State of Andhra Pradesh v. Commercial Tax Officer

169 ITR 564High Court1988#6084 most cited
19

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2015 to 2025.

Sections most often in play

Section 115JBSection 139(1)Section 142(1)Section 143(3)Section 263Section 80GSection 80IASection 80IA(4)

Issues it is cited on

section 139(1)section 80condonation of delayindiatotal incomebusinessinterest

Judgments citing State of Andhra Pradesh v. Commercial Tax Officer

SRK CONSTRUCTIONS AND PROJECTS PRIVATE LIMITED,,HYDERABAD vs. DCIT, CIRCLE-3(1),, HYDERABAD

In the result, ITA.No.389/Hyd

ITA 359/HYD/2022[2016-17]Status: DisposedITAT Hyderabad24 Apr 2025AY 2016-17

Bench: Shri Vijay Pal Rao & Shri Manjunatha G

For Appellant: Shri Mohd. Afzal, AdvocateFor Respondent: Shri LV Bhaskara Reddy, CIT-DR
Section 139(1)Section 143(3)Section 263

…on of India. &. Others (3 SCC 579), Union of India & Others vs Kamlakshi Finance Corporation 155 ELT 433](SC) and 28 ITA.No.359/Hyd./2022, ITA.No.1415/Hyd./2019 And ITA.No.389/Hyd./2020 the Hon'ble AP High Court in the case of State of Andhra Pradesh vs. CTO (169 ITR 564/68 STC 177) are respectfully followed. The Hon'ble AP High Court in the case of State of Andhra Pradesh vs. CTO (169 ITR 564) while adjudicating a contempt of court case held: "It is clear from the judicial pronouncements above referred to that the authorities and the tribunals functioning within the jurisdiction of the court in respect of whom t…

DY. COMMISSIONER OF INCOME TAX , CIRCLE-3(2), HYDERABAD vs. SRK CONSTRUCTION PROJECTS PRIVATE LIMITED, HYDERABAD

In the result, ITA.No.389/Hyd

ITA 1415/HYD/2019[2016-17]Status: DisposedITAT Hyderabad24 Apr 2025AY 2016-17

Bench: Shri Vijay Pal Rao & Shri Manjunatha G

For Appellant: Shri Mohd. Afzal, AdvocateFor Respondent: Shri LV Bhaskara Reddy, CIT-DR
Section 139(1)Section 143(3)Section 263

…on of India. &. Others (3 SCC 579), Union of India & Others vs Kamlakshi Finance Corporation 155 ELT 433](SC) and 28 ITA.No.359/Hyd./2022, ITA.No.1415/Hyd./2019 And ITA.No.389/Hyd./2020 the Hon'ble AP High Court in the case of State of Andhra Pradesh vs. CTO (169 ITR 564/68 STC 177) are respectfully followed. The Hon'ble AP High Court in the case of State of Andhra Pradesh vs. CTO (169 ITR 564) while adjudicating a contempt of court case held: "It is clear from the judicial pronouncements above referred to that the authorities and the tribunals functioning within the jurisdiction of the court in respect of whom t…

HINDUPUR BIO-ENERGY PRIVATE LIMITED,HYDERABAD vs. DY. COMMISSIONER OF INCOME TAX , CIRCLE-2(2), HYDERABAD

In the result, the appeal of the assessee is dismissed, and the appeal of Revenue is allowed

ITA 644/HYD/2018[2011-12]Status: DisposedITAT Hyderabad21 Dec 2023AY 2011-12

Bench: Shri R.K. Panda & Shri Laliet Kumarassessment Year: 2011-12 Hindupur Bio-Energy Vs. The Deputy Commissioner Private Limited, Of Income Tax, Hyderabad. Circle 2(2), Hyderabad. Pan : Aabch0124J. (Appellant) (Respondent / Cross-Appellant) Assessment Year: 2011-12 The Deputy Commissioner Hindupur Bio-Energy Of Income Tax, Private Limited, Circle 2(2), Hyderabad. Hyderabad. Pan : Aabch0124J. (Appellant) (Respondent / Cross-Appellant) Assessee By: Shri M. Chandramouleswara Rao, C.A. Revenue By: Shri L.V. Bhaskara Reddy, Cit-Dr Date Of Hearing: 11.12.2023 Date Of Pronouncement: 21.12.2023

