AA520 Veerappampalayam Primary Agricultural Cooperative Credit Society Ltd. v. Deputy Commissioner of Income Tax

138 Taxmann.com 571High Court2022#1450 most cited

What is AA520 Veerappampalayam Primary Agricultural Cooperative Credit Society Ltd. v. Deputy Commissioner of Income Tax authority for?

The Centralized Processing Centre (CPC) can deny deductions claimed under Chapter VI-A, such as Section 80P, during the processing of a return under Section 143(1) if conditions for claiming such deductions, including filing the return by the due date as per Section 80AC, are not met.

78

judgments rely on this decision, according to BharatTax’s citation analysis of 366,470 Indian tax judgments — from 2022 to 2026.

Also referred to as

AA520 Veerappampalayam Primary Agricultural Cooperative Credit Society Ltd. · Section 143(1) · Section 80P · Section 80AC · CPC power to disallow deduction · processing of return · denial of Chapter VI-A deduction · filing return by due date · cooperative society income · belated return disallowance

Sections most often in play

Section 139(1)Section 143(1)Section 80ACSection 80PSection 143(1)(a)Section 119(2)(b)Section 139Section 139(4)

Issues it is cited on

section 80ac(ii)section 143(1)(a)(ii)section 226section 143(1)(a)(v)section 80acsection 104section 89section 80p(2)(i)section 10basection 80asection 143(1)(a)(iv)section 80a(5)

Judgments citing AA520 Veerappampalayam Primary Agricultural Cooperative Credit Society Ltd. v. Deputy Commissioner of Income Tax

Assistant Commissioner of Income Tax, Circle-3(1), Visakhapatnam vs. Guntubolu Uma Sai Prasad, Visakhapatnam

In the result, appeal of the assessee is dismissed

ITA 227/VIZ/2022[2019-20]Status: DisposedITAT Visakhapatnam17 Jul 2023AY 2019-20

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Ble

For Appellant: Sri I. Kama Sastry, ARFor Respondent: Sri ON Hari Prasada Rao
Section 143(1)Section 36(1)(va)

…आयकर अपील"यअ"धकरण, "वशाखापटणम पीठ, "वशाखापटणम IN THE INCOME TAX APPELLATE TRIBUNAL, VISAKHAPATNAM BENCH, VISAKHAPATNAM "ी दु"वू" आर एल रे"डी, "या"यक सद"य एवं "ी एस बालाकृ"णन, लेखा सद"य के सम" BEFORE SHRI DUVVURU RL REDDY, HON’BLE JUDICIAL MEMBER & SHRI S BALAKRISHNAN, HON’BLE ACCOUNTANT MEMBER आयकर अपील सं./ I.T.A. No.226 & 227/Viz/2022 ("नधा"रण वष" / Assessment Years: 2018-19 & 2019-20) Asst. Commissioner of Income Vs. Sri Guntubolu Uma Sai Tax, Circle-3(1), Prasad, Visakhapatnam. Visakhapatnam. PAN: AGFPG 9845 A (अपीलाथ"/ Appellant) (""यथ"/ Respondent) C.O. No. 15 & 16/Viz/2023 (आयकर अपील सं./ I.T.A. No. 226…

Assistant Commissioner of Income Tax, Circle-3(1), Visakhapatnam vs. Guntubolu Uma Sai Prasad, Visakhapatnam

In the result, appeal of the assessee is dismissed

ITA 226/VIZ/2022[2018-19]Status: DisposedITAT Visakhapatnam17 Jul 2023AY 2018-19

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Ble

For Appellant: Sri I. Kama Sastry, ARFor Respondent: Sri ON Hari Prasada Rao
Section 143(1)Section 36(1)(va)

…आयकर अपील"यअ"धकरण, "वशाखापटणम पीठ, "वशाखापटणम IN THE INCOME TAX APPELLATE TRIBUNAL, VISAKHAPATNAM BENCH, VISAKHAPATNAM "ी दु"वू" आर एल रे"डी, "या"यक सद"य एवं "ी एस बालाकृ"णन, लेखा सद"य के सम" BEFORE SHRI DUVVURU RL REDDY, HON’BLE JUDICIAL MEMBER & SHRI S BALAKRISHNAN, HON’BLE ACCOUNTANT MEMBER आयकर अपील सं./ I.T.A. No.226 & 227/Viz/2022 ("नधा"रण वष" / Assessment Years: 2018-19 & 2019-20) Asst. Commissioner of Income Vs. Sri Guntubolu Uma Sai Tax, Circle-3(1), Prasad, Visakhapatnam. Visakhapatnam. PAN: AGFPG 9845 A (अपीलाथ"/ Appellant) (""यथ"/ Respondent) C.O. No. 15 & 16/Viz/2023 (आयकर अपील सं./ I.T.A. No. 226…

Sionc Pharmaceuticals Private Limited, Visakhapatnam vs. Deputy Commissioner of Income Tax, Circle 3(1), Visakhapatnam

