CIT v. Udaipur Dugdh Utpadak Sahakari Sangh Ltd.

35 Taxmann 616Reported decision#3374 most cited
35

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2018 to 2022.

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

The Assistant Commissioner of Income Tax, Circle-5(1), Visakhapatnam vs. Dasari Kasi Viswanadham, Visakhapatnam

In the result, appeal filed by the Revenue and the Cross

ITA 412/VIZ/2019[2013-14]Status: DisposedITAT Visakhapatnam25 Sept 2019AY 2013-14

Bench: Shri V. Durga Rao, Hon’Ble & Shri D.S. Sunder Singh, Hon’Bleacit, Circle-5(1), Vs. Dasari Kasiviswanadham, Visakhapatnam. Prop. United Surgicals, Sagar Nagar, Visakhapatnam. Pan No. Afbpd 9254 P (Appellant) (Respondent)

For Appellant: Shri G.V.N. Hari – AdvocateFor 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-5(1), vs. Dasari Kasiviswanadham, Visakhapatnam. Prop. United Surgicals, Sagar Nagar, Visakhapatnam. PAN No. AFBPD 9254 P (Appellant) (Respondent) C.O.No. 121/VIZ/2019 (Arising out of ITA No. 412/VIZ/2019) (Asst. Year : 2013-14) Dasari Kasiviswanadham, vs. ACIT, Circle-5(1), Prop. United Surgicals, Visakhapatnam. Sagar Nagar, Visakhapatnam. PAN No. AFBPD 9254 P (Appellant) (Respondent) Assessee by : Shri G.V.N. Hari – Advocate…

The Assistant Commissioner of Income Tax, Circle-5(1), Visakhapatnam vs. Yona Smelters Private Limited, Visakhapatnam

In the result, appeal filed by the Revenue is dismissed

ITA 411/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-5(1), Vs. M/S. Yona Smelters Pvt. Visakhapatnam. Ltd., D.No. 49-36-20, Flat No.B1, Nikhils Residency, Akkayyapalem, Visakhapatnam. Pan No. Aaacy 3608 D (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-5(1), vs. M/s. Yona Smelters Pvt. Visakhapatnam. Ltd., D.No. 49-36-20, Flat No.B1, Nikhils Residency, Akkayyapalem, Visakhapatnam. PAN No. AAACY 3608 D (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 Commissioner of Income…

Arinana David Raju, Visakhapatnam vs. The Assistant Commissioner of Income Tax, Circle-4(1), Visakhapatnam

In the result, appeal filed by the assessee is allowed

ITA 285/VIZ/2019[2015-16]Status: DisposedITAT Visakhapatnam18 Jul 2019AY 2015-16

Bench: Shri V. Durga Rao, Hon’Ble & Shri D.S. Sunder Singh, Hon’Blearinana David Raju, Vs. Acit, Circle-4(1), D.No. 43-14-17, Visakhapatnam. Subbalakshmi Nagar, Dondaparthy, Visakhapatnam Pan No. Aedpa 1853 N (Appellant) (Respondent)

For Appellant: Shri R. Venkata Raman, CAFor Respondent: Shri P.Srinivasa Murthy, Sr.DR
Section 139(1)Section 143(1)Section 143(3)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 Arinana David Raju, vs. ACIT, Circle-4(1), D.No. 43-14-17, Visakhapatnam. Subbalakshmi Nagar, Dondaparthy, Visakhapatnam PAN No. AEDPA 1853 N (Appellant) (Respondent) Assessee by : Shri R. Venkata Raman, CA. Department By : Shri P.Srinivasa Murthy, Sr.DR Date of hearing : 16/07/2019. 19/07/2019. Date of pronouncement : O R D E R PER V. DURGA RAO, JUDICIAL MEMBER This appeal by the assessee is directed against the order of Commissioner of In…

Assistant Commissioner of Income Tax, Circle -5(1), Visakhapatnam vs. United Freight Carriers Private Limited, Visakhapatnam

In the result, appeal filed by the Revenue is dismissed

ITA 484/VIZ/2018[2014-15]Status: DisposedITAT Visakhapatnam11 Jan 2019AY 2014-15

Bench: Shri V. Durga Rao, Hon’Ble & Shri D.S. Sunder Singh, Hon’Bleacit, Circle-5(1), Vs. M/S. United Freight Carriers Visakhapatnam. Pvt. Ltd., Flat No. 205, Vinayaka Residency, Near Srinagar Bus Stop, Srinagar, Gajuwaka, Visakhapatnam. Pan No. Aaacu 4498 B (Appellant) (Respondent)

