CIT v. Udaipur Dugdh Utpadak Sahakari Sangh Ltd.

35 Taxmann 616Reported decision#3420 most cited
35

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2018 to 2022.

Judgments citing CIT v. Udaipur Dugdh Utpadak Sahakari Sangh Ltd.

LOHMAN CASTINGS PVT LTD,ANAKAPALLE vs. INCOME TAX OFFICER, WARD-1, ANAKAPALLE

In the result, appeals of the assessee are allowed

ITA 263/VIZ/2021[2019-20]Status: DisposedITAT Visakhapatnam08 Apr 2022AY 2019-20

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अऩीऱ सं./I.T.A.No.262 & 263/Viz/2021 (ननधधारण वषा / Assessment Year : 2019-20) Lohman Castings Pvt. Ltd. Vs. Income Tax Officer C5 To C7, Nh-5 Ward-1 Industrial Development Area Anakapalle Anakapalle [Pan : Aaacl5905E] (अपीऱार्थी/ Appellant) (प्रत्यर्थी/ Respondent)

For Appellant: Ms. Hemalatha, ARFor Respondent: Shri SPG Mudaliar, DR
Section 139Section 139(1)Section 143(1)Section 154Section 36(1)(va)Section 43B

…आयकरअपीऱीयअधिकरण, विशाखापटणम पीठ, विशाखापटणम IN THE INCOME TAX APPELLATE TRIBUNAL, VISAKHAPATNAM BENCH, VISAKHAPATNAM श्री दुव्िूरु आर एऱ रेड्डी, न्याययक सदस्य एिं श्री एस बाऱाकृष्णन, ऱेखा सदस्य के समक्ष BEFORE SHRI DUVVURU RL REDDY, HON’BLE JUDICIAL MEMBER & SHRI S BALAKRISHNAN, HON’BLE ACCOUNTANT MEMBER आयकर अऩीऱ सं./I.T.A.No.262 & 263/Viz/2021 (ननधधारण वषा / Assessment Year : 2019-20) Lohman Castings Pvt. Ltd. Vs. Income Tax Officer C5 to C7, NH-5 Ward-1 Industrial Development Area Anakapalle Anakapalle [PAN : AAACL5905E] (अपीऱार्थी/ Appellant) (प्रत्यर्थी/ Respondent) अऩीऱधथी की ओर से/ Appellant by : Ms. Hem…

LOHMAN CASTINGS PVT LTD,ANAKAPALLI vs. INCOME TAX OFFICER, WARD-1, ANAKAPALLI

In the result, appeals of the assessee are allowed

ITA 262/VIZ/2021[2019-20]Status: DisposedITAT Visakhapatnam08 Apr 2022AY 2019-20

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अऩीऱ सं./I.T.A.No.262 & 263/Viz/2021 (ननधधारण वषा / Assessment Year : 2019-20) Lohman Castings Pvt. Ltd. Vs. Income Tax Officer C5 To C7, Nh-5 Ward-1 Industrial Development Area Anakapalle Anakapalle [Pan : Aaacl5905E] (अपीऱार्थी/ Appellant) (प्रत्यर्थी/ Respondent)

For Appellant: Ms. Hemalatha, ARFor Respondent: Shri SPG Mudaliar, DR
Section 139Section 139(1)Section 143(1)Section 154Section 36(1)(va)Section 43B

…आयकरअपीऱीयअधिकरण, विशाखापटणम पीठ, विशाखापटणम IN THE INCOME TAX APPELLATE TRIBUNAL, VISAKHAPATNAM BENCH, VISAKHAPATNAM श्री दुव्िूरु आर एऱ रेड्डी, न्याययक सदस्य एिं श्री एस बाऱाकृष्णन, ऱेखा सदस्य के समक्ष BEFORE SHRI DUVVURU RL REDDY, HON’BLE JUDICIAL MEMBER & SHRI S BALAKRISHNAN, HON’BLE ACCOUNTANT MEMBER आयकर अऩीऱ सं./I.T.A.No.262 & 263/Viz/2021 (ननधधारण वषा / Assessment Year : 2019-20) Lohman Castings Pvt. Ltd. Vs. Income Tax Officer C5 to C7, NH-5 Ward-1 Industrial Development Area Anakapalle Anakapalle [PAN : AAACL5905E] (अपीऱार्थी/ Appellant) (प्रत्यर्थी/ Respondent) अऩीऱधथी की ओर से/ Appellant by : Ms. Hem…

PEPAKAYALA VEERABHADRARAO,KAKINADA vs. INCOME TAX OFFICER, WARD-2 , KAKINADA

In the result, appeal of the assessee is allowed

ITA 259/VIZ/2021[2018-19]Status: DisposedITAT Visakhapatnam08 Apr 2022AY 2018-19

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अऩीऱ सं./I.T.A.No.259/Viz/2021 (ननधधारण वषा / Assessment Year : 2018-19) Pepakayala Veerabhadrarao Vs. Income Tax Officer D.No.68-10-20/B, Vidyut Nagar Ward-2 Kakinada Kakinada East Godavari Dist. [Pan : Akxpp4235H] (अपीऱार्थी/ Appellant) (प्रत्यर्थी/ Respondent)