For Appellant: Shri M. ChandramouleswaraFor Respondent: Shri L.V. Bhaskara Reddy
Section 131Section 133ASection 143(2)Section 143(3)Section 14ASection 253(5)Section 271(1)(c)Section 274Section 68

…o have applied the judgment of Karnataka High Court in the case of CIT Vs. Manjunatha Cotton and Ginning Factory [2013] 359 ITR 565 read with judgment of jurisdictional A.P High Court in the case of State of Andhra Pradesh vs. Commercial Tax Officer, Kurnool (169 ITR 564, 570-2) and held the penalty proceedings to be invalid in law.” 4.2. The grounds raised by the Revenue reads as under : “1. The CIT(A) has erred both on facts and law. 2. The ld.CIT(A) is not correct in fact and in law in cancelling the penalty u/s.271(1)(c) of the I.T. Act when the assessee itself accepted the quantum additions made by the As…

DCIT, CIRCLE-2(2), HYDERABAD, HYDERABAD vs. HINDUPUR BIO-ENERGY PVT. LTD., HYD, HYDERABAD

In the result, the appeal of the assessee is dismissed, and the appeal of Revenue is allowed

ITA 1243/HYD/2016[2011-12]Status: DisposedITAT Hyderabad21 Dec 2023AY 2011-12

Bench: Shri R.K. Panda & Shri Laliet Kumarassessment Year: 2011-12 Hindupur Bio-Energy Vs. The Deputy Commissioner Private Limited, Of Income Tax, Hyderabad. Circle 2(2), Hyderabad. Pan : Aabch0124J. (Appellant) (Respondent / Cross-Appellant) Assessment Year: 2011-12 The Deputy Commissioner Hindupur Bio-Energy Of Income Tax, Private Limited, Circle 2(2), Hyderabad. Hyderabad. Pan : Aabch0124J. (Appellant) (Respondent / Cross-Appellant) Assessee By: Shri M. Chandramouleswara Rao, C.A. Revenue By: Shri L.V. Bhaskara Reddy, Cit-Dr Date Of Hearing: 11.12.2023 Date Of Pronouncement: 21.12.2023

For Appellant: Shri M. ChandramouleswaraFor Respondent: Shri L.V. Bhaskara Reddy
Section 131Section 133ASection 143(2)Section 143(3)Section 14ASection 253(5)Section 271(1)(c)Section 274Section 68

…o have applied the judgment of Karnataka High Court in the case of CIT Vs. Manjunatha Cotton and Ginning Factory [2013] 359 ITR 565 read with judgment of jurisdictional A.P High Court in the case of State of Andhra Pradesh vs. Commercial Tax Officer, Kurnool (169 ITR 564, 570-2) and held the penalty proceedings to be invalid in law.” 4.2. The grounds raised by the Revenue reads as under : “1. The CIT(A) has erred both on facts and law. 2. The ld.CIT(A) is not correct in fact and in law in cancelling the penalty u/s.271(1)(c) of the I.T. Act when the assessee itself accepted the quantum additions made by the As…

AUROBINDO PHARMA LIMITED ,HYDERABAD vs. ASST. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(2), HYDERABAD

In the result, the appeal of the assessee is partly allowed

ITA 1860/HYD/2019[2015-16]Status: DisposedITAT Hyderabad21 Jun 2023AY 2015-16

Bench: Shri R.K. Panda & Shri Laliet Kumar

For Appellant: Shri PVSS Prasad, ARFor Respondent: Shri T. Vijay Bhaskar Reddy, CIT-DR
Section 143(3)Section 144C(5)

…g the decision passed by the co-ordinate Bench when admittedly, there is no change in Page 11 of 18 ITA-TP No. 1860/Hyd/2019 facts. The Hon’ble jurisdiction High Court in the case of State of Andhra Pradesh Vs. Commercial Tax Officer and another reported in 169 ITR 564 and also in the case of Mylan Laboratory [2022] 137 taxmann.com 178 (Telangana) had reiterated that the decision of the Co-ordinate Bench of the Tribunal is binding on the Assessing Officer in the following manner : “34. We are afraid such a view taken by the Assessing Officer can be justified. Rather, it is highly objectionable for an Assessing…

