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26 results for “TDS”+ Section 02clear

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Key Topics

Section 143(3)53Section 14713Addition to Income13Disallowance11Section 194I10Section 4010Section 143(2)9Section 80C8TDS8Section 148A

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

ITA 68/VIZ/2021[2014-15]Status: DisposedITAT Visakhapatnam16 Mar 2022AY 2014-15

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

For Appellant: Shri G.V.N.Hari, ARFor Respondent: Shri MN Murthy Naik, CIT, DR
Section 16(1)

TDs under section 194A. (emphasis underlined) Thus the circular clarifies that provisions of section 194A(3)(v) would prevail. 44. The Ld. CIT(A) by following his own decision for the assessment year 2007- 08 and also order of the Tribunal for the very same year in the rectification order he has deleted the addition made

Showing 1–20 of 26 · Page 1 of 2

7
Section 1487
Depreciation6

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

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

ITA 147/VIZ/2023[2018-19]Status: DisposedITAT Visakhapatnam29 Nov 2023AY 2018-19

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)

For Appellant: Shri Paradeep Tayal & OrsFor Respondent: Dr.Satyasai Rath, CIT(DR)
Section 143(3)Section 194A(3)(i)Section 194A(3)(iii)Section 263Section 36(1)(va)Section 40

02,00,389/-. The case was selected for complete scrutiny under e- assessment scheme 2019, to verify duty drawback, unsecured loan and business expenses. Accordingly, the assessment was completed u/s 143(3) r.w.s. 143(3A) & 143(3B) of the Act on 12.03.2021 by accepting the income returned. Under the powers vested with the PCIT, as per the provisions of section

THE KRISHNA DISTRICT CO-OPERATIVE CENTRAL BANK LIMITED,MACHILIPATNAM vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE1(1), VIJAYAWADA

In the result, appeal of the assessee is allowed

ITA 45/VIZ/2024[2017-18]Status: DisposedITAT Visakhapatnam21 Mar 2024AY 2017-18

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Ble(Through Hybrid Hearing) आयकरअपीलसं./ I.T.A. No.45/Viz/2024 (निर्धारणवर्ा/ Assessment Year : 2017-18) The Krishna District Cooperative Vs. Asst. Commissioner Of Central Bank Ltd., Income Tax, Circle-1(1), Machilipatnam-521001. Vijayawada. Pan: Aabtt 0343 T (अपीलधर्थी/ Appellant) (प्रत्यर्थी/ Respondent) अपीलधर्थीकीओरसे/ Assessee By : Sri K. Siva Ram Kumar, Ar प्रत्यधर्थीकीओरसे/ Revenue By : Dr. Aparna Villuri, Sr. Ar

For Appellant: Sri K. Siva Ram Kumar, ARFor Respondent: Dr. Aparna Villuri, Sr. AR
Section 143(2)Section 143(3)Section 194ASection 194A(3)(v)Section 40Section 68

02,647/- the assessee has failed to deduct Tax at source (TDS) as per the provisions of section 194A of the Act. The Ld. AO therefore

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

ITA 146/VIZ/2023[2017-18]Status: DisposedITAT Visakhapatnam31 Jul 2023AY 2017-18

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)

For Appellant: Shri G.V.N.Hari, ARFor Respondent: Shri O.N.Hari Prasada Rao, DR
Section 143(1)Section 154Section 44A

02,210/-. The assessee noticed that there was a mistake crept in admitting the transportation charges as agricultural income, therefore, filed a petition for rectification of the intimation, explaining that the amount admitted under agricultural income was actually the transport charges received from AP Civil Supplies and the assessee had no agricultural income. The assessee further submiited that

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

ITA 145/VIZ/2023[2017-18]Status: DisposedITAT Visakhapatnam31 Jul 2023AY 2017-18

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)

For Appellant: Shri G.V.N.Hari, ARFor Respondent: Shri O.N.Hari Prasada Rao, DR
Section 143(1)Section 154Section 44A

02,210/-. The assessee noticed that there was a mistake crept in admitting the transportation charges as agricultural income, therefore, filed a petition for rectification of the intimation, explaining that the amount admitted under agricultural income was actually the transport charges received from AP Civil Supplies and the assessee had no agricultural income. The assessee further submiited that

