M/S JAYALAKSHMI MUTUALLY AIDED AND MULTI PURPOSECO-OPERATIVE SOCIETY LTD.,,KAKINADA vs. THE ITO (TDS),, RAJAHMUNDRY

In the result, appeal of the assessee is dismissed

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अऩीऱ सं./ I.T.A. No.342/Viz/2013 (ननधधारण वषा / Assessment Year : 2010-11) M/S. Jayalakshmi Mutually Aided Vs. Income Tax Officer (Tds) & Multi Purpose Cooperative Rajahmundry. Society Ltd., D.No.9-159, Sri Lakshmi Complex, Sarpavaram Jn, Kakinada. Pan: Aaeft 6471 A (अऩीऱधथी/ Appellant) (प्रत्यथी/ Respondent) अऩीऱधथी की ओर से/ Appellant By : No Representation प्रत्यधथी की ओर से / Respondent By : Sri Spg Mudaliar, Sr. Ar सुनवधई की तधरीख / Date Of Hearing : 02/06/2022 घोषणध की तधरीख/Date Of : 08/07/2022 Pronouncement O R D E R Per S. Balakrishnan:

Income Tax Officer (TDS) erred in making additions to the tune of Rs. 2,07,210 for the AY 2010- 11. The CIT(A) erred

M/S. ABC ENGINEERING WORKS,,VIJAYAWADA vs. THE DY. CIT,, VIJAYAWADA

Bench: Shri V. Durga Rao& Shri D.S. Sunder Singhआयकर अपील सं./I.T.A.No.112/Viz/2013 (निर्धारण वर्ा/Assessment Year : 2008-09) Dy.Cit, Circle-2(1) Vs. M/S Abc Engineering Works Vijayawada Plot No.24, 2Nd Road Autonagar, Vijayawada [Pan : Aaffa7383K] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) Cross Objection No.79/Viz/2013 (Arising Out Of I.T.A.No.112/Viz/2013) (निर्धारण वर्ा/Assessment Year : 2008-09) M/S Abc Engineering Works Vs. Dy.Cit, Circle-2(1) Plot No.24, 2Nd Road Vijayawada Autonagar, Vijayawada [Pan : Aaffa7383K] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) आयकर अपील सं./I.T.A.No. 210/Viz/2015 & 75/Viz/2017 (निर्धारण वर्ा/Assessment Year : 2010-11 & 2012-13) M/S Abc Engineering Works Vs. Dy.Cit, Circle-2(1) Plot No.24, 2Nd Road Vijayawada Autonagar , Vijayawada [Pan : Aaffa7383K] Dy.Cit, Circle-1(1) Vijayawada (प्रत्यर्थी/ Respondent) (अपीलार्थी/ Appellant)

TDS certificates and the gross receipts admitted by the assessee in the profit and loss account and arrived at the difference of Rs.7,98,79,632/- short admission by the assessee. Thus, the Ld.CIT(A) held that the AO neither examined the gross receipts nor considered for estimation of income by the AO, hence, set aside the order

M/S ABC ENGINEERING WORKS,,VIJAYAWADA vs. THE DCIT,, VIJAYAWADA

Bench: Shri V. Durga Rao& Shri D.S. Sunder Singhआयकर अपील सं./I.T.A.No.112/Viz/2013 (निर्धारण वर्ा/Assessment Year : 2008-09) Dy.Cit, Circle-2(1) Vs. M/S Abc Engineering Works Vijayawada Plot No.24, 2Nd Road Autonagar, Vijayawada [Pan : Aaffa7383K] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) Cross Objection No.79/Viz/2013 (Arising Out Of I.T.A.No.112/Viz/2013) (निर्धारण वर्ा/Assessment Year : 2008-09) M/S Abc Engineering Works Vs. Dy.Cit, Circle-2(1) Plot No.24, 2Nd Road Vijayawada Autonagar, Vijayawada [Pan : Aaffa7383K] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) आयकर अपील सं./I.T.A.No. 210/Viz/2015 & 75/Viz/2017 (निर्धारण वर्ा/Assessment Year : 2010-11 & 2012-13) M/S Abc Engineering Works Vs. Dy.Cit, Circle-2(1) Plot No.24, 2Nd Road Vijayawada Autonagar , Vijayawada [Pan : Aaffa7383K] Dy.Cit, Circle-1(1) Vijayawada (प्रत्यर्थी/ Respondent) (अपीलार्थी/ Appellant)

