DEPUTY COMMISSIONER OF INCOME TAX, VIJAYAWADA vs. NS HEALTHCARE SERVICES PRIVATE LIMITED, VIJAYAWADA

In the results, appeals filed by the revenue in ITA Nos

Bench: Shri Veeravalli Durga Rao, Hon’Ble & Shri S Balakrishnan, Hon’Ble

Block, 4th Floor, Industrial Estate Vijayawada – 521333 Jawahar Auto Nagar, Vijayawada – 520007 Andhra Pradesh Andhra Pradesh [PAN: AAECN5265F] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) आयकर अपीलसं./I.T.A.Nos.184, 185, 186 & 187/VIZ/2025 (निर्धारण वर्ा/ Assessment Year: 2019-20, 2020-21, 2021-22 & 2022-23) Dy. Commissioner of Income Tax v. M/s. NS Healthcare Services Private Limited Stalin Corporate Building Door

NS HEALTHCARE SERVICES PRIVATE LIMITED,VIJAYAWADA vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, VIJAYAWADA

In the results, appeals filed by the revenue in ITA Nos

Bench: Shri Veeravalli Durga Rao, Hon’Ble & Shri S Balakrishnan, Hon’Ble

Block, 4th Floor, Industrial Estate Vijayawada – 521333 Jawahar Auto Nagar, Vijayawada – 520007 Andhra Pradesh Andhra Pradesh [PAN: AAECN5265F] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) आयकर अपीलसं./I.T.A.Nos.184, 185, 186 & 187/VIZ/2025 (निर्धारण वर्ा/ Assessment Year: 2019-20, 2020-21, 2021-22 & 2022-23) Dy. Commissioner of Income Tax v. M/s. NS Healthcare Services Private Limited Stalin Corporate Building Door

NS HEALTHCARE SERVICES PRIVATE LIMITED,VIJAYAWADA vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, VIJAYAWADA

In the results, appeals filed by the revenue in ITA Nos

Bench: Shri Veeravalli Durga Rao, Hon’Ble & Shri S Balakrishnan, Hon’Ble

Block, 4th Floor, Industrial Estate Vijayawada – 521333 Jawahar Auto Nagar, Vijayawada – 520007 Andhra Pradesh Andhra Pradesh [PAN: AAECN5265F] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) आयकर अपीलसं./I.T.A.Nos.184, 185, 186 & 187/VIZ/2025 (निर्धारण वर्ा/ Assessment Year: 2019-20, 2020-21, 2021-22 & 2022-23) Dy. Commissioner of Income Tax v. M/s. NS Healthcare Services Private Limited Stalin Corporate Building Door

NS HEALTHCARE SERVICES PRIVATE LIMITED,VIJAYAWADA vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, VIJAYAWADA

In the results, appeals filed by the revenue in ITA Nos

Bench: Shri Veeravalli Durga Rao, Hon’Ble & Shri S Balakrishnan, Hon’Ble

Block, 4th Floor, Industrial Estate Vijayawada – 521333 Jawahar Auto Nagar, Vijayawada – 520007 Andhra Pradesh Andhra Pradesh [PAN: AAECN5265F] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) आयकर अपीलसं./I.T.A.Nos.184, 185, 186 & 187/VIZ/2025 (निर्धारण वर्ा/ Assessment Year: 2019-20, 2020-21, 2021-22 & 2022-23) Dy. Commissioner of Income Tax v. M/s. NS Healthcare Services Private Limited Stalin Corporate Building Door

DEPUTY COMMISSIONER OF INCOME TAX, VIJAYAWADA vs. NS HEALTHCARE SERVICES PRIVATE LIMITED, VIJAYAWADA

In the results, appeals filed by the revenue in ITA Nos

Bench: Shri Veeravalli Durga Rao, Hon’Ble & Shri S Balakrishnan, Hon’Ble

Block, 4th Floor, Industrial Estate Vijayawada – 521333 Jawahar Auto Nagar, Vijayawada – 520007 Andhra Pradesh Andhra Pradesh [PAN: AAECN5265F] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) आयकर अपीलसं./I.T.A.Nos.184, 185, 186 & 187/VIZ/2025 (निर्धारण वर्ा/ Assessment Year: 2019-20, 2020-21, 2021-22 & 2022-23) Dy. Commissioner of Income Tax v. M/s. NS Healthcare Services Private Limited Stalin Corporate Building Door