For Appellant: Shri P.Prabhakara Murthy, ARFor Respondent: Shri SPG Mudaliar, DR
Section 139(1)Section 143(1)Section 36Section 36(1)(va)Section 43B

…आयकरअपीऱीयअधिकरण, विशाखापटणम पीठ, विशाखापटणम IN THE INCOME TAX APPELLATE TRIBUNAL, VISAKHAPATNAM BENCH, VISAKHAPATNAM श्री दुव्िूरु आर एऱ रेड्डी, न्याययक सदस्य एिं श्री एस बाऱाकृष्णन, ऱेखा सदस्य के समक्ष BEFORE SHRI DUVVURU RL REDDY, HON’BLE JUDICIAL MEMBER & SHRI S BALAKRISHNAN, HON’BLE ACCOUNTANT MEMBER आयकर अऩीऱ सं./I.T.A.No.259/Viz/2021 (ननधधारण वषा / Assessment Year : 2018-19) Pepakayala Veerabhadrarao Vs. Income Tax Officer D.No.68-10-20/B, Vidyut Nagar Ward-2 Kakinada Kakinada East Godavari Dist. [PAN : AKXPP4235H] (अपीऱार्थी/ Appellant) (प्रत्यर्थी/ Respondent) अऩीऱधथी की ओर से/ Appellant by : Shri P.Pra…

VARDHAMAN ENTERPRISES,VISAKHAPATNAM vs. ASSESSING OFFICER, WARD-2(2), , VISAKHAPATNAM

In the result, appeal of the assessee is allowed

ITA 123/VIZ/2021[2018-19]Status: DisposedITAT Visakhapatnam07 Apr 2022AY 2018-19

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अऩीऱ सं./I.T.A.No.123/Viz/2021 (ननधधारण वषा / Assessment Year : 2018-19) Vardhaman Enterprises Vs. Income Tax Officer 47-11-2, Dwarakanagar Ward 2(3) Visakhapatnam Visakhapatnam [Pan : Aakfv3922G] (अपीऱार्थी/ Appellant) (प्रत्यर्थी/ Respondent)

For Appellant: Shri I Kama Sastry, ARFor Respondent: Shri SPG Mudaliar, DR
Section 139(1)Section 143(1)Section 143(3)Section 36Section 36(1)(va)Section 43B

…आयकरअपीऱीयअधिकरण, विशाखापटणम पीठ, विशाखापटणम IN THE INCOME TAX APPELLATE TRIBUNAL, VISAKHAPATNAM BENCH, VISAKHAPATNAM श्री दुव्िूरु आर एऱ रेड्डी, न्याययक सदस्य एिं श्री एस बाऱाकृष्णन, ऱेखा सदस्य के समक्ष BEFORE SHRI DUVVURU RL REDDY, HON’BLE JUDICIAL MEMBER & SHRI S BALAKRISHNAN, HON’BLE ACCOUNTANT MEMBER आयकर अऩीऱ सं./I.T.A.No.123/Viz/2021 (ननधधारण वषा / Assessment Year : 2018-19) Vardhaman Enterprises Vs. Income Tax Officer 47-11-2, Dwarakanagar Ward 2(3) Visakhapatnam Visakhapatnam [PAN : AAKFV3922G] (अपीऱार्थी/ Appellant) (प्रत्यर्थी/ Respondent) अऩीऱधथी की ओर से/ Appellant by : Shri I Kama Sastry, AR प्रत्य…

SANDHYA AQUA EXPORTS PVT LTD,VISAKHAPATNAM vs. DEPUTY COMMISSIONER/ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE 4(1), VISAKHAPATNAM

In the result, appeal of the assessee is allowed

ITA 203/VIZ/2021[2019-20]Status: DisposedITAT Visakhapatnam16 Feb 2022AY 2019-20

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपील सं./I.T.A.No. 203/Viz/2021 (निर्धारण वर्ा/Assessment Year : 2019-20) Sandhya Aqua Exports Pvt. Ltd.Mig- Vs. Dy.Commissioner / 25 A, Lawsons Bay Colony Asst.Commissioner Of Visakhapatnam Income Tax, Circle-4(1) Visakhapatnam [Pan : Aajcs2286C] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) अपीलधथी की ओर से/ Appellant By : None प्रत्यधथी की ओर से / Respondent By : Shri Spg Mudaliar, Dr सुिवधई की तधरीख / Date Of Hearing : 03.02.2022 16.02.2022 घोर्णध की तधरीख/Date Of Pronouncement : आदेश /O R D E R Per Shri Duvvuru Rl Reddy:

