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18 results for “TDS”+ Section 200clear

Sorted by relevance

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Key Topics

Section 234E34Section 143(3)33Section 200A20Section 201(1)12TDS9Section 142(2)6Section 2015Section 1544Addition to Income4Condonation of Delay

GOVERNMENT POLYTECHNIC,VISAKHAPATNAM vs. INCOME TAX OFFICER, TDS WARD-1, VISAKHAPATNAM

In the result, appeal filed by the assessee is allowed

ITA 456/VIZ/2024[2014-15]Status: DisposedITAT Visakhapatnam31 Jan 2025AY 2014-15

Bench: Shri Duvvuru Rl Reddy & Shri S Balakrishnanआयकर अपील सं./ I.T.A. Nos.456, 457 & 458/Viz/2024 (िनधा"रण वष" / Assessment Years: 2014-15 & 2015-16) Government Polytechnic, Vs. Income Tax Officer, Visakhapatnam. Tds Ward-1, Pan: Aaagg1122Q Visakhapatnam. (अपीलाथ"/ Appellant) (""यथ"/ Respondent) अपीलाथ" क" ओर से/ Appellant By : Sri Gvn Hari, Ar ""याथ" क" ओर से / Respondent By : Dr. Aparna Villuri, Sr. Ar

For Appellant: Sri GVN Hari, ARFor Respondent: Dr. Aparna Villuri, Sr. AR
Section 200ASection 234E

200/- U/s. 234E of the Act on account of delayed filing of the TDS returns for the AY 2014-15. Aggrieved by the order of the Ld. AO, the assessee preferred an appeal before the Ld. CIT(A), NFAC belatedly beyond the prescribed time limit specified under the Act. Before the Ld. CIT(A)-NFAC, the assessee has filed petition

4
Section 143(2)3
Penalty3

GOVERNMENT POLYTECHNIC,VISAKHAPATNAM vs. INCOME TAX OFFICER, TDS WARD-1, VISAKHAPATNAM

In the result, appeal filed by the assessee is allowed

ITA 457/VIZ/2024[2015-16]Status: DisposedITAT Visakhapatnam31 Jan 2025AY 2015-16

Bench: Shri Duvvuru Rl Reddy & Shri S Balakrishnanआयकर अपील सं./ I.T.A. Nos.456, 457 & 458/Viz/2024 (िनधा"रण वष" / Assessment Years: 2014-15 & 2015-16) Government Polytechnic, Vs. Income Tax Officer, Visakhapatnam. Tds Ward-1, Pan: Aaagg1122Q Visakhapatnam. (अपीलाथ"/ Appellant) (""यथ"/ Respondent) अपीलाथ" क" ओर से/ Appellant By : Sri Gvn Hari, Ar ""याथ" क" ओर से / Respondent By : Dr. Aparna Villuri, Sr. Ar

For Appellant: Sri GVN Hari, ARFor Respondent: Dr. Aparna Villuri, Sr. AR
Section 200ASection 234E

200/- U/s. 234E of the Act on account of delayed filing of the TDS returns for the AY 2014-15. Aggrieved by the order of the Ld. AO, the assessee preferred an appeal before the Ld. CIT(A), NFAC belatedly beyond the prescribed time limit specified under the Act. Before the Ld. CIT(A)-NFAC, the assessee has filed petition

GOVERNMENT POLYTECHNIC,VISAKHAPATNAM vs. INCOME TAX OFFICER, TDS WARD-1, VISAKHAPATNAM

In the result, appeal filed by the assessee is allowed

ITA 458/VIZ/2024[2015-16]Status: DisposedITAT Visakhapatnam31 Jan 2025AY 2015-16

Bench: Shri Duvvuru Rl Reddy & Shri S Balakrishnanआयकर अपील सं./ I.T.A. Nos.456, 457 & 458/Viz/2024 (िनधा"रण वष" / Assessment Years: 2014-15 & 2015-16) Government Polytechnic, Vs. Income Tax Officer, Visakhapatnam. Tds Ward-1, Pan: Aaagg1122Q Visakhapatnam. (अपीलाथ"/ Appellant) (""यथ"/ Respondent) अपीलाथ" क" ओर से/ Appellant By : Sri Gvn Hari, Ar ""याथ" क" ओर से / Respondent By : Dr. Aparna Villuri, Sr. Ar