DEPUTY COMMISSIONER OF INCOME TAX, VIJAYAWADA vs. NS HEALTHCARE SERVICES PRIVATE LIMITED, VIJAYAWADA

In the results, appeals filed by the revenue in ITA Nos

Bench: Shri Veeravalli Durga Rao, Hon’Ble & Shri S Balakrishnan, Hon’Ble

Block, 4th Floor, Industrial Estate Vijayawada – 521333 Jawahar Auto Nagar, Vijayawada – 520007 Andhra Pradesh Andhra Pradesh [PAN: AAECN5265F] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) आयकर अपीलसं./I.T.A.Nos.184, 185, 186 & 187/VIZ/2025 (निर्धारण वर्ा/ Assessment Year: 2019-20, 2020-21, 2021-22 & 2022-23) Dy. Commissioner of Income Tax v. M/s. NS Healthcare Services Private Limited Stalin Corporate Building Door

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.

TDS) under Section 194-I of the Act, yet the income so received was assessable in the hands of the assessee firm as its “Income from business” and not as “Income from house property”. Also, a similar view had been taken by a coordinate bench of ITAT, Kolkata in the case of DCIT Vs Tewari Warehousing Co. (2018) 92 taxmann.com

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.

TDS) under Section 194-I of the Act, yet the income so received was assessable in the hands of the assessee firm as its “Income from business” and not as “Income from house property”. Also, a similar view had been taken by a coordinate bench of ITAT, Kolkata in the case of DCIT Vs Tewari Warehousing Co. (2018) 92 taxmann.com

STATE BANK OF HYDERABAD (PRESENTLY MERGED WITH SBI),VIJAYAWADA vs. INCOME TAX OFFICER, TDS WARD-1, VIJAYAWADA

In the result, both the appeals of the assessee bank are allowed for statistical purposes in terms of our aforesaid observations

Bench: Shri Ravish Sood & Shri Balakrishnan S.आ.अपी.सं /Ita Nos. 382 & 383/Viz/2025 (िनधा"रण वष"/Assessment Years: 2014-15 & 2015-16) State Bank Of Hyderabad Vs. The Income Tax Officer (Presently Merged With (Tds), State Bank Of India), Tds Ward-1, South Central Railway Vijayawada. Branch, Near Railway Station, Vijayawada- 520001. Pan: Aaacs8577K (Appellant) (Respondent) िनधा""रती "ारा/Assessee By: Smt. Venkata Suseela, Advocate (For Sri M.V. Prasad, Ca) राज" व "ारा/Revenue By: Dr. Aparna Villuri, Sr. Ar सुनवाई की तारीख/Date Of Hearing: 07/10/2025 घोषणा की तारीख/Date Of 10/10/2025 Pronouncement: आदेश / Order

Assessment Years i.e., AY 2014-15 and AY 2015-16, dated 19/03/2018. As common issues are involved in the captioned appeals, therefore, the same are being taken up and disposed of vide a common order. 2. We shall first take up the appeal filed by the assessee-bank for AY 2014-15 in ITA No. 382/Viz/2025. The assessee has assailed

STATE BANK OF HYDERABAD ( PRESENTLY MERGED WITH SBI),VIJAYAWADA vs. INCOME TAX OFFICER, TDS WARD-1, VIJAYAWADA

In the result, both the appeals of the assessee bank are allowed for statistical purposes in terms of our aforesaid observations

Bench: Shri Ravish Sood & Shri Balakrishnan S.आ.अपी.सं /Ita Nos. 382 & 383/Viz/2025 (िनधा"रण वष"/Assessment Years: 2014-15 & 2015-16) State Bank Of Hyderabad Vs. The Income Tax Officer (Presently Merged With (Tds), State Bank Of India), Tds Ward-1, South Central Railway Vijayawada. Branch, Near Railway Station, Vijayawada- 520001. Pan: Aaacs8577K (Appellant) (Respondent) िनधा""रती "ारा/Assessee By: Smt. Venkata Suseela, Advocate (For Sri M.V. Prasad, Ca) राज" व "ारा/Revenue By: Dr. Aparna Villuri, Sr. Ar सुनवाई की तारीख/Date Of Hearing: 07/10/2025 घोषणा की तारीख/Date Of 10/10/2025 Pronouncement: आदेश / Order

