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

revision order passed by the Ld. Pr. CIT U/s. 263 is bad in law. Consequently the order passed by the Ld. AO U/s. 143(3) r.w.s. 263 is bad in law and void. 2. The Ld. AO is not at all correct in disallowing U/s. 40(a)(ia) the proportionate consideration paid to non-resident towards purchase of immovable property

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

revision order passed by the Ld. Pr. CIT U/s. 263 is bad in law. Consequently the order passed by the Ld. AO U/s. 143(3) r.w.s. 263 is bad in law and void. 2. The Ld. AO is not at all correct in disallowing U/s. 40(a)(ia) the proportionate consideration paid to non-resident towards purchase of immovable property

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

revision order passed by the Ld. Pr. CIT U/s. 263 is bad in law. Consequently the order passed by the Ld. AO U/s. 143(3) r.w.s. 263 is bad in law and void. 2. The Ld. AO is not at all correct in disallowing U/s. 40(a)(ia) the proportionate consideration paid to non-resident towards purchase of immovable property

SATYANARAYANA & OTHERS,RAVULAPALEM vs. THE ITO,, AMALAPURAM

In the result, appeals of the assessee are partly allowed

Bench: Shri V. Durga Rao& Shri D.S. Sunder Singhआयकर अपील सं./I.T.A.No.298-299/Viz/2012 ("नधा"रण वष"/Assessment Year:2007-08 & 2008-09) Satyanarayana & Others Vs. Cit, Rajahmundry Ravulapalem, East Godavari Dist [Pan : Abjfs6323E] (अपीलाथ"/ Appellant) (""थ"/ Respondent) आयकर अपील सं./I.T.A.No.505-508/Viz/2016 ("नधा"रण वष"/Assessment Year:2007-08 & 2008-09) Satyanarayana & Others Vs. The Ito, Ward-2 Ravulapalem, East Godavari Dist Amalapuram [Pan : Abjfs6323E] (अपीलाथ"/ Appellant) (""थ"/ Respondent)

TDS in respect of payments made for machine hire charges, therefore, the disallowance u/s 40(a)(ia) attracts and the AO did not consider this issue and failed to make the disallowance u/s 40(a)(ia) for non deduction of tax at source. Accordingly the Ld.CIT held that the assessments made u/s 143(3) dated 24.12.2009 for the assessment year

SATYANARAYANA & OTHERS,RAVULAPALEM vs. THE ITO,, AMALAPURAM

In the result, appeals of the assessee are partly allowed

Bench: Shri V. Durga Rao& Shri D.S. Sunder Singhआयकर अपील सं./I.T.A.No.298-299/Viz/2012 ("नधा"रण वष"/Assessment Year:2007-08 & 2008-09) Satyanarayana & Others Vs. Cit, Rajahmundry Ravulapalem, East Godavari Dist [Pan : Abjfs6323E] (अपीलाथ"/ Appellant) (""थ"/ Respondent) आयकर अपील सं./I.T.A.No.505-508/Viz/2016 ("नधा"रण वष"/Assessment Year:2007-08 & 2008-09) Satyanarayana & Others Vs. The Ito, Ward-2 Ravulapalem, East Godavari Dist Amalapuram [Pan : Abjfs6323E] (अपीलाथ"/ Appellant) (""थ"/ Respondent)

TDS in respect of payments made for machine hire charges, therefore, the disallowance u/s 40(a)(ia) attracts and the AO did not consider this issue and failed to make the disallowance u/s 40(a)(ia) for non deduction of tax at source. Accordingly the Ld.CIT held that the assessments made u/s 143(3) dated 24.12.2009 for the assessment year

SATYANARAYANA & OTHERS,RAVULAPALEM vs. THE ITO,, AMALAPURAM

In the result, appeals of the assessee are partly allowed

Bench: Shri V. Durga Rao& Shri D.S. Sunder Singhआयकर अपील सं./I.T.A.No.298-299/Viz/2012 ("नधा"रण वष"/Assessment Year:2007-08 & 2008-09) Satyanarayana & Others Vs. Cit, Rajahmundry Ravulapalem, East Godavari Dist [Pan : Abjfs6323E] (अपीलाथ"/ Appellant) (""थ"/ Respondent) आयकर अपील सं./I.T.A.No.505-508/Viz/2016 ("नधा"रण वष"/Assessment Year:2007-08 & 2008-09) Satyanarayana & Others Vs. The Ito, Ward-2 Ravulapalem, East Godavari Dist Amalapuram [Pan : Abjfs6323E] (अपीलाथ"/ Appellant) (""थ"/ Respondent)

TDS in respect of payments made for machine hire charges, therefore, the disallowance u/s 40(a)(ia) attracts and the AO did not consider this issue and failed to make the disallowance u/s 40(a)(ia) for non deduction of tax at source. Accordingly the Ld.CIT held that the assessments made u/s 143(3) dated 24.12.2009 for the assessment year

SATYANARAYANA & OTHERS,RAVULAPALEM vs. THE ITO,, AMALAPURAM

In the result, appeals of the assessee are partly allowed

Bench: Shri V. Durga Rao& Shri D.S. Sunder Singhआयकर अपील सं./I.T.A.No.298-299/Viz/2012 ("नधा"रण वष"/Assessment Year:2007-08 & 2008-09) Satyanarayana & Others Vs. Cit, Rajahmundry Ravulapalem, East Godavari Dist [Pan : Abjfs6323E] (अपीलाथ"/ Appellant) (""थ"/ Respondent) आयकर अपील सं./I.T.A.No.505-508/Viz/2016 ("नधा"रण वष"/Assessment Year:2007-08 & 2008-09) Satyanarayana & Others Vs. The Ito, Ward-2 Ravulapalem, East Godavari Dist Amalapuram [Pan : Abjfs6323E] (अपीलाथ"/ Appellant) (""थ"/ Respondent)