For Appellant: Sri GVN Hari, ARFor Respondent: Dr. Aparna Villuri, Sr. AR
Section 200ASection 234E

200/- U/s. 234E of the Act on account of delayed filing of the TDS returns for the AY 2014-15. Aggrieved by the order of the Ld. AO, the assessee preferred an appeal before the Ld. CIT(A), NFAC belatedly beyond the prescribed time limit specified under the Act. Before the Ld. CIT(A)-NFAC, the assessee has filed petition

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

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

ITA 267/VIZ/2025[2017-18]Status: DisposedITAT Visakhapatnam13 Oct 2025AY 2017-18

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)

For Appellant: Sri GVN Hari, AdvocateFor Respondent: Dr. Aparna Villuri, Sr. AR
Section 195Section 201Section 201(1)

section 195. It is the fact that Shri Sanapala Polinaidu who actually paid that cash to the NRI vendors. Hence the appellant cannot be treated as assessee in default for that payment, when there is no contradictory fact or evidence brought by the AO on record to disprove the submissions of the appellant in consideration of the statements

DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-1, RAJAMAHENDRAVARAM vs. ANDHRA PAPER LIMITED, RAJAMAHENDRAVARAM

In the result, appeal of the Revenue is partly allowed for statistical

ITA 162/VIZ/2022[2012-13]Status: DisposedITAT Visakhapatnam28 Feb 2023AY 2012-13

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकरअपीलसं./ I.T.A. Nos. 162/Viz/2022 & 189/Viz/2022 ("नधा"रणवष"/ Assessment Years : 2012-13 & 2013-14) Deputy Commissioner Of Income Vs. M/S. Andhra Paper Limited Tax, Circle-1, (M/S. International Paper Rajamahendravaram. Appm Ltd), Sri Ram Nagar, Rajamahendravaram. Pan: Aact 8849 D (अपीलाथ"/ Appellant) (""यथ"/ Respondent) Co Nos: 22 & 23/Viz/2022 (In आयकरअपीलसं./ I.T.A. Nos. 162/Viz/2022 & 189/Viz/2022) ("नधा"रणवष"/ Assessment Years : 2012-13 & 2013-14) M/S. Andhra Paper Limited Vs. Deputy Commissioner Of (M/S. International Paper Appm Income Tax, Circle-1, Ltd), Rajamahendravaram. Sri Ram Nagar, Rajamahendravaram. Pan: Aact 8849 D (अपीलाथ"/ Appellant) (""यथ"/ Respondent) अपीलाथ"क"ओरसे/ Assessee By : Sri K. Chakrapani ""याथ"क"ओरसे/ Revenue By : Sri Mn Murthy Naik, Cit-Dr

For Appellant: Sri K. ChakrapaniFor Respondent: Sri MN Murthy Naik, CIT-DR
Section 142(1)Section 143(2)Section 143(3)Section 14ASection 35D

TDS”. Notice U/s. 143(2) of the Act was issued and served on the assessee. Notice U/s. 142(1) of the Act dated 7/4/2014 and 11/4/2014 were issued respectively calling for the information. In response, Sri K. Chakrapani, General Manager (Taxation) and Sri Aditya, Senior Officer were authorized by the assessee-company and they furnished the required information called

DEPUTY COMMISIONER OF INCOME TAX, RAJAHMAHENDRAVARAM vs. ANDHRA PAPER LIMITED, RAJAHMAHENDRAVARAM

In the result, appeal of the Revenue is partly allowed for statistical

ITA 189/VIZ/2022[2013-14]Status: DisposedITAT Visakhapatnam28 Feb 2023AY 2013-14

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकरअपीलसं./ I.T.A. Nos. 162/Viz/2022 & 189/Viz/2022 ("नधा"रणवष"/ Assessment Years : 2012-13 & 2013-14) Deputy Commissioner Of Income Vs. M/S. Andhra Paper Limited Tax, Circle-1, (M/S. International Paper Rajamahendravaram. Appm Ltd), Sri Ram Nagar, Rajamahendravaram. Pan: Aact 8849 D (अपीलाथ"/ Appellant) (""यथ"/ Respondent) Co Nos: 22 & 23/Viz/2022 (In आयकरअपीलसं./ I.T.A. Nos. 162/Viz/2022 & 189/Viz/2022) ("नधा"रणवष"/ Assessment Years : 2012-13 & 2013-14) M/S. Andhra Paper Limited Vs. Deputy Commissioner Of (M/S. International Paper Appm Income Tax, Circle-1, Ltd), Rajamahendravaram. Sri Ram Nagar, Rajamahendravaram. Pan: Aact 8849 D (अपीलाथ"/ Appellant) (""यथ"/ Respondent) अपीलाथ"क"ओरसे/ Assessee By : Sri K. Chakrapani ""याथ"क"ओरसे/ Revenue By : Sri Mn Murthy Naik, Cit-Dr

For Appellant: Sri K. ChakrapaniFor Respondent: Sri MN Murthy Naik, CIT-DR
Section 142(1)Section 143(2)Section 143(3)Section 14ASection 35D

TDS”. Notice U/s. 143(2) of the Act was issued and served on the assessee. Notice U/s. 142(1) of the Act dated 7/4/2014 and 11/4/2014 were issued respectively calling for the information. In response, Sri K. Chakrapani, General Manager (Taxation) and Sri Aditya, Senior Officer were authorized by the assessee-company and they furnished the required information called

GOVERNAMENT POLYTECHNIC,VISAKHAPATNAM vs. INCOME TAX OFFICER, TDS WARD-1, VISAKHAPATNAM

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

ITA 149/VIZ/2023[2014-15]Status: DisposedITAT Visakhapatnam27 Sept 2023AY 2014-15

Bench: Shri Duvvuru Rl Reddy, Hon’Bleआयकर अपील सं./I.T.A.No.149/Viz/2023 & 150/Viz/2023 (ननधधारण वर्ा / Assessment Year : 2014-15 & 2015-16) Government Polytechnic Vs. Income Tax Officer (Tds) Government Polytechnic College Ward-1 Kancharapalem Visakhapatnam Visakhapatnam [Pan : Aaagg1122Q] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent)

For Appellant: Shri G.V.N.Hari, ARFor Respondent: Shri Madhukar Aves, DR
Section 154Section 200ASection 234ESection 246

200 Total 2,30,600 4. Any other ground that may be urged at the time of hearing of appeal. 5. At the outset, the Ld.AR submitted that the assessee on receiving the intimation of outstanding demand, responded immediately and filed a petition u/s 254 dated 21.12.2020, seeking waiver of late fee raised u/s 234E. But the Ld.ITO (TDS), Ward

GOVERNAMENT POLYTECHNIC,VISAKHAPATNAM vs. INCOME TAX OFFICER, TDS WARD-1, VISAKHAPATNAM

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

ITA 150/VIZ/2023[2015-16]Status: DisposedITAT Visakhapatnam27 Sept 2023AY 2015-16

Bench: Shri Duvvuru Rl Reddy, Hon’Bleआयकर अपील सं./I.T.A.No.149/Viz/2023 & 150/Viz/2023 (ननधधारण वर्ा / Assessment Year : 2014-15 & 2015-16) Government Polytechnic Vs. Income Tax Officer (Tds) Government Polytechnic College Ward-1 Kancharapalem Visakhapatnam Visakhapatnam [Pan : Aaagg1122Q] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent)

