TEKI VENKATA RAMA RAO,,KAKINADA vs. THE ITO,, KAKINADA

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

Bench: Shri V. Durga Rao & Shri D.S. Sunder Singhआयकर अपील सं./I.T.A.No.151/Viz/2017 (धििाारण िर्ा/Assessment Year:2012-13) Sri Teki Venkata Ramana Rao Vs. Income Tax Officer D.No.11-2-10 (International Taxation) Seshasai Street Kakinada Ramarao Peta Kakinada, E.G.Dist [Pan :Affpt6413G] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) अपीलार्थी की ओर से/ Appellant By : Shri I.Kama Sastry, Ar प्रत्यार्थी की ओर से/ Respondent By : Shri V.Appala Raju, Dr सुनवाई की तारीख / Date Of Hearing : 25.07.2018 10.08.2018 घोषणा की तारीख/Date Of Pronouncement :

TDS deductible by the assessee under section 195 of the Act was correctly made by the Assessing Officer under section 201(1

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

In the result, appeal of the revenue is dismissed

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

TDS on the above payments towards purchase of the property. Ld. AO thereafter issued a show-cause notice dated 22.12.2020 requiring the assessee to show cause why the order under section 201(1

EISWAR EAXPORTS,,VISAKHAPATNAM vs. ADDITIONAL COMMISSIONER OF INCOME TAX, RANGE-6,, VISAKHAPATNAM

In the result, appeal filed by the assessee is dismissed

Bench: Shri V. Durga Rao, Hon’Ble & Shri D.S. Sunder Singh, Hon’Blem/S. Eswar Exports, Vs. Addl. Cit, Range-6, D.No. 23-14-13, Chinnamvari Visakhapatnam. Street, Visakhapatnam. Tan No. Vpne00441A (Appellant) (Respondent)

section 201(1) of the Act. The Addl. CIT(TDS) also rejected the plea of the assessee that TDS sums

RANAR AGROCHEM LIMITED,PARAWADA vs. DEPUTY COMMISSIONER OF INCOME TAX, VISAKHAPATNAM

Bench: Shri Manjunatha G. & Shri Ravish Soodआ.अपी.सं /Ita No.288/Viz/2024 (िनधा"रण वष"/Assessment Year:2014-15) Ranar Agrochem Limited, Vs. Deputy Commissioner Visakhapatnam. Of Income Tax, Visakhapatnam. Pan: Aaccp0372M (Appellant) (Respondent) िनधा""रती "ारा/Assessee By: Shri M. Madhusudan, Ca (Hybrid) राज" व "ारा/Revenue By: Sri Jenardhanan V, Cit-Dr सुनवाई की तारीख/Date Of Hearing: 14/10/2025 घोषणा की तारीख/Date Of 31/10/2025 Pronouncement: आदेश / Order Per. Ravish Sood, J.M: The Present Appeal Filed By The Assessee Company Is Directed Against The Order Passed By The Commissioner Of Income-Tax (Appeals), National Faceless Appeal Center (Nfac), Delhi, Dated 15/05/2024, Which In Turn Arises From The Order Passed By The Assessing Officer (For Short, “A.O.”) Under Section 143(3) Of The Income Tax Act, 1961 (For Short “The Act”) Dated 30/12/2016 For A.Y.

TDS even before the due date of filing return of income u/s. 139(1) of the Act. The A.O disallowed Rs. 40,000/-u/s. 40(a)(ia) of the Act by stating that the provision which is debited to P&L a/c was not an allowance expenditure for the year consideration. Submission of the appellant was perused which is devoid

THE ITO(TDS) WARD-3(3), GUNTUR vs. THE EXECUTIVE ENGINEER, RURAL WATER SUPPLY PROJECT,,

In the result, appeal of the revenue is dismissed

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपीऱ सं./I.T.A.No.511/Viz/2013 & 512/Viz/2013 (निर्धारण वषा / Assessment Year : 2011-12 & 2012-13) Income Tax Officer (Tds) Vs. Executive Engineer Ward-3(3) Rural Water Supply Project Guntur Viswanadhapuram Podili, Prakasam Dist. [Pan : Hydro2981G] (अपीऱार्थी/ Appellant) (प्रत्यर्थी/ Respondent) Co No.132 & 133/Viz/2013 (Arising Out Of Ita No.511 & 512/Viz/2013) (निर्धारण वषा / Assessment Year : 2011-12 & 2012-13) Executive Engineer Vs. Income Tax Officer (Tds) Rural Water Supply Project Ward-3(3) Viswanadhapuram Guntur Podili, Prakasam Dist. [Pan : Hydro2981G] (अपीऱार्थी/ Appellant) (प्रत्यर्थी/ Respondent)