In the result, appeal of the assessee is dismissed

ITA 40/VIZ/2023[2019-20]Status: DisposedITAT Visakhapatnam14 Jul 2023AY 2019-20

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपील सं./I.T.A.No.40/Viz/2023 (ननधधारण वर्ा / Assessment Year : 2019-20) Sionc Pharmaceuticals Private Ltd. Vs. Deputy Commissioner Of D.No.43-11-56, Subbalakshminagar Income Railway New Colony Circle-3(1) Visakhapatnam Visakhapatnam [Pan : Aalcs7973C] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent)

For Appellant: Shri C.Subrahmanyam, ARFor Respondent: Shri O.N.Hari Prasada Rao, DR
Section 139(1)Section 143(1)Section 36(1)(va)

…आयकरअपीलीयअधिकरण, धिशाखापटणम पीठ, धिशाखापटणम IN THE INCOME TAX APPELLATE TRIBUNAL, VISAKHAPATNAM BENCH, VISAKHAPATNAM श्री दुव्वूरु आर एल रेड्डी, न्याधयक सदस्य एिं श्री एस बालाकृष्णन, लेखा सदस्य के समक्ष BEFORE SHRI DUVVURU RL REDDY, HON’BLE JUDICIAL MEMBER & SHRI S BALAKRISHNAN, HON’BLE ACCOUNTANT MEMBER आयकर अपील सं./I.T.A.No.40/Viz/2023 (ननधधारण वर्ा / Assessment Year : 2019-20) SIONC Pharmaceuticals Private Ltd. Vs. Deputy Commissioner of D.No.43-11-56, Subbalakshminagar Income Railway New Colony Circle-3(1) Visakhapatnam Visakhapatnam [PAN : AALCS7973C] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) अपीलधथ…

Fishery Survey of India Employees Cooperative Credit and Thrift Society, Visakhapatnam vs. Income Tax Officer, Ward-1(1), Visakhapatnam

In the result, the grounds raised by the assessee are dismissed

ITA 23/VIZ/2023[2019-20]Status: DisposedITAT Visakhapatnam14 Jul 2023AY 2019-20

Bench: Shri Duvvuru Rl Reddy, Hon’Bleआयकर अपील सं./I.T.A.No.23/Viz/2023 (ननधधारण वर्ा / Assessment Year : 2019-20) Fishery Survey Of India Employees Vs. Income Tax Officer Cooperative Credit & Thrift Ward-1(1) Society Visakhapatnam Fishing Harbour Complex Beach Road, Visakhapatnam [Pan : Aafat3533M] अपीलधथी की ओर से/ Appellant By : Shri C Subrahmanyam, Ar प्रत्यधथी की ओर से / Respondent By : Shri O.N.Hari Prasada Rao, Dr सुनवधई की तधरीख / Date Of Hearing : 27.04.2023 घोर्णध की तधरीख/Date Of Pronouncement : 14.07.2023 आदेश /O R D E R Per Shri Duvvuru Rl Reddy: This Appeal Is Filed By The Assessee Against The Order Of Commissioner Of Income Tax (Appeals) [Cit(A)], National Faceless Appeal Centre (Nfac), Delhi In Din & Order No.Itba/Nfac/S/250/2022-23/1048861637(1) Dated 17.01.2023 For The Assessment Year (A.Y.) 2019-20, Arising Out Of The Order Passed U/S 143(1) Of The Income Tax Act, 1961 (In Short ‘Act’) Dated 24.12.2020. 2. Brief Facts Of The Case Are That The Assessee, A Society Registered Under The Co-Operative Society Act Had Filed It’S Return Of Income On 2

For Appellant: Shri C Subrahmanyam, ARFor Respondent: Shri O.N.Hari Prasada Rao, DR
Section 139(1)Section 139(4)Section 143(1)Section 154Section 250Section 80P

…आयकरअपीलीयअधिकरण, धिशाखापटणम “एसएमसी”पीठ, धिशाखापटणम IN THE INCOME TAX APPELLATE TRIBUNAL, VISAKHAPATNAM “SMC” BENCH, VISAKHAPATNAM श्री दुव्वूरु आर एल रेड्डी, न्याधयक सदस्य के समक्ष BEFORE SHRI DUVVURU RL REDDY, HON’BLE JUDICIAL MEMBER आयकर अपील सं./I.T.A.No.23/Viz/2023 (ननधधारण वर्ा / Assessment Year : 2019-20) Fishery Survey of India Employees Vs. Income Tax Officer Cooperative Credit and Thrift Ward-1(1) Society Visakhapatnam Fishing Harbour Complex Beach Road, Visakhapatnam [PAN : AAFAT3533M] अपीलधथी की ओर से/ Appellant by : Shri C Subrahmanyam, AR प्रत्यधथी की ओर से / Respondent by : Shri O.N.Hari Prasada…

M/S. Bharti Management Services Limited, Mumbai vs. The Commissioner of Income Tax, Circle-1(1)(2), Bangalore