For Appellant: Shri G.V.N.Hari, ARFor Respondent: Shri Madhukar Aves, DR
Section 154Section 200ASection 234ESection 246

200 Total 2,30,600 4. Any other ground that may be urged at the time of hearing of appeal. 5. At the outset, the Ld.AR submitted that the assessee on receiving the intimation of outstanding demand, responded immediately and filed a petition u/s 254 dated 21.12.2020, seeking waiver of late fee raised u/s 234E. But the Ld.ITO (TDS), Ward

RAMESH SANGHVI,HYDERABAD vs. INCOME TAX OFFICER, WARD-1, ELURU

In the result, appeal of the assessee is dismissed

ITA 504/VIZ/2024[2018-19]Status: DisposedITAT Visakhapatnam14 Feb 2025AY 2018-19

Bench: Shri K. Narasimha Chary, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपीलसं./I.T.A.No.504/Viz/2024 (निर्धारण वर्ा/ Assessment Year: 2018-19) Ramesh Sanghvi V. Income Tax Officer – Ward – 1 108, 4-4-933 Royal Plaza 23-2-4-6/4 Kks Towers Sultan Bazar, Hyderabad R.R. Pet, Eluru Telangana - 500001 Andhra Pradesh - 534002 [Pan: Ajeps4401J] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent)

Section 270A

section 270A stating that assessee has misreported income to the extent of Rs.1,67,44,623/- and hence 200% of the tax payable is levied as penalty which is amounting to Rs.79,66,508/-. 3. Aggrieved by the order of the Ld. AO, assessee filed an appeal before the Ld. CIT(A). Before Ld. CIT(A), assessee contested that

PONNAM BHAVANI,VIJAYAWADA vs. THE INCOME TAX OFFICER (INTERNATIONAL TAXATION), VIJAYAWADA

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

ITA 332/VIZ/2024[2014-15]Status: HeardITAT Visakhapatnam28 Apr 2025AY 2014-15

Bench: Shri Vijay Pal Rao, Vice-A N D Shri Balakrishnan, S.आ.अपी.सं /Ita Nos.331 & 332/Viz/2024 (निर्धारण वर्ा/Assessment Years: 2012-13 & 2014-15) Smt. Ponnam Bhavani Vs. Income Tax Officer Vijayawada (International Taxation) Pan:Ajzpp5085E Vijayawada (Appellant) (Respondent) निर्धाररती द्वधरध/Assessee By: Shri G.V.N. Hari, Advocate रधजस् व द्वधरध/Revenue By:: Dr. Aparna Villuri, Sr. Ar सुिवधई की तधरीख/Date Of Hearing: 24/04/2025 घोर्णध की तधरीख/Pronouncement: 28/04/2025 आदेश/Order

For Appellant: Shri G.V.N. Hari, AdvocateFor Respondent: : Dr. Aparna Villuri, Sr. AR
Section 201Section 201(1)

200 u/s 201(1) and interest of Rs.1,21,128 u/s 201(1A) of the Act. 4. Any other grounds may be urged at the time of hearing”. ““1. The order of the learned CIT (A)-10 is contrary to the facts and also the law applicable to the facts of the case. 2. The learned

PONNAM BHAVANI,VIJAYAWADA vs. THE INCOME TAX OFFICER (INTERNATIONAL TAXATION), VIJAYAWADA

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

ITA 331/VIZ/2024[2012-13]Status: HeardITAT Visakhapatnam28 Apr 2025AY 2012-13

Bench: Shri Vijay Pal Rao, Vice-A N D Shri Balakrishnan, S.आ.अपी.सं /Ita Nos.331 & 332/Viz/2024 (निर्धारण वर्ा/Assessment Years: 2012-13 & 2014-15) Smt. Ponnam Bhavani Vs. Income Tax Officer Vijayawada (International Taxation) Pan:Ajzpp5085E Vijayawada (Appellant) (Respondent) निर्धाररती द्वधरध/Assessee By: Shri G.V.N. Hari, Advocate रधजस् व द्वधरध/Revenue By:: Dr. Aparna Villuri, Sr. Ar सुिवधई की तधरीख/Date Of Hearing: 24/04/2025 घोर्णध की तधरीख/Pronouncement: 28/04/2025 आदेश/Order