Assessment Years i.e., AY 2014-15 and AY 2015-16, dated 19/03/2018. As common issues are involved in the captioned appeals, therefore, the same are being taken up and disposed of vide a common order. 2. We shall first take up the appeal filed by the assessee-bank for AY 2014-15 in ITA No. 382/Viz/2025. The assessee has assailed

ACIT, CIRCLE-2(1), VISAKHAPATNAM vs. VIZAG SEAPORT PVT. LTD., VISAKHAPATNAM

In the result, appeal of the Revenue is dismissed

Bench: Shri Duvvuru Rl Reddy, Hon‟Ble & Shri S Balakrishnan, Hon‟Ble(Through Hybrid Hearing) आयकरअपीलसं./ I.T.A. No. 383/Viz/2017 (धनधाारणिर्ा/ Assessment Year : 2012-13) The Assistant Commissioner Of Vs. M/S. Vizag Seaport Pvt Ltd., Income Tax, Administrative Block, Circle-5(1), S4 Gallery, Port Area, Visakhapatnam. Visakhapatnam – 530035. (अपीलाथी/ Appellant) (प्रत्यथी/ Respondent) [Pan :Aabcv2484K] अपीलाथी की ओर से/ Assessee By : Sri Fenil A Bhatt, Ar प्रत्याथी की ओर से/ Revenue By : Dr. Satyasai Rath, Cit-Dr सुनिाई की तारीख/ Date Of Hearing : 15/02/2024 घोर्णा की तारीख/Date Of : /04/2024 Pronouncement O R D E R Pers. Balakrishnan:

Block, Circle-5(1), S4 Gallery, Port Area, Visakhapatnam. Visakhapatnam – 530035. (अपीलाथी/ Appellant) (प्रत्यथी/ Respondent) [PAN :AABCV2484K] अपीलाथी की ओर से/ Assessee by : Sri Fenil A Bhatt, AR प्रत्याथी की ओर से/ Revenue by : Dr. Satyasai Rath, CIT-DR सुनिाई की तारीख/ Date of Hearing : 15/02/2024 घोर्णा की तारीख/Date of : /04/2024 Pronouncement O R D E R PERS. BALAKRISHNAN

ADABALA MANMOHAN,VISAKHAPATNAM vs. THE INCOME TAX OFFICER, INTERNATIONAL TAXATION, VISAKHAPATNAM

In the result, appeal of the assessee is allowed

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अऩीऱ सं./ I.T.A. No.135/Viz/2021 (ननधधारण वषा / Assessment Year :2011-12) Mr. Adabala Manmohan, Vs. Income Tax Officer, Visakhapatnam. Ward-International Taxation, Pan: Vpnao 1959 G Visakhapatnam. (अऩीऱधथी/ Appellant) (प्रत्यथी/ Respondent) अऩीऱधथी की ओर से/ Appellant By : Sri C. Subrahmanyam, Ca प्रत्यधथी की ओर से / Respondent By : Sri Spg Mudaliar, Sr. Ar

Assessment Year :2011-12) Mr. Adabala Manmohan, Vs. Income Tax Officer, Visakhapatnam. Ward-International Taxation, PAN: VPNAO 1959 G Visakhapatnam. (अऩीऱधथी/ Appellant) (प्रत्यथी/ Respondent) अऩीऱधथी की ओर से/ Appellant by : Sri C. Subrahmanyam, CA प्रत्यधथी की ओर से / Respondent by : Sri SPG Mudaliar, Sr. AR सुनवधई की तधरीख / Date of Hearing : 27/04/2022 घोषणध की तधरीख/Date of : 14/07/2022 Pronouncement

PONNAM BHAVANI,VIJAYAWADA vs. THE INCOME TAX OFFICER (INTERNATIONAL TAXATION), VIJAYAWADA

In the result, both the appeals of the assessee are allowed for statistical purposes

