United Metals v. ITO

137 Taxmann.com 115High Court2022#810 most cited

What is United Metals v. ITO authority for?

The amendment to Section 200A(1)(c) of the Income-tax Act, allowing for the levy of fees under Section 234E, is prospective in nature and applies only from June 1, 2015. Consequently, no fee under Section 234E can be levied for delayed filing of TDS/TCS statements pertaining to quarters prior to this date.

127

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2022 to 2026.

Also referred to as

United Metals v. ITO · Section 234E · Section 200A · Section 200A(1)(c) · prospective application · retrospective application · TDS default fee · delayed TDS statement · intimation under Section 200A · pre-June 2015 quarters · Finance Act 2015 · Kerala High Court

Sections most often in play

Section 234ESection 154Section 195Section 200ASection 200A(1)(c)Section 250Section 271HSection 271H(3)
Read the full judgment

Issues it is cited on

section 271h(3)section 272a(2)section 271hsection 272section 200a(1)section 272asection 220(2)section 200asection 234esection 200section 20section 234

Judgments citing United Metals v. ITO

S V V S S D S S School, Annavaram vs. Income Tax Officer, TDS Ward-1, Rajahmundry

In the result, eight appeals filed by the assessee are dismissed

ITA 83/VIZ/2023[2016-17 (Q2-24Q)]Status: DisposedITAT Visakhapatnam03 Apr 2023

Bench: Shri Duvvuru Rl Reddy, Hon’Bleआयकर अपील सं./ I.T.A. No.74 To 89/Viz/2023 ("नधा"रण वष" / Assessment Years: 2014-15 To 2017-18) Svvssdss School, Vs. Income Tax Officer, Annavaram. Tds, Ward-1, Pan: Afipa 2580 C Rajahmundry. (अपीलाथ"/ Appellant) (""यथ"/ Respondent) अपीलाथ" क" ओर से/ Appellant By : Sri Gvn Hari, Advocate ""याथ" क" ओर से / Respondent By : Sri On Hari Prasada Rao, Sr. Ar सुनवाई क" तार"ख / Date Of Hearing : 16/03/2023 घोषणा क" तार"ख/Date Of : 03/04/2023 Pronouncement O R D E R

For Appellant: Sri GVN Hari, AdvocateFor Respondent: Sri ON Hari Prasada Rao
Section 200ASection 234E

…आयकर अपील"यअ"धकरण, "वशाखापटणम पीठ, "वशाखापटणम IN THE INCOME TAX APPELLATE TRIBUNAL, VISAKHAPATNAM ‘SMC’ BENCH, VISAKHAPATNAM "ी दु"वू" आर एल रे"डी, "या"यक सद"य के सम" BEFORE SHRI DUVVURU RL REDDY, HON’BLE JUDICIAL MEMBER आयकर अपील सं./ I.T.A. No.74 TO 89/Viz/2023 ("नधा"रण वष" / Assessment Years: 2014-15 to 2017-18) SVVSSDSS School, Vs. Income Tax Officer, Annavaram. TDS, Ward-1, PAN: AFIPA 2580 C Rajahmundry. (अपीलाथ"/ Appellant) (""यथ"/ Respondent) अपीलाथ" क" ओर से/ Appellant by : Sri GVN Hari, Advocate ""याथ" क" ओर से / Respondent by : Sri ON Hari Prasada Rao, Sr. AR सुनवाई क" तार"ख / Date of Hearing : 16/03/2…

S V V S S D S S School, Annavaram vs. Income Tax Officer, TDS Ward-1, Rajahmundry

In the result, eight appeals filed by the assessee are dismissed

ITA 82/VIZ/2023[2016-17 (Q1-24Q)]Status: DisposedITAT Visakhapatnam03 Apr 2023

Bench: Shri Duvvuru Rl Reddy, Hon’Bleआयकर अपील सं./ I.T.A. No.74 To 89/Viz/2023 ("नधा"रण वष" / Assessment Years: 2014-15 To 2017-18) Svvssdss School, Vs. Income Tax Officer, Annavaram. Tds, Ward-1, Pan: Afipa 2580 C Rajahmundry. (अपीलाथ"/ Appellant) (""यथ"/ Respondent) अपीलाथ" क" ओर से/ Appellant By : Sri Gvn Hari, Advocate ""याथ" क" ओर से / Respondent By : Sri On Hari Prasada Rao, Sr. Ar सुनवाई क" तार"ख / Date Of Hearing : 16/03/2023 घोषणा क" तार"ख/Date Of : 03/04/2023 Pronouncement O R D E R

For Appellant: Sri GVN Hari, AdvocateFor Respondent: Sri ON Hari Prasada Rao
Section 200ASection 234E

…आयकर अपील"यअ"धकरण, "वशाखापटणम पीठ, "वशाखापटणम IN THE INCOME TAX APPELLATE TRIBUNAL, VISAKHAPATNAM ‘SMC’ BENCH, VISAKHAPATNAM "ी दु"वू" आर एल रे"डी, "या"यक सद"य के सम" BEFORE SHRI DUVVURU RL REDDY, HON’BLE JUDICIAL MEMBER आयकर अपील सं./ I.T.A. No.74 TO 89/Viz/2023 ("नधा"रण वष" / Assessment Years: 2014-15 to 2017-18) SVVSSDSS School, Vs. Income Tax Officer, Annavaram. TDS, Ward-1, PAN: AFIPA 2580 C Rajahmundry. (अपीलाथ"/ Appellant) (""यथ"/ Respondent) अपीलाथ" क" ओर से/ Appellant by : Sri GVN Hari, Advocate ""याथ" क" ओर से / Respondent by : Sri ON Hari Prasada Rao, Sr. AR सुनवाई क" तार"ख / Date of Hearing : 16/03/2…

S V V S S D S S School, Annavaram vs. Income Tax Officer, TDS Ward-1, Rajahmundry