AUROBINDO PHARMA LIMITED,HYDERABAD vs. ACIT, CENTRAL CIRCLE-1(2), HYDERABAD

In the result, the appeal of assessee is partly allowed

ITA 485/HYD/2022[2018-19]Status: DisposedITAT Hyderabad27 Apr 2023AY 2018-19

Bench: Shri Rama Kanta Panda & Shri Laliet Kumar

For Appellant: Shri B.G.Reddy, ARFor Respondent: Shri Rajendra Kumar, CIT-DR
Section 143(3)Section 144C(5)Section 35

…d to be plausible reason for not accepting the decision passed by the co-ordinate Bench when admittedly, there is no change in facts. The Hon’ble jurisdiction High Court in the case of State of Andhra Pradesh Vs. Commercial Tax Officer and another reported in 169 ITR 564 and also in the case of Mylan Laboratory [2022] 137 taxmann.com 178 (Telangana) had reiterated that the decision of the Co-ordinate Bench of the Tribunal is binding on the Assessing Officer in the following manner : “34. We are afraid such a view taken by the Assessing Officer can be justified. Rather, it is highly objectionable for an Assessing…

ACIT-CENTRAL CIRCLE -1, LUDHIANA vs. M/S AARTI INTERNATIONAL LTD., LUDHIANA

The appeal of the Revenue is partly allowed in light of aforesaid directions

ITA 102/CHANDI/2022[2011-12]Status: DisposedITAT Chandigarh26 Oct 2022AY 2011-12

Bench: Cit(A)?

For Appellant: Shri Subhash Aggarwal, AdvocateFor Respondent: Smt. Priyanka Dhar, Sr. DR
Section 143(1)Section 143(3)Section 154Section 244ASection 244A(2)Section 250(6)

…आयकर अपील"य अ"धकरण,च"डीगढ़ "यायपीठ “ए” , च"डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH “A”, CHANDIGARH "ी सुधांशु "ीवा"तव, "या"यक सद"य, एवं "ी "व"म "संह यादव, लेखा सद"य BEFORE: SHRI SUDHANSHU SRIVASTAVA, JM & SHRI VIKRAM SINGH YADAV, AM आयकर अपील सं./ ITA NO. 102/Chd/ 2022 "नधा"रण वष" / Assessment Year : 2011-12 ACIT- Central Circle-1 M/s Aarti International Ltd. बनाम SCO 1-6, 2nd Floor Opp. G.T. Road, Milerganj, B.V.M. School, Kitchlu Nagar, Ludhiana – 141001, Punjab Ludhiana- 141001, Punjab "थायी लेखा सं./PAN NO: AABCA4454C अपीलाथ"/Appellant ""यथ"/Respondent "नधा"रती क" ओर से/Assessee by : Shr…

SHIBENDRANATH K BARMAN,VALSAD vs. DY. COMMISSIONER OF INCOME TAX, CPC,, BENGALURU

In the result, the appeal filed by the assessee is dismissed as withdrawn

ITA 25/SRT/2022[2018-19]Status: DisposedITAT Surat25 Oct 2022AY 2018-19

Bench: Shri Pawan Singh(Physical Hearing) Shibendranath K. Barman, Vs The Dcit, Cpc, Flat No.203, 2Nd Floor, Krishna Bengaluru. Regency Co. Op. Hsg Societty, Gidc Colony, Limbergaon, Valsad-396171. Pan : Aldpb9263A Appellant Respondednt

Section 143(1)Section 36Section 36(1)Section 43B

…2021.This way the order passed by "Ld. CIT(A), NFAC" is one sided and against all judicial norms. 3. The "Ld. CIT(A), NFAC" failed to adhere to the judicial discipline as laid down by the Hon'ble Bombay and Andhra Pradesh High Courts, reported in 156 ITR 11 & 169 ITR 564 respectively, for the proposition that when there are several judgments of different Hon'ble High Courts both in favour and against the Assessee, the view favorable to the Assessee is to be followed. 4. The "Ld. CIT (A) , NFAC" In his order relied on Amendment made in Finance Act,2021 by inserting explanation to section 36 (1) (va) and to section…

M/S. SHIRLAL MILK PRODUCERS CO-OPERATIVE SOCIETY LIMITED,BETHANGADY vs. THE INCOME TAX OFFICER, WARD-1, PUTTUR

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

ITA 37/BANG/2022[2018-19]Status: DisposedITAT Bangalore12 May 2022AY 2018-19

Bench: Shri Chandra Poojariassessment Year : 2018-19

For Appellant: Ms. Sunaina Bhatia, A.RFor Respondent: Shri Ganesh R. Ghale, Standing counsel for dept
Section 119Section 139Section 154Section 80ASection 80PSection 80P(2)(b)Section 80P(2)(d)

