SRI SEETARAMANJANENYA SORTEX,KAKINADA vs. PRINCIPAL COMMISSIONER OF INCOME TAX, VISAKHAPATNAM

In the result, appeal of the assessee is partly allowed for statistical purpose

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपील सं./I.T.A.No.147/Viz/2023 (ननधधारण वर्ा / Assessment Year : 2018-19) Sri Seetaramanjaneya Sortex Vs. Principal Commissioner Of 1-2015/A, Uppalanka Income Tax Kakinada Visakhapatnam [Pan : Abdfs4641P] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent)

TDS deducted and deposited to Govt. Account during the F.Y.2017-18 and also stated that all the quarterly e-TDS returns

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

TDS) 5. the appellant craves leave to add, amend, alter, vary and/or withdraw any or all the above grounds of appeal.” 3. Succinctly stated, the assessee-bank was subjected to an inspection on 20/08/2015, to verify the reasons for the drastic decrease in the remittances of tax deducted

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

TDS) 5. the appellant craves leave to add, amend, alter, vary and/or withdraw any or all the above grounds of appeal.” 3. Succinctly stated, the assessee-bank was subjected to an inspection on 20/08/2015, to verify the reasons for the drastic decrease in the remittances of tax deducted

THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-1(1),, VISAKHAPATNAM vs. THE KANAKAMAHALAKSHMI COOPERATIVE BANK LIMITED, VISAKHAPATNAM

In the result, appeal filed by the Revenue and the cross objections filed by the assessee are dismissed

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपील सं./I.T.A.No.68/Viz/2021 (ननधधारण वर्ा / Assessment Year : 2014-15) Asst.Commissioner Of Vs. M/S. Kanakamahalakshmi Co- Income Tax Operative Bank Ltd., Circle-1(1) D.No.49-34-22, Main Road, Visakhapatnam Akkayyapalem, Visakhapatnam [Pan : Aacft 6489 J] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) Co No.59/Viz/2021 (Arising Out Of Ita No.68/Viz/2021) (ननधधारण वर्ा / Assessment Year : 2014-15) M/S. Kanakamahalakshmi Co- Vs. Asst.Commissioner Of Operative Bank Ltd., Income Tax D.No.49-34-22, Main Road, Circle-1(1) Akkayyapalem, Visakhapatnam Visakhapatnam [Pan : Aacft 6489 J] अपीलधथी की ओर से/ Appellant By : Shri G.V.N.Hari, Ar प्रत्यधथी की ओर से / Respondent By : Shri Mn Murthy Naik, Cit, Dr सुनवधई की तधरीख / Date Of Hearing : 28.02.2022 घोर्णध की तधरीख/Date Of Pronouncement : 16.03.2022 O R D E R

deduction of TDS on interest accrued or paid to the members of the co-operative society on the deposits was required

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)

deduct TDS @ 30% on the sale consideration paid. However, the appellant did not deduct the TDS on the payment made

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:

TDS was not deducted by the assessee. 3. The Ld. CIT(A) has erred in deleting the addition made by the Ld.AO

RP TRANSPORTERS, ,VIJAYAWADA vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-2(1), , VIJAYAWADA

In the result, appeal of the assessee is allowed

Bench: Shri Duvvuru R L Reddy, Hon’Ble & Shri S. Balakrishnan, Hon'Ble

deduction of TDS in the case of transporters of lorry owners. However, the Ld. AO allowed the expenditure relating to the period

DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE -1(1), GUNTUR vs. ANDHRA PRADESH STATE HOUSING CORPORATION LIMITED, VIJAYAWADA

In the result, appeal of the revenue is dismissed

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपील सं./I.T.A.No.217/Viz/2023 (ननधधारण वर्ा / Assessment Year : 2008-09) Dy.Commissioner Of Vs. Andhra Pradesh State Income Tax Housing Corporation Ltd., Circle-1(1) Plot No.11 & 12, Nirman Guntur Bhavan, Near Apiic Colony Autonagar, Vijayawada [Pan : Aabca7206L] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent)

deducted the TDS on such expenditure. As the assessee failed to deduct TDS on certain expenditure liable for deduction, the AO held