In the result, eight appeals filed by the assessee are dismissed

ITA 81/VIZ/2023[2015-16 (Q4-24Q)]Status: DisposedITAT Visakhapatnam03 Apr 2023

Bench: Shri Duvvuru Rl Reddy, Hon’Bleआयकर अपील सं./ I.T.A. No.74 To 89/Viz/2023 ("नधा"रण वष" / Assessment Years: 2014-15 To 2017-18) Svvssdss School, Vs. Income Tax Officer, Annavaram. Tds, Ward-1, Pan: Afipa 2580 C Rajahmundry. (अपीलाथ"/ Appellant) (""यथ"/ Respondent) अपीलाथ" क" ओर से/ Appellant By : Sri Gvn Hari, Advocate ""याथ" क" ओर से / Respondent By : Sri On Hari Prasada Rao, Sr. Ar सुनवाई क" तार"ख / Date Of Hearing : 16/03/2023 घोषणा क" तार"ख/Date Of : 03/04/2023 Pronouncement O R D E R

For Appellant: Sri GVN Hari, AdvocateFor Respondent: Sri ON Hari Prasada Rao
Section 200ASection 234E

…आयकर अपील"यअ"धकरण, "वशाखापटणम पीठ, "वशाखापटणम IN THE INCOME TAX APPELLATE TRIBUNAL, VISAKHAPATNAM ‘SMC’ BENCH, VISAKHAPATNAM "ी दु"वू" आर एल रे"डी, "या"यक सद"य के सम" BEFORE SHRI DUVVURU RL REDDY, HON’BLE JUDICIAL MEMBER आयकर अपील सं./ I.T.A. No.74 TO 89/Viz/2023 ("नधा"रण वष" / Assessment Years: 2014-15 to 2017-18) SVVSSDSS School, Vs. Income Tax Officer, Annavaram. TDS, Ward-1, PAN: AFIPA 2580 C Rajahmundry. (अपीलाथ"/ Appellant) (""यथ"/ Respondent) अपीलाथ" क" ओर से/ Appellant by : Sri GVN Hari, Advocate ""याथ" क" ओर से / Respondent by : Sri ON Hari Prasada Rao, Sr. AR सुनवाई क" तार"ख / Date of Hearing : 16/03/2…

S V V S S D S S School, Annavaram vs. Income Tax Officer, TDS Ward-1, Rajahmundry

In the result, eight appeals filed by the assessee are dismissed

ITA 80/VIZ/2023[2015-16 (Q3-24Q)]Status: DisposedITAT Visakhapatnam03 Apr 2023

Bench: Shri Duvvuru Rl Reddy, Hon’Bleआयकर अपील सं./ I.T.A. No.74 To 89/Viz/2023 ("नधा"रण वष" / Assessment Years: 2014-15 To 2017-18) Svvssdss School, Vs. Income Tax Officer, Annavaram. Tds, Ward-1, Pan: Afipa 2580 C Rajahmundry. (अपीलाथ"/ Appellant) (""यथ"/ Respondent) अपीलाथ" क" ओर से/ Appellant By : Sri Gvn Hari, Advocate ""याथ" क" ओर से / Respondent By : Sri On Hari Prasada Rao, Sr. Ar सुनवाई क" तार"ख / Date Of Hearing : 16/03/2023 घोषणा क" तार"ख/Date Of : 03/04/2023 Pronouncement O R D E R

For Appellant: Sri GVN Hari, AdvocateFor Respondent: Sri ON Hari Prasada Rao
Section 200ASection 234E

…आयकर अपील"यअ"धकरण, "वशाखापटणम पीठ, "वशाखापटणम IN THE INCOME TAX APPELLATE TRIBUNAL, VISAKHAPATNAM ‘SMC’ BENCH, VISAKHAPATNAM "ी दु"वू" आर एल रे"डी, "या"यक सद"य के सम" BEFORE SHRI DUVVURU RL REDDY, HON’BLE JUDICIAL MEMBER आयकर अपील सं./ I.T.A. No.74 TO 89/Viz/2023 ("नधा"रण वष" / Assessment Years: 2014-15 to 2017-18) SVVSSDSS School, Vs. Income Tax Officer, Annavaram. TDS, Ward-1, PAN: AFIPA 2580 C Rajahmundry. (अपीलाथ"/ Appellant) (""यथ"/ Respondent) अपीलाथ" क" ओर से/ Appellant by : Sri GVN Hari, Advocate ""याथ" क" ओर से / Respondent by : Sri ON Hari Prasada Rao, Sr. AR सुनवाई क" तार"ख / Date of Hearing : 16/03/2…

S V V S S D S S School, Annavaram vs. Income Tax Officer, TDS Ward-1, Rajahmundry

In the result, eight appeals filed by the assessee are dismissed

ITA 79/VIZ/2023[2015-16 (Q2-24Q)]Status: DisposedITAT Visakhapatnam03 Apr 2023

Bench: Shri Duvvuru Rl Reddy, Hon’Bleआयकर अपील सं./ I.T.A. No.74 To 89/Viz/2023 ("नधा"रण वष" / Assessment Years: 2014-15 To 2017-18) Svvssdss School, Vs. Income Tax Officer, Annavaram. Tds, Ward-1, Pan: Afipa 2580 C Rajahmundry. (अपीलाथ"/ Appellant) (""यथ"/ Respondent) अपीलाथ" क" ओर से/ Appellant By : Sri Gvn Hari, Advocate ""याथ" क" ओर से / Respondent By : Sri On Hari Prasada Rao, Sr. Ar सुनवाई क" तार"ख / Date Of Hearing : 16/03/2023 घोषणा क" तार"ख/Date Of : 03/04/2023 Pronouncement O R D E R

For Appellant: Sri GVN Hari, AdvocateFor Respondent: Sri ON Hari Prasada Rao
Section 200ASection 234E

…आयकर अपील"यअ"धकरण, "वशाखापटणम पीठ, "वशाखापटणम IN THE INCOME TAX APPELLATE TRIBUNAL, VISAKHAPATNAM ‘SMC’ BENCH, VISAKHAPATNAM "ी दु"वू" आर एल रे"डी, "या"यक सद"य के सम" BEFORE SHRI DUVVURU RL REDDY, HON’BLE JUDICIAL MEMBER आयकर अपील सं./ I.T.A. No.74 TO 89/Viz/2023 ("नधा"रण वष" / Assessment Years: 2014-15 to 2017-18) SVVSSDSS School, Vs. Income Tax Officer, Annavaram. TDS, Ward-1, PAN: AFIPA 2580 C Rajahmundry. (अपीलाथ"/ Appellant) (""यथ"/ Respondent) अपीलाथ" क" ओर से/ Appellant by : Sri GVN Hari, Advocate ""याथ" क" ओर से / Respondent by : Sri ON Hari Prasada Rao, Sr. AR सुनवाई क" तार"ख / Date of Hearing : 16/03/2…