In the result, appeal of the assessee is partly allowed for statistical purposes

ITA 354/BANG/2023[2018-19]Status: DisposedITAT Bangalore26 Jun 2023AY 2018-19

Bench: Shri George George K & Shri Laxmi Prasad Sahuassessment Year : 2018-19 M/S. Bharti Management Services The Cit(Appeals), Ltd., (Earlier Known As Bharti Axa Income Tax Department, General Insurance Company Limited), Vs. Delhi. 19Th Floor, 1902 G Block Parinee Crescenzo, Bandra Kurla Complex, Bkc Road, Bandra – East, Mumbai – 400 051. Pan : Aadcb 2008 D Appellant Respondent Assessee By : Shri. Sowmya Ranjan, Ca Revenue By : Shri. Sankar Ganesh K, Addl. Cit(Dr)(Itat), Bengaluru. Date Of Hearing : 21.06.2023 Date Of Pronouncement : 26.06.2023

For Appellant: Shri. Sowmya Ranjan, CAFor Respondent: Shri. Sankar Ganesh K, Addl. CIT(DR)(ITAT), Bengaluru
Section 143(1)Section 36(1)(va)Section 40A(7)

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH : BANGALORE BEFORE SHRI GEORGE GEORGE K, VICE PRESIDENT AND SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER Assessment Year : 2018-19 M/s. Bharti Management Services The CIT(Appeals), Ltd., (earlier known as Bharti Axa Income Tax Department, General Insurance Company Limited), Vs. Delhi. 19th Floor, 1902 G Block Parinee Crescenzo, Bandra Kurla Complex, BKC Road, Bandra – East, Mumbai – 400 051. PAN : AADCB 2008 D APPELLANT RESPONDENT Assessee by : Shri. Sowmya Ranjan, CA Revenue by : Shri. Sankar Ganesh K, Addl. CIT(DR)(ITAT), Bengaluru. Date of hearing : 21.06.2023 Date o…

Prabhakar Somappa Pujari, Udupi vs. Deputy Commissioner of Income Tax, Circle-1, Udupi

In the result, the appeal by the assessee is partly allowed for statistical purposes

ITA 346/BANG/2023[2019-20]Status: DisposedITAT Bangalore22 Jun 2023AY 2019-20

Bench: Shri George George K & Shri Laxmi Prasad Sahu

For Appellant: Shri Sanketh S Nayak, CAFor Respondent: Shri Pavan Kumar,Addl. CIT (DR)
Section 143(1)Section 250Section 36(1)(va)

…IN THE INCOME TAX APPELLATE TRIBUNAL “B’’ BENCH: BANGALORE BEFORE SHRI GEORGE GEORGE K, JUDICIAL MEMBER AND SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER ITA No.345 & 346/Bang/2023 Assessment Year: 2018-19 & 2019-20 Prabhakar Somappa Pujari, Industrial Caterers, Krishna Kripa Complex, The Deputy Behind KSRTC Bus Stand, Udupi, Commissioner of Vs. Adi-udupi B.O, Udupi, Karnataka, Income-tax, India – 576 101. Circle-1, Udupi. PAN No. – ABLPP 7185 R APPELLANT RESPONDENT Appellant by : Shri Sanketh S Nayak, CA Respondent by : Shri Pavan Kumar,Addl. CIT (DR) Date of Hearing : 15.06.2023 Date of Pronouncement : 22 .06.…

Prabhakar Somappa Pujari, Udupi vs. Deputy Commissioner of Income Tax, Circle-1, Udupi

In the result, the appeal by the assessee is partly allowed for statistical purposes

ITA 345/BANG/2023[2018-19]Status: DisposedITAT Bangalore22 Jun 2023AY 2018-19

Bench: Shri George George K & Shri Laxmi Prasad Sahu

For Appellant: Shri Sanketh S Nayak, CAFor Respondent: Shri Pavan Kumar,Addl. CIT (DR)
Section 143(1)Section 250Section 36(1)(va)

…IN THE INCOME TAX APPELLATE TRIBUNAL “B’’ BENCH: BANGALORE BEFORE SHRI GEORGE GEORGE K, JUDICIAL MEMBER AND SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER ITA No.345 & 346/Bang/2023 Assessment Year: 2018-19 & 2019-20 Prabhakar Somappa Pujari, Industrial Caterers, Krishna Kripa Complex, The Deputy Behind KSRTC Bus Stand, Udupi, Commissioner of Vs. Adi-udupi B.O, Udupi, Karnataka, Income-tax, India – 576 101. Circle-1, Udupi. PAN No. – ABLPP 7185 R APPELLANT RESPONDENT Appellant by : Shri Sanketh S Nayak, CA Respondent by : Shri Pavan Kumar,Addl. CIT (DR) Date of Hearing : 15.06.2023 Date of Pronouncement : 22 .06.…

M/S. Nandi Hospitality Services Private Limited, Bengaluru vs. Deputy Commissioner of Income-Tax, Circle-3(1)(1), Bangalore

In the result, all the three appeals filed by the assessee are dismissed

ITA 296/BANG/2023[2020-21]Status: DisposedITAT Bangalore01 Jun 2023AY 2020-21

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri Sandeep Chalapathy, A.RFor Respondent: Shri Sankar Ganesh K., D.R
Section 139(1)Section 143(1)(a)Section 250Section 36(1)(va)Section 43BSection 44A