SRI SEETARAMANJANEYA SORTEX ,KAKINADA vs. PRINCIPALMCOMMISSIONER OF INCOME TAX , VISAKHAPATNAM

In the result, appeal of the assessee is dismissed

ITA 234/VIZ/2024[2018-19]Status: DisposedITAT Visakhapatnam10 Dec 2024AY 2018-19

Bench: Shri K. Narasimha Chary, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपील सं./I.T.A.No.234/Viz/2024 (निर्धारण वर्ा/ Assessment Year: 2018-19) Sri Seetaramanjaneya Sortex V. Pr.Cit Aayakar Bhavan 1-2015/A, Uppalanka Dabagardens – 530020 Kakinada – 533016, Andhra Pradesh Visakhapatnam, Andhra Pradesh [Pan: Abdfs4641P]

Section 143(3)Section 194Section 263

02,00,389/-. The case was selected for complete scrutiny under e-assessment scheme to verify the duty drawback, unsecured loan and business expenses. Accordingly, the assessment was completed under section 143(3) r.w.s. 143(3A) & 143(3B) of the Act on 12.03.2021 by accepting the income returned. Subsequently, Ld.Pr.CIT under his powers vested on him under section

PADMASREE STEELS PRIVATE LIMITED,RAVULAPALEM vs. DCIT, CIRCLE - 1, KAKINADA

In the result, appeal of the assessee is allowed

ITA 292/VIZ/2025[2018-19]Status: DisposedITAT Visakhapatnam31 Oct 2025AY 2018-19

Bench: Shri Ravish Sood, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपीलसं./I.T.A.No.292/Viz/2025 (निर्धारणवर्ा/ Assessment Year:2018-19) Vs. Dcit – Circle –1 Padmasree Steels Private Limited Rs No. 109 & 110 Devarapalli 3Rd Floor, Deepthi Towers Main Road Ravulapalem – 533238 Kakinada – 533001 Andhra Pradesh Andhra Pradesh [Pan:Aadcp2642P]

Section 115JSection 143(1)Section 143(2)Section 143(3)Section 250

02-2021 which is confirmed by Ld. Commissioner of Income-tax (Appeals) (in short 'CIT(A)') u/s. 250 of IT Act dt. 29-04-2025, is not in accordance with the provisions of law. 2. Ld. CIT(A) is not justified in confirming the action of AO in disallowing the provision made for employee gratuity amounting to Rs.19

GUNTUPALLI NAGESWARA RAO,IBRAHIMPATNAM vs. INCOME TAX OFFICER, WARD 1(1), VIJAYAWADA

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

ITA 379/VIZ/2025[2016-17]Status: DisposedITAT Visakhapatnam27 Feb 2026AY 2016-17

Bench: Shri Ravish Sood, Hon’Ble & Shri Omkareshwar Chidara, Hon’Ble

Section 147Section 148Section 148ASection 149(1)(b)Section 250Section 271(1)(c)Section 8Section 80CSection 80DSection 80E

TDS of Rs. 1,86,790/-). Page. No 2 I.T.A.No.378 & 379/VIZ/2025 Guntupalli Nageswara Rao 4. Thereafter, the AO issued a notice under section 148A(b) of the Act calling upon the assessee to place on record documentary evidence to support his claim for multi- facet deductions viz., (i) Loss on house property: Rs. 2,00,000/-; (ii) Deduction under

GUNTUPALLI NAGESWARA RAO,IBRAHIMPATNAM vs. INCOME TAX OFFICER, WARD 1(1), VIJAYAWADA

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

ITA 378/VIZ/2025[2016-17]Status: DisposedITAT Visakhapatnam27 Feb 2026AY 2016-17

Bench: Shri Ravish Sood, Hon’Ble & Shri Omkareshwar Chidara, Hon’Ble

Section 147Section 148Section 148ASection 149(1)(b)Section 250Section 271(1)(c)Section 8Section 80CSection 80DSection 80E

TDS of Rs. 1,86,790/-). Page. No 2 I.T.A.No.378 & 379/VIZ/2025 Guntupalli Nageswara Rao 4. Thereafter, the AO issued a notice under section 148A(b) of the Act calling upon the assessee to place on record documentary evidence to support his claim for multi- facet deductions viz., (i) Loss on house property: Rs. 2,00,000/-; (ii) Deduction under

ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-1(1), VIJAYAWADA vs. ANDHRA PRADESH URBAN FINANCIAL AND INFRASTRUCTURE DEVELOPMENT CORPORATION, VIJAYAWADA

In the result, cross objection filed by the assessee are disposed off accordingly