S V V S S D S S School, Annavaram vs. Income Tax Officer, TDS Ward-1, Rajahmundry

In the result, eight appeals filed by the assessee are dismissed

ITA 78/VIZ/2023[2015-16 (Q1-24Q)]Status: DisposedITAT Visakhapatnam03 Apr 2023

Bench: Shri Duvvuru Rl Reddy, Hon’Bleआयकर अपील सं./ I.T.A. No.74 To 89/Viz/2023 ("नधा"रण वष" / Assessment Years: 2014-15 To 2017-18) Svvssdss School, Vs. Income Tax Officer, Annavaram. Tds, Ward-1, Pan: Afipa 2580 C Rajahmundry. (अपीलाथ"/ Appellant) (""यथ"/ Respondent) अपीलाथ" क" ओर से/ Appellant By : Sri Gvn Hari, Advocate ""याथ" क" ओर से / Respondent By : Sri On Hari Prasada Rao, Sr. Ar सुनवाई क" तार"ख / Date Of Hearing : 16/03/2023 घोषणा क" तार"ख/Date Of : 03/04/2023 Pronouncement O R D E R

For Appellant: Sri GVN Hari, AdvocateFor Respondent: Sri ON Hari Prasada Rao
Section 200ASection 234E

…आयकर अपील"यअ"धकरण, "वशाखापटणम पीठ, "वशाखापटणम IN THE INCOME TAX APPELLATE TRIBUNAL, VISAKHAPATNAM ‘SMC’ BENCH, VISAKHAPATNAM "ी दु"वू" आर एल रे"डी, "या"यक सद"य के सम" BEFORE SHRI DUVVURU RL REDDY, HON’BLE JUDICIAL MEMBER आयकर अपील सं./ I.T.A. No.74 TO 89/Viz/2023 ("नधा"रण वष" / Assessment Years: 2014-15 to 2017-18) SVVSSDSS School, Vs. Income Tax Officer, Annavaram. TDS, Ward-1, PAN: AFIPA 2580 C Rajahmundry. (अपीलाथ"/ Appellant) (""यथ"/ Respondent) अपीलाथ" क" ओर से/ Appellant by : Sri GVN Hari, Advocate ""याथ" क" ओर से / Respondent by : Sri ON Hari Prasada Rao, Sr. AR सुनवाई क" तार"ख / Date of Hearing : 16/03/2…

S V V S S D S S School, Annavaram vs. Income Tax Officer, TDS Ward-1, Rajahmundry

In the result, eight appeals filed by the assessee are dismissed

ITA 77/VIZ/2023[2014-15 (Q4-24Q)]Status: DisposedITAT Visakhapatnam03 Apr 2023

Bench: Shri Duvvuru Rl Reddy, Hon’Bleआयकर अपील सं./ I.T.A. No.74 To 89/Viz/2023 ("नधा"रण वष" / Assessment Years: 2014-15 To 2017-18) Svvssdss School, Vs. Income Tax Officer, Annavaram. Tds, Ward-1, Pan: Afipa 2580 C Rajahmundry. (अपीलाथ"/ Appellant) (""यथ"/ Respondent) अपीलाथ" क" ओर से/ Appellant By : Sri Gvn Hari, Advocate ""याथ" क" ओर से / Respondent By : Sri On Hari Prasada Rao, Sr. Ar सुनवाई क" तार"ख / Date Of Hearing : 16/03/2023 घोषणा क" तार"ख/Date Of : 03/04/2023 Pronouncement O R D E R

For Appellant: Sri GVN Hari, AdvocateFor Respondent: Sri ON Hari Prasada Rao
Section 200ASection 234E

…आयकर अपील"यअ"धकरण, "वशाखापटणम पीठ, "वशाखापटणम IN THE INCOME TAX APPELLATE TRIBUNAL, VISAKHAPATNAM ‘SMC’ BENCH, VISAKHAPATNAM "ी दु"वू" आर एल रे"डी, "या"यक सद"य के सम" BEFORE SHRI DUVVURU RL REDDY, HON’BLE JUDICIAL MEMBER आयकर अपील सं./ I.T.A. No.74 TO 89/Viz/2023 ("नधा"रण वष" / Assessment Years: 2014-15 to 2017-18) SVVSSDSS School, Vs. Income Tax Officer, Annavaram. TDS, Ward-1, PAN: AFIPA 2580 C Rajahmundry. (अपीलाथ"/ Appellant) (""यथ"/ Respondent) अपीलाथ" क" ओर से/ Appellant by : Sri GVN Hari, Advocate ""याथ" क" ओर से / Respondent by : Sri ON Hari Prasada Rao, Sr. AR सुनवाई क" तार"ख / Date of Hearing : 16/03/2…

S V V S S D S S School, Annavaram vs. Income Tax Officer, TDS Ward-1, Rajahmundry

In the result, eight appeals filed by the assessee are dismissed

ITA 76/VIZ/2023[2014-15 (Q3-24Q)]Status: DisposedITAT Visakhapatnam03 Apr 2023

Bench: Shri Duvvuru Rl Reddy, Hon’Bleआयकर अपील सं./ I.T.A. No.74 To 89/Viz/2023 ("नधा"रण वष" / Assessment Years: 2014-15 To 2017-18) Svvssdss School, Vs. Income Tax Officer, Annavaram. Tds, Ward-1, Pan: Afipa 2580 C Rajahmundry. (अपीलाथ"/ Appellant) (""यथ"/ Respondent) अपीलाथ" क" ओर से/ Appellant By : Sri Gvn Hari, Advocate ""याथ" क" ओर से / Respondent By : Sri On Hari Prasada Rao, Sr. Ar सुनवाई क" तार"ख / Date Of Hearing : 16/03/2023 घोषणा क" तार"ख/Date Of : 03/04/2023 Pronouncement O R D E R