…ITA Nos.294 to 296/Bang/2023 Nandi Hospitality Services Pvt. Ltd., Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH: BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER ITA Nos.294 to 296/Bang/2023 Assessment Years: 2018-19 to 2020-21 Nandi Hospitality Services Private Limited No.45, 2nd Floor, 1st Cross Deputy Commissioner of Opp. Indian Oil Petrol Bunk Income-tax Vs. 80 Feet Road, Chandra Layout Circle-3(1)(1) Bangalore 560 072 Bangalore PAN NO : AACCN8275D APPELLANT RESPONDENT Appellant by : Shri Sandeep Chalapathy, A.R. Respondent by : Shri Sankar G…

M/S. Nandi Hospitality Services Private Limited, Bengaluru vs. Deputy Commissioner of Income-Tax, Circle-3(1)(1), Bangalore

In the result, all the three appeals filed by the assessee are dismissed

ITA 295/BANG/2023[2019-20]Status: DisposedITAT Bangalore01 Jun 2023AY 2019-20

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri Sandeep Chalapathy, A.RFor Respondent: Shri Sankar Ganesh K., D.R
Section 139(1)Section 143(1)(a)Section 250Section 36(1)(va)Section 43BSection 44A

…ITA Nos.294 to 296/Bang/2023 Nandi Hospitality Services Pvt. Ltd., Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH: BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER ITA Nos.294 to 296/Bang/2023 Assessment Years: 2018-19 to 2020-21 Nandi Hospitality Services Private Limited No.45, 2nd Floor, 1st Cross Deputy Commissioner of Opp. Indian Oil Petrol Bunk Income-tax Vs. 80 Feet Road, Chandra Layout Circle-3(1)(1) Bangalore 560 072 Bangalore PAN NO : AACCN8275D APPELLANT RESPONDENT Appellant by : Shri Sandeep Chalapathy, A.R. Respondent by : Shri Sankar G…

M/S. Nandi Hospitality Services Private Limited, Bengaluru vs. Deputy Commissioner of Income-Tax, Circle-3(1)(1), Bangalore

In the result, all the three appeals filed by the assessee are dismissed

ITA 294/BANG/2023[2018-19]Status: DisposedITAT Bangalore01 Jun 2023AY 2018-19

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri Sandeep Chalapathy, A.RFor Respondent: Shri Sankar Ganesh K., D.R
Section 139(1)Section 143(1)(a)Section 250Section 36(1)(va)Section 43BSection 44A

…ITA Nos.294 to 296/Bang/2023 Nandi Hospitality Services Pvt. Ltd., Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH: BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER ITA Nos.294 to 296/Bang/2023 Assessment Years: 2018-19 to 2020-21 Nandi Hospitality Services Private Limited No.45, 2nd Floor, 1st Cross Deputy Commissioner of Opp. Indian Oil Petrol Bunk Income-tax Vs. 80 Feet Road, Chandra Layout Circle-3(1)(1) Bangalore 560 072 Bangalore PAN NO : AACCN8275D APPELLANT RESPONDENT Appellant by : Shri Sandeep Chalapathy, A.R. Respondent by : Shri Sankar G…

M/S. Mtr Maiya'S, Bengaluru vs. Income-Tax Officer, Ward-6(2)(1), Bangalore

In the result, the appeal by the assessee is partly allowed for statistical purposes

ITA 95/BANG/2023[2018-19]Status: DisposedITAT Bangalore02 May 2023AY 2018-19

Bench: Shri George George K. & Shri Laxmi Prasad Sahuassessment Year : 2018-19

For Appellant: Shri Ravishankar S.V., AdvocateFor Respondent: Shri P. Suresh Rao, Addl. CIT(DR)(ITAT), Bengaluru
Section 139(1)Section 143(1)Section 143(1)(a)Section 36(1)(va)

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE BEFORE SHRI GEORGE GEORGE K., JUDICIAL MEMBER AND SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER Assessment year : 2018-19 M/s. MTR Maiya’s, Vs. The Income Tax Officer, No.14, Lalbagh Road, Ward 6(2)(1), Lalbagh Highway, Bangalore. Bengaluru – 560 027. PAN: AAOFM 2551N APPELLANT RESPONDENT Appellant by : Shri Ravishankar S.V., Advocate Respondent by : Shri P. Suresh Rao, Addl. CIT(DR)(ITAT), Bengaluru. Date of hearing : 27.04.2023 Date of Pronouncement : 02.05.2023 O R D E R Per Laxmi Prasad Sahu, Accountant Member This appeal is filed against the order…

Sri. Girish Somappa Poojary, Bengaluru vs. The Income Tax Officer - Ward-6(2)(3), Bengaluru

In the result, the appeal filed by the assessee is allowed

ITA 45/BANG/2023[2018-19]Status: DisposedITAT Bangalore14 Mar 2023AY 2018-19
For Appellant: Shri Prathik.P, CA
Section 139(1)Section 143(1)Section 143(1)(a)Section 250Section 36(1)(va)

