NANNEBOYINA KALYAN CHAKRAVARTHY,VISAKHAPATNAM vs. INCOME TAX OFFICER, (WARD IT), VIJAYAWADA

In the result, appeal of the assessee is allowed

Bench: Shri Veeravalli Durga Rao, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपीलसं./I.T.A.No.104/Viz/2025 (निर्धारण वर्ा/ Assessment Year: 2016-17) Nanneboyina Kalyan Chakravarthy V. Income Tax Officer C/O. C.R. Hemanthkumar Ward International Taxation Cr Building, 1St Floor Annex. H.No 9-14-4/7, Flat No. 7 M.G. Road, Vijayawada Sowbhagyaapartments Andhra Pradesh – 520002 Cbm Compound, Vip Road Andhra Pradesh - 530003 [Pan: Cuepk3530P] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent)

Deposit in cash aggregating to ICICI Bank Ltd., Rs.28,45,000/- Rs.2,00,000/- or more, with a banking company TDS

AJJU CHAKARADHER,,VISAKHAPATNAM vs. THE ITO,, VISAKHAPATNAM

In the result, appeal of the assessee is dismissed

Bench: Shri V. Durga Rao& Shri D.S. Sunder Singhआयकर अपील सं./I.T.A.No.352/Viz/2016 (धनधाारण िर्ा/Assessment Year:2009-10) Ajju Chakradhar Vs. Ito D.No.2-10-13 Ward-5(1) Mini(Po) Studio Road Visakhapatnam Visakhapatnam [Pan :Aglpc9710C] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) अपीलाथी की ओर से/ Appellant By : Shri G.V.N.Hari, Ar प्रत्यथी की ओर से / Respondent By : Shri V.Appala Raju, Dr सुनिाई की तारीख / Date Of Hearing : 25.04.2018 04.05.2018 घोषणा की तारीख/Date Of Pronouncement :

cash deposits made in the Lakshmi Vilas Bank in question represent the contract receipts. No TDS was made as rightly

INDIRA VOONA,VISAKHAPATNAM vs. INCOME TAX OFFICER, WARD-3(1), VISAKHAPATNAM

In the result, appeal of the assessee is allowed

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपील सं./I.T.A. No. 244/Viz/2023 (निर्धारण वर्ा/ Assessment Year: 2017-18) Indira Voona V. Income Tax Officer – Ward 3(1) Visakhapatnam Plot No. 24, Sector 12 Mvp Colony, Visakhapatnam – 530017 Andhra Pradesh [Pan: Aewpv1518E] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) आयकर अपील सं./I.T.A. No. 268/Viz/2023 (निर्धारण वर्ा/ Assessment Year: 2015-16) Income Tax Officer – Tds Ward -1 Indira Voona V. Visakhapatnam Plot No. 24, Sector 12 Mvp Colony, Visakhapatnam – 530017 Andhra Pradesh [Pan: Aewpv1518E] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent)

TDS Ward -1 Indira Voona v. Visakhapatnam Plot No. 24, Sector 12 MVP Colony, Visakhapatnam – 530017 Andhra Pradesh [PAN: AEWPV1518E] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) करदाता का प्रतततितित्व/ Assessee Represented by : Shri GVN Hari AR राजस्व का प्रतततितित्व/ Department Represented by : Dr. Aparna Villuri, Sr.AR सुिवाई समाप्त होिे की ततति/ Date of Conclusion of Hearing : 09.09.2024 घोर्णध की तधरीख/Date

INDIRA VOONA,VISAKHAPATNAM vs. THE INCOME TAX OFFICER, TDS WARD 1, , VISAKHAPATNAM

In the result, appeal of the assessee is allowed

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपील सं./I.T.A. No. 244/Viz/2023 (निर्धारण वर्ा/ Assessment Year: 2017-18) Indira Voona V. Income Tax Officer – Ward 3(1) Visakhapatnam Plot No. 24, Sector 12 Mvp Colony, Visakhapatnam – 530017 Andhra Pradesh [Pan: Aewpv1518E] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) आयकर अपील सं./I.T.A. No. 268/Viz/2023 (निर्धारण वर्ा/ Assessment Year: 2015-16) Income Tax Officer – Tds Ward -1 Indira Voona V. Visakhapatnam Plot No. 24, Sector 12 Mvp Colony, Visakhapatnam – 530017 Andhra Pradesh [Pan: Aewpv1518E] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent)