TDS certificates and the gross receipts admitted by the assessee in the profit and loss account and arrived at the difference of Rs.7,98,79,632/- short admission by the assessee. Thus, the Ld.CIT(A) held that the AO neither examined the gross receipts nor considered for estimation of income by the AO, hence, set aside the order

THE ACIT,, VIJAYAWADA vs. M/S. ABC ENGINEERING WORKERS,, VIJAYAWADA

Bench: Shri V. Durga Rao& Shri D.S. Sunder Singhआयकर अपील सं./I.T.A.No.112/Viz/2013 (निर्धारण वर्ा/Assessment Year : 2008-09) Dy.Cit, Circle-2(1) Vs. M/S Abc Engineering Works Vijayawada Plot No.24, 2Nd Road Autonagar, Vijayawada [Pan : Aaffa7383K] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) Cross Objection No.79/Viz/2013 (Arising Out Of I.T.A.No.112/Viz/2013) (निर्धारण वर्ा/Assessment Year : 2008-09) M/S Abc Engineering Works Vs. Dy.Cit, Circle-2(1) Plot No.24, 2Nd Road Vijayawada Autonagar, Vijayawada [Pan : Aaffa7383K] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) आयकर अपील सं./I.T.A.No. 210/Viz/2015 & 75/Viz/2017 (निर्धारण वर्ा/Assessment Year : 2010-11 & 2012-13) M/S Abc Engineering Works Vs. Dy.Cit, Circle-2(1) Plot No.24, 2Nd Road Vijayawada Autonagar , Vijayawada [Pan : Aaffa7383K] Dy.Cit, Circle-1(1) Vijayawada (प्रत्यर्थी/ Respondent) (अपीलार्थी/ Appellant)

TDS certificates and the gross receipts admitted by the assessee in the profit and loss account and arrived at the difference of Rs.7,98,79,632/- short admission by the assessee. Thus, the Ld.CIT(A) held that the AO neither examined the gross receipts nor considered for estimation of income by the AO, hence, set aside the order

THE ACIT,, VIJAYAWADA vs. M/S. ABC ENGINEERING WORKS,, VIJAYAWADA

Bench: Shri V. Durga Rao& Shri D.S. Sunder Singhआयकर अपील सं./I.T.A.No.112/Viz/2013 (निर्धारण वर्ा/Assessment Year : 2008-09) Dy.Cit, Circle-2(1) Vs. M/S Abc Engineering Works Vijayawada Plot No.24, 2Nd Road Autonagar, Vijayawada [Pan : Aaffa7383K] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) Cross Objection No.79/Viz/2013 (Arising Out Of I.T.A.No.112/Viz/2013) (निर्धारण वर्ा/Assessment Year : 2008-09) M/S Abc Engineering Works Vs. Dy.Cit, Circle-2(1) Plot No.24, 2Nd Road Vijayawada Autonagar, Vijayawada [Pan : Aaffa7383K] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) आयकर अपील सं./I.T.A.No. 210/Viz/2015 & 75/Viz/2017 (निर्धारण वर्ा/Assessment Year : 2010-11 & 2012-13) M/S Abc Engineering Works Vs. Dy.Cit, Circle-2(1) Plot No.24, 2Nd Road Vijayawada Autonagar , Vijayawada [Pan : Aaffa7383K] Dy.Cit, Circle-1(1) Vijayawada (प्रत्यर्थी/ Respondent) (अपीलार्थी/ Appellant)

TDS certificates and the gross receipts admitted by the assessee in the profit and loss account and arrived at the difference of Rs.7,98,79,632/- short admission by the assessee. Thus, the Ld.CIT(A) held that the AO neither examined the gross receipts nor considered for estimation of income by the AO, hence, set aside the order