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH : BANGALORE BEFORE SMT. BEENA PILLAI, JUDICIAL MEMBER AND MS. PADMAVATHY S, ACCOUNTANT MEMBER Assessment Year : 2018-19 Shri Girish Somappa Poojary, Sy No. 03/01, Sree The Income Tax Muneshwara Estate, Officer, 1st Floor, Tumkur Road, Ward – 6 (2)(3), Peenya Industrial Estate, Bengaluru. Vs. Bengaluru – 560 058. PAN: AMYPP8436B APPELLANT RESPONDENT Assessee by : Shri Prathik.P, CA : Dr. Shankar Prasad K, Addl. Revenue by CIT (DR) Date of Hearing : 14-03-2023 Date of Pronouncement : 14-03-2023 ORDER PER BEENA PILLAI, JUDICIAL MEMBER Present appeal by the assessee has…

Dasari Bujji, Visakhapatnam vs. Income Tax Officer, Ward-1(1), Visakhapatnam

In the result, appeal of the assessee is dismissed

ITA 20/VIZ/2023[2019-20]Status: DisposedITAT Visakhapatnam14 Mar 2023AY 2019-20

Bench: Shri Duvvuru Rl Reddy, Hon’Bleआयकर अपील सं./I.T.A.No.20/Viz/2022 (ननधधारण वर्ा / Assessment Year : 2019-20) Dasari Bujji Vs. Income Tax Officer D.No.40-54-5/31 Ward-1(1) Sanjeevayya Colony, Visakhapatnam Near Bethadha Church, Tatichetlapalem, Visakhapatnam [Pan : Bklpd8566J]

For Appellant: Shri GVN Hari, ARFor Respondent: Shri O.N.Hari Prasada Rao, DR
Section 139(1)Section 143(1)Section 143(1)(a)Section 36Section 36(1)(va)Section 43B

…आयकरअपीलीयअधिकरण, धिशाखापटणम “एसएमसी”पीठ, धिशाखापटणम IN THE INCOME TAX APPELLATE TRIBUNAL, VISAKHAPATNAM “SMC” BENCH, VISAKHAPATNAM श्री दुव्वूरु आर एल रेड्डी, न्याधयक सदस्य के समक्ष BEFORE SHRI DUVVURU RL REDDY, HON’BLE JUDICIAL MEMBER आयकर अपील सं./I.T.A.No.20/Viz/2022 (ननधधारण वर्ा / Assessment Year : 2019-20) Dasari Bujji Vs. Income Tax Officer D.No.40-54-5/31 Ward-1(1) Sanjeevayya Colony, Visakhapatnam Near Bethadha Church, Tatichetlapalem, Visakhapatnam [PAN : BKLPD8566J] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) अपीलधथी की ओर से/ Appellant by : Shri GVN Hari, AR प्रत्यधथी की ओर से / Respondent by :…

T Srinivasa Rao&Co, Visakhapatnam vs. Income Tax Officer, Ward-1(1), Visakhapatnam

In the result, appeals of the assessee are dismissed

ITA 184/VIZ/2022[2019-20]Status: DisposedITAT Visakhapatnam08 Mar 2023AY 2019-20

Bench: Shri Duvvuru Rl Reddy, Hon’Bleआयकर अपील सं./I.T.A.No.175/Viz/2022 (ननधधारण वर्ा / Assessment Year : 2018-19) Eastern Warehouse Corporation Vs. Income Tax Officer Visakhapatnam Ward-1(1) [Pan : Aaafe3741J] Visakhapatnam आयकर अपील सं./I.T.A.No.179/Viz/2022 (ननधधारण वर्ा / Assessment Year : 2018-19) Sri Ranga Motors Vs Income Tax Officer Vizianagaram Ward-1 [Pan : Aabbfs8249P] Vizianagaram आयकर अपील सं./I.T.A.No.174/Viz/2022 (ननधधारण वर्ा / Assessment Year : 2019-20) Tetali Anil Kumar Vs. Income Tax Officer Visakhapatnam Ward-3(3) [Pan : Aaqpt9453L] Visakhapatnam आयकर अपील सं./I.T.A.No.184/Viz/2022 (ननधधारण वर्ा / Assessment Year : 2019-20) T.Srinivasa Rao & Co. Vs. Income Tax Officer Visakhapatnam Ward-1(1) [Pan : Aamft1310Q] Visakhapatnam

For Appellant: Shri GVN Hari, ARFor Respondent: Shri O.N.Hari Prasada Rao, DR
Section 139(1)Section 143(1)Section 36Section 36(1)(va)Section 43B

…आयकरअपीलीयअधिकरण, धिशाखापटणम “एसएमसी”पीठ, धिशाखापटणम IN THE INCOME TAX APPELLATE TRIBUNAL, VISAKHAPATNAM “SMC” BENCH, VISAKHAPATNAM श्री दुव्वूरु आर एल रेड्डी, न्याधयक सदस्य के समक्ष BEFORE SHRI DUVVURU RL REDDY, HON’BLE JUDICIAL MEMBER आयकर अपील सं./I.T.A.No.175/Viz/2022 (ननधधारण वर्ा / Assessment Year : 2018-19) Eastern Warehouse Corporation Vs. Income Tax Officer Visakhapatnam Ward-1(1) [PAN : AAAFE3741J] Visakhapatnam आयकर अपील सं./I.T.A.No.179/Viz/2022 (ननधधारण वर्ा / Assessment Year : 2018-19) Sri Ranga Motors Vs Income Tax Officer Vizianagaram Ward-1 [PAN : AABBFS8249P] Vizianagaram आयकर अपील सं./I.T.A.No.…

Sri Ranga Motors, Vizianagaram vs. Income Tax Office, Ward-1, Vizianagaram

In the result, appeals of the assessee are dismissed

ITA 179/VIZ/2022[2018-19]Status: DisposedITAT Visakhapatnam08 Mar 2023AY 2018-19

Bench: Shri Duvvuru Rl Reddy, Hon’Bleआयकर अपील सं./I.T.A.No.175/Viz/2022 (ननधधारण वर्ा / Assessment Year : 2018-19) Eastern Warehouse Corporation Vs. Income Tax Officer Visakhapatnam Ward-1(1) [Pan : Aaafe3741J] Visakhapatnam आयकर अपील सं./I.T.A.No.179/Viz/2022 (ननधधारण वर्ा / Assessment Year : 2018-19) Sri Ranga Motors Vs Income Tax Officer Vizianagaram Ward-1 [Pan : Aabbfs8249P] Vizianagaram आयकर अपील सं./I.T.A.No.174/Viz/2022 (ननधधारण वर्ा / Assessment Year : 2019-20) Tetali Anil Kumar Vs. Income Tax Officer Visakhapatnam Ward-3(3) [Pan : Aaqpt9453L] Visakhapatnam आयकर अपील सं./I.T.A.No.184/Viz/2022 (ननधधारण वर्ा / Assessment Year : 2019-20) T.Srinivasa Rao & Co. Vs. Income Tax Officer Visakhapatnam Ward-1(1) [Pan : Aamft1310Q] Visakhapatnam

For Appellant: Shri GVN Hari, ARFor Respondent: Shri O.N.Hari Prasada Rao, DR
Section 139(1)Section 143(1)Section 36Section 36(1)(va)Section 43B

…आयकरअपीलीयअधिकरण, धिशाखापटणम “एसएमसी”पीठ, धिशाखापटणम IN THE INCOME TAX APPELLATE TRIBUNAL, VISAKHAPATNAM “SMC” BENCH, VISAKHAPATNAM श्री दुव्वूरु आर एल रेड्डी, न्याधयक सदस्य के समक्ष BEFORE SHRI DUVVURU RL REDDY, HON’BLE JUDICIAL MEMBER आयकर अपील सं./I.T.A.No.175/Viz/2022 (ननधधारण वर्ा / Assessment Year : 2018-19) Eastern Warehouse Corporation Vs. Income Tax Officer Visakhapatnam Ward-1(1) [PAN : AAAFE3741J] Visakhapatnam आयकर अपील सं./I.T.A.No.179/Viz/2022 (ननधधारण वर्ा / Assessment Year : 2018-19) Sri Ranga Motors Vs Income Tax Officer Vizianagaram Ward-1 [PAN : AABBFS8249P] Vizianagaram आयकर अपील सं./I.T.A.No.…

Eastern Warehouse Corporation, Visakhapatnam vs. Income Tax Officer, Ward-1(1), Visakhapatnam

In the result, appeals of the assessee are dismissed

ITA 175/VIZ/2022[2018-19]Status: DisposedITAT Visakhapatnam08 Mar 2023AY 2018-19

Bench: Shri Duvvuru Rl Reddy, Hon’Bleआयकर अपील सं./I.T.A.No.175/Viz/2022 (ननधधारण वर्ा / Assessment Year : 2018-19) Eastern Warehouse Corporation Vs. Income Tax Officer Visakhapatnam Ward-1(1) [Pan : Aaafe3741J] Visakhapatnam आयकर अपील सं./I.T.A.No.179/Viz/2022 (ननधधारण वर्ा / Assessment Year : 2018-19) Sri Ranga Motors Vs Income Tax Officer Vizianagaram Ward-1 [Pan : Aabbfs8249P] Vizianagaram आयकर अपील सं./I.T.A.No.174/Viz/2022 (ननधधारण वर्ा / Assessment Year : 2019-20) Tetali Anil Kumar Vs. Income Tax Officer Visakhapatnam Ward-3(3) [Pan : Aaqpt9453L] Visakhapatnam आयकर अपील सं./I.T.A.No.184/Viz/2022 (ननधधारण वर्ा / Assessment Year : 2019-20) T.Srinivasa Rao & Co. Vs. Income Tax Officer Visakhapatnam Ward-1(1) [Pan : Aamft1310Q] Visakhapatnam

For Appellant: Shri GVN Hari, ARFor Respondent: Shri O.N.Hari Prasada Rao, DR
Section 139(1)Section 143(1)Section 36Section 36(1)(va)Section 43B