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:

TDS had been deducted on the interest paid. From the bank statements, it is found that the appellant has got the loan

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:

TDS had been deducted on the interest paid. From the bank statements, it is found that the appellant has got the loan

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:

TDS had been deducted on the interest paid. From the bank statements, it is found that the appellant has got the loan

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:

TDS had been deducted on the interest paid. From the bank statements, it is found that the appellant has got the loan

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:

TDS had been deducted on the interest paid. From the bank statements, it is found that the appellant has got the loan

DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE 3(1), VISAKHAPATNAM vs. PRABHU KISHORE VALLURUPALLI, VISAKHAPATNAM

Appeal is partly allowed for statistical purpose and\nrevenue appeal is allowed for statistical purposes

deducted whereas assessee has failed to provide party wise details for\nthe remaining amounts on which TDS was not deducted

VALLURUPALLI PRABHU KISHORE,VISAKHAPATNAM vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-3(1), VISAKHAPATNAM

deducted whereas assessee has failed to provide party wise details for\nthe remaining amounts on which TDS was not deducted

DONTHEMSETTY SRISAILA MALLIKHARJUNARAO,ELURU vs. INCOME TAX OFFICER, WARD-1, ELURU

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

Bench: Shri Duvvuru Rl Reddy, Hon’Bleआयकर अपील सं./ I.T.A. No.276/Viz/2024 (िनधा"रण वष" / Assessment Year : 2023-24) Donthemsetty Srisaila Vs. The Income Tax Officer, Mallikharjunarao, Ward-1, Eluru. Eluru. Pan: Abmpd8453H (अपीलाथ"/ Appellant) (""यथ"/ Respondent) अपीलाथ" क" ओर से/ Appellant By : Smt. A. Aruna, Ar ""याथ" क" ओर से / Respondent By : Dr. Aparna Villuri, Sr. Ar सुनवाई क" तारीख / Date Of Hearing : 20/08/2024 घोषणा क" तारीख/Date Of : 25/09/2024 Pronouncement O R D E R

deducting the TDS by the 5 employer. That means the entire TDS amount was deducted but the Ld. AO / CPC has not considered

KOYYA GANGA VENKATA SATYA BHASKAR RAO,EAST GODAVARI DIST vs. INCOME TAX OFICER, WARD-1, TUNI

In the result, appeal of the assessee in I

Bench: Shri Duvvuru Rl Reddy, Hon’Bleआयकर अपील सं./I.T.A.No.145/Viz/2023 & 146/Viz/2023 (ननधधारण वर्ा / Assessment Year : 2017-18) Koyya Ganga Venkata Satya Vs. Income Tax Officer Bhaskar Rao Ward-1 A.V.Nagaram Tuni East Godavari Dist. [Pan : Bespk1580A] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent)

deducted TDS u/s 194C of the Act. Therefore, pleaded that considering the same, the Hon’ble Tribunal may be pleased

KOYYA GANGA VENKATA SATYA BHASKAR RAO,EAST GODAVARI DIST vs. INCOME TAX OFICER, WARD-1, TUNI

In the result, appeal of the assessee in I

Bench: Shri Duvvuru Rl Reddy, Hon’Bleआयकर अपील सं./I.T.A.No.145/Viz/2023 & 146/Viz/2023 (ननधधारण वर्ा / Assessment Year : 2017-18) Koyya Ganga Venkata Satya Vs. Income Tax Officer Bhaskar Rao Ward-1 A.V.Nagaram Tuni East Godavari Dist. [Pan : Bespk1580A] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent)

deducted TDS u/s 194C of the Act. Therefore, pleaded that considering the same, the Hon’ble Tribunal may be pleased