Bench: Shri Vijay Pal Rao, Vice-A N D Shri Balakrishnan, S.आ.अपी.सं /Ita Nos.331 & 332/Viz/2024 (निर्धारण वर्ा/Assessment Years: 2012-13 & 2014-15) Smt. Ponnam Bhavani Vs. Income Tax Officer Vijayawada (International Taxation) Pan:Ajzpp5085E Vijayawada (Appellant) (Respondent) निर्धाररती द्वधरध/Assessee By: Shri G.V.N. Hari, Advocate रधजस् व द्वधरध/Revenue By:: Dr. Aparna Villuri, Sr. Ar सुिवधई की तधरीख/Date Of Hearing: 24/04/2025 घोर्णध की तधरीख/Pronouncement: 28/04/2025 आदेश/Order

blocked artery in the year 2016. Due to the ill health of the husband, the assessee was helpless and was busy to take care of her ailing husband and therefore, the appeal could not be filed before the learned CIT (A) within the period of limitation. After the prolonged medical treatment, the health condition of the husband improved from

PONNAM BHAVANI,VIJAYAWADA vs. THE INCOME TAX OFFICER (INTERNATIONAL TAXATION), VIJAYAWADA

In the result, both the appeals of the assessee are allowed for statistical purposes

Bench: Shri Vijay Pal Rao, Vice-A N D Shri Balakrishnan, S.आ.अपी.सं /Ita Nos.331 & 332/Viz/2024 (निर्धारण वर्ा/Assessment Years: 2012-13 & 2014-15) Smt. Ponnam Bhavani Vs. Income Tax Officer Vijayawada (International Taxation) Pan:Ajzpp5085E Vijayawada (Appellant) (Respondent) निर्धाररती द्वधरध/Assessee By: Shri G.V.N. Hari, Advocate रधजस् व द्वधरध/Revenue By:: Dr. Aparna Villuri, Sr. Ar सुिवधई की तधरीख/Date Of Hearing: 24/04/2025 घोर्णध की तधरीख/Pronouncement: 28/04/2025 आदेश/Order

blocked artery in the year 2016. Due to the ill health of the husband, the assessee was helpless and was busy to take care of her ailing husband and therefore, the appeal could not be filed before the learned CIT (A) within the period of limitation. After the prolonged medical treatment, the health condition of the husband improved from

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

TDS if submission of appellant is\nfound correct. Hence this ground of appeal is allowed.\n6.8. Ground of Appeal No. 9– interest u/s 234B, is consequential in\nnature and not adjudicated.\n6.9. Ground of Appeal No. 10– claim of education cess u/s 37(1) of\nthe Act of Rs 17.13 lacs.\nThe issue is covered by decision

NIKHIL CONSTRUCTIONS,,VISAKHAPATNAM vs. THE INCOME TAX OFFICER, WARD-3(2),, VISAKHAPATNAM

In the result, appeal filed by the assessee in ITA No

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Ble

TDS. In support of its argument, the Ld AR of the assessee relied on various decisions. However, not convinced with the submissions of the Ld. AR of the assessee, the Ld. AO observed that as per the development agreement out of the total extent of 444 sq yds, Sri M. Sudhakar (NRI) was in possession

NIKHIL CONSTRUCTIONS, ,VISAKHAPATNAM vs. THE INCOME TAX OFFICER, WARD-3(2), , VISAKHAPATNAM

In the result, appeal filed by the assessee in ITA No

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Ble

TDS. In support of its argument, the Ld AR of the assessee relied on various decisions. However, not convinced with the submissions of the Ld. AR of the assessee, the Ld. AO observed that as per the development agreement out of the total extent of 444 sq yds, Sri M. Sudhakar (NRI) was in possession

NIKHIL CONSTRUCTIONS, ,VISAKHAPATNAM vs. THE INCOME TAX OFFICER, WARD-3(2),, VISAKHAPATNAM

In the result, appeal filed by the assessee in ITA No

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Ble

TDS. In support of its argument, the Ld AR of the assessee relied on various decisions. However, not convinced with the submissions of the Ld. AR of the assessee, the Ld. AO observed that as per the development agreement out of the total extent of 444 sq yds, Sri M. Sudhakar (NRI) was in possession