR vs ITO EXEMPTIONS WARD, RAJAHMUNDRY

SHRI V. DURGA RAO, HON'BLE (Judicial Member), SHRI S BALAKRISHNAN, HON'BLE (Accountant Member)

THE KRISHNA FARMERS SERVICE COOPERATIVE SOCIETY LIMITED,JAGGAIAHPET vs INCOME TAX OFFICER, WARD -1(3), VIJAYAWADA

NANNEBOYINA KALYAN CHAKRAVARTHY,VISAKHAPATNAM vs INCOME TAX OFFICER, (WARD IT), VIJAYAWADA

SHRI VEERAVALLI DURGA RAO, HON'BLE (Judicial Member), SHRI S BALAKRISHNAN, HON'BLE (Accountant Member)

RMCANA INDIA FOUNDATION,KAKINADA vs CIT (EXEMPTION), HYDERABAD

Shri Vijay Pal Rao (Vice President), Shri S. Balakrishnan (Accountant Member)

RMCANA INDIA FOUNDATION,KAKINADA vs CIT (EXEMPTION), HYDERABAD

Shri Vijay Pal Rao (Vice President), Shri S. Balakrishnan (Accountant Member)

KOTHAPALLI PRIMARY AGRICULTURAL CO-OPERATIVE CREDIT SOCIETY LTD,BAPULAPADU MANDAL vs INCOME TAX OFFICER, WARD-1, GUDIWADA

Shri Vijay Pal Rao, Vice-President A N D Shri S. Balakrishnan (Accountant Member)

BUTCHI RAJU PACHIGOLLA,KRISHNA DIST vs INCOME TAX OFFICER, WARD-1, GUDIWADA

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

THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-1(1), VIJAYAWADA, VIJAYAWADA vs GM CABLES & SWITCHES PRIVATE LIMITED, VIJAYAWADA

SHRI VIJAY PAL RAO, HON'BLE (Vice President), SHRI S BALAKRISHNAN, HON'BLE (Accountant Member)

YALAMARTHI LAKSHMI,YANAM vs THE INCOME-TAX OFFICER, WARD- 1,, KAKINADA

20/02/2023. In response, the assessee furnished the reply vide letter dated 18/02/2023 wherein the assessee explained that with respect to the expenditure incurred by M/s. Asian Paints Ltd in the AY 2016-17 towards 'trip scheme expenses' to its dealers (numbering 3519 and assessee is one of them) and incurred Rs.3,71,367/- for each dealer in providing luxury foreign / local tour and travels in the course of dealer's meet at Barcelona. However, the Ld. AO observed that there was no entry in

TANGUDU ANANDA RAO,SRIKAKULAM vs INCOME-TAX OFFICER, WARD-1, SRIKAKULAM

SHRI VIJAY PAL RAO, HON'BLE (Vice President), SHRI S BALAKRISHNAN, HONBLE (Accountant Member)

AARE NAGARAJU,WEST GODAVARI vs INCOME TAX OFFICER, WARD-1, ELURU

the Ld. CIT(A). The Ld. CIT(A) considering submissions and the reply of the assessee, dismissed the appeal. On being aggrieved by the order of the Ld. CIT(A), the assessee is in appeal before us by raising Five original Grounds of Appeal. Additionally, the assessee has filed an additional ground, which is legal in nature which is admitted as it goes to the root of the matter. The additional grounds are follows:

VIJAYALAKSHMI DAGGUMALLI,KRISHNA vs INCOME-TAX OFFICER, WARD - 1(3), VIJAYAWADA

SHRI VIJAY PAL RAO, HON'BLE (Vice President), SHRI S BALAKRISHNAN, HONBLE (Accountant Member)

AKSHAYA JAGRUTHI FOUNDATION,GURAZALA vs INCOME TAX OFFICER , GUNTUR

SHRI VIJAY PAL RAO, HON'BLE (Vice President), SHRI S BALAKRISHNAN, HON'BLE (Accountant Member)

SITA RAMA RAJU SAGI,BHIMAVARAM vs ITO WARD 1 BHIMAVARAM, BHIMAVARAM

us by raising the following grounds of appeal: "1. That under the facts and circumstances of the case, the order passed by the Ld. PCIT U/s.263 dated 18/02/2025 is not in accordance with the provisions of law.

NARASIMHA RAO PALEM PRIMARY AGRICULTURAL CREDIT SOCIETY LTD,KRISHNA DIST vs INCOME TAX OFFICER, WARD-3(3), VIJAYAWADA

SHRI VIJAY PAL RAO, HON'BLE (Vice President), SHRI S BALAKRISHNAN, HONBLE (Accountant Member)

SHRI BHANU PRABHAKAR SRIRAMANENI,VIJAYAWADA vs ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-2(1), VIJAYAWADA

Ld. CIT(A). Before Ld. CIT(A) assessee reiterated the submissions made before Ld. AO. The Ld. CIT(A) upheld the additions made by the Ld. AO while dismissing the appeal of the assessee.

SRI JAGANNADHA, SRI ANJANEYA AND SRI VENKATESWARA SWAMY TEMPLES,GUNTUR vs INCOME TAX OFFICER(EXEMPTION WARD), GUNTUR

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