For Appellant: Shri I. Kama Sastry – FCAFor Respondent: Shri V. Appala Raju – 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-5(1), vs. M/s. United Freight Carriers Visakhapatnam. Pvt. Ltd., Flat No. 205, Vinayaka Residency, Near Srinagar Bus Stop, Srinagar, Gajuwaka, Visakhapatnam. PAN No. AAACU 4498 B (Appellant) (Respondent) Assessee by : Shri I. Kama Sastry – FCA. Department By : Shri V. Appala Raju – Sr.DR Date of hearing : 02/01/2019. Date of pronouncement : 11/01/2019. O R D E R PER V. DURGA RAO, JUDICIAL MEMBER The appeal by the Revenue is d…

Tulasi Seeds Private Limited, Guntur vs. CIT (Appeals)-1, Guntur

In the result, appeal filed by the assessee is allowed

ITA 25/VIZ/2018[2013-14]Status: DisposedITAT Visakhapatnam28 Nov 2018AY 2013-14

Bench: Shri V. Durga Rao, Hon’Ble & Shri D.S. Sunder Singh, Hon’Blem/S. Tulasi Seeds Pvt. Vs. Acit, Circle-2(1), Ltd., D.No.6-4-6, Tulasi Guntur. House, 4/5, Arundelpet, Guntur. Pan No. Aaact 8054 C (Appellant) (Respondent) Assessee By : Shri G.V.N. Hari – Advocate. Department By : Smt. Suman Malik – Sr.Dr Date Of Hearing : 13/11/2018. Date Of Pronouncement : 28/11/2018. O R D E R Per V. Durga Rao

For Appellant: Shri G.V.N. Hari – AdvocateFor 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 M/s. Tulasi Seeds Pvt. vs. ACIT, Circle-2(1), Ltd., D.No.6-4-6, Tulasi Guntur. House, 4/5, Arundelpet, Guntur. PAN No. AAACT 8054 C (Appellant) (Respondent) Assessee by : Shri G.V.N. Hari – Advocate. Department By : Smt. Suman Malik – Sr.DR Date of hearing : 13/11/2018. Date of pronouncement : 28/11/2018. O R D E R PER V. DURGA RAO, JUDICIAL MEMBER This appeal by the assessee is directed against the order of Commissioner of Income Tax (Appe…

Assistant Commissioner of Income Tax, Circle-3(1), Visakhapatnam vs. The Chipurupalli Rural Eletric Co-Operative Society Limited, Vizianagaram

In the result, both the appeals filed by the Revenue are dismissed

ITA 408/VIZ/2018[2013-14]Status: DisposedITAT Visakhapatnam22 Nov 2018AY 2013-14

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

For Appellant: Smt. A. Aruna – AdvocateFor 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 ITA No. 407 & 408/VIZ/2018 (Asst. Year : 2011-12 & 2013-14) ACIT, Circle-3(1), vs. M/s. The Chipurupalli Rural Visakhapatnam. Electric Co-operative Society Ltd., D.No. 14-152, Cheepurupalli, Vizianagaram District PAN No. AAAAT 0769 J (Appellant) (Respondent) Assessee by : Smt. A. Aruna – Advocate. Department By : Smt. Suman Malik – Sr.DR Date of hearing : 19/11/2018. Date of pronouncement : 22/11/2018. O R D E R PER V. DURGA RAO, JUDICIAL…

Assistant Commissioner of Income Tax, Circle-3(1), Visakhapatnam vs. The Chipurupalli Rural Eletric Co-Operative Society Limited, Visakhapatnam

In the result, both the appeals filed by the Revenue are dismissed

ITA 407/VIZ/2018[2011-12]Status: DisposedITAT Visakhapatnam22 Nov 2018AY 2011-12

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

For Appellant: Smt. A. Aruna – AdvocateFor 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 ITA No. 407 & 408/VIZ/2018 (Asst. Year : 2011-12 & 2013-14) ACIT, Circle-3(1), vs. M/s. The Chipurupalli Rural Visakhapatnam. Electric Co-operative Society Ltd., D.No. 14-152, Cheepurupalli, Vizianagaram District PAN No. AAAAT 0769 J (Appellant) (Respondent) Assessee by : Smt. A. Aruna – Advocate. Department By : Smt. Suman Malik – Sr.DR Date of hearing : 19/11/2018. Date of pronouncement : 22/11/2018. O R D E R PER V. DURGA RAO, JUDICIAL…