ITA 327/VIZ/2024[2016-17]Status: DisposedITAT Visakhapatnam22 Jan 2025AY 2016-17

Bench: Shri Laliet Kumar, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपीलसं./I.T.A.Nos.318, 327 & 328/Viz/2024 (निर्धारण वर्ा/ Assessment Years: 2015-16, 2016-17 & 2017-18) Acit – Circle – 1(1) V. Andhra Pradesh Urban Financial & Infrastructure Development Central Revenue Buildings Corporation M.G. Road, Vijayawada – 520002 54-15-5, Srinivasa Nagar Bank Colony Opp. Venue Convention Centre-520008 Vijayawada, Andhra Pradesh [Pan: Aaifa9311J] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent)

02,42,296/- (Rupees One Thousand Five Hundred Eighty-One Crores, Two Lakhs Forty-two thousand and Two Hundred Ninety Six only) and TDS return payment of Rs.63,99,271/- for the F.Y 2014-15. Since assessee has not filed return of income, Ld. AO, Ward 6(1) Hyderabad issued notice under section

ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-1(1), VIJAYAWADA, VIJAYAWADA vs. ANDHRA PRADESH URBAN FINANCIAL AND INFRASTRUCTURE DEVELOPMENT CORPORATION, VIJAYAWADA

In the result, cross objection filed by the assessee are disposed off accordingly

ITA 318/VIZ/2024[2015-16]Status: DisposedITAT Visakhapatnam22 Jan 2025AY 2015-16

Bench: Shri Laliet Kumar, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपीलसं./I.T.A.Nos.318, 327 & 328/Viz/2024 (निर्धारण वर्ा/ Assessment Years: 2015-16, 2016-17 & 2017-18) Acit – Circle – 1(1) V. Andhra Pradesh Urban Financial & Infrastructure Development Central Revenue Buildings Corporation M.G. Road, Vijayawada – 520002 54-15-5, Srinivasa Nagar Bank Colony Opp. Venue Convention Centre-520008 Vijayawada, Andhra Pradesh [Pan: Aaifa9311J] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent)

02,42,296/- (Rupees One Thousand Five Hundred Eighty-One Crores, Two Lakhs Forty-two thousand and Two Hundred Ninety Six only) and TDS return payment of Rs.63,99,271/- for the F.Y 2014-15. Since assessee has not filed return of income, Ld. AO, Ward 6(1) Hyderabad issued notice under section

ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-1(1), VIJAYAWADA vs. ANDHRA PRADESH URBAN FINANCIAL AND INFRASTRUCTURE DEVELOPMENT CORPORATION, VIJAYAWADA

In the result, cross objection filed by the assessee are disposed off accordingly

ITA 328/VIZ/2024[2017-18]Status: DisposedITAT Visakhapatnam22 Jan 2025AY 2017-18

Bench: Shri Laliet Kumar, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपीलसं./I.T.A.Nos.318, 327 & 328/Viz/2024 (निर्धारण वर्ा/ Assessment Years: 2015-16, 2016-17 & 2017-18) Acit – Circle – 1(1) V. Andhra Pradesh Urban Financial & Infrastructure Development Central Revenue Buildings Corporation M.G. Road, Vijayawada – 520002 54-15-5, Srinivasa Nagar Bank Colony Opp. Venue Convention Centre-520008 Vijayawada, Andhra Pradesh [Pan: Aaifa9311J] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent)

02,42,296/- (Rupees One Thousand Five Hundred Eighty-One Crores, Two Lakhs Forty-two thousand and Two Hundred Ninety Six only) and TDS return payment of Rs.63,99,271/- for the F.Y 2014-15. Since assessee has not filed return of income, Ld. AO, Ward 6(1) Hyderabad issued notice under section

ANDHRA PRADESH HOUSING BOARD,VIJAYAWADA vs. ACIT/DCIT, CIRCLE-1(1), VIJAYAWADA

In the result, the appeal filed by the assessee is allowed in terms of our aforesaid observations

ITA 732/VIZ/2025[2015-16]Status: DisposedITAT Visakhapatnam18 Feb 2026AY 2015-16

Bench: Shri Ravish Sood, Hon’Ble & Shri Omkareshwar Chidara, Hon’Ble

Section 143(2)Section 147Section 148Section 148ASection 250

02,787/- made by the A.O in the hands of the assessee, but at the same time directed that the credit of the Tax Deducted at Source (for short, “TDS”), if any, appearing against the PAN of the assessee-company be allowed to it. Accordingly, the CIT(A) partly allowed the appeal filed by the assessee. 6. The assessee aggrieved

