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46 results for “TDS”+ Block Assessmentclear

Sorted by relevance

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Key Topics

Section 14824Section 4024TDS24Section 201(1)21Section 143(3)20Section 148A16Section 26316Section 20114Addition to Income11Survey u/s 133A

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

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

ITA 187/VIZ/2025[2022-23]Status: DisposedITAT Visakhapatnam18 Jun 2025AY 2022-23

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

Section 133Section 142(1)Section 148Section 148A

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

Showing 1–20 of 46 · Page 1 of 3

10
Deduction9
Section 1338

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

ITA 146/VIZ/2025[2020-21]Status: DisposedITAT Visakhapatnam18 Jun 2025AY 2020-21

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

Section 133Section 142(1)Section 148Section 148A

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

ITA 186/VIZ/2025[2021-22]Status: DisposedITAT Visakhapatnam18 Jun 2025AY 2021-22

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

Section 133Section 142(1)Section 148Section 148A

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

ITA 185/VIZ/2025[2020-21]Status: DisposedITAT Visakhapatnam18 Jun 2025AY 2020-21

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

Section 133Section 142(1)Section 148Section 148A

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

ITA 145/VIZ/2025[2019-20]Status: DisposedITAT Visakhapatnam18 Jun 2025AY 2019-20

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

Section 133Section 142(1)Section 148Section 148A

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-1, VIJAYAWADA

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

ITA 148/VIZ/2025[2022-23]Status: DisposedITAT Visakhapatnam18 Jun 2025AY 2022-23

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

Section 133Section 142(1)Section 148Section 148A

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

ITA 184/VIZ/2025[2019-20]Status: DisposedITAT Visakhapatnam18 Jun 2025AY 2019-20

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

Section 133Section 142(1)Section 148Section 148A

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

ITA 147/VIZ/2025[2021-22]Status: DisposedITAT Visakhapatnam18 Jun 2025AY 2021-22

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

Section 133Section 142(1)Section 148Section 148A

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

VIKAS EDUCATRIONAL SOCIETY,,VISAKHAPATNAM vs. THE ITO, WARD - 3(2),, VISAKHAPATNAM

In the result, appeals of the assessee are partly allowed

ITA 385/VIZ/2014[2009-10]Status: DisposedITAT Visakhapatnam30 Oct 2019AY 2009-10

Bench: Shri V. Durga Rao& Shri D.S. Sunder Singhआयकर अपीलसं./I.T.A.No.385/Viz/2014 & I.T.A.No.386/Viz/2014 (ननधधारण वर्ा/Assessment Year : 2009-10 & 2010-11) M/S Vikas Educational Society Vs. The Income Tax Officer D.No.8-1-97/1/8, Ninitaas High Ward-3(2) Pedawaltair Visakhapatnam Visakhapatnam [Pan : Aaatv 3260F] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) अपीलधथी की ओर से/ Appellant By : Shri Kjd Srinivas, Ar प्रत्यधथी की ओर से / Respondent By : Shri D.K.Sonowal, Cit Dr सुनवधई की तधरीख / Date Of Hearing : 05.09.2019 घोर्णध की तधरीख/Date Of Pronouncement : 30.10.2019

For Appellant: Shri KJD Srinivas, ARFor Respondent: Shri D.K.Sonowal, CIT DR
Section 40Section 40A(2)Section 40a

TDS liability would arise. The assessee further explained to the AO, the definition of infrastructure and the infrastructure facilities provided by VEIL to the assessee in a note and the same was reproduced by the AO in page No. 3 of the assessment order which reads as under : “1. The term infrastructure denotes all/every facility whether identified with a particular

VIKAS EDUCATRIONAL SOCIETY,,VISAKHAPATNAM vs. THE ITO, WARD - 3(2),, VISAKHAPATNAM

In the result, appeals of the assessee are partly allowed

ITA 386/VIZ/2014[2010-11]Status: DisposedITAT Visakhapatnam30 Oct 2019AY 2010-11

Bench: Shri V. Durga Rao& Shri D.S. Sunder Singhआयकर अपीलसं./I.T.A.No.385/Viz/2014 & I.T.A.No.386/Viz/2014 (ननधधारण वर्ा/Assessment Year : 2009-10 & 2010-11) M/S Vikas Educational Society Vs. The Income Tax Officer D.No.8-1-97/1/8, Ninitaas High Ward-3(2) Pedawaltair Visakhapatnam Visakhapatnam [Pan : Aaatv 3260F] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) अपीलधथी की ओर से/ Appellant By : Shri Kjd Srinivas, Ar प्रत्यधथी की ओर से / Respondent By : Shri D.K.Sonowal, Cit Dr सुनवधई की तधरीख / Date Of Hearing : 05.09.2019 घोर्णध की तधरीख/Date Of Pronouncement : 30.10.2019

For Appellant: Shri KJD Srinivas, ARFor Respondent: Shri D.K.Sonowal, CIT DR
Section 40Section 40A(2)Section 40a

TDS liability would arise. The assessee further explained to the AO, the definition of infrastructure and the infrastructure facilities provided by VEIL to the assessee in a note and the same was reproduced by the AO in page No. 3 of the assessment order which reads as under : “1. The term infrastructure denotes all/every facility whether identified with a particular

SLC PROJECTS PVT.LTD.,,VISAKHAPATNAM vs. ACIT, CENTRAL CIRCLE-2, VISAKHAPATNAM

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

ITA 513/VIZ/2017[2013-14]Status: DisposedITAT Visakhapatnam04 May 2018AY 2013-14

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

For Appellant: Shri I. Kama Sastry, AR
Section 43(6)(c)

block of vehicles in the higher rate of depreciation was shifted for normal depreciation according to the usage of vehicles, hence there is no deviation from the decision of Hon’ble High court and the same is helpful to the revenue on the facts of the case. 7.2 In the instant case, the assessee failed to produce the evidence before

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

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

ITA 314/VIZ/2025[2014-15]Status: DisposedITAT Visakhapatnam26 Nov 2025AY 2014-15

Bench: Shri Ravish Sood & Shri Balakrishnan S.