For Appellant: Shri G.V.N. Hari, AdvocateFor Respondent: : Dr. Aparna Villuri, Sr. AR
Section 201Section 201(1)

200 u/s 201(1) and interest of Rs.1,21,128 u/s 201(1A) of the Act. 4. Any other grounds may be urged at the time of hearing”. ““1. The order of the learned CIT (A)-10 is contrary to the facts and also the law applicable to the facts of the case. 2. The learned

ASST. COMMISSIONER OF INCOME TAX, VIJAYAWADA vs. FYSOLATE TECHNOLOGIES, VIJAYAWADA

In the result, appeal of the Revenue is dismissed

ITA 182/VIZ/2023[2017-18]Status: DisposedITAT Visakhapatnam15 Jul 2024AY 2017-18

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपील सं./ I.T.A. No.182/Viz/2023 (िनधा"रण वष" / Assessment Year : 2017-18) Assistant Commissioner Of Vs. Fysolate Technologies, Income Tax, Vijayawada. Vijawayada. Pan: Aacff5633L (अपीलाथ"/ Appellant) (""यथ"/ Respondent) अपीलाथ" क" ओर से/ Assessee By : Sri Mithilesh Sannareddy ""याथ" क" ओर से / Revenue By : Dr. Satyasai Rath, Cit-Dr सुनवाई क" तारीख / Date Of Hearing : 16/04/2024 घोषणा क" तारीख/Date Of : 15/07/2024 Pronouncement O R D E R

For Appellant: Sri Mithilesh SannareddyFor Respondent: Dr. Satyasai Rath, CIT-DR
Section 10ASection 143(2)Section 143(3)Section 92C

TDS vs. Tata Teleservices Ltd [2022] 134 taxmann.com 323 (Delhi – Trib.) 4. DCIT vs. M/s. Flextronics Software Systems Ltd in ITA No. 2881/Del/2011, dated 23/04/2021. 5. CIT vs. Suretech Hospital and Research Centre [2007] 293 ITR 53 (Bom.) 6. ITO vs. M/s. Raj Maitry & Eskon Developer in ITA No. 2117/Mum/2023, dated 29/01/2024. The Ld. AR also referred

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)

200 Accordingly, the Ld. AO determined the total income of the assessee at Rs. 134,09,21,870/- and passed the assessment order U/s. 143(3) of the Act on 31/12/2016. 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

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)

200 Accordingly, the Ld. AO determined the total income of the assessee at Rs. 134,09,21,870/- and passed the assessment order U/s. 143(3) of the Act on 31/12/2016. 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

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)

200 Accordingly, the Ld. AO determined the total income of the assessee at Rs. 134,09,21,870/- and passed the assessment order U/s. 143(3) of the Act on 31/12/2016. 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

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

In the result, appeal of the Revenue is dismissed

ITA 201/VIZ/2023[2014-15]Status: DisposedITAT Visakhapatnam25 Mar 2024AY 2014-15

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)

200 Accordingly, the Ld. AO determined the total income of the assessee at Rs. 134,09,21,870/- and passed the assessment order U/s. 143(3) of the Act on 31/12/2016. 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

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)

200 Accordingly, the Ld. AO determined the total income of the assessee at Rs. 134,09,21,870/- and passed the assessment order U/s. 143(3) of the Act on 31/12/2016. 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

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)

200 Accordingly, the Ld. AO determined the total income of the assessee at Rs. 134,09,21,870/- and passed the assessment order U/s. 143(3) of the Act on 31/12/2016. 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