…ITA No.37/Bang/2022 M/s. Shirlal Milk Producers Co-operative Society Ltd., Dakshina Kannada IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” “A’’BENCH: BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER Assessment Year : 2018-19 M/s. Shirlal Milk Producers Co-operative Society Ltd. Shirlal Village, Thenkaradur Post Bethangady Taluk ITO Ward-1 Vs. Dakshina Kannada 574 217 Puttur Karnataka PAN NO : AALAS2869M APPELLANT RESPONDENT Appellant by : Ms. Sunaina Bhatia, A.R. Respondent by : Shri Ganesh R. Ghale, Standing counsel for dept. Date of Hearing : 12.05.2022 Date of Pronouncement : 12.05.2022 O R D E R P…

LOHMAN CASTINGS PRIVATE LIMITED,ANAKAPALLE vs. THE INCOME TAX OFFICER, WARD-1,, ANAKAPALLE

In the result, appeal of the assessee is allowed

ITA 140/VIZ/2021[2018-19]Status: DisposedITAT Visakhapatnam31 Mar 2022AY 2018-19

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अऩीऱ सं./I.T.A.No.140/Viz/2021 (ननधधारण वषा / Assessment Year : 2018-19) 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: Shri C.Subrahmanyam, ARFor Respondent: Shri SPG Mudaliar, DR
Section 143(1)Section 36Section 36(1)Section 36(1)(va)Section 438Section 43B

…from 01-04-2021. 6. The "Ld. CIT(A), NFAC" failed to adhere to the judicial discipline as laid down by the Hon’ble Bombay and Andhra Pradesh High courts, reported in 156 4 ITA No.140/Viz/2021, A.Y.2018-19 M/s. Lohman Castings Pvt. Ltd., Anakapalle ITR 11 & 169 ITR 564 respectively, for the proposition that when there are several judgements of different Hon'ble High Courts both in favor and against the assessee the view favorable to the assessee is to be followed. 7. For these and other reasons that are to be urged at the time of hearing of the case the appellant prays that the impugned disputed addition is to…

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

…. CIT(A), NFAC” is one sided and against all judicial norms. 5. The “Ld. CIT(A), NFAC” failed to adhere to the judicial discipline as laid down by the Hon'ble Bombay and Andhra (The Chodavaram Co-op. Sugars Ltd.) Pradesh High Courts, reported in 156 ITR 11 & 169 ITR 564 respectively, for the proposition that when there are several judgments of different Hon'ble High Courts both in favour and against the Assessee the view favourable to the Assessee is to be followed. 6. For these and other reasons that are to be urged at the time of hearing of the case the appellant prays that the impugned disputed addition is to…

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)

…by laying the dictum that if two reasonable constructions of a taxing provision are possible that construction which favours the Assessee must be adopted. The jurisdictional High Court in the case of State Of Andhra Pradesh vs Commercial Tax Officer [(1987) 169 ITR 564 (AP] also dealt with the identical situation to the effect that whenever there are judgments of different High Courts both in favour of the Assessee and the revenue, then the view favourable to the Assessee should be followed. (M/s. Vani Constructions) 4.1 The coordinate bench of the tribunal in the case of DCIT Vs. M/s. Eastern Power Distributi…

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

…. CIT(A), NFAC” is one sided and against all judicial norms. 5. The “Ld. CIT(A), NFAC” failed to adhere to the judicial discipline as laid down by the Hon'ble Bombay and Andhra (The Chodavaram Co-op. Sugars Ltd.) Pradesh High Courts, reported in 156 ITR 11 & 169 ITR 564 respectively, for the proposition that when there are several judgments of different Hon'ble High Courts both in favour and against the Assessee the view favourable to the Assessee is to be followed. 6. For these and other reasons that are to be urged at the time of hearing of the case the appellant prays that the impugned disputed addition is to…