For Appellant: NoneFor Respondent: Shri SPG Mudaliar, DR
Section 139(1)Section 143(1)

…आयकर अपीलीय अधिकरण, धिशाखापटणम पीठ, धिशाखापटणम IN THE INCOME TAX APPELLATE TRIBUNAL, VISAKHAPATNAM BENCH, VISAKHAPATNAM (through web-based video conferencing platform) 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. 203/Viz/2021 (निर्धारण वर्ा/Assessment Year : 2019-20) Sandhya Aqua Exports Pvt. Ltd.MIG- Vs. Dy.Commissioner / 25 A, Lawsons Bay Colony Asst.Commissioner of Visakhapatnam Income Tax, Circle-4(1) Visakhapatnam [PAN : AAJCS2286C] (अपीलार्थी…

SYSTEMATIC ENTERPRISES,VISAKHAPATNAM vs. INCOME-TAX OFFICER, WARD-3(1), VISAKHAPATNAM

In the result, both the appeals filed by the assessee are allowed

ITA 185/VIZ/2021[2019-20]Status: DisposedITAT Visakhapatnam16 Feb 2022AY 2019-20

Bench: Shri Duvvuru R L Reddy, Hon’Ble & Shri S. Balakrishnan, Hon'Ble

For Appellant: Shri I.Kama Sastry, CAFor Respondent: Shri S.P.G. Mudaliar, Sr.DR
Section 139(1)Section 143(1)(a)Section 154Section 36(1)(va)

…IN THE INCOME TAX APPELLATE TRIBUNAL VISAKHAPATNAM BENCH, VISAKHAPATNAM (Through web-based video conferencing platform) BEFORE SHRI DUVVURU R L REDDY, HON’BLE JUDICIAL MEMBER & SHRI S. BALAKRISHNAN, HON'BLE ACCOUNTANT MEMBER I.T.A. No. 184 & 185/VIZ/2021 (Asst. Year : 2018-19 & 2019-20) Systematic Enterprises, Vs. Income Tax Officer 13, Prince Apartments, Ward-3(1) CBM Compound, Visakhapatnam. Visakhapatnam PAN No. ABVFS 3765 N (Appellant) (Respondent) Assessee by : Shri I.Kama Sastry, CA. Department by : Shri S.P.G. Mudaliar, Sr.DR Date of hearing : 03/02/2022. Date of pronouncement : 16/02/2022. O R D E R…

SYSTEMATIC ENTERPRISES,VISAKHAPATNAM vs. INCOME-TAX OFFICER, WARD-3(1), VISAKHAPATNAM

In the result, both the appeals filed by the assessee are allowed

ITA 184/VIZ/2021[2018-19]Status: DisposedITAT Visakhapatnam16 Feb 2022AY 2018-19

Bench: Shri Duvvuru R L Reddy, Hon’Ble & Shri S. Balakrishnan, Hon'Ble

For Appellant: Shri I.Kama Sastry, CAFor Respondent: Shri S.P.G. Mudaliar, Sr.DR
Section 139(1)Section 143(1)(a)Section 154Section 36(1)(va)

…IN THE INCOME TAX APPELLATE TRIBUNAL VISAKHAPATNAM BENCH, VISAKHAPATNAM (Through web-based video conferencing platform) BEFORE SHRI DUVVURU R L REDDY, HON’BLE JUDICIAL MEMBER & SHRI S. BALAKRISHNAN, HON'BLE ACCOUNTANT MEMBER I.T.A. No. 184 & 185/VIZ/2021 (Asst. Year : 2018-19 & 2019-20) Systematic Enterprises, Vs. Income Tax Officer 13, Prince Apartments, Ward-3(1) CBM Compound, Visakhapatnam. Visakhapatnam PAN No. ABVFS 3765 N (Appellant) (Respondent) Assessee by : Shri I.Kama Sastry, CA. Department by : Shri S.P.G. Mudaliar, Sr.DR Date of hearing : 03/02/2022. Date of pronouncement : 16/02/2022. O R D E R…

THE CHODAVARAM CO-OPERATIVE SUGARS LIMITED,CHODAVARAM vs. THE DY.CIT/ACIT, CIRCLE-4(1), , VISAKHAPATNAM

ITA 25/VIZ/2021[2019-20]Status: DisposedITAT Visakhapatnam23 Sept 2021AY 2019-20

Bench: Shri N.K. Choudhry, Hon’Ble & Shri D.S. Sunder Singh, Hon'Ble

For Appellant: Shri C.Subrahmanyam, FCAFor Respondent: Shri V.Srinivasa Rao, Sr.DR
Section 143(1)Section 250Section 36Section 36(1)(va)Section 43B