THE ACIT,, VIJAYAWADA vs. M/S. ABC ENGINEERING WORKS,, VIJAYAWADA

Bench: Shri V. Durga Rao& Shri D.S. Sunder Singhआयकर अपील सं./I.T.A.No.112/Viz/2013 (निर्धारण वर्ा/Assessment Year : 2008-09) Dy.Cit, Circle-2(1) Vs. M/S Abc Engineering Works Vijayawada Plot No.24, 2Nd Road Autonagar, Vijayawada [Pan : Aaffa7383K] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) Cross Objection No.79/Viz/2013 (Arising Out Of I.T.A.No.112/Viz/2013) (निर्धारण वर्ा/Assessment Year : 2008-09) M/S Abc Engineering Works Vs. Dy.Cit, Circle-2(1) Plot No.24, 2Nd Road Vijayawada Autonagar, Vijayawada [Pan : Aaffa7383K] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) आयकर अपील सं./I.T.A.No. 210/Viz/2015 & 75/Viz/2017 (निर्धारण वर्ा/Assessment Year : 2010-11 & 2012-13) M/S Abc Engineering Works Vs. Dy.Cit, Circle-2(1) Plot No.24, 2Nd Road Vijayawada Autonagar , Vijayawada [Pan : Aaffa7383K] Dy.Cit, Circle-1(1) Vijayawada (प्रत्यर्थी/ Respondent) (अपीलार्थी/ Appellant)

TDS certificates and the gross receipts admitted by the assessee in the profit and loss account and arrived at the difference of Rs.7,98,79,632/- short admission by the assessee. Thus, the Ld.CIT(A) held that the AO neither examined the gross receipts nor considered for estimation of income by the AO, hence, set aside the order

DCIT, CIRCLE -3(1), VISAKHAPATNAM vs. NORD ANGLIA EDUCATION INFRASTRUCTURE PRIVATE LIMITED, VISAKHAPATNAM

In the result, all the appeals filed by the revenue, viz

Bench: Shri Ravish Sood & Shri Balakrishnan S.

addition by treating the rental income as business income without appreciating the fact that the Assessing Officer has rightly assessed such income as income from house property based on the data as per Schedule 22 - Revenue from operations (net) to the P&L a/c for the year wherein, the income of Rs.42,94,42,496/- was shown as 'Rental income

DCIT, CIRCLE - 3(1), VISAKHAPATNAM vs. NORD ANGLIA EDUCATION INFRASTRUCTURE PRIVATE LIMITED, VISAKHAPATNAM

In the result, all the appeals filed by the revenue, viz

Bench: Shri Ravish Sood & Shri Balakrishnan S.

addition by treating the rental income as business income without appreciating the fact that the Assessing Officer has rightly assessed such income as income from house property based on the data as per Schedule 22 - Revenue from operations (net) to the P&L a/c for the year wherein, the income of Rs.42,94,42,496/- was shown as 'Rental income

KILARI VENKATA ROSAIAH,GUNTUR vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-1(1),, GUNTUR

In the result, appeal of the assessee is allowed

Bench: Shri V. Durga Rao& Shri D.S. Sunder Singhआयकर अपील सं./I.T.A.No.608/Viz/2018 (ननधधारण वर्ा/Assessment Year:2011-12) Kilari Venkata Rosaiah Vs Asst. Commissioner Of D.No.25-16-180 Income Tax G.T.Road, Amc Yard Circle-1(1) Guntur Guntur [Pan : Adspk7598L] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) अपीलधथी की ओर से/ Appellant By : Shri G.V.N.Hari, Ar प्रत्यधथी की ओर से / Respondent By : Shri S.Ravi Shankar Narayan, Dr सुनवधई की तधरीख / Date Of Hearing : 16.03.2020 घोर्णध की तधरीख/Date Of Pronouncement : 05.06.2020

addition in respect of rental income. The above facts shows that there was a mistake in Form 26AS, which was issued by the deductor and the said income was not pertaining to the assessee. TDS

GANGUNAIDU SABBAVARAPU,VISAKHAPATNAM vs. INCOME TAX OFFICER, WARD-2(5), VISAKHPATNAM

additional ground which, according to the Tribunal, arises in the matter and for the just decision of the case. Considering the aforesaid settled position of law, we are of the firm conviction that the assessee remained well within his right to raise the claim that the compensation received by him on the compulsory acquisition of his land under the National