TDS Ward -1 Indira Voona v. Visakhapatnam Plot No. 24, Sector 12 MVP Colony, Visakhapatnam – 530017 Andhra Pradesh [PAN: AEWPV1518E] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) करदाता का प्रतततितित्व/ Assessee Represented by : Shri GVN Hari AR राजस्व का प्रतततितित्व/ Department Represented by : Dr. Aparna Villuri, Sr.AR सुिवाई समाप्त होिे की ततति/ Date of Conclusion of Hearing : 09.09.2024 घोर्णध की तधरीख/Date

THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-3(1),, VISAKHAPATNAM vs. VASANTHA BABU VALLURI, VIZIANAGARAM

In the result, appeals of the assessee is partly allowed and cross objections of the assessee are partly allowed

Bench: Shri N.K.Choudhry, Hon’Ble & Shri D.S. Sunder Singh, Hon’Bleआयकर अपील सं./I.T.A.No.34/Viz/2021 (निर्धारण वर्ा/Assessment Year:2017-18) Dy.Commissioner Of Income Tax Vs. Sri Vasantha Babu Valluri Circle-3(1) #1/211, Vasanth Vihar Visakhapatnam Opp. Railway Station, Vizianagaram [Pan : Adipv8680J] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) Cross Objection No.53/Viz/2021 (Arising Out Of I.T.A.No.34/Viz/2021) Sri Vasantha Babu Valluri Vs. Dy.Commissioner Of Income Tax #1/211, Vasanth Vihar Circle-3(1) Opp. Railway Station, Visakhapatnam Vizianagaram [Pan : Adipv8680J] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) रधजस्व की ओर से /Revenue By : Shri V.Srinivasa Rao, Dr निर्धाऩरती की ओरसे / Assessee By : Shri G.V.N.Hari, Ar सुिवधई की तधरीख / Date Of Hearing : 08.09.2021 घोर्णध की तधरीख/Date Of Pronouncement : 23.09.2021 आदेश /O R D E R Per Shri D.S.Sunder Singhthis Appeal Is Filed By The Assessee Against The Order Of The Commissioner Of Income Tax (Appeals) [Cit(A)]-1, Visakhapatnam In Ita

TDS liability to make the addition. During the appeal hearing, the Ld.DR did not place any material to controvert the finding given by Ld.CIT(A). Therefore, we do not find any reason to interfere with the order of the Ld.CIT(A) and the same is upheld. Appeal of the revenue on this ground is dismissed. 15. The next ground

SUBBA RAO JALADI,GUNTUR vs. INCOME TAX OFFICER, WARD-2(1), GUNTUR

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

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

Deposited Cash of Rs. 10,00,000 or more in a Saving Bank Account Valued at Rs. 4,24,50,900/-. iii. TDS

THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-1(1), VIJAYAWADA, VIJAYAWADA vs. VEDMUTHA ELECTRICALS INDIA PRIVATE LIMITED, VIJAYAWADA

In the result, all the captioned appeals filed by the Revenue are allowed for statistical purposes

Bench: Us:

deposit into its bank account and later the same will be routed through banking channels to the entity for which it intends to provide bogus vouchers or accommodation entry for providing the alleged loan. 8. Further, this case falls in exceptional category as per Circular No.5/2024 dated 15.03.2024 issued by the CBDT in F.No. 279/Misc- 142/2007- ITJ(Pt.) vide para

THE INCOME TAX OFFICER, CIRCLE-1(1), VIJAYAWADA, VIJAYAWADA vs. VEDMUTHA ELECTRICALS INDIA PRIVATE LIMITED, VIJAYAWADA

In the result, all the captioned appeals filed by the Revenue are allowed for statistical purposes

Bench: Us:

deposit into its bank account and later the same will be routed through banking channels to the entity for which it intends to provide bogus vouchers or accommodation entry for providing the alleged loan. 8. Further, this case falls in exceptional category as per Circular No.5/2024 dated 15.03.2024 issued by the CBDT in F.No. 279/Misc- 142/2007- ITJ(Pt.) vide para

ACIT, CIRCLE-1(1), VIJAYAWADA, VIJAYAWADA vs. VEDMUTHA ELECTRICALS INDIA PRIVATE LIMITED, VIJAYAWADA

In the result, all the captioned appeals filed by the Revenue are allowed for statistical purposes