…IN THE INCOME TAX APPELLATE TRIBUNAL VISAKHAPATNAM BENCH, VISAKHAPATNAM (Through web-based video conferencing platform) BEFORE SHRI N.K. CHOUDHRY, HON’BLE JUDICIAL MEMBER & SHRI D.S. SUNDER SINGH, HON'BLE ACCOUNTANT MEMBER I.T.A. Nos. 25 & 28/VIZ/2021 (Asst. Year : 2019-20 & 2016-17) The Chodavaram Vs. 1. Asst. Director of Income Co-operative Sugars Ltd., Tax, CPC, Bangalore. Chodavaram Mandalam, Govada Chodavaram, Visakhapatnam. 2. ITO, Ward-5(2), Visakhapatnam. PAN No. AAAAT 4375 N (Appellant) (Respondent) Assessee by : Shri C.Subrahmanyam, FCA Department by : Shri V.Srinivasa Rao, Sr.DR Date of hearing : 0…

RELIANT INVESTIGATION AND SECURITY SERVICES,,VISAKHAPATNAM vs. THE INCOME TAX OFFICER, WARD-2(5),, VISAKHAPATNAM

In the result, appeal of the assessee is allowed

ITA 144/VIZ/2021[2019-20]Status: DisposedITAT Visakhapatnam23 Sept 2021AY 2019-20

Bench: Shri N.K.Choudhry, Hon’Ble & Shri D.S. Sunder Singh, Hon’Bleआयकर अपील सं./I.T.A.No.144/Viz/2021 (निर्धारण वर्ा/Assessment Year:2019-20) Reliant Investigation & Security Vs. Income Tax Officer Services Ward-2(5) Lig-C-556, Ground Floor Visakhapatnam Sagar Nagar Visakhapatnam [Pan : Aakfr4627C] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) अपीलधथी की ओर से/ Appellant By : Shri G.V.N.Hari, Ar प्रत्यधथी की ओर से / Respondent By : Shri B.Rama Krishna, Dr सुिवधई की तधरीख / Date Of Hearing : 15.09.2021 घोर्णध की तधरीख/Date Of Pronouncement : 23 .09.2021 आदेश /O R D E R Per Shri D.S.Sunder Singh:

For Appellant: Shri G.V.N.Hari, ARFor Respondent: Shri B.Rama Krishna, DR
Section 139(1)Section 143(1)Section 143(1)(a)Section 143(3)Section 36(1)(va)Section 43B

…आयकर अपीलीय अधिकरण, धिशाखापटणम पीठ, धिशाखापटणम IN THE INCOME TAX APPELLATE TRIBUNAL, VISAKHAPATNAM BENCH, VISAKHAPATNAM (through web-based video conferencing platform) श्री एन के चौिरी,न्याधयक सदस्य एिं श्री धड.एस .सुन्दर धसंह, लेखा सदस्य के समक्ष BEFORE SHRI N.K.CHOUDHRY, HON’BLE JUDICIAL MEMBER & SHRI D.S. SUNDER SINGH, HON’BLE ACCOUNTANT MEMBER आयकर अपील सं./I.T.A.No.144/Viz/2021 (निर्धारण वर्ा/Assessment Year:2019-20) Reliant Investigation and Security Vs. Income Tax Officer Services Ward-2(5) LIG-C-556, Ground Floor Visakhapatnam Sagar Nagar Visakhapatnam [PAN : AAKFR4627C] (अपीलार्थी/ Appellant) (प्रत्यर्थ…

IPPILI SRINIVASA RAO,VIZIANAGARAM vs. THE INCOME TAX OFFICER, WARD-2, , VIZIANAGARAM

In the result, appeal of the assessee is allowed

ITA 133/VIZ/2021[2018-19]Status: DisposedITAT Visakhapatnam23 Sept 2021AY 2018-19

Bench: Shri N.K.Choudhry, Hon’Ble & Shri D.S. Sunder Singh, Hon’Bleआयकरअपीलसं./I.T.A.No.133/Viz/2021 (निर्धारणवर्ा/Assessment Year:2018-19) Ippili Srinivasa Rao Vs. Income Tax Officer D.No.21-3-199/4 Ward-2 Ippiliveedhi Vizianagaram Vizianagaram [Pan : Bijps7510K] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) अपीलधथी की ओर से/ Appellant By : Shri G.V.N.Hari, Ar प्रत्यधथी की ओर से / Respondent By : Shri B.Rama Krishna, Dr सुिवधई की तधरीख / Date Of Hearing : 15.09.2021 घोर्णध की तधरीख/Date Of Pronouncement : 23.09.2021 आदेश /O R D E R Per Shri D.S.Sunder Singh:

For Appellant: Shri G.V.N.Hari, ARFor Respondent: Shri B.Rama Krishna, DR
Section 139(1)Section 143(1)Section 143(1)(a)Section 143(3)Section 36(1)(va)Section 43B