For Appellant: Sri GVN Hari, AdvocateFor Respondent: Sri ON Hari Prasada Rao
Section 200ASection 234E

…आयकर अपील"यअ"धकरण, "वशाखापटणम पीठ, "वशाखापटणम IN THE INCOME TAX APPELLATE TRIBUNAL, VISAKHAPATNAM ‘SMC’ BENCH, VISAKHAPATNAM "ी दु"वू" आर एल रे"डी, "या"यक सद"य के सम" BEFORE SHRI DUVVURU RL REDDY, HON’BLE JUDICIAL MEMBER आयकर अपील सं./ I.T.A. No.74 TO 89/Viz/2023 ("नधा"रण वष" / Assessment Years: 2014-15 to 2017-18) SVVSSDSS School, Vs. Income Tax Officer, Annavaram. TDS, Ward-1, PAN: AFIPA 2580 C Rajahmundry. (अपीलाथ"/ Appellant) (""यथ"/ Respondent) अपीलाथ" क" ओर से/ Appellant by : Sri GVN Hari, Advocate ""याथ" क" ओर से / Respondent by : Sri ON Hari Prasada Rao, Sr. AR सुनवाई क" तार"ख / Date of Hearing : 16/03/2…

S V V S S D S S School, Annavaram vs. Income Tax Officer, TDS Ward-1, Rajahmundry

In the result, eight appeals filed by the assessee are dismissed

ITA 75/VIZ/2023[2014-15 (Q2-24Q)]Status: DisposedITAT Visakhapatnam03 Apr 2023

Bench: Shri Duvvuru Rl Reddy, Hon’Bleआयकर अपील सं./ I.T.A. No.74 To 89/Viz/2023 ("नधा"रण वष" / Assessment Years: 2014-15 To 2017-18) Svvssdss School, Vs. Income Tax Officer, Annavaram. Tds, Ward-1, Pan: Afipa 2580 C Rajahmundry. (अपीलाथ"/ Appellant) (""यथ"/ Respondent) अपीलाथ" क" ओर से/ Appellant By : Sri Gvn Hari, Advocate ""याथ" क" ओर से / Respondent By : Sri On Hari Prasada Rao, Sr. Ar सुनवाई क" तार"ख / Date Of Hearing : 16/03/2023 घोषणा क" तार"ख/Date Of : 03/04/2023 Pronouncement O R D E R

For Appellant: Sri GVN Hari, AdvocateFor Respondent: Sri ON Hari Prasada Rao
Section 200ASection 234E

…आयकर अपील"यअ"धकरण, "वशाखापटणम पीठ, "वशाखापटणम IN THE INCOME TAX APPELLATE TRIBUNAL, VISAKHAPATNAM ‘SMC’ BENCH, VISAKHAPATNAM "ी दु"वू" आर एल रे"डी, "या"यक सद"य के सम" BEFORE SHRI DUVVURU RL REDDY, HON’BLE JUDICIAL MEMBER आयकर अपील सं./ I.T.A. No.74 TO 89/Viz/2023 ("नधा"रण वष" / Assessment Years: 2014-15 to 2017-18) SVVSSDSS School, Vs. Income Tax Officer, Annavaram. TDS, Ward-1, PAN: AFIPA 2580 C Rajahmundry. (अपीलाथ"/ Appellant) (""यथ"/ Respondent) अपीलाथ" क" ओर से/ Appellant by : Sri GVN Hari, Advocate ""याथ" क" ओर से / Respondent by : Sri ON Hari Prasada Rao, Sr. AR सुनवाई क" तार"ख / Date of Hearing : 16/03/2…

S V V S S D S S School, Annavaram vs. Income Tax Officer, TDS Ward-1, Rajahmundry

In the result, eight appeals filed by the assessee are dismissed

ITA 74/VIZ/2023[2014-15 (Q1-24Q)]Status: DisposedITAT Visakhapatnam03 Apr 2023

Bench: Shri Duvvuru Rl Reddy, Hon’Bleआयकर अपील सं./ I.T.A. No.74 To 89/Viz/2023 ("नधा"रण वष" / Assessment Years: 2014-15 To 2017-18) Svvssdss School, Vs. Income Tax Officer, Annavaram. Tds, Ward-1, Pan: Afipa 2580 C Rajahmundry. (अपीलाथ"/ Appellant) (""यथ"/ Respondent) अपीलाथ" क" ओर से/ Appellant By : Sri Gvn Hari, Advocate ""याथ" क" ओर से / Respondent By : Sri On Hari Prasada Rao, Sr. Ar सुनवाई क" तार"ख / Date Of Hearing : 16/03/2023 घोषणा क" तार"ख/Date Of : 03/04/2023 Pronouncement O R D E R

For Appellant: Sri GVN Hari, AdvocateFor Respondent: Sri ON Hari Prasada Rao
Section 200ASection 234E

…आयकर अपील"यअ"धकरण, "वशाखापटणम पीठ, "वशाखापटणम IN THE INCOME TAX APPELLATE TRIBUNAL, VISAKHAPATNAM ‘SMC’ BENCH, VISAKHAPATNAM "ी दु"वू" आर एल रे"डी, "या"यक सद"य के सम" BEFORE SHRI DUVVURU RL REDDY, HON’BLE JUDICIAL MEMBER आयकर अपील सं./ I.T.A. No.74 TO 89/Viz/2023 ("नधा"रण वष" / Assessment Years: 2014-15 to 2017-18) SVVSSDSS School, Vs. Income Tax Officer, Annavaram. TDS, Ward-1, PAN: AFIPA 2580 C Rajahmundry. (अपीलाथ"/ Appellant) (""यथ"/ Respondent) अपीलाथ" क" ओर से/ Appellant by : Sri GVN Hari, Advocate ""याथ" क" ओर से / Respondent by : Sri ON Hari Prasada Rao, Sr. AR सुनवाई क" तार"ख / Date of Hearing : 16/03/2…

Rimmalpudi Bhaskara Pattabhi Ramana Choudary, Rajahmundry vs. Income Tax Officer, TDS Ward-1, Rajahmundry

In the result, five appeals filed by the assessee are dismissed

ITA 67/VIZ/2023[2016-17]Status: DisposedITAT Visakhapatnam31 Mar 2023AY 2016-17

Bench: Shri Duvvuru Rl Reddy, Hon’Bleआयकर अपील सं./ I.T.A. No.46 To 67/Viz/2023 ("नधा"रण वष" / Assessment Years: 2013-14 To 2016-17) Rimmalpudi Bhaskara Pattabhi Vs. Income Tax Officer, Ramana Choudary, Tds, Ward-1, Rajahmundry. Rajahmundry. Pan: Afcpr 2275 M (अपीलाथ"/ Appellant) (""यथ"/ Respondent) अपीलाथ" क" ओर से/ Appellant By : Sri Gvn Hari, Advocate ""याथ" क" ओर से / Respondent By : Sri On Hari Prasada Rao, Sr. Ar सुनवाई क" तार"ख / Date Of Hearing : 16/03/2023 घोषणा क" तार"ख/Date Of : 31/03/2023 Pronouncement O R D E R

For Appellant: Sri GVN Hari, AdvocateFor Respondent: Sri ON Hari Prasada Rao
Section 200ASection 234E

…आयकर अपील"यअ"धकरण, "वशाखापटणम पीठ, "वशाखापटणम IN THE INCOME TAX APPELLATE TRIBUNAL, VISAKHAPATNAM ‘SMC’ BENCH, VISAKHAPATNAM "ी दु"वू" आर एल रे"डी, "या"यक सद"य के सम" BEFORE SHRI DUVVURU RL REDDY, HON’BLE JUDICIAL MEMBER आयकर अपील सं./ I.T.A. No.46 TO 67/Viz/2023 ("नधा"रण वष" / Assessment Years: 2013-14 to 2016-17) Rimmalpudi Bhaskara Pattabhi Vs. Income Tax Officer, Ramana Choudary, TDS, Ward-1, Rajahmundry. Rajahmundry. PAN: AFCPR 2275 M (अपीलाथ"/ Appellant) (""यथ"/ Respondent) अपीलाथ" क" ओर से/ Appellant by : Sri GVN Hari, Advocate ""याथ" क" ओर से / Respondent by : Sri ON Hari Prasada Rao, Sr. AR सुनवाई क" ता…

Rimmalpudi Bhaskara Pattabhi Ramana Choudary, Rajahmundry vs. Income Tax Officer, TDS Ward-1, Rajahmundry

In the result, five appeals filed by the assessee are dismissed

ITA 66/VIZ/2023[2016-17]Status: DisposedITAT Visakhapatnam31 Mar 2023AY 2016-17

Bench: Shri Duvvuru Rl Reddy, Hon’Bleआयकर अपील सं./ I.T.A. No.46 To 67/Viz/2023 ("नधा"रण वष" / Assessment Years: 2013-14 To 2016-17) Rimmalpudi Bhaskara Pattabhi Vs. Income Tax Officer, Ramana Choudary, Tds, Ward-1, Rajahmundry. Rajahmundry. Pan: Afcpr 2275 M (अपीलाथ"/ Appellant) (""यथ"/ Respondent) अपीलाथ" क" ओर से/ Appellant By : Sri Gvn Hari, Advocate ""याथ" क" ओर से / Respondent By : Sri On Hari Prasada Rao, Sr. Ar सुनवाई क" तार"ख / Date Of Hearing : 16/03/2023 घोषणा क" तार"ख/Date Of : 31/03/2023 Pronouncement O R D E R

For Appellant: Sri GVN Hari, AdvocateFor Respondent: Sri ON Hari Prasada Rao
Section 200ASection 234E

…आयकर अपील"यअ"धकरण, "वशाखापटणम पीठ, "वशाखापटणम IN THE INCOME TAX APPELLATE TRIBUNAL, VISAKHAPATNAM ‘SMC’ BENCH, VISAKHAPATNAM "ी दु"वू" आर एल रे"डी, "या"यक सद"य के सम" BEFORE SHRI DUVVURU RL REDDY, HON’BLE JUDICIAL MEMBER आयकर अपील सं./ I.T.A. No.46 TO 67/Viz/2023 ("नधा"रण वष" / Assessment Years: 2013-14 to 2016-17) Rimmalpudi Bhaskara Pattabhi Vs. Income Tax Officer, Ramana Choudary, TDS, Ward-1, Rajahmundry. Rajahmundry. PAN: AFCPR 2275 M (अपीलाथ"/ Appellant) (""यथ"/ Respondent) अपीलाथ" क" ओर से/ Appellant by : Sri GVN Hari, Advocate ""याथ" क" ओर से / Respondent by : Sri ON Hari Prasada Rao, Sr. AR सुनवाई क" ता…

Rimmalpudi Bhaskara Pattabhi Ramana Choudary, Rajahmundry vs. Income Tax Officer, TDS Ward-1, Rajahmundry

In the result, five appeals filed by the assessee are dismissed

ITA 65/VIZ/2023[2016-17]Status: DisposedITAT Visakhapatnam31 Mar 2023AY 2016-17

Bench: Shri Duvvuru Rl Reddy, Hon’Bleआयकर अपील सं./ I.T.A. No.46 To 67/Viz/2023 ("नधा"रण वष" / Assessment Years: 2013-14 To 2016-17) Rimmalpudi Bhaskara Pattabhi Vs. Income Tax Officer, Ramana Choudary, Tds, Ward-1, Rajahmundry. Rajahmundry. Pan: Afcpr 2275 M (अपीलाथ"/ Appellant) (""यथ"/ Respondent) अपीलाथ" क" ओर से/ Appellant By : Sri Gvn Hari, Advocate ""याथ" क" ओर से / Respondent By : Sri On Hari Prasada Rao, Sr. Ar सुनवाई क" तार"ख / Date Of Hearing : 16/03/2023 घोषणा क" तार"ख/Date Of : 31/03/2023 Pronouncement O R D E R

For Appellant: Sri GVN Hari, AdvocateFor Respondent: Sri ON Hari Prasada Rao
Section 200ASection 234E

…आयकर अपील"यअ"धकरण, "वशाखापटणम पीठ, "वशाखापटणम IN THE INCOME TAX APPELLATE TRIBUNAL, VISAKHAPATNAM ‘SMC’ BENCH, VISAKHAPATNAM "ी दु"वू" आर एल रे"डी, "या"यक सद"य के सम" BEFORE SHRI DUVVURU RL REDDY, HON’BLE JUDICIAL MEMBER आयकर अपील सं./ I.T.A. No.46 TO 67/Viz/2023 ("नधा"रण वष" / Assessment Years: 2013-14 to 2016-17) Rimmalpudi Bhaskara Pattabhi Vs. Income Tax Officer, Ramana Choudary, TDS, Ward-1, Rajahmundry. Rajahmundry. PAN: AFCPR 2275 M (अपीलाथ"/ Appellant) (""यथ"/ Respondent) अपीलाथ" क" ओर से/ Appellant by : Sri GVN Hari, Advocate ""याथ" क" ओर से / Respondent by : Sri ON Hari Prasada Rao, Sr. AR सुनवाई क" ता…

Rimmalpudi Bhaskara Pattabhi Ramana Choudary, Rajahmundry vs. Income Tax Officer, TDS Ward-1, Rajahmundry

In the result, five appeals filed by the assessee are dismissed

ITA 64/VIZ/2023[2016-17]Status: DisposedITAT Visakhapatnam31 Mar 2023AY 2016-17

Bench: Shri Duvvuru Rl Reddy, Hon’Bleआयकर अपील सं./ I.T.A. No.46 To 67/Viz/2023 ("नधा"रण वष" / Assessment Years: 2013-14 To 2016-17) Rimmalpudi Bhaskara Pattabhi Vs. Income Tax Officer, Ramana Choudary, Tds, Ward-1, Rajahmundry. Rajahmundry. Pan: Afcpr 2275 M (अपीलाथ"/ Appellant) (""यथ"/ Respondent) अपीलाथ" क" ओर से/ Appellant By : Sri Gvn Hari, Advocate ""याथ" क" ओर से / Respondent By : Sri On Hari Prasada Rao, Sr. Ar सुनवाई क" तार"ख / Date Of Hearing : 16/03/2023 घोषणा क" तार"ख/Date Of : 31/03/2023 Pronouncement O R D E R

For Appellant: Sri GVN Hari, AdvocateFor Respondent: Sri ON Hari Prasada Rao
Section 200ASection 234E

…आयकर अपील"यअ"धकरण, "वशाखापटणम पीठ, "वशाखापटणम IN THE INCOME TAX APPELLATE TRIBUNAL, VISAKHAPATNAM ‘SMC’ BENCH, VISAKHAPATNAM "ी दु"वू" आर एल रे"डी, "या"यक सद"य के सम" BEFORE SHRI DUVVURU RL REDDY, HON’BLE JUDICIAL MEMBER आयकर अपील सं./ I.T.A. No.46 TO 67/Viz/2023 ("नधा"रण वष" / Assessment Years: 2013-14 to 2016-17) Rimmalpudi Bhaskara Pattabhi Vs. Income Tax Officer, Ramana Choudary, TDS, Ward-1, Rajahmundry. Rajahmundry. PAN: AFCPR 2275 M (अपीलाथ"/ Appellant) (""यथ"/ Respondent) अपीलाथ" क" ओर से/ Appellant by : Sri GVN Hari, Advocate ""याथ" क" ओर से / Respondent by : Sri ON Hari Prasada Rao, Sr. AR सुनवाई क" ता…

Rimmalpudi Bhaskara Pattabhi Ramana Choudary, Rajahmundry vs. Income Tax Officer, TDS Ward-1, Rajahmundry

In the result, five appeals filed by the assessee are dismissed

ITA 63/VIZ/2023[2016-17]Status: DisposedITAT Visakhapatnam31 Mar 2023AY 2016-17

Bench: Shri Duvvuru Rl Reddy, Hon’Bleआयकर अपील सं./ I.T.A. No.46 To 67/Viz/2023 ("नधा"रण वष" / Assessment Years: 2013-14 To 2016-17) Rimmalpudi Bhaskara Pattabhi Vs. Income Tax Officer, Ramana Choudary, Tds, Ward-1, Rajahmundry. Rajahmundry. Pan: Afcpr 2275 M (अपीलाथ"/ Appellant) (""यथ"/ Respondent) अपीलाथ" क" ओर से/ Appellant By : Sri Gvn Hari, Advocate ""याथ" क" ओर से / Respondent By : Sri On Hari Prasada Rao, Sr. Ar सुनवाई क" तार"ख / Date Of Hearing : 16/03/2023 घोषणा क" तार"ख/Date Of : 31/03/2023 Pronouncement O R D E R

For Appellant: Sri GVN Hari, AdvocateFor Respondent: Sri ON Hari Prasada Rao
Section 200ASection 234E

…आयकर अपील"यअ"धकरण, "वशाखापटणम पीठ, "वशाखापटणम IN THE INCOME TAX APPELLATE TRIBUNAL, VISAKHAPATNAM ‘SMC’ BENCH, VISAKHAPATNAM "ी दु"वू" आर एल रे"डी, "या"यक सद"य के सम" BEFORE SHRI DUVVURU RL REDDY, HON’BLE JUDICIAL MEMBER आयकर अपील सं./ I.T.A. No.46 TO 67/Viz/2023 ("नधा"रण वष" / Assessment Years: 2013-14 to 2016-17) Rimmalpudi Bhaskara Pattabhi Vs. Income Tax Officer, Ramana Choudary, TDS, Ward-1, Rajahmundry. Rajahmundry. PAN: AFCPR 2275 M (अपीलाथ"/ Appellant) (""यथ"/ Respondent) अपीलाथ" क" ओर से/ Appellant by : Sri GVN Hari, Advocate ""याथ" क" ओर से / Respondent by : Sri ON Hari Prasada Rao, Sr. AR सुनवाई क" ता…

Rimmalpudi Bhaskara Pattabhi Ramana Choudary, Rajahmundry vs. Income Tax Officer, TDS Ward-1, Rajahmundry

In the result, five appeals filed by the assessee are dismissed

ITA 62/VIZ/2023[2015-16]Status: DisposedITAT Visakhapatnam31 Mar 2023AY 2015-16

Bench: Shri Duvvuru Rl Reddy, Hon’Bleआयकर अपील सं./ I.T.A. No.46 To 67/Viz/2023 ("नधा"रण वष" / Assessment Years: 2013-14 To 2016-17) Rimmalpudi Bhaskara Pattabhi Vs. Income Tax Officer, Ramana Choudary, Tds, Ward-1, Rajahmundry. Rajahmundry. Pan: Afcpr 2275 M (अपीलाथ"/ Appellant) (""यथ"/ Respondent) अपीलाथ" क" ओर से/ Appellant By : Sri Gvn Hari, Advocate ""याथ" क" ओर से / Respondent By : Sri On Hari Prasada Rao, Sr. Ar सुनवाई क" तार"ख / Date Of Hearing : 16/03/2023 घोषणा क" तार"ख/Date Of : 31/03/2023 Pronouncement O R D E R

For Appellant: Sri GVN Hari, AdvocateFor Respondent: Sri ON Hari Prasada Rao
Section 200ASection 234E

…आयकर अपील"यअ"धकरण, "वशाखापटणम पीठ, "वशाखापटणम IN THE INCOME TAX APPELLATE TRIBUNAL, VISAKHAPATNAM ‘SMC’ BENCH, VISAKHAPATNAM "ी दु"वू" आर एल रे"डी, "या"यक सद"य के सम" BEFORE SHRI DUVVURU RL REDDY, HON’BLE JUDICIAL MEMBER आयकर अपील सं./ I.T.A. No.46 TO 67/Viz/2023 ("नधा"रण वष" / Assessment Years: 2013-14 to 2016-17) Rimmalpudi Bhaskara Pattabhi Vs. Income Tax Officer, Ramana Choudary, TDS, Ward-1, Rajahmundry. Rajahmundry. PAN: AFCPR 2275 M (अपीलाथ"/ Appellant) (""यथ"/ Respondent) अपीलाथ" क" ओर से/ Appellant by : Sri GVN Hari, Advocate ""याथ" क" ओर से / Respondent by : Sri ON Hari Prasada Rao, Sr. AR सुनवाई क" ता…

Rimmalpudi Bhaskara Pattabhi Ramana Choudary, Rajahmundry vs. Income Tax Officer, TDS Ward-1, Rajahmundry

In the result, five appeals filed by the assessee are dismissed

ITA 61/VIZ/2023[2015-16]Status: DisposedITAT Visakhapatnam31 Mar 2023AY 2015-16

Bench: Shri Duvvuru Rl Reddy, Hon’Bleआयकर अपील सं./ I.T.A. No.46 To 67/Viz/2023 ("नधा"रण वष" / Assessment Years: 2013-14 To 2016-17) Rimmalpudi Bhaskara Pattabhi Vs. Income Tax Officer, Ramana Choudary, Tds, Ward-1, Rajahmundry. Rajahmundry. Pan: Afcpr 2275 M (अपीलाथ"/ Appellant) (""यथ"/ Respondent) अपीलाथ" क" ओर से/ Appellant By : Sri Gvn Hari, Advocate ""याथ" क" ओर से / Respondent By : Sri On Hari Prasada Rao, Sr. Ar सुनवाई क" तार"ख / Date Of Hearing : 16/03/2023 घोषणा क" तार"ख/Date Of : 31/03/2023 Pronouncement O R D E R

For Appellant: Sri GVN Hari, AdvocateFor Respondent: Sri ON Hari Prasada Rao
Section 200ASection 234E

…आयकर अपील"यअ"धकरण, "वशाखापटणम पीठ, "वशाखापटणम IN THE INCOME TAX APPELLATE TRIBUNAL, VISAKHAPATNAM ‘SMC’ BENCH, VISAKHAPATNAM "ी दु"वू" आर एल रे"डी, "या"यक सद"य के सम" BEFORE SHRI DUVVURU RL REDDY, HON’BLE JUDICIAL MEMBER आयकर अपील सं./ I.T.A. No.46 TO 67/Viz/2023 ("नधा"रण वष" / Assessment Years: 2013-14 to 2016-17) Rimmalpudi Bhaskara Pattabhi Vs. Income Tax Officer, Ramana Choudary, TDS, Ward-1, Rajahmundry. Rajahmundry. PAN: AFCPR 2275 M (अपीलाथ"/ Appellant) (""यथ"/ Respondent) अपीलाथ" क" ओर से/ Appellant by : Sri GVN Hari, Advocate ""याथ" क" ओर से / Respondent by : Sri ON Hari Prasada Rao, Sr. AR सुनवाई क" ता…

Rimmalpudi Bhaskara Pattabhi Ramana Choudary, Rajahmundry vs. Income Tax Officer, TDS Ward-1, Rajahmundry

In the result, five appeals filed by the assessee are dismissed

ITA 60/VIZ/2023[2015-16]Status: DisposedITAT Visakhapatnam31 Mar 2023AY 2015-16

Bench: Shri Duvvuru Rl Reddy, Hon’Bleआयकर अपील सं./ I.T.A. No.46 To 67/Viz/2023 ("नधा"रण वष" / Assessment Years: 2013-14 To 2016-17) Rimmalpudi Bhaskara Pattabhi Vs. Income Tax Officer, Ramana Choudary, Tds, Ward-1, Rajahmundry. Rajahmundry. Pan: Afcpr 2275 M (अपीलाथ"/ Appellant) (""यथ"/ Respondent) अपीलाथ" क" ओर से/ Appellant By : Sri Gvn Hari, Advocate ""याथ" क" ओर से / Respondent By : Sri On Hari Prasada Rao, Sr. Ar सुनवाई क" तार"ख / Date Of Hearing : 16/03/2023 घोषणा क" तार"ख/Date Of : 31/03/2023 Pronouncement O R D E R

For Appellant: Sri GVN Hari, AdvocateFor Respondent: Sri ON Hari Prasada Rao
Section 200ASection 234E

…आयकर अपील"यअ"धकरण, "वशाखापटणम पीठ, "वशाखापटणम IN THE INCOME TAX APPELLATE TRIBUNAL, VISAKHAPATNAM ‘SMC’ BENCH, VISAKHAPATNAM "ी दु"वू" आर एल रे"डी, "या"यक सद"य के सम" BEFORE SHRI DUVVURU RL REDDY, HON’BLE JUDICIAL MEMBER आयकर अपील सं./ I.T.A. No.46 TO 67/Viz/2023 ("नधा"रण वष" / Assessment Years: 2013-14 to 2016-17) Rimmalpudi Bhaskara Pattabhi Vs. Income Tax Officer, Ramana Choudary, TDS, Ward-1, Rajahmundry. Rajahmundry. PAN: AFCPR 2275 M (अपीलाथ"/ Appellant) (""यथ"/ Respondent) अपीलाथ" क" ओर से/ Appellant by : Sri GVN Hari, Advocate ""याथ" क" ओर से / Respondent by : Sri ON Hari Prasada Rao, Sr. AR सुनवाई क" ता…

Rimmalpudi Bhaskara Pattabhi Ramana Choudary, Rajahmundry vs. Income Tax Officer, TDS Ward-1, Rajahmundry

In the result, five appeals filed by the assessee are dismissed

ITA 59/VIZ/2023[2015-16]Status: DisposedITAT Visakhapatnam31 Mar 2023AY 2015-16

Bench: Shri Duvvuru Rl Reddy, Hon’Bleआयकर अपील सं./ I.T.A. No.46 To 67/Viz/2023 ("नधा"रण वष" / Assessment Years: 2013-14 To 2016-17) Rimmalpudi Bhaskara Pattabhi Vs. Income Tax Officer, Ramana Choudary, Tds, Ward-1, Rajahmundry. Rajahmundry. Pan: Afcpr 2275 M (अपीलाथ"/ Appellant) (""यथ"/ Respondent) अपीलाथ" क" ओर से/ Appellant By : Sri Gvn Hari, Advocate ""याथ" क" ओर से / Respondent By : Sri On Hari Prasada Rao, Sr. Ar सुनवाई क" तार"ख / Date Of Hearing : 16/03/2023 घोषणा क" तार"ख/Date Of : 31/03/2023 Pronouncement O R D E R

For Appellant: Sri GVN Hari, AdvocateFor Respondent: Sri ON Hari Prasada Rao
Section 200ASection 234E

…आयकर अपील"यअ"धकरण, "वशाखापटणम पीठ, "वशाखापटणम IN THE INCOME TAX APPELLATE TRIBUNAL, VISAKHAPATNAM ‘SMC’ BENCH, VISAKHAPATNAM "ी दु"वू" आर एल रे"डी, "या"यक सद"य के सम" BEFORE SHRI DUVVURU RL REDDY, HON’BLE JUDICIAL MEMBER आयकर अपील सं./ I.T.A. No.46 TO 67/Viz/2023 ("नधा"रण वष" / Assessment Years: 2013-14 to 2016-17) Rimmalpudi Bhaskara Pattabhi Vs. Income Tax Officer, Ramana Choudary, TDS, Ward-1, Rajahmundry. Rajahmundry. PAN: AFCPR 2275 M (अपीलाथ"/ Appellant) (""यथ"/ Respondent) अपीलाथ" क" ओर से/ Appellant by : Sri GVN Hari, Advocate ""याथ" क" ओर से / Respondent by : Sri ON Hari Prasada Rao, Sr. AR सुनवाई क" ता…

Rimmalpudi Bhaskara Pattabhi Ramana Choudary, Rajahmundry vs. Income Tax Officer, TDS Ward-1, Rajahmundry

In the result, five appeals filed by the assessee are dismissed

ITA 58/VIZ/2023[2014-15]Status: DisposedITAT Visakhapatnam31 Mar 2023AY 2014-15

Bench: Shri Duvvuru Rl Reddy, Hon’Bleआयकर अपील सं./ I.T.A. No.46 To 67/Viz/2023 ("नधा"रण वष" / Assessment Years: 2013-14 To 2016-17) Rimmalpudi Bhaskara Pattabhi Vs. Income Tax Officer, Ramana Choudary, Tds, Ward-1, Rajahmundry. Rajahmundry. Pan: Afcpr 2275 M (अपीलाथ"/ Appellant) (""यथ"/ Respondent) अपीलाथ" क" ओर से/ Appellant By : Sri Gvn Hari, Advocate ""याथ" क" ओर से / Respondent By : Sri On Hari Prasada Rao, Sr. Ar सुनवाई क" तार"ख / Date Of Hearing : 16/03/2023 घोषणा क" तार"ख/Date Of : 31/03/2023 Pronouncement O R D E R

For Appellant: Sri GVN Hari, AdvocateFor Respondent: Sri ON Hari Prasada Rao
Section 200ASection 234E

…आयकर अपील"यअ"धकरण, "वशाखापटणम पीठ, "वशाखापटणम IN THE INCOME TAX APPELLATE TRIBUNAL, VISAKHAPATNAM ‘SMC’ BENCH, VISAKHAPATNAM "ी दु"वू" आर एल रे"डी, "या"यक सद"य के सम" BEFORE SHRI DUVVURU RL REDDY, HON’BLE JUDICIAL MEMBER आयकर अपील सं./ I.T.A. No.46 TO 67/Viz/2023 ("नधा"रण वष" / Assessment Years: 2013-14 to 2016-17) Rimmalpudi Bhaskara Pattabhi Vs. Income Tax Officer, Ramana Choudary, TDS, Ward-1, Rajahmundry. Rajahmundry. PAN: AFCPR 2275 M (अपीलाथ"/ Appellant) (""यथ"/ Respondent) अपीलाथ" क" ओर से/ Appellant by : Sri GVN Hari, Advocate ""याथ" क" ओर से / Respondent by : Sri ON Hari Prasada Rao, Sr. AR सुनवाई क" ता…