Bench: Us:

deposit into its bank account and later the same will be routed through banking channels to the entity for which it intends to provide bogus vouchers or accommodation entry for providing the alleged loan. 8. Further, this case falls in exceptional category as per Circular No.5/2024 dated 15.03.2024 issued by the CBDT in F.No. 279/Misc- 142/2007- ITJ(Pt.) vide para

THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-1(1), VIJAYAWADA, VIJAYAWADA vs. VEDMUTHA ELECTRICALS INDIA PRIVATE LIMITED, VIJAYAWADA

In the result, all the captioned appeals filed by the Revenue are allowed for statistical purposes

Bench: Us:

deposit into its bank account and later the same will be routed through banking channels to the entity for which it intends to provide bogus vouchers or accommodation entry for providing the alleged loan. 8. Further, this case falls in exceptional category as per Circular No.5/2024 dated 15.03.2024 issued by the CBDT in F.No. 279/Misc- 142/2007- ITJ(Pt.) vide para

ACIT, CIRCLE-1(1),, VIJAYAWADA vs. VEDMUTHA ELECTRICALS INDIA PRIVATE LIMITED, VIJAYAWADA

In the result, all the captioned appeals filed by the Revenue are allowed for statistical purposes

Bench: Us:

deposit into its bank account and later the same will be routed through banking channels to the entity for which it intends to provide bogus vouchers or accommodation entry for providing the alleged loan. 8. Further, this case falls in exceptional category as per Circular No.5/2024 dated 15.03.2024 issued by the CBDT in F.No. 279/Misc- 142/2007- ITJ(Pt.) vide para

BANDI SOBHA RANI,GUNTUR vs. THE INCOME TAX OFFICER, WARD-1(1), GUNTUR

In the result, appeal filed by the assessee is allowed for statistical purposes as indicated hereinabove

Bench: Shri Duvvuru Rl Reddy, Hon’Ble(Through Hybrid Hearing) आयकर अपील सं./ I.T.A. No.149/Viz/2024 (िनधा"रण वष" / Assessment Year : 2017-18) Bandi Sobha Rani, Vs. The Income Tax Officer, Guntur. Ward-1(1), Pan: Aojpb5766P Guntur. (अपीलाथ"/ Appellant) (""थ"/ Respondent) अपीलाथ" की ओर से/ Appellant By : Sri M.V. Prasad, Ar ""ाथ" की ओर से / Respondent By : Dr. Aparna Villuri, Sr. Ar

cash deposits in account other than current account for Rs. 1,47,35,200/- and (ii) TDS return – payment to contractor

MEKA AMRUTHA,NUZIVD vs. INCOME TAX OFFICER, WARD-3(1), VIJAYAWADA

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपील सं./ I.T.A. No. 224/Viz/2025 ("नधा"रण वष" / Assessment Year: 2015-16) Meka Amrutha, Vs. Income Tax Officer, Nuzivd. Ward-3(1), Pan: Bcopm2622M Vijayawada. (अपीलाथ"/ Appellant) (""यथ"/ Respondent) अपीलाथ" क" ओर से/ Appellant By : Sri Mv Prasad, Ca ""याथ" क" ओर से / Respondent By : Dr. Aparna Villuri, Sr. Ar सुनवाई क" तार"ख / Date Of Hearing : 12/08/2025 घोषणा क" तार"ख/Date Of : 04/09/2025 Pronouncement O R D E R Per Duvvuru Rl Reddy:

TDS Statement – Interest other than HDFC Bank 73,646 interest on securities (section 194A) 2. Paid Rs. 2 lakhs or more for purchase of Axis Mutual 5,00,000 units of mutual fund Fund 3. Cash deposit

HARESH KUMAR LALWANI,VIZIANAGARAM vs. THE PRINCIPAL COMMISSIONER OF INCOME TAX-1, VISHAKHAPATNAM

In the result, appeal of the assessee is allowed

Bench: Shri V. Durga Rao, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपीलसं./I.T.A. No.264/Viz/2025 (निर्धारण वर्ा/ Assessment Year: 2021-22) Haresh Kumar Lalwani V. Pr.Cit -1 22-1-22, Ambati Satram Junction Aayakar Bhavan, Daba Gardens Vizianagaram – 535002 Visakhapatnam – 530020 Andhra Pradesh Andhra Pradesh [Pan: Aaqpt9248P] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent)

cash deposits under section 69A of the Act and Rs.27,81,484/- towards addition on difference in long term capital gains. 3. Subsequently, Ld.Pr.CIT by exercising power conferred under section 263 of the Act, he has noted that on examination of the record, it was noticed that the order passed by the Ld. AO is erroneous and prejudicial