VISAKHAPATNAM PORT AUTHORITY,,VISAKHAPATNAM vs. THE ACIT,, VISAKHAPATNAM

In the result, CO raised by the assessee is disposed off as discussed herein above

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकरअपीलसं./ I.T.A. No.25/Viz/2014 ("नधा"रणवष"/ Assessment Year :2010-11) Visakhapatnam Port Authority, Vs. Addl. Cit, (Formerly Known As M/S. Range-1, Visakhapatnam Port Trust) Visakhapatnam. Visakhapatnam. Pan: Aaalv0035C (अपीलाथ"/ Appellant) (""यथ"/ Respondent)

TDS credit. Thereafter, the case has been assigned to the Addl. CIT, Range-1, Visakhapatnam by the Ld. CIT-1, Visakhapatnam vide letter in F.No. CIT- 1/CAP/Security/2012-13, dated 31/7/2012. Thereafter, notice U/s. 143(2) and 142(1) of the Act dated 29/08/2012 were issued afresh and duly served on the assessee on the same date. In response to the notices

THE ACIT, CIRCLE - 1(1),, VISAKHAPATNAM vs. VISAKHAPATNAM PORT AUTHORITY,, VISAKHAPATNAM

In the result, CO raised by the assessee is disposed off as discussed herein above

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकरअपीलसं./ I.T.A. No.25/Viz/2014 ("नधा"रणवष"/ Assessment Year :2010-11) Visakhapatnam Port Authority, Vs. Addl. Cit, (Formerly Known As M/S. Range-1, Visakhapatnam Port Trust) Visakhapatnam. Visakhapatnam. Pan: Aaalv0035C (अपीलाथ"/ Appellant) (""यथ"/ Respondent)

TDS credit. Thereafter, the case has been assigned to the Addl. CIT, Range-1, Visakhapatnam by the Ld. CIT-1, Visakhapatnam vide letter in F.No. CIT- 1/CAP/Security/2012-13, dated 31/7/2012. Thereafter, notice U/s. 143(2) and 142(1) of the Act dated 29/08/2012 were issued afresh and duly served on the assessee on the same date. In response to the notices

VISAKHAPATNAM PORT AUTHORITY,,VISAKHAPATNAM vs. THE ACIT,, VISAKHAPATNAM

In the result, CO raised by the assessee is disposed off as discussed herein above

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकरअपीलसं./ I.T.A. No.25/Viz/2014 ("नधा"रणवष"/ Assessment Year :2010-11) Visakhapatnam Port Authority, Vs. Addl. Cit, (Formerly Known As M/S. Range-1, Visakhapatnam Port Trust) Visakhapatnam. Visakhapatnam. Pan: Aaalv0035C (अपीलाथ"/ Appellant) (""यथ"/ Respondent)

TDS credit. Thereafter, the case has been assigned to the Addl. CIT, Range-1, Visakhapatnam by the Ld. CIT-1, Visakhapatnam vide letter in F.No. CIT- 1/CAP/Security/2012-13, dated 31/7/2012. Thereafter, notice U/s. 143(2) and 142(1) of the Act dated 29/08/2012 were issued afresh and duly served on the assessee on the same date. In response to the notices

VISAKHAPATNAM PORT AUTHORITY,,VISAKHAPATNAM vs. THE ADDL. CIT.,, VISAKHAPATNAM

In the result, CO raised by the assessee is disposed off as discussed herein above

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकरअपीलसं./ I.T.A. No.25/Viz/2014 ("नधा"रणवष"/ Assessment Year :2010-11) Visakhapatnam Port Authority, Vs. Addl. Cit, (Formerly Known As M/S. Range-1, Visakhapatnam Port Trust) Visakhapatnam. Visakhapatnam. Pan: Aaalv0035C (अपीलाथ"/ Appellant) (""यथ"/ Respondent)

TDS credit. Thereafter, the case has been assigned to the Addl. CIT, Range-1, Visakhapatnam by the Ld. CIT-1, Visakhapatnam vide letter in F.No. CIT- 1/CAP/Security/2012-13, dated 31/7/2012. Thereafter, notice U/s. 143(2) and 142(1) of the Act dated 29/08/2012 were issued afresh and duly served on the assessee on the same date. In response to the notices