Assistant Commissioner of Income Tax, Circle-3(1), Visakhapatnam vs. Eastern Power Distribution Company of Andhra Pradesh Limited, Visakhapatnam

In the result, appeal filed by the Revenue as well as C

ITA 405/VIZ/2018[2013-14]Status: DisposedITAT Visakhapatnam22 Nov 2018AY 2013-14

Bench: Shri V. Durga Rao, Hon’Ble & Shri D.S. Sunder Singh, Hon’Bleacit, Circle-3(1), Vs. M/S. Eastern Power Visakhapatnam. Distribution Company Of Andhra Pradesh Ltd., P & T Colony, Visakhapatnam. Pan No. Aaace 9876 B (Appellant) (Respondent) C.O.No. 104/Viz/2018 (Arising Out Of Ita No. 405/Viz/2018) (Asst. Year : 2013-14) M/S. Eastern Power Vs. Acit, Circle-3(1), Distribution Company Of Visakhapatnam. Andhra Pradesh Ltd., P & T Colony, Visakhapatnam. Pan No. Aaace 9876 B (Appellant) (Respondent) Assessee By : Shri G.V.N. Hari – Advocate. Department By : Smt. Suman Malik – Sr.Dr

For Appellant: Shri G.V.N. Hari – AdvocateFor 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. Eastern Power Visakhapatnam. Distribution Company of Andhra Pradesh Ltd., P & T Colony, Visakhapatnam. PAN No. AAACE 9876 B (Appellant) (Respondent) C.O.No. 104/VIZ/2018 (Arising out of ITA No. 405/VIZ/2018) (Asst. Year : 2013-14) M/s. Eastern Power vs. ACIT, Circle-3(1), Distribution Company of Visakhapatnam. Andhra Pradesh Ltd., P & T Colony, Visakhapatnam. PAN No. AAACE 9876 B (Appellant) (Respondent) Assessee…

Assistant Commissioner of Income Tax, Circle-3(1), Visakhapatnam vs. Eastern Power Distribution Company of Andhra Pradesh Limited, Visakhapatnam

In the result, appeal filed by the Revenue as well as Cross

ITA 403/VIZ/2018[2014-15]Status: DisposedITAT Visakhapatnam22 Nov 2018AY 2014-15

Bench: Shri V. Durga Rao, Hon’Ble & Shri D.S. Sunder Singh, Hon’Bleacit, Circle-3(1), Vs. M/S. Eastern Power Visakhapatnam. Distribution Company Of Andhra Pradesh Ltd., P & T Colony, Seethammadhara, Visakhapatnam. Pan No. Aaace 9876 B (Appellant) (Respondent) C.O.105/Viz/2018 (Arising Out Of Ita No. 403/Viz/2018) (Asst. Year : 2014-15) M/S. Eastern Power Vs. Acit, Circle-3(1), Distribution Company Of Visakhapatnam. Andhra Pradesh Ltd., P & T Colony, Seethammadhara, Visakhapatnam. Pan No. Aaace 9876 B (Appellant) (Respondent) Assessee By : Smt. A. Aruna – Advocate. Department By : Smt. Suman Malik – Sr.Dr Date Of Hearing : 19/11/2018. Date Of Pronouncement : 22/11/2018. O R D E R Per V. Durga Rao

For Appellant: Smt. A. Aruna – AdvocateFor 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. Eastern Power Visakhapatnam. Distribution Company of Andhra Pradesh Ltd., P & T Colony, Seethammadhara, Visakhapatnam. PAN No. AAACE 9876 B (Appellant) (Respondent) C.O.105/VIZ/2018 (Arising out of ITA No. 403/VIZ/2018) (Asst. Year : 2014-15) M/s. Eastern Power vs. ACIT, Circle-3(1), Distribution Company of Visakhapatnam. Andhra Pradesh Ltd., P & T Colony, Seethammadhara, Visakhapatnam. PAN No. AAACE 9876 B (Appel…

Deputy Commissioner of Income Tax, Cirlce 3(1), Visakhapatnam vs. Fluentgrid Limited, Visakhapatnam