DEPUTY COMMISSIONER OF INCOME TAX, VISAKHAPATNAM vs. SRI NARASIMHARAJU KANUMURI, VISAKHAPATNAM

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

Bench: Shri Ravish Sood & Shri Balakrishnan S.आ.अपी.सं /Ita No.267/Viz/2025 (िनधा"रण वष"/Assessment Year: 2017-18) Deputy Commissioner Of Vs. Sri Narasimharaju Income Tax, Kanumuri, Visakhapatnam. Visakhapatnam. Pan: Aerpk2717F (Appellant) (Respondent)

TDS with respect to payments made for purchase of immovable property, the vendor being NRIs. DCIT vs. Sri Narasimharaju Kanumuri As per the information received from Deputy Director of Income Tax (Inv.) Unit-III(1), Visakhapatnam, the appellant Shri Kanumuri Narasimha Raju purchased land admeasuring 4502.2 Sq. yards (0.925 acres) situated at Vellanki Village, Anandapuram, Visakhapatnam District from Shri Nallu

THE FEDERATION OF SERICULTURISTS AND SILK WEAVERS COOPERATIVE SOCIETIES LTD,GUNTUR vs. ASSIATANT COMMISSIONER OF INCOME TAX, CIRCLE-1(1), GUNTUR

In the result, appeal filed by the assessee is allowed for statistical purposes as indicated hereinabove

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपील सं./ I.T.A. No.220/Viz/2024 (िनधा"रण वष" / Assessment Year : 2014-15) The Federation Of Sericulturists Vs. The Asst. Commissioner Of & Silk Weavers Cooperative Income Tax, Societies Ltd., Guntur. Circle-1(1), Pan: Aacft0220D Guntur. (अपीलाथ"/ Appellant) (""यथ"/ Respondent) अपीलाथ" क" ओर से/ Appellant By : Smt. A. Aruna, Ar ""याथ" क" ओर से / Respondent By : Dr. Satyasai Rath, Cit-Dr सुनवाई क" तारीख / Date Of Hearing : 16/07/2024 घोषणा क" तारीख/Date Of : 25/07/2024 Pronouncement O R D E R

cash deposits in the bank accounts of the appellant. 4. The Ld. CIT(A) ought to have held that the Assessing Officer erred in disallowing interest of Rs. 17,27,315/-. 5. The Ld. CIT(A) ought to have directed the Assessing Officer to grant credit for TDS

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:

deposited with the Government account. We are of the view that the provisions of section 40(a)(ia) of the Act has two limbs one is where, inter alia, assessee has to deduct tax and the second where after deducting tax, inter alia, the assessee has to pay into Government Account. There is nothing in the said section to treat

SRI KOTI LINGA HARI HARA MAHAKSHETRAM TEMPLE,VISAKHAPATNAM vs. INCOME TAX OFFICER, EXEMPTION WD, RAJAHMUNDRY

Bench: Shri Ravish Sood & Shri Balakrishnan S.आ.अपी.सं /Ita No.365/Viz/2025 (िनधा"रण वष"/Assessment Year: 2015-16) Sri Koti Linga Hari Hara Vs. Income Tax Officer, Mahakshetram Temple, Exemption Ward, Visakhapatnam. Rajahmundry. Pan: Acgfs3064C (Appellant) (Respondent) िनधा"रती "ारा/Assessee By: Sri Cr Hemanth Kumar, Ca राज" व "ारा/Revenue By: Dr. Aparna Villuri, Sr. Ar सुनवाई की तारीख/Date Of 03/11/2025 Hearing: घोषणा की तारीख/Date Of 07/11/2025 Pronouncement: आदेश / Order Per. Ravish Sood, Jm :

cash deposits aggregating to Rs.1,39,39,225/- were made in the assessee’s bank account. Further, it was also noted by the AO that as per the TDS