…आयकरअपीलीयअधिकरण, धिशाखापटणम “एसएमसी”पीठ, धिशाखापटणम IN THE INCOME TAX APPELLATE TRIBUNAL, VISAKHAPATNAM “SMC” BENCH, VISAKHAPATNAM श्री दुव्वूरु आर एल रेड्डी, न्याधयक सदस्य के समक्ष BEFORE SHRI DUVVURU RL REDDY, HON’BLE JUDICIAL MEMBER आयकर अपील सं./I.T.A.No.175/Viz/2022 (ननधधारण वर्ा / Assessment Year : 2018-19) Eastern Warehouse Corporation Vs. Income Tax Officer Visakhapatnam Ward-1(1) [PAN : AAAFE3741J] Visakhapatnam आयकर अपील सं./I.T.A.No.179/Viz/2022 (ननधधारण वर्ा / Assessment Year : 2018-19) Sri Ranga Motors Vs Income Tax Officer Vizianagaram Ward-1 [PAN : AABBFS8249P] Vizianagaram आयकर अपील सं./I.T.A.No.…

Tetali Anil Kumar, Visakhapatnam vs. Income Tax Officer, Ward -3(3), Visakhapatnam

In the result, appeals of the assessee are dismissed

ITA 174/VIZ/2022[2019-20]Status: DisposedITAT Visakhapatnam08 Mar 2023AY 2019-20

Bench: Shri Duvvuru Rl Reddy, Hon’Bleआयकर अपील सं./I.T.A.No.175/Viz/2022 (ननधधारण वर्ा / Assessment Year : 2018-19) Eastern Warehouse Corporation Vs. Income Tax Officer Visakhapatnam Ward-1(1) [Pan : Aaafe3741J] Visakhapatnam आयकर अपील सं./I.T.A.No.179/Viz/2022 (ननधधारण वर्ा / Assessment Year : 2018-19) Sri Ranga Motors Vs Income Tax Officer Vizianagaram Ward-1 [Pan : Aabbfs8249P] Vizianagaram आयकर अपील सं./I.T.A.No.174/Viz/2022 (ननधधारण वर्ा / Assessment Year : 2019-20) Tetali Anil Kumar Vs. Income Tax Officer Visakhapatnam Ward-3(3) [Pan : Aaqpt9453L] Visakhapatnam आयकर अपील सं./I.T.A.No.184/Viz/2022 (ननधधारण वर्ा / Assessment Year : 2019-20) T.Srinivasa Rao & Co. Vs. Income Tax Officer Visakhapatnam Ward-1(1) [Pan : Aamft1310Q] Visakhapatnam

For Appellant: Shri GVN Hari, ARFor Respondent: Shri O.N.Hari Prasada Rao, DR
Section 139(1)Section 143(1)Section 36Section 36(1)(va)Section 43B

…आयकरअपीलीयअधिकरण, धिशाखापटणम “एसएमसी”पीठ, धिशाखापटणम IN THE INCOME TAX APPELLATE TRIBUNAL, VISAKHAPATNAM “SMC” BENCH, VISAKHAPATNAM श्री दुव्वूरु आर एल रेड्डी, न्याधयक सदस्य के समक्ष BEFORE SHRI DUVVURU RL REDDY, HON’BLE JUDICIAL MEMBER आयकर अपील सं./I.T.A.No.175/Viz/2022 (ननधधारण वर्ा / Assessment Year : 2018-19) Eastern Warehouse Corporation Vs. Income Tax Officer Visakhapatnam Ward-1(1) [PAN : AAAFE3741J] Visakhapatnam आयकर अपील सं./I.T.A.No.179/Viz/2022 (ननधधारण वर्ा / Assessment Year : 2018-19) Sri Ranga Motors Vs Income Tax Officer Vizianagaram Ward-1 [PAN : AABBFS8249P] Vizianagaram आयकर अपील सं./I.T.A.No.…

The Raghunayaka Large Sized Cooperative Credit Society Limited, Chinnayyagudem vs. Income Tax Officer, Ward-1, Tadepalligudem

In the result, appeals of the assessees are dismissed

ITA 267/VIZ/2021[2018-19]Status: DisposedITAT Visakhapatnam08 Mar 2023AY 2018-19

Bench: Shri Duvvuru Rl Reddy, Hon’Bleआयकर अपील सं./I.T.A.No.255/Viz/2021 (ननधधारण वर्ा / Assessment Year : 2018-19) Unagatla Large Sized Co-Operative Vs. Income Tax Officer Credit Society Ltd., Chagallu Mandal Ward-2 [Pan : Aaaau3979M] Tanuku आयकर अपील सं./I.T.A.No.267/Viz/2021 (ननधधारण वर्ा / Assessment Year : 2018-19) Raghunayaka Large Sized Co- Vs. Income Tax Officer Operative Credit Society Ltd., Ward-1 D.No.10-122, Near Ramalayam Tadepalligudem Chinnayyagudem West Godavari Dist. [Pan : Aaeat9533A] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent)

For Appellant: Shri GVN Hari, ARFor Respondent: Shri O.N.Hari Prasada Rao, DR
Section 143(1)Section 154Section 80P