DEPUTY COMMISSIONER OF INCOME TAX, VISAKHAPATNAM vs. RAVIKUMAR BURUGUPALLI, WEST GODAVARI

In the result, appeal of the revenue is dismissed

ITA 198/VIZ/2025[2016-17]Status: DisposedITAT Visakhapatnam22 Aug 2025AY 2016-17

Bench: Shri Ravish Sood, Hon’Ble & Shri S Balakrishnan, Hon’Bleआईटीए. नं. / Ita No. 198/Viz/2025 निर्धारणवर्ा/ Assessment Year:2016-17) Dy. Cit (International Taxation) V. Ravikumar Burugupalli Income Tax Office Proprietor Sasi Fuel Infinity Towers, Ground Floor Sasi School, Main Road Sankaramatam Road Velivenu Post Visakhapatnam - 530016 West Godavari District – 534329 [Pan:Ajzpb2139H] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) सी.ओ सं. / C.O. No. 38/Viz/2025 [आयकरअपीलसं.से उत्पन्न/I.T.A.No.198/Viz/2025 (निर्धारण वर्ा/ Assessment Years: 2016-17)] Ravikumar Burugupalli V. Dy. Cit (International Taxation) Proprietor Sasi Fuel Income Tax Office Sasi School, Main Road Infinity Towers, Ground Floor Velivenu Post Sankaramatam Road Visakhapatnam - 530016 West Godavari District – 534329 [Pan:Ajzpb2139H] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) करदाता का प्रतततितित्व/ Assessee Represented By : Smt A. Aruna, Advocate राजस्व का प्रतततितित्व/ Department Represented By : Dr. Aparna Villuri, Sr.Ar

Section 201Section 201(1)Section 251(1)(c)

section 201(1) & 201(1A) of Income Tax Act, 1961 (in short ‘Act’) dated 30.03.2021. Cross objection is filed by the assessee in support of the order of the Ld. CIT(A). 2. Brief facts of the case are that, assessee being an individual purchased immovable property for a consideration of Rs.3,02,39,680/- from a Non-resident Individual

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

In the result, appeal of the assessee (ITA No

ITA 192/VIZ/2023[2010-11]Status: DisposedITAT Visakhapatnam22 Jan 2024AY 2010-11

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

For Appellant: Sri GVN Hari, ARFor Respondent: Dr. Satyasai Rath, CIT-DR
Section 10(20)Section 11Section 12ASection 143(2)Section 143(3)Section 14ASection 154Section 2(15)Section 263Section 43B

section 2(15) of the Act, the assessee filed its return of income for the AY 2009-10 onwards admitting its income under the head ‘business income’. Further, the registration U/s. 12AA of the Act was cancelled w.e.f 1/4/2009 vide proceedings of the Ld. CIT-1, Visakhapatnam dated 11/09/2012. The assessee filed its return of income

DEPUTY COMMISSIONER OF INCOME TAX, VISAKHAPATNAM vs. M/S. VISAKHAPATNAM PORT AUTHORITY, VISAKHAPATNAM

In the result, appeal of the Revenue is dismissed

ITA 125/VIZ/2023[2018-19]Status: DisposedITAT Visakhapatnam25 Mar 2024AY 2018-19

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकरअपीलसं./ I.T.A. No.191/Viz/2023 (निर्धारणवर्ा/ Assessment Year :2009-10) Visakhapatnam Port Authority, Vs. The Asst. Commissioner Of Administrative Office Building, Income Tax, Port Area, Visakhapatnam, Circle-1(1), Andhra Pradesh-530001. Visakhapatnam. Pan: Aaalv 0035 C (अपीलधर्थी/ Appellant) (प्रत्यर्थी/ Respondent) आयकरअपीलसं./ I.T.A. No.193/Viz/2023 (निर्धारणवर्ा/ Assessment Year : 2013-14) Visakhapatnam Port Authority, Vs. The Asst. Commissioner Of Administrative Office Building, Income Tax, Port Area, Visakhapatnam, Circle-1(1), Andhra Pradesh-530001. Visakhapatnam. Pan: Aaalv 0035 C (अपीलधर्थी/ Appellant) (प्रत्यर्थी/ Respondent) आयकरअपीलसं./ I.T.A. No.200/Viz/2023 (निर्धारणवर्ा/ Assessment Year : 2013-14) Deputy Commissioner Of Income Vs. Visakhapatnam Port Authority, Tax, Circle-1, Range-1, Administrative Office Building, Visakhapatnam. Port Area, Visakhapatnam, Andhra Pradesh-530001. Pan: Aaalv 0035 C (अपीलधर्थी/ Appellant) (प्रत्यर्थी/ Respondent)