VISAKHAPATNAM PORT AUTHORITY,,VISAKHAPATNAM vs. THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-1(1),, VISAKHAPATNAM

In the result, CO raised by the assessee is disposed off as discussed herein above

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकरअपीलसं./ I.T.A. No.25/Viz/2014 ("नधा"रणवष"/ Assessment Year :2010-11) Visakhapatnam Port Authority, Vs. Addl. Cit, (Formerly Known As M/S. Range-1, Visakhapatnam Port Trust) Visakhapatnam. Visakhapatnam. Pan: Aaalv0035C (अपीलाथ"/ Appellant) (""यथ"/ Respondent)

TDS credit. Thereafter, the case has been assigned to the Addl. CIT, Range-1, Visakhapatnam by the Ld. CIT-1, Visakhapatnam vide letter in F.No. CIT- 1/CAP/Security/2012-13, dated 31/7/2012. Thereafter, notice U/s. 143(2) and 142(1) of the Act dated 29/08/2012 were issued afresh and duly served on the assessee on the same date. In response to the notices

THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-1(1),, VISAKHAPATNAM vs. VISAKHAPATNAM PORT AUTHORITY,, VISAKHAPATNAM

In the result, CO raised by the assessee is disposed off as discussed herein above

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकरअपीलसं./ I.T.A. No.25/Viz/2014 ("नधा"रणवष"/ Assessment Year :2010-11) Visakhapatnam Port Authority, Vs. Addl. Cit, (Formerly Known As M/S. Range-1, Visakhapatnam Port Trust) Visakhapatnam. Visakhapatnam. Pan: Aaalv0035C (अपीलाथ"/ Appellant) (""यथ"/ Respondent)

TDS credit. Thereafter, the case has been assigned to the Addl. CIT, Range-1, Visakhapatnam by the Ld. CIT-1, Visakhapatnam vide letter in F.No. CIT- 1/CAP/Security/2012-13, dated 31/7/2012. Thereafter, notice U/s. 143(2) and 142(1) of the Act dated 29/08/2012 were issued afresh and duly served on the assessee on the same date. In response to the notices

THE VISAKHAPATNAM PORT AUTHORITY,,VISAKHAPATNAM vs. THE ASST. CIT,, VISAKHAPATNAM

In the result, CO raised by the assessee is disposed off as discussed herein above

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकरअपीलसं./ I.T.A. No.25/Viz/2014 ("नधा"रणवष"/ Assessment Year :2010-11) Visakhapatnam Port Authority, Vs. Addl. Cit, (Formerly Known As M/S. Range-1, Visakhapatnam Port Trust) Visakhapatnam. Visakhapatnam. Pan: Aaalv0035C (अपीलाथ"/ Appellant) (""यथ"/ Respondent)

TDS credit. Thereafter, the case has been assigned to the Addl. CIT, Range-1, Visakhapatnam by the Ld. CIT-1, Visakhapatnam vide letter in F.No. CIT- 1/CAP/Security/2012-13, dated 31/7/2012. Thereafter, notice U/s. 143(2) and 142(1) of the Act dated 29/08/2012 were issued afresh and duly served on the assessee on the same date. In response to the notices

VISAKHAPATNAM PORT AUTHORITY, ,VISAKHAPATNAM vs. THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-1(1),, VISAKHAPATNAM

In the result, CO raised by the assessee is disposed off as discussed herein above

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकरअपीलसं./ I.T.A. No.25/Viz/2014 ("नधा"रणवष"/ Assessment Year :2010-11) Visakhapatnam Port Authority, Vs. Addl. Cit, (Formerly Known As M/S. Range-1, Visakhapatnam Port Trust) Visakhapatnam. Visakhapatnam. Pan: Aaalv0035C (अपीलाथ"/ Appellant) (""यथ"/ Respondent)

TDS credit. Thereafter, the case has been assigned to the Addl. CIT, Range-1, Visakhapatnam by the Ld. CIT-1, Visakhapatnam vide letter in F.No. CIT- 1/CAP/Security/2012-13, dated 31/7/2012. Thereafter, notice U/s. 143(2) and 142(1) of the Act dated 29/08/2012 were issued afresh and duly served on the assessee on the same date. In response to the notices