…आयकर अपीलीयअधिकरण, धिशाखापटणम पीठ, धिशाखापटणम IN THE INCOME TAX APPELLATE TRIBUNAL, VISAKHAPATNAM BENCH, VISAKHAPATNAM (through web-based video conferencing platform) श्री एन के चौिरी,न्याधयक सदस्य एिं श्री धड.एस .सुन्द रधसंह, लेखा सदस्य के समक्ष BEFORE SHRI N.K.CHOUDHRY, HON’BLE JUDICIAL MEMBER & SHRI D.S. SUNDER SINGH, HON’BLE ACCOUNTANT MEMBER आयकरअपीलसं./I.T.A.No.133/Viz/2021 (निर्धारणवर्ा/Assessment Year:2018-19) Ippili Srinivasa Rao Vs. Income Tax Officer D.No.21-3-199/4 Ward-2 IppiliVeedhi Vizianagaram Vizianagaram [PAN : BIJPS7510K] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) अपीलधथी की ओर से/ Appella…

FOCUS TRANS TECH SHIPPING PRIVATE LIMITED,VISAKHAPATNAM vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-3(1), RANGE-2,, VISAKHAPATNAM

In the result, appeal of the assessee is allowed

ITA 132/VIZ/2021[2018-19]Status: DisposedITAT Visakhapatnam23 Sept 2021AY 2018-19

Bench: Shri N.K.Choudhry, Hon’Ble & Shri D.S. Sunder Singh, Hon’Bleआयकरअपीलसं./I.T.A.No.132/Viz/2021 (निर्धारण वर्ा/Assessment Year:2018-19) M/S Focus Trans Tech Shipping Vs. Dy.Commissioner Of Income Tax Private Ltd. Circle-3(1) 402, 9-29-19/A, Waltair Heights Visakhapatnam Balaji Nagar, Siripuram Visakhapatnam [Pan : Aabcf3074H] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) अपीलधथी की ओर से/ Appellant By : Shri I.Kama Sastry, Ar प्रत्यधथी की ओर से / Respondent By : Shri B.Rama Krishna, Dr सुिवधईकीतधरीख / Date Of Hearing : 17.09.2021 घोर्णधकीतधरीख/Date Of Pronouncement : 23.09.2021 आदेश /O R D E R Per Shri D.S.Sunder Singh:

For Appellant: Shri I.Kama Sastry, ARFor Respondent: Shri B.Rama Krishna, DR
Section 139(1)Section 143(1)Section 143(1)(a)Section 143(3)Section 36(1)(va)Section 43B

…आयकर अपीलीय अधिकरण, धिशाखापटणम पीठ, धिशाखापटणम IN THE INCOME TAX APPELLATE TRIBUNAL, VISAKHAPATNAM BENCH, VISAKHAPATNAM (through web-based video conferencing platform) श्री एन के चौिरी,न्याधयक सदस्य एिं श्री धड.एस .सुन्दर धसंह, लेखा सदस्य के समक्ष BEFORE SHRI N.K.CHOUDHRY, HON’BLE JUDICIAL MEMBER & SHRI D.S. SUNDER SINGH, HON’BLE ACCOUNTANT MEMBER आयकरअपीलसं./I.T.A.No.132/Viz/2021 (निर्धारण वर्ा/Assessment Year:2018-19) M/s Focus Trans Tech Shipping Vs. Dy.Commissioner of Income Tax Private Ltd. Circle-3(1) 402, 9-29-19/A, Waltair Heights Visakhapatnam Balaji Nagar, Siripuram Visakhapatnam [PAN : AABCF3074H] (अपी…

S.V. .ENGINEERING CONSTRUCTIONS INDIA PRIVATE LIMITED,VISAKHAPATNAM vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-3(1), , VISAKHAPATNAM

In the result, appeal of the assessee is allowed

ITA 130/VIZ/2021[2018-19]Status: DisposedITAT Visakhapatnam23 Sept 2021AY 2018-19

Bench: Shri N.K.Choudhry, Hon’Ble & Shri D.S. Sunder Singh, Hon’Bleआयकरअपीलसं./I.T.A.No.130/Viz/2021 (निर्धारण वर्ा/Assessment Year:2018-19) M/S S.V.Engineering Constructions Vs. Dy.Commissioner Of Income Tax India (P) Ltd. Circle-3(1) B-Block, 2Nd Floor Visakhapatnam Vuda Udyog Bhavan Siripuram Visakhapatnam [Pan : Aancs4420J] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) अपीलधथी की ओर से/ Appellant By : Shri G.V.N.Hari, Ar प्रत्यधथी की ओर से / Respondent By : Shri B.Rama Krishna, Dr सुिवधईकीतधरीख / Date Of Hearing : 15.09.2021 घोर्णधकीतधरीख/Date Of Pronouncement : 23.09.2021 आदेश /O R D E R Per Shri D.S.Sunder Singh:

For Appellant: Shri G.V.N.Hari, ARFor Respondent: Shri B.Rama Krishna, DR
Section 139(1)Section 143(1)Section 143(1)(a)Section 143(3)Section 36(1)(va)Section 43B