Section 142(2)Section 143(3)

02,98,39,640/- and passed the assessment order U/s. 143(3) of the Act on 31/3/2016. Aggrieved by the order of the Ld.AO, the assessee preferred an appeal before the Ld. CIT(A). On appeal, the Ld. CIT(A)- NFAC partly allowed the assessee’s appeal. Aggrieved by the order of the 23 Ld. CIT(A)-NFAC, the Revenue

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

In the result, appeal of the Revenue is dismissed

ITA 106/VIZ/2023[2018-19]Status: DisposedITAT Visakhapatnam25 Mar 2024AY 2018-19

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकरअपीलसं./ I.T.A. No.191/Viz/2023 (निर्धारणवर्ा/ Assessment Year :2009-10) Visakhapatnam Port Authority, Vs. The Asst. Commissioner Of Administrative Office Building, Income Tax, Port Area, Visakhapatnam, Circle-1(1), Andhra Pradesh-530001. Visakhapatnam. Pan: Aaalv 0035 C (अपीलधर्थी/ Appellant) (प्रत्यर्थी/ Respondent) आयकरअपीलसं./ I.T.A. No.193/Viz/2023 (निर्धारणवर्ा/ Assessment Year : 2013-14) Visakhapatnam Port Authority, Vs. The Asst. Commissioner Of Administrative Office Building, Income Tax, Port Area, Visakhapatnam, Circle-1(1), Andhra Pradesh-530001. Visakhapatnam. Pan: Aaalv 0035 C (अपीलधर्थी/ Appellant) (प्रत्यर्थी/ Respondent) आयकरअपीलसं./ I.T.A. No.200/Viz/2023 (निर्धारणवर्ा/ Assessment Year : 2013-14) Deputy Commissioner Of Income Vs. Visakhapatnam Port Authority, Tax, Circle-1, Range-1, Administrative Office Building, Visakhapatnam. Port Area, Visakhapatnam, Andhra Pradesh-530001. Pan: Aaalv 0035 C (अपीलधर्थी/ Appellant) (प्रत्यर्थी/ Respondent)

Section 142(2)Section 143(3)

02,98,39,640/- and passed the assessment order U/s. 143(3) of the Act on 31/3/2016. Aggrieved by the order of the Ld.AO, the assessee preferred an appeal before the Ld. CIT(A). On appeal, the Ld. CIT(A)- NFAC partly allowed the assessee’s appeal. Aggrieved by the order of the 23 Ld. CIT(A)-NFAC, the Revenue

DEPUTY COMMISSIONER OF INCOME TAX, VISAKHAPATNAM vs. VISAKHAPATNAM PORT AUTHORITY, VISAKHAPATNAM

In the result, appeal of the Revenue is dismissed

ITA 200/VIZ/2023[2013-14]Status: DisposedITAT Visakhapatnam25 Mar 2024AY 2013-14

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकरअपीलसं./ I.T.A. No.191/Viz/2023 (निर्धारणवर्ा/ Assessment Year :2009-10) Visakhapatnam Port Authority, Vs. The Asst. Commissioner Of Administrative Office Building, Income Tax, Port Area, Visakhapatnam, Circle-1(1), Andhra Pradesh-530001. Visakhapatnam. Pan: Aaalv 0035 C (अपीलधर्थी/ Appellant) (प्रत्यर्थी/ Respondent) आयकरअपीलसं./ I.T.A. No.193/Viz/2023 (निर्धारणवर्ा/ Assessment Year : 2013-14) Visakhapatnam Port Authority, Vs. The Asst. Commissioner Of Administrative Office Building, Income Tax, Port Area, Visakhapatnam, Circle-1(1), Andhra Pradesh-530001. Visakhapatnam. Pan: Aaalv 0035 C (अपीलधर्थी/ Appellant) (प्रत्यर्थी/ Respondent) आयकरअपीलसं./ I.T.A. No.200/Viz/2023 (निर्धारणवर्ा/ Assessment Year : 2013-14) Deputy Commissioner Of Income Vs. Visakhapatnam Port Authority, Tax, Circle-1, Range-1, Administrative Office Building, Visakhapatnam. Port Area, Visakhapatnam, Andhra Pradesh-530001. Pan: Aaalv 0035 C (अपीलधर्थी/ Appellant) (प्रत्यर्थी/ Respondent)

Section 142(2)Section 143(3)