In the result, both the appeals filed by the Revenue are dismissed

ITA 250/VIZ/2018[2014-15]Status: DisposedITAT Visakhapatnam22 Nov 2018AY 2014-15

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

For Appellant: Shri A. Satya Dev – CAFor 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 ITA Nos. 249 & 250/VIZ/2018 (Asst. Year : 2013-14 & 2014-15) DCIT, Circle-3(1), vs. M/s. Fluentgrid Limited, Visakhapatnam. D.No. 9-29-19/A, Flat No. 501, Level-5, Waltair Heights, Balaji Nagar, Visakhapatnam. PAN No. AABCP 9099 C (Appellant) (Respondent) Assessee by : Shri A. Satya Dev – CA. Department By : Smt. Suman Malik – Sr.DR Date of hearing : 19/11/2018. Date of pronouncement : 22/11/2018. O R D E R PER V. DURGA RAO, JUDICIAL MEMBE…

Deputy Commissioner of Income Tax, Cirlce 3(1), Visakhapatnam vs. Fluentgrid Limited, Visakhapatnam

In the result, both the appeals filed by the Revenue are dismissed

ITA 249/VIZ/2018[2013-14]Status: DisposedITAT Visakhapatnam22 Nov 2018AY 2013-14

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

For Appellant: Shri A. Satya Dev – CAFor 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 ITA Nos. 249 & 250/VIZ/2018 (Asst. Year : 2013-14 & 2014-15) DCIT, Circle-3(1), vs. M/s. Fluentgrid Limited, Visakhapatnam. D.No. 9-29-19/A, Flat No. 501, Level-5, Waltair Heights, Balaji Nagar, Visakhapatnam. PAN No. AABCP 9099 C (Appellant) (Respondent) Assessee by : Shri A. Satya Dev – CA. Department By : Smt. Suman Malik – Sr.DR Date of hearing : 19/11/2018. Date of pronouncement : 22/11/2018. O R D E R PER V. DURGA RAO, JUDICIAL MEMBE…

ACIT, Circle -1(1), Visakhapatnam vs. Bharat Heavy Plate and Vessels Ltd, Visakhapatnam

In the result, both the appeals of the revenue and both the appeals of the assessee are dismissed

ITA 439/VIZ/2017[2010-2011]Status: DisposedITAT Visakhapatnam21 Mar 2018AY 2010-2011

Bench: Shri B.R. Baskaran, Hon’Ble & Shri Duvvuru R.L. Reddy, Hon’Ble

For Appellant: Shri I. Kama Sastry – CAFor Respondent: Shri Deba Kumar Sonawal – CIT DR
Section 143(3)Section 154Section 253Section 36(1)(va)

…IN THE INCOME TAX APPELLATE TRIBUNAL VISAKHAPATNAM BENCH, VISAKHAPATNAM BEFORE SHRI B.R. BASKARAN, HON’BLE ACCOUNTANT MEMBER & SHRI DUVVURU R.L. REDDY, HON’BLE JUDICIAL MEMBER ITA Nos. 405 & 406/VIZ/2017 (Asst. Years : 2005-06 & 2010-11) M/s. Bharat Heavy Plate & Vessels vs. DCIT, Circle-3(1), Ltd., Visakhapatnam, now known as Visakhapatnam. “Bharat Heavy Electricals Ltd” (HPVP Unit), Nathayyapalem Post, Visakhapatnam. PAN No. AAACB 7076 N (Appellant) (Respondent) ITA Nos. 438 & 439/VIZ/2017 (Asst. Years : 2005-06 & 2010-11) ACIT, Circle-1(1), vs. M/s. Bharat Heavy Plate & Visakhapatnam. Vessels Ltd., Visakhapatn…

ACIT, Circle -1(1), Visakhapatnam vs. Bharat Heavy Plate and Vessels Ltd, Visakhapatnam

In the result, both the appeals of the revenue and both the appeals of the assessee are dismissed

ITA 438/VIZ/2017[2005-2006]Status: DisposedITAT Visakhapatnam21 Mar 2018AY 2005-2006

Bench: Shri B.R. Baskaran, Hon’Ble & Shri Duvvuru R.L. Reddy, Hon’Ble

For Appellant: Shri I. Kama Sastry – CAFor Respondent: Shri Deba Kumar Sonawal – CIT DR
Section 143(3)Section 154Section 253Section 36(1)(va)