TDS in respect of payments made for machine hire charges, therefore, the disallowance u/s 40(a)(ia) attracts and the AO did not consider this issue and failed to make the disallowance u/s 40(a)(ia) for non deduction of tax at source. Accordingly the Ld.CIT held that the assessments made u/s 143(3) dated 24.12.2009 for the assessment year

THE KCP LTD.,,CHENNAI vs. THE DCIT,, VIJAYAWADA

In the result, the appeal filed by the assessee is dismissed

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

revision u/s 263 of the Act and observed that the following issues were not examined by the Assessing officer(A.O).: i. The assessee had admitted the rental receipts of ` 12,28,020/- against the receipts as per TDS

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)

revision u/s 263 and found that there was difference in the gross receipts admitted by the assessee in the return of income and the gross receipts as per the TDS

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)

revision u/s 263 and found that there was difference in the gross receipts admitted by the assessee in the return of income and the gross receipts as per the TDS

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)

revision u/s 263 and found that there was difference in the gross receipts admitted by the assessee in the return of income and the gross receipts as per the TDS

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)

revision u/s 263 and found that there was difference in the gross receipts admitted by the assessee in the return of income and the gross receipts as per the TDS

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)

revision u/s 263 and found that there was difference in the gross receipts admitted by the assessee in the return of income and the gross receipts as per the TDS

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

In the result, appeal of the assessee (ITA No

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपील सं./ I.T.A. No.192/Viz/2023 ("नधा"रण वष" / Assessment Year : 2010-11) Visakhapatnam Port Authority, Vs. The Asst. Commissioner Of Administrative Office Building, Income Tax, Port Area, Circle-1(1), Visakhapatnam, Visakhapatnam. Andhra Pradesh-530001, Pan: Aaalv 0035 C (अपीलाथ"/ Appellant) (""यथ"/ Respondent) अपीलाथ" क" ओर से/ Assessee By : Sri Gvn Hari, Ar ""याथ" क" ओर से / Revenue By : Dr. Satyasai Rath, Cit-Dr

TDS credit. Thereafter, the case has been assigned to the Addl. CIT, Range-1, Visakhapatnam by the Ld. CIT-1, Visakhapatnam. After examining the books of accounts and discussing the facts of the case with the assessee’s Authorized Representative, the Ld. AO passed an order U/s. 143(3) of the Act on 30/11/2012 by assessing the total income

M/S. FUSION VOICE SOLUTIONS INDIA PVT.LTD,,VIJAYAWADA vs. THE ITO,, VIJAYAWADA

In the result, the appeal of the assessee is allowed

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

revision u/s 263 of the Act and found that the assessee had debited a sum of Rs.4,46,924/- towards incentives and and the assessee required to deduct the TDS

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

u/s. 263 dated 2/2/2021 to the assessee seeking for objections against the proposed revision of assessment. The Ld. Pr. CIT observed that the order of the Ld. AO is erroneous and prejudicial to the interest of the Revenue where the AO allowed a sum of Rs 3,77,80,605/- (Rs - Rs )even though the assessee has not fulfilled

ANDHRA PRADESH POWER GENERATION CORPORATION LIMITED,,VIJAYAWADA vs. THE ACIT, CIRCLE-3(1),, VIJAYAWADA

In the result, appeal of the assessee is dismissed

Bench: Shri N.K.Choudhry, Hon’Ble & Shri D.S. Sunder Singh, Hon’Bleआयकरअपीलसं./I.T.A.No.168/Viz/2020 (निर्धारणवर्ा/Assessment Year:2015-16) Andhra Pradesh Power Generation Vs. Asst.Commissioner Of Corporation Ltd. Income Tax Vijayawada Circle-3(1) [Pan : Aacca2734J] Vijayawada (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent)

u/s 263 by Pr.CIT, Vijayawada. 4. On the other hand, the Ld.DR vehemently supported the order of the Ld.Pr.CIT and argued that the Ld.Pr.CIT has rightly taken up the case for revision and requested to uphold the order of the Ld.Pr.CIT. 5 ITA No.168/Viz/2020, A.Y.2012-13 Andhra Pradesh Power Generation Co-op Ltd., Vijayawada 5. We have heard both the parties

GHANSHYAM SHARMA,,RAJASTHAN vs. PRINCIPAL COMMISSIONER OF INCOME TAX - 1, , VISAKHAPATNAM

In the result, appeal of the assessee is dismissed

Bench: Shri V. Durga Rao& Shri D.S. Sunder Singhआयकर अऩीऱ सं./I.T.A.No.461/Viz/2017 (ननधधारण वषा/Assessment Year:2008-09) Ghanshyam Sharma Vs. The Principal Commissioner Jakhal Vill & Post Of Income Tax-1 Jhunjhunu District Visakhapatnam Rajasthan – 333 305 [Pan :Abups5701R] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) अऩीऱधथी की ओर से/ Appellant By : Shri R.Venkat Raman, Ar प्रत्यथी की ओर से / Respondent By : Shri T.S.N.Murthy, Dr सुनवधई की तधरीख / Date Of Hearing : 12.04.2018 घोषणा की तारीख/Date Of Pronouncement : 18.04.2018

TDS as per proviso to Section 194(C)(5) of the I.T.Act. The Pr.CIT quantified such amount of payments made at Rs.39,01,357/- as per the order u/s 263 and issued show cause notice to the assessee as to why the assessment u/s 143(3) dated 23.03.2015 should not be revised