For Appellant: 1.Shri Karnjot Singh KhuranaFor Respondent: Shri Badicala Yadagiri, CIT-DR
Section 143(3)

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

ITA 206/VIZ/2025[2018-19]Status: DisposedITAT Visakhapatnam26 Nov 2025AY 2018-19

Bench: Shri Ravish Sood & Shri Balakrishnan S.

For Appellant: 1.Shri Karnjot Singh KhuranaFor Respondent: Shri Badicala Yadagiri, CIT-DR
Section 143(3)

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

EISWAR EAXPORTS,,VISAKHAPATNAM vs. ADDITIONAL COMMISSIONER OF INCOME TAX, RANGE-6,, VISAKHAPATNAM

In the result, appeal filed by the assessee is dismissed

ITA 462/VIZ/2017[2013-14]Status: DisposedITAT Visakhapatnam07 Aug 2019AY 2013-14

Bench: Shri V. Durga Rao, Hon’Ble & Shri D.S. Sunder Singh, Hon’Blem/S. Eswar Exports, Vs. Addl. Cit, Range-6, D.No. 23-14-13, Chinnamvari Visakhapatnam. Street, Visakhapatnam. Tan No. Vpne00441A (Appellant) (Respondent)

For Appellant: Shri Samuel Nagadesi – CAFor Respondent: Shri D.K. Sonawal – Sr.DR
Section 194CSection 201(1)Section 271C

Assessment Year 2013-14. 2. Facts of the case, in brief, are that the assessee is a firm engaged in the business of export of rough granite slabs. During the course of TDS inspection in the office premises of the assessee-deductor, it was noticed by the AO (TDS) that the deductor had deducted tax at source u/sec. 194C & 194H

THE ACIT, CIRCLE - 1,, RAJAHMUNDRY vs. THE ANDHRA PRADESH PAPER MILLS LTD.,, HYDERABAD

In the result, appeals filed by the Revenue are partly allowed and the cross objections filed by the assessee are partly allowed

ITA 6/VIZ/2014[2009-10]Status: DisposedITAT Visakhapatnam30 Oct 2019AY 2009-10

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

For Appellant: Shri T.M. Shiv Kumar – AdvFor Respondent: Shri T.S.N. Murthy – CIT DR
Section 263Section 32

block of computers. The assessee filed explanation stating that the front- end data entry units and the servers are the data processing units at the back end. There has to be a complete integration between the front end and the back end for any computerized system to work effectively and the same is achieved with the help

THE ACIT, CIRCLE - 1,, RAJAHMUNDRY vs. THE ANDHRA PRADESH PAPER MILLS LTD.,, HYDERABAD

In the result, appeals filed by the Revenue are partly allowed and the cross objections filed by the assessee are partly allowed

ITA 5/VIZ/2014[2008-09]Status: DisposedITAT Visakhapatnam30 Oct 2019AY 2008-09

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

For Appellant: Shri T.M. Shiv Kumar – AdvFor Respondent: Shri T.S.N. Murthy – CIT DR
Section 263Section 32

block of computers. The assessee filed explanation stating that the front- end data entry units and the servers are the data processing units at the back end. There has to be a complete integration between the front end and the back end for any computerized system to work effectively and the same is achieved with the help

THE ACIT, CIRCLE - 1,, RAJAHMUNDRY vs. THE ANDHRA PRADESH PAPER MILLS LTD.,, HYDERABAD

In the result, appeals filed by the Revenue are partly allowed and the cross objections filed by the assessee are partly allowed

ITA 4/VIZ/2014[2007-08]Status: DisposedITAT Visakhapatnam30 Oct 2019AY 2007-08

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

For Appellant: Shri T.M. Shiv Kumar – AdvFor Respondent: Shri T.S.N. Murthy – CIT DR
Section 263Section 32

block of computers. The assessee filed explanation stating that the front- end data entry units and the servers are the data processing units at the back end. There has to be a complete integration between the front end and the back end for any computerized system to work effectively and the same is achieved with the help

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

ITA 383/VIZ/2025[2015-16]Status: DisposedITAT Visakhapatnam10 Oct 2025AY 2015-16

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

For Appellant: Smt. Venkata SuseelaFor Respondent: Dr. Aparna Villuri, Sr. AR
Section 192Section 194ASection 201Section 201(1)

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

ITA 382/VIZ/2025[2014-15]Status: DisposedITAT Visakhapatnam10 Oct 2025AY 2014-15

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

For Appellant: Smt. Venkata SuseelaFor Respondent: Dr. Aparna Villuri, Sr. AR
Section 192Section 194ASection 201Section 201(1)

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

ITA 383/VIZ/2017[2012-2013]Status: DisposedITAT Visakhapatnam12 Apr 2024AY 2012-2013

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:

For Appellant: Sri Fenil A Bhatt, ARFor Respondent: Dr. Satyasai Rath, CIT-DR
Section 115JSection 143(1)Section 143(2)Section 143(3)Section 194CSection 194JSection 36(1)(iii)Section 40

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