…आयकरअपीलीयअधिकरण, धिशाखापटणम “एसएमसी”पीठ, धिशाखापटणम IN THE INCOME TAX APPELLATE TRIBUNAL, VISAKHAPATNAM “SMC” BENCH, VISAKHAPATNAM श्री दुव्वूरु आर एल रेड्डी, न्याधयक सदस्य के समक्ष BEFORE SHRI DUVVURU RL REDDY, HON’BLE JUDICIAL MEMBER आयकर अपील सं./I.T.A.No.255/Viz/2021 (ननधधारण वर्ा / Assessment Year : 2018-19) Unagatla Large Sized Co-operative Vs. Income Tax Officer Credit Society Ltd., Chagallu Mandal Ward-2 [PAN : AAAAU3979M] Tanuku आयकर अपील सं./I.T.A.No.267/Viz/2021 (ननधधारण वर्ा / Assessment Year : 2018-19) Raghunayaka Large Sized Co- Vs. Income Tax Officer operative Credit Society Ltd., Ward-1 D.No.10-…

Unagatla Large Sized Cooperative Credit Society Limited, Chagallu Mandal vs. Income Tax Officer, Ward-2, Tanuku

In the result, appeals of the assessees are dismissed

ITA 255/VIZ/2021[2018-19]Status: DisposedITAT Visakhapatnam08 Mar 2023AY 2018-19

Bench: Shri Duvvuru Rl Reddy, Hon’Bleआयकर अपील सं./I.T.A.No.255/Viz/2021 (ननधधारण वर्ा / Assessment Year : 2018-19) Unagatla Large Sized Co-Operative Vs. Income Tax Officer Credit Society Ltd., Chagallu Mandal Ward-2 [Pan : Aaaau3979M] Tanuku आयकर अपील सं./I.T.A.No.267/Viz/2021 (ननधधारण वर्ा / Assessment Year : 2018-19) Raghunayaka Large Sized Co- Vs. Income Tax Officer Operative Credit Society Ltd., Ward-1 D.No.10-122, Near Ramalayam Tadepalligudem Chinnayyagudem West Godavari Dist. [Pan : Aaeat9533A] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent)

For Appellant: Shri GVN Hari, ARFor Respondent: Shri O.N.Hari Prasada Rao, DR
Section 143(1)Section 154Section 80P

…आयकरअपीलीयअधिकरण, धिशाखापटणम “एसएमसी”पीठ, धिशाखापटणम IN THE INCOME TAX APPELLATE TRIBUNAL, VISAKHAPATNAM “SMC” BENCH, VISAKHAPATNAM श्री दुव्वूरु आर एल रेड्डी, न्याधयक सदस्य के समक्ष BEFORE SHRI DUVVURU RL REDDY, HON’BLE JUDICIAL MEMBER आयकर अपील सं./I.T.A.No.255/Viz/2021 (ननधधारण वर्ा / Assessment Year : 2018-19) Unagatla Large Sized Co-operative Vs. Income Tax Officer Credit Society Ltd., Chagallu Mandal Ward-2 [PAN : AAAAU3979M] Tanuku आयकर अपील सं./I.T.A.No.267/Viz/2021 (ननधधारण वर्ा / Assessment Year : 2018-19) Raghunayaka Large Sized Co- Vs. Income Tax Officer operative Credit Society Ltd., Ward-1 D.No.10-…

No 1431 Lemellepadu Primary Agricultural Co Op Society Limited, Guntur vs. Income Tax Officer, Ward 1(3), Guntur

In the result, appeals of the assessees are dismissed

ITA 219/VIZ/2021[2018-19]Status: DisposedITAT Visakhapatnam08 Mar 2023AY 2018-19

Bench: Shri Duvvuru Rl Reddy, Hon’Bleआयकर अपील सं./I.T.A.No.255/Viz/2021 (ननधधारण वर्ा / Assessment Year : 2018-19) Unagatla Large Sized Co-Operative Vs. Income Tax Officer Credit Society Ltd., Chagallu Mandal Ward-2 [Pan : Aaaau3979M] Tanuku आयकर अपील सं./I.T.A.No.267/Viz/2021 (ननधधारण वर्ा / Assessment Year : 2018-19) Raghunayaka Large Sized Co- Vs. Income Tax Officer Operative Credit Society Ltd., Ward-1 D.No.10-122, Near Ramalayam Tadepalligudem Chinnayyagudem West Godavari Dist. [Pan : Aaeat9533A] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent)

For Appellant: Shri GVN Hari, ARFor Respondent: Shri O.N.Hari Prasada Rao, DR
Section 143(1)Section 154Section 80P

…आयकरअपीलीयअधिकरण, धिशाखापटणम “एसएमसी”पीठ, धिशाखापटणम IN THE INCOME TAX APPELLATE TRIBUNAL, VISAKHAPATNAM “SMC” BENCH, VISAKHAPATNAM श्री दुव्वूरु आर एल रेड्डी, न्याधयक सदस्य के समक्ष BEFORE SHRI DUVVURU RL REDDY, HON’BLE JUDICIAL MEMBER आयकर अपील सं./I.T.A.No.255/Viz/2021 (ननधधारण वर्ा / Assessment Year : 2018-19) Unagatla Large Sized Co-operative Vs. Income Tax Officer Credit Society Ltd., Chagallu Mandal Ward-2 [PAN : AAAAU3979M] Tanuku आयकर अपील सं./I.T.A.No.267/Viz/2021 (ननधधारण वर्ा / Assessment Year : 2018-19) Raghunayaka Large Sized Co- Vs. Income Tax Officer operative Credit Society Ltd., Ward-1 D.No.10-…