…आयकर अपीलीय अधिकरण, धिशाखापटणम पीठ, धिशाखापटणम IN THE INCOME TAX APPELLATE TRIBUNAL, VISAKHAPATNAM BENCH, VISAKHAPATNAM (through web-based video conferencing platform) श्री एन के चौिरी,न्याधयक सदस्य एिं श्री धड.एस .सुन्दर धसंह, लेखा सदस्य के समक्ष BEFORE SHRI N.K.CHOUDHRY, HON’BLE JUDICIAL MEMBER & SHRI D.S. SUNDER SINGH, HON’BLE ACCOUNTANT MEMBER आयकरअपीलसं./I.T.A.No.130/Viz/2021 (निर्धारण वर्ा/Assessment Year:2018-19) M/s S.V.Engineering Constructions Vs. Dy.Commissioner of Income Tax India (P) Ltd. Circle-3(1) B-Block, 2nd Floor Visakhapatnam Vuda Udyog Bhavan Siripuram Visakhapatnam [PAN : AANCS4420J] (अपीलार…

VANI CONSTRUCTIONS,,VISAKHAPATNAM vs. THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-1(1),, VISAKHAPATNAM

The appeal of the Assessee stands allowed

ITA 83/VIZ/2021[2015-16]Status: DisposedITAT Visakhapatnam20 Sept 2021AY 2015-16

Bench: Shri N.K. Choudhry, Hon’Ble & Shri D.S. Sunder Singh, Hon'Ble

For Appellant: Shri I.Kama Sastry, FCAFor Respondent: Shri V. Srinivasa Rao, Sr.DR
Section 139Section 139(1)Section 143(3)Section 2(24)(x)Section 263Section 36(1)(va)

…IN THE INCOME TAX APPELLATE TRIBUNAL VISAKHAPATNAM BENCH, VISAKHAPATNAM (Through web-based video conferencing platform) BEFORE SHRI N.K. CHOUDHRY, HON’BLE JUDICIAL MEMBER & SHRI D.S. SUNDER SINGH, HON'BLE ACCOUNTANT MEMBER I.T.A. No. 83/VIZ/2021 (Asst. Year : 2015-16) M/s. Vani Constructions, Vs. ACIT, Circle-1(1) Flat No. 301, Satyam Plaza, Visakhapatnam. 3rd Lane, Dwarakanagar, Visakhapatnam. PAN No. AAKFV 5316 J (Appellant) (Respondent) Assessee by : Shri I.Kama Sastry, FCA. Department by : Shri V. Srinivasa Rao, Sr.DR Date of hearing : 09/09/2021. Date of pronouncement : 23/09/2021. O R D E R PER BENCH…

THE CHODAVARAM CO-OPERATIVE SUGARS LIMITED,CHODAVARAM vs. THE INCOME TAX OFFICER, WARD-5(2), VISAKHAPATNAM

ITA 28/VIZ/2021[2016-17]Status: DisposedITAT Visakhapatnam20 Sept 2021AY 2016-17

Bench: Shri N.K. Choudhry, Hon’Ble & Shri D.S. Sunder Singh, Hon'Ble

For Appellant: Shri C.Subrahmanyam, FCAFor Respondent: Shri V.Srinivasa Rao, Sr.DR
Section 143(1)Section 250Section 36Section 36(1)(va)Section 43B

…IN THE INCOME TAX APPELLATE TRIBUNAL VISAKHAPATNAM BENCH, VISAKHAPATNAM (Through web-based video conferencing platform) BEFORE SHRI N.K. CHOUDHRY, HON’BLE JUDICIAL MEMBER & SHRI D.S. SUNDER SINGH, HON'BLE ACCOUNTANT MEMBER I.T.A. Nos. 25 & 28/VIZ/2021 (Asst. Year : 2019-20 & 2016-17) The Chodavaram Vs. 1. Asst. Director of Income Co-operative Sugars Ltd., Tax, CPC, Bangalore. Chodavaram Mandalam, Govada Chodavaram, Visakhapatnam. 2. ITO, Ward-5(2), Visakhapatnam. PAN No. AAAAT 4375 N (Appellant) (Respondent) Assessee by : Shri C.Subrahmanyam, FCA Department by : Shri V.Srinivasa Rao, Sr.DR Date of hearing : 0…

EXCEL ACADEMY OF SECURITY TRAINING PRIVATE LIMITED,HYDERABAD vs. INCOME TAX OFFICER, WARD-17(2), HYDERABAD

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

ITA 1797/HYD/2017[2014-15]Status: DisposedITAT Hyderabad22 Jan 2020AY 2014-15

Bench: Shri V. Durga Rao, Hon’Bleexcel Academy Of Security Vs. Ito, Ward-17(2), Training Private Limited, Hyderabad. 6-3-652, A/3, 1St Floor Kautilya, Amrutha Estates, Nims Road, Somajiguda, Hyderabad. Pan No. Aabce 2896 E (Appellant) (Respondent)