INCOME TAX OFFICER, WARD-4, WARANGAL vs. GYANA KUMARI ROJANALA , WARANGAL

In the result the appeal is partly allowed

ITA 1779/HYD/2019[2016-17]Status: DisposedITAT Hyderabad30 Aug 2021AY 2016-17

Bench: Smt. P. Madhavi Devi & Shri L.P. Sahu

For Appellant: Shri A.V. Raghuram, ARFor Respondent: Dr. R. Deepak, D.R
Section 2(47)Section 45Section 53ASection 54Section 54F

…o. The Hon'ble Supreme Court in Jain Exports (P) Ltd., and Others vs. Union of India &. Others [3 SCC 579], Union of India & Others vs Kamlakshi Finance Corporation [55 ELT 433](SC) and the Hon'ble AP High Court in the case of State of Andhra Pradesh vs. CTO (169 ITR 564) are respectfully followed. The Hon'ble AP High Court in the case of State of Andhra Pradesh vs. CTO (169 ITR 564) while adjudicating a contempt of court case held: "It is clear from the judicial pronouncements above referred to that the authorities and the tribunals functioning within the jurisdiction of the court in respect of whom this court h…

JYOTI HARSHAD MEHTA (LEGAL HEIR OF LATE HARSHAD S. MEHTA),MUMBAI vs. PR. CIT (C)- 2, MUMBAI

In the result, appeal of the assessee is partly allowed

ITA 1159/MUM/2020[1992-93]Status: DisposedITAT Mumbai26 Mar 2021AY 1992-93
Section 143(3)Section 154Section 250Section 263Section 263(1)

…ti Harshad Mehta, Legal Heir of Late Harshad S Mehta Vs. Jt. CIT (1971) 28 STC 483 (mad), Senthil Raj Metals Vs. GTO (1990) 79 STC 38 (Mad). 2.5 Hon'ble Andhra Pradesh High Court, in the case of State of Andhra Pradesh Vs. Commercial Tax officer and another (169 ITR 564) had an occasion to discuss about the binding nature of the decision of High Court. It held that the Tribunals functioning within the jurisdiction of a particular High Court in respect of whom the High Court has the power of superintendence under article 227 are bound to follow the decisions of the High Court unless, on an appeal to the Supreme C…

INCOME TAX OFFICER, EXEMPTIONS-(4), HYDERABAD vs. SREETHAJA EDUCATIONAL SOCIETY, HYDERABAD

In the result, appeal filed by the Revenue is dismissed

ITA 1371/HYD/2017[2012-13]Status: DisposedITAT Hyderabad07 Mar 2019AY 2012-13

Bench: Smt. P. Madhavi Devi & Shri D.S. Sunder Singhassessment Year: 2012-13 The Income Tax Officer Vs. M/S. Sreethaja (Exemptions)-4, Educational Society, Hyderabad. 17-1-388, 1St Floor, Lakshmi Nagar, Saidabad, Hyderabad. Pan- Aacas8178A (Appellant) (Respondent) Revenue By : Smt., Komali Krishna, Assessee By : Shri A.V. Raghuram

For Appellant: Shri A.V. RaghuramFor Respondent: Smt., Komali Krishna
Section 11Section 11(1)(a)

…IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCH “A”, HYDERABAD BEFORE SMT. P. MADHAVI DEVI, JUDICIAL MEMBER AND SHRI D.S. SUNDER SINGH, ACCOUNTANT MEMBER Assessment Year: 2012-13 The Income Tax Officer vs. M/s. Sreethaja (Exemptions)-4, Educational Society, Hyderabad. 17-1-388, 1st Floor, Lakshmi Nagar, Saidabad, Hyderabad. PAN- AACAS8178A (Appellant) (Respondent) Revenue by : Smt., Komali Krishna, Assessee by : Shri A.V. Raghuram Date of hearing : 05-03-2019 Date of pronouncement : 08-03-2019 ORDER PER D.S. SUNDER SINGH, A.M: This appeal is filed by the Revenue against the order of the CIT(A)-9, Hyder…

SRI SAI DURGA HOUSING ESTATES,VIJAYAWADA vs. ACIT, CENTRALISED PROCESSING CELL-TDS,, GHAZIABAD

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

ITA 3/VIZ/2018[2014-15]Status: DisposedITAT Visakhapatnam26 Apr 2018AY 2014-15

Bench: Shri V. Durga Rao & Shri D.S. Sunder Singh

For Appellant: Shri C. Subrahmanyam, ARFor Respondent: Shri V. Appala Raju, DR
Section 200(3)Section 200ASection 234E