…IN THE INCOME TAX APPELLATE TRIBUNAL VISAKHAPATNAM BENCH, VISAKHAPATNAM BEFORE SHRI B.R. BASKARAN, HON’BLE ACCOUNTANT MEMBER & SHRI DUVVURU R.L. REDDY, HON’BLE JUDICIAL MEMBER ITA Nos. 405 & 406/VIZ/2017 (Asst. Years : 2005-06 & 2010-11) M/s. Bharat Heavy Plate & Vessels vs. DCIT, Circle-3(1), Ltd., Visakhapatnam, now known as Visakhapatnam. “Bharat Heavy Electricals Ltd” (HPVP Unit), Nathayyapalem Post, Visakhapatnam. PAN No. AAACB 7076 N (Appellant) (Respondent) ITA Nos. 438 & 439/VIZ/2017 (Asst. Years : 2005-06 & 2010-11) ACIT, Circle-1(1), vs. M/s. Bharat Heavy Plate & Visakhapatnam. Vessels Ltd., Visakhapatn…

Bharat Heavy Plate & Vessels Limited, Now Known As Bharat Heavy Electricals Limited (Hpvp Unit), Visakhapatnam vs. DCIT, Circle-3(1), Visakhapatnam

In the result, both the appeals of the revenue and both the appeals of the assessee are dismissed

ITA 406/VIZ/2017[2010-2011]Status: DisposedITAT Visakhapatnam21 Mar 2018AY 2010-2011

Bench: Shri B.R. Baskaran, Hon’Ble & Shri Duvvuru R.L. Reddy, Hon’Ble

For Appellant: Shri I. Kama Sastry – CAFor Respondent: Shri Deba Kumar Sonawal – CIT DR
Section 143(3)Section 154Section 253Section 36(1)(va)

…IN THE INCOME TAX APPELLATE TRIBUNAL VISAKHAPATNAM BENCH, VISAKHAPATNAM BEFORE SHRI B.R. BASKARAN, HON’BLE ACCOUNTANT MEMBER & SHRI DUVVURU R.L. REDDY, HON’BLE JUDICIAL MEMBER ITA Nos. 405 & 406/VIZ/2017 (Asst. Years : 2005-06 & 2010-11) M/s. Bharat Heavy Plate & Vessels vs. DCIT, Circle-3(1), Ltd., Visakhapatnam, now known as Visakhapatnam. “Bharat Heavy Electricals Ltd” (HPVP Unit), Nathayyapalem Post, Visakhapatnam. PAN No. AAACB 7076 N (Appellant) (Respondent) ITA Nos. 438 & 439/VIZ/2017 (Asst. Years : 2005-06 & 2010-11) ACIT, Circle-1(1), vs. M/s. Bharat Heavy Plate & Visakhapatnam. Vessels Ltd., Visakhapatn…

Bharat Heavy Plate & Vessels Limited, Now Known As Bharat Heavy Electricals Limited (Hpvp Unit), Visakhapatnam vs. DCIT, Circle-3(1), Visakhapatnam

In the result, both the appeals of the revenue and both the appeals of the assessee are dismissed

ITA 405/VIZ/2017[2005-2006]Status: DisposedITAT Visakhapatnam21 Mar 2018AY 2005-2006

Bench: Shri B.R. Baskaran, Hon’Ble & Shri Duvvuru R.L. Reddy, Hon’Ble

For Appellant: Shri I. Kama Sastry – CAFor Respondent: Shri Deba Kumar Sonawal – CIT DR
Section 143(3)Section 154Section 253Section 36(1)(va)

…IN THE INCOME TAX APPELLATE TRIBUNAL VISAKHAPATNAM BENCH, VISAKHAPATNAM BEFORE SHRI B.R. BASKARAN, HON’BLE ACCOUNTANT MEMBER & SHRI DUVVURU R.L. REDDY, HON’BLE JUDICIAL MEMBER ITA Nos. 405 & 406/VIZ/2017 (Asst. Years : 2005-06 & 2010-11) M/s. Bharat Heavy Plate & Vessels vs. DCIT, Circle-3(1), Ltd., Visakhapatnam, now known as Visakhapatnam. “Bharat Heavy Electricals Ltd” (HPVP Unit), Nathayyapalem Post, Visakhapatnam. PAN No. AAACB 7076 N (Appellant) (Respondent) ITA Nos. 438 & 439/VIZ/2017 (Asst. Years : 2005-06 & 2010-11) ACIT, Circle-1(1), vs. M/s. Bharat Heavy Plate & Visakhapatnam. Vessels Ltd., Visakhapatn…