For Appellant: Shri ASRSS Siva Prasad–ARFor Respondent: Shri AC Rout – Sr.DR
Section 139(1)Section 2(24)(x)Section 36(1)(va)Section 43BSection 6

…IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD “SMC” BENCHES, HYDERABAD BEFORE SHRI V. DURGA RAO, HON’BLE JUDICIAL MEMBER Excel Academy of Security vs. ITO, Ward-17(2), Training Private Limited, Hyderabad. 6-3-652, A/3, 1st Floor Kautilya, Amrutha Estates, NIMS Road, Somajiguda, Hyderabad. PAN No. AABCE 2896 E (Appellant) (Respondent) Assessee by : Shri ASRSS Siva Prasad–AR. Department By : Shri AC Rout – Sr.DR Date of hearing : 04/12/2019. Date of pronouncement : 22/01/2020. O R D E R This appeal by the assessee is directed against the order of Commissioner of Income Tax (Appeals)-5, Hyderabad, dated 22/08/20…

THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-3(1), , VISAKHAPATNAM vs. EMMAR LOGISTICS PRIVATE LIMITED, VISAKHAPATNAM

In the result, appeals filed by the Revenue are dismissed

ITA 463/VIZ/2019[2015-16]Status: DisposedITAT Visakhapatnam27 Sept 2019AY 2015-16

Bench: Shri V. Durga Rao, Hon’Ble & Shri D.S. Sunder Singh, Hon’Ble

For Appellant: Shri C. Kameswara Rao, CAFor Respondent: Smt. Suman Malik – Sr.DR
Section 2(24)(x)Section 36(1)(va)Section 43B

…IN THE INCOME TAX APPELLATE TRIBUNAL VISAKHAPATNAM BENCH, VISAKHAPATNAM BEFORE SHRI V. DURGA RAO, HON’BLE JUDICIAL MEMBER & SHRI D.S. SUNDER SINGH, HON’BLE ACCOUNTANT MEMBER ITA Nos. 462 & 463/VIZ/2019 (Asst. Year : 2013-14 & 2015-16) ACIT, Circle-3(1), vs. M/s. Emmar Logistics Pvt. Ltd., 30-7-17, 1st Floor, Visakhapatnam. Women’s India Association Mansion, Dabagardens, Visakhapatnam. PAN No. AABCE 2231 R (Appellant) (Respondent) Assessee by : Shri C. Kameswara Rao, CA. Department By : Smt. Suman Malik – Sr.DR Date of hearing : 26/09/2019. Date of pronouncement : 27/09/2019. O R D E R PER V. DURGA RAO, JUDICIAL…

THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-3(1), , VISAKHAPATNAM vs. EMMAR LOGISTICS PRIVATE LIMITED, VISAKHAPATNAM

In the result, appeals filed by the Revenue are dismissed

ITA 462/VIZ/2019[2013-14]Status: DisposedITAT Visakhapatnam27 Sept 2019AY 2013-14

Bench: Shri V. Durga Rao, Hon’Ble & Shri D.S. Sunder Singh, Hon’Ble

For Appellant: Shri C. Kameswara Rao, CAFor Respondent: Smt. Suman Malik – Sr.DR
Section 2(24)(x)Section 36(1)(va)Section 43B

…IN THE INCOME TAX APPELLATE TRIBUNAL VISAKHAPATNAM BENCH, VISAKHAPATNAM BEFORE SHRI V. DURGA RAO, HON’BLE JUDICIAL MEMBER & SHRI D.S. SUNDER SINGH, HON’BLE ACCOUNTANT MEMBER ITA Nos. 462 & 463/VIZ/2019 (Asst. Year : 2013-14 & 2015-16) ACIT, Circle-3(1), vs. M/s. Emmar Logistics Pvt. Ltd., 30-7-17, 1st Floor, Visakhapatnam. Women’s India Association Mansion, Dabagardens, Visakhapatnam. PAN No. AABCE 2231 R (Appellant) (Respondent) Assessee by : Shri C. Kameswara Rao, CA. Department By : Smt. Suman Malik – Sr.DR Date of hearing : 26/09/2019. Date of pronouncement : 27/09/2019. O R D E R PER V. DURGA RAO, JUDICIAL…

ACIT, CIRCLE-4(1), VISAKHAPATNAM vs. G. UMA SAI PRASAD, VISAKHAPATNAM

In the result, appeal filed by the Revenue is dismissed

ITA 509/VIZ/2019[2015-16]Status: DisposedITAT Visakhapatnam25 Sept 2019AY 2015-16

Bench: Shri V. Durga Rao, Hon’Ble & Shri D.S. Sunder Singh, Hon’Bleacit, Circle-4(1), Vs. Guntubolu Uma Sai Prasad, Visakhapatnam D.No. 49-54/16/4/1/13, Kalyan Residence, B.S. Layout, Seethammadhara, Visakhapatnam. Pan No. Aapcs 7844 G (Appellant) (Respondent)