…ITA Nos.2&3 /Vizag/2018 Sri Sai Durga Housing Estates, Vijayawada आयकर अपील"य अ"धकरण, "वशाखापटणम पीठ, "वशाखापटणम IN THE INCOME TAX APPELLATE TRIBUNAL, VISAKHAPATNAM BENCH, VISAKHAPATNAM "ी वी. दुगा"राव, "या"यक सद"य एवं "ी ड.एस. . . . सु"दर "संह, लेखा सद"य के सम% BEFORE SHRI V. DURGA RAO, JUDICIAL MEMBER & SHRI D.S. SUNDER SINGH, ACCOUNTANT MEMBER आयकर अपील सं./I.T.A.Nos.2&3/Vizag/2018 ("नधा"रण वष" / Assessment Years: 2013-14 & 2014-15) Sri Sai Durga Housing Estates ACIT, Central Processing Vijayawada Cell-TDS Ghaziabad [PAN No.ABQFS0830H] (अपीलाथ' / Appellant) (()याथ' / Respondent) अपीलाथ" क" ओर से / Appel…

SRI SAI DURGA HOUSING ESTATES,VIJAYAWADA vs. ACIT, CENTRALISED PROCESSING CELL-TDS,, GHAZIABAD

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

ITA 2/VIZ/2018[2013-14]Status: DisposedITAT Visakhapatnam26 Apr 2018AY 2013-14

Bench: Shri V. Durga Rao & Shri D.S. Sunder Singh

For Appellant: Shri C. Subrahmanyam, ARFor Respondent: Shri V. Appala Raju, DR
Section 200(3)Section 200ASection 234E

…ITA Nos.2&3 /Vizag/2018 Sri Sai Durga Housing Estates, Vijayawada आयकर अपील"य अ"धकरण, "वशाखापटणम पीठ, "वशाखापटणम IN THE INCOME TAX APPELLATE TRIBUNAL, VISAKHAPATNAM BENCH, VISAKHAPATNAM "ी वी. दुगा"राव, "या"यक सद"य एवं "ी ड.एस. . . . सु"दर "संह, लेखा सद"य के सम% BEFORE SHRI V. DURGA RAO, JUDICIAL MEMBER & SHRI D.S. SUNDER SINGH, ACCOUNTANT MEMBER आयकर अपील सं./I.T.A.Nos.2&3/Vizag/2018 ("नधा"रण वष" / Assessment Years: 2013-14 & 2014-15) Sri Sai Durga Housing Estates ACIT, Central Processing Vijayawada Cell-TDS Ghaziabad [PAN No.ABQFS0830H] (अपीलाथ' / Appellant) (()याथ' / Respondent) अपीलाथ" क" ओर से / Appel…

AL- AMEEN CHARITABLE FUND TRUST,BANGALORE vs. DY.D.I.T., BANGALORE

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

ITA 703/BANG/2015[2006-07]Status: DisposedITAT Bangalore16 Oct 2015AY 2006-07

Bench: Shri Vijay Pal Rao & Shri G.Manjunathaal-Ameen Charitable Fund Trust, No.3, Miller Tank Road, Cunningham Road, Bangalore-560052. … Appellant Pan: Aaata 2729E Vs. Deputy Director Of Income-Tax(Exemptions), Circle 17(1), Bangalore. … Respondent

For Appellant: Shri Gurumurthy, AdvocateFor Respondent: Shri P.K.Srihari, Addl.CIT(DR)
Section 1Section 10Section 11(1)(a)

…e jurisdictional High Court is binding on the Tribunal and other authorities: a) CIT Vs. Thana Electricity Supply Limited (1994) 206 ITR 727 (Bom) b) Subramanian, ITO Vs. Siemens India Ltd. (1958) 156 ITR 11 (Born) c) State of Andhra Pradesh Vs. CTO (1988) 169 ITR 564 15) The learned CIT(A) erred in not appreciating that even in case there is conflict of decisions, the decision favourable to the assessee must be followed as laid down by the Supreme Court in the case of (a) CIT Vs. Naga Hills Tea Co. Ltd.(1973) 89 ITR 236 (SC) and (b) CIT Vs. Vegetable Products(1973) 88 ITR 192 (SC). 16) The learned CIT(A) erre…