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6 results for “TDS”+ Section 161(1)clear

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Key Topics

Section 153A14Section 143(3)9Section 685Section 1324Addition to Income4Search & Seizure4Section 80P3Section 1472Section 249(4)2Disallowance

GMEDAPADU PACS,GMEDAPADU vs. ITO, WARD-1, KAKINADA

ITA 574/VIZ/2025[2020-21]Status: DisposedITAT Visakhapatnam19 Nov 2025AY 2020-21

Bench: Shri Manjunatha G. & Shri Ravish Soodआ.अपी.सं /Ita No.574/Viz/2025 ("नधा"रण वष"/Assessment Year: 2020-21) G Medapadu Pacs, Vs. Income Tax Officer, East Godavari District, Ward-1, Andhra Pradesh. Kakinada. Pan: Aaaag8455A (Appellant) (Respondent) "नधा"रती "वारा/Assessee By: Sri Kss Sarma, Ca राज" व "वारा/Revenue By: Dr. Aparna Villuri, Sr. Ar सुनवाई क" तार"ख/Date Of 16/10/2025 Hearing: घोषणा क" तार"ख/Date Of 14/11/2025 Pronouncement: आदेश / Order Per. Ravish Sood, J.M:

For Appellant: Sri KSS Sarma, CAFor Respondent: Dr. Aparna Villuri, Sr. AR
Section 143(3)Section 80PSection 80P(2)(a)Section 80P(2)(d)

TDS certificates. b) The services rendered for procurement of paddy, although facilitated through PACS and on behalf of members, ultimately relate to a contractual arrangement with APSCSCL, which is a separate legal entity and not a member of the appellant society. c) The principle of mutuality, which is the basis for exemption under Section 80P, breaks down when income arises

2

THE DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2, , VISAKHAPATNAM vs. ANUMOLU TIRUPATI RAYUDU(HUF),, VISAKHAPATNAM

In the result, appeal of the Revenue is dismissed

ITA 100/VIZ/2020[2014-15]Status: DisposedITAT Visakhapatnam21 Dec 2022AY 2014-15

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

For Respondent: Sri MN Murthy Naik, CIT-DR
Section 132Section 143(3)Section 153A

TDS etc., and the assessee furnished the required details. 4. After verification of the books of accounts, the Ld. AO noted that during the year the assessee company availed a loan of Rs. 60 lakhs from M/s. Fulfil Vinmay Pvt Ltd, Kolkata and the assessee was asked to furnish the details of loan creditors and the confirmation letter in support

THE DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2, VISAKHAPATNAM vs. ATR WAREHOUSING PRIVATE LIMITED, VISAKHAPATNAM

In the result, appeal of the Revenue is dismissed

ITA 103/VIZ/2020[2012-13]Status: DisposedITAT Visakhapatnam21 Dec 2022AY 2012-13

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

For Respondent: Sri MN Murthy Naik, CIT-DR
Section 132Section 143(3)Section 153A

TDS etc., and the assessee furnished the required details. 4. After verification of the books of accounts, the Ld. AO noted that during the year the assessee company availed a loan of Rs. 60 lakhs from M/s. Fulfil Vinmay Pvt Ltd, Kolkata and the assessee was asked to furnish the details of loan creditors and the confirmation letter in support

THE DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2, VISAKHAPATNAM vs. ATR WAREHOUSING PRIVATE LIMITED, VISAKHAPATNAM

In the result, appeal of the Revenue is dismissed

ITA 102/VIZ/2020[2011-12]Status: DisposedITAT Visakhapatnam21 Dec 2022AY 2011-12

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

For Respondent: Sri MN Murthy Naik, CIT-DR
Section 132Section 143(3)Section 153A

TDS etc., and the assessee furnished the required details. 4. After verification of the books of accounts, the Ld. AO noted that during the year the assessee company availed a loan of Rs. 60 lakhs from M/s. Fulfil Vinmay Pvt Ltd, Kolkata and the assessee was asked to furnish the details of loan creditors and the confirmation letter in support

THE DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2, VISAKHAPATNAM vs. ANUMOLU AVNASH, VISAKHAPATNAM

In the result, appeal of the Revenue is dismissed

ITA 101/VIZ/2020[2013-14]Status: DisposedITAT Visakhapatnam21 Dec 2022AY 2013-14

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

For Appellant: Sri G.V.N. Hari, AdvocateFor Respondent: Sri MN Murthy Naik, CIT-DR
Section 132Section 139Section 143(2)Section 143(3)Section 153ASection 68

section 68 of the Act. In response the assessee, in addition to detailed submissions has also submitted the confirmation letters from the respective creditors. Not satisfied / convinced with the submissions of the assessee, the Ld. AO made addition of Rs. 1,64,00,000/- treated the same as unexplained cash credit u/s. 68 of the Act. The Ld. AO also

THE ANDHRA PRADESH STATE HANDLOOM WEAVERS CO OPERATIVE SOCIETY LIMITED,VIJAYAWADA vs. THE ASSISTANT OR DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE -1(1), VIJAYAWADA

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

ITA 98/VIZ/2024[2015-16]Status: DisposedITAT Visakhapatnam19 Apr 2024AY 2015-16

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपील सं./I.T.A.No.98/Viz/2024 (ननधधारण वर्ा / Assessment Year : 2015-16) The Andhra Pradesh State Handloom Vs. Asst. / Dy.Commissioner Of Weavers Co-Operative Society Ltd. Income Tax D.No.29-11-9/1, Apco Bhavan, Circle-1(1) Venkateswara Rao Street Vijayawada Governorpet, Vijayawada [Pan : Aabat3780A] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent)

For Appellant: Shri M.V.Prasad, ARFor Respondent: Dr.Satyasai Rath, CIT(DR)
Section 147Section 249(4)

1) dated 14.02.2024, arising out of order passed u/s 147 r.w.s. 144 of the Income Tax Act, 1961 (in short ‘Act’) dated 22.03.2022 for the Assessment Year (A.Y.) 2015-16. 2 I.T.A. No.98/Viz/2024, A.Y.2015-16 The Andhra Pradesh State Handloom Weavers Co-op Society Ltd., Vijayawada 2. Brief facts of the case are that as per the assessment order under section