For Appellant: Shri C. Kameswara Rao, CAFor Respondent: Smt. Suman Malik – Sr.DR
Section 139(1)Section 36(1)(va)

…IN THE INCOME TAX APPELLATE TRIBUNAL VISAKHAPATNAM BENCH, VISAKHAPATNAM BEFORE SHRI V. DURGA RAO, HON’BLE JUDICIAL MEMBER & SHRI D.S. SUNDER SINGH, HON’BLE ACCOUNTANT MEMBER ACIT, Circle-4(1), vs. Guntubolu Uma Sai Prasad, Visakhapatnam D.No. 49-54/16/4/1/13, Kalyan Residence, B.S. Layout, Seethammadhara, Visakhapatnam. PAN No. AAPCS 7844 G (Appellant) (Respondent) Assessee by : Shri C. Kameswara Rao, CA. Department By : Smt. Suman Malik – Sr.DR Date of hearing : 04/09/2019. Date of pronouncement : 25/09/2019. O R D E R PER V. DURGA RAO, JUDICIAL MEMBER This appeal by the Revenue is directed against the order…

THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-3(1), , VISAKHAPATNAM vs. SRI KRISHNA ENGINEERING & CONSTRUCTIONS COMPANY, VISAKHAPATNAM

In the result, appeal filed by the Revenue is dismissed

ITA 474/VIZ/2019[2014-15]Status: DisposedITAT Visakhapatnam25 Sept 2019AY 2014-15

Bench: Shri V. Durga Rao, Hon’Ble & Shri D.S. Sunder Singh, Hon’Bleacit, Circle-3(1), Vs. M/S. Sri Krishna Engineering Visakhapatnam. & Construction Co., Flat No. 9, Kalyani, Sector-2, Mvp Colony, Visakhapatnam. Pan No. Aapfs 8945 P (Appellant) (Respondent)

For Appellant: NoneFor Respondent: Smt. Suman Malik – Sr.DR
Section 139(1)Section 2(24)(x)Section 36(1)(va)Section 43B

…IN THE INCOME TAX APPELLATE TRIBUNAL VISAKHAPATNAM BENCH, VISAKHAPATNAM BEFORE SHRI V. DURGA RAO, HON’BLE JUDICIAL MEMBER & SHRI D.S. SUNDER SINGH, HON’BLE ACCOUNTANT MEMBER ACIT, Circle-3(1), vs. M/s. Sri Krishna Engineering Visakhapatnam. & Construction Co., Flat No. 9, Kalyani, Sector-2, MVP Colony, Visakhapatnam. PAN No. AAPFS 8945 P (Appellant) (Respondent) Assessee by : None. Department By : Smt. Suman Malik – Sr.DR Date of hearing : 04/09/2019. Date of pronouncement : 25/09/2019. O R D E R PER V. DURGA RAO, JUDICIAL MEMBER This appeal by the Revenue is directed against the order of Commissioner of Incom…

THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-3(1),, VISAKHAPATNAM vs. NEM ENGINEERING PROJECTS PRIVATE LIMITED, VISAKHAPATNAM

In the result, appeal filed by the Revenue is dismissed

ITA 458/VIZ/2019[2012-13]Status: DisposedITAT Visakhapatnam25 Sept 2019AY 2012-13

Bench: Shri V. Durga Rao, Hon’Ble & Shri D.S. Sunder Singh, Hon’Bleacit, Circle-3(1), Vs. M/S. Nem Engineering Visakhapatnam. Projects Private Ltd., D.No. 55-15-6, Housing Board Colony, Krishna College Road, Visakhapatnam. Pan No. Aaccn 6245 K (Appellant) (Respondent)

For Appellant: NoneFor Respondent: Smt. Suman Malik – Sr.DR
Section 139(1)Section 2(24)(x)Section 36(1)(va)Section 43BSection 6

…IN THE INCOME TAX APPELLATE TRIBUNAL VISAKHAPATNAM BENCH, VISAKHAPATNAM BEFORE SHRI V. DURGA RAO, HON’BLE JUDICIAL MEMBER & SHRI D.S. SUNDER SINGH, HON’BLE ACCOUNTANT MEMBER ACIT, Circle-3(1), vs. M/s. NEM Engineering Visakhapatnam. Projects Private Ltd., D.No. 55-15-6, Housing Board Colony, Krishna College Road, Visakhapatnam. PAN No. AACCN 6245 K (Appellant) (Respondent) Assessee by : None. Department By : Smt. Suman Malik – Sr.DR Date of hearing : 05/09/2019. Date of pronouncement : 25/09/2019. O R D E R PER V. DURGA RAO, JUDICIAL MEMBER The appeal by the Revenue is directed against the order of Commission…

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