02,98,39,640/- and passed the assessment order U/s. 143(3) of the Act on 31/3/2016. Aggrieved by the order of the Ld.AO, the assessee preferred an appeal before the Ld. CIT(A). On appeal, the Ld. CIT(A)- NFAC partly allowed the assessee’s appeal. Aggrieved by the order of the 23 Ld. CIT(A)-NFAC, the Revenue

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

In the result, appeal of the Revenue is dismissed

ITA 191/VIZ/2023[2009-10]Status: DisposedITAT Visakhapatnam25 Mar 2024AY 2009-10

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकरअपीलसं./ I.T.A. No.191/Viz/2023 (निर्धारणवर्ा/ Assessment Year :2009-10) Visakhapatnam Port Authority, Vs. The Asst. Commissioner Of Administrative Office Building, Income Tax, Port Area, Visakhapatnam, Circle-1(1), Andhra Pradesh-530001. Visakhapatnam. Pan: Aaalv 0035 C (अपीलधर्थी/ Appellant) (प्रत्यर्थी/ Respondent) आयकरअपीलसं./ I.T.A. No.193/Viz/2023 (निर्धारणवर्ा/ Assessment Year : 2013-14) Visakhapatnam Port Authority, Vs. The Asst. Commissioner Of Administrative Office Building, Income Tax, Port Area, Visakhapatnam, Circle-1(1), Andhra Pradesh-530001. Visakhapatnam. Pan: Aaalv 0035 C (अपीलधर्थी/ Appellant) (प्रत्यर्थी/ Respondent) आयकरअपीलसं./ I.T.A. No.200/Viz/2023 (निर्धारणवर्ा/ Assessment Year : 2013-14) Deputy Commissioner Of Income Vs. Visakhapatnam Port Authority, Tax, Circle-1, Range-1, Administrative Office Building, Visakhapatnam. Port Area, Visakhapatnam, Andhra Pradesh-530001. Pan: Aaalv 0035 C (अपीलधर्थी/ Appellant) (प्रत्यर्थी/ Respondent)

Section 142(2)Section 143(3)

02,98,39,640/- and passed the assessment order U/s. 143(3) of the Act on 31/3/2016. Aggrieved by the order of the Ld.AO, the assessee preferred an appeal before the Ld. CIT(A). On appeal, the Ld. CIT(A)- NFAC partly allowed the assessee’s appeal. Aggrieved by the order of the 23 Ld. CIT(A)-NFAC, the Revenue

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

In the result, appeal of the Revenue is dismissed

ITA 193/VIZ/2023[2013-14]Status: DisposedITAT Visakhapatnam25 Mar 2024AY 2013-14

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकरअपीलसं./ I.T.A. No.191/Viz/2023 (निर्धारणवर्ा/ Assessment Year :2009-10) Visakhapatnam Port Authority, Vs. The Asst. Commissioner Of Administrative Office Building, Income Tax, Port Area, Visakhapatnam, Circle-1(1), Andhra Pradesh-530001. Visakhapatnam. Pan: Aaalv 0035 C (अपीलधर्थी/ Appellant) (प्रत्यर्थी/ Respondent) आयकरअपीलसं./ I.T.A. No.193/Viz/2023 (निर्धारणवर्ा/ Assessment Year : 2013-14) Visakhapatnam Port Authority, Vs. The Asst. Commissioner Of Administrative Office Building, Income Tax, Port Area, Visakhapatnam, Circle-1(1), Andhra Pradesh-530001. Visakhapatnam. Pan: Aaalv 0035 C (अपीलधर्थी/ Appellant) (प्रत्यर्थी/ Respondent) आयकरअपीलसं./ I.T.A. No.200/Viz/2023 (निर्धारणवर्ा/ Assessment Year : 2013-14) Deputy Commissioner Of Income Vs. Visakhapatnam Port Authority, Tax, Circle-1, Range-1, Administrative Office Building, Visakhapatnam. Port Area, Visakhapatnam, Andhra Pradesh-530001. Pan: Aaalv 0035 C (अपीलधर्थी/ Appellant) (प्रत्यर्थी/ Respondent)

Section 142(2)Section 143(3)

02,98,39,640/- and passed the assessment order U/s. 143(3) of the Act on 31/3/2016. Aggrieved by the order of the Ld.AO, the assessee preferred an appeal before the Ld. CIT(A). On appeal, the Ld. CIT(A)- NFAC partly allowed the assessee’s appeal. Aggrieved by the order of the 23 Ld. CIT(A)-NFAC, the Revenue