TDS returns is a relevant point to be noted. Thus, taking totality of facts and circumstances into account and after reappraisal of the position in view of the submissions made and material filed, I am of the considered opinion that there is no liability under section 201(1

NAGESH BABU VALIVETI,VIJAYAWADA vs. INCOME TAX OFFICER (INTERNAL TAXATION), VIJAYAWADA

In the result, appeal of the assessee is allowed

Bench: Shri Vijay Pal Rao, Hon’Bles & Shri S Balakrishnan, Hon’Bleआयकर अपील सं./ I.T.A. No.9/Viz/2025 (िनधा"रण वष" / Assessment Year :2012-13) Nagesh Babu Valiveti, Vs. Income Tax Officer, Vijayawada. Ward-International Taxation, Pan: Accpv7063J Vijayawada. (अपीलाथ"/ Appellant) (""यथ"/ Respondent) अपीलाथ" क" ओर से/ Appellant By : Sri C. Subrahmanyam, Ca ""याथ" क" ओर से / Respondent By : Dr. Aparna Villuri, Sr. Ar सुनवाई क" तारीख / Date Of Hearing : 23/04/2025 घोषणा क" तारीख/Date Of : 30/04/2025 Pronouncement O R D E R

Section 201 of the Act vide Finance Bill, 2009 and viewed that the Parliament did not make any amendment to the time limits for the non residents which indicates that the Parliament has accepted the judicial pronouncements for the limitation period already set out by the courts. The Hon’ble Delhi High Court also considered the decision

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)

TDS u/s.195 for the payment made to non-residents of Rs.56,26,500/- as the non- residents have declared the said income in their returns of income, without appreciating the fact that the payments first proviso to Section 201(1

THE DCIT, CIRCLE-3(1) (TDS), VIJAYAWADA vs. M/S SOUTHERN POWER DISTRIBUTION COMPANY OF A.P. LTD., TIRUPATHI

The appeal of the assessee is dismissed

Bench: Shri V. Durga Rao& Shri D.S. Sunder Singhआयकर अपील सं./I.T.A.No.452-454/Viz/2010 (निर्धारण वर्ा/A.Ys : 2008-09 To 2010-11 Respectively) Dy.Commissioner Of Income Tax Vs. M/S Southern Power Circle-3(1) (Tds) Distribution Company Of Vijayawada A.P.Limited Behind Srinivasa Kalyana Mandapam Kesavavayana Gunta Tirupati [Pan : Hydso8188F] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) आयकर अपील सं./I.T.A.No.1217/H/2010,517/Viz/2019 &518/Viz/2019 (निर्धारण वर्ा/A.Ys : 2008-09 To 2010-11 Respectively) M/S Southern Power Distribution Vs. Dy.Commissioner Of Company Of A.P.Limited Income Tax Behind Srinivasa Kalyana Mandapam Circle-3(1) (Tds) Kesavavayana Gunta Vijayawada Tirupati [Pan : Hydso8188F] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) रधजस्व की ओर से /Revenue By : Shri D.K.Sonowal, Cit Dr निर्धाऩरती की ओर से / Assessee By : Shri C.P.Rama Swami, Ar सुिवधई की तधरीख / Date Of Hearing : 04.09.2019 घोर्णध की तधरीख/Date Of Pronouncement : 04.10.2019

TDS liability applicable u/s 194I of the Act. However, as observed from the order of the AO neither the demand u/s 201(1A) was raised in the order nor the demand notice was enclosed in the appeal papers. Though in appeal memo in form No.36 column No.5 mentioned the sections of 201(1

HERO WIRETEX LIMITED,VIZIANAGARAM vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, 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.37/Viz/2023 (ननधधारण वर्ा / Assessment Year : 2018-19) Hero Wiretex Limited Vs. Asst.Commissioner Of Anthakapalli Village Income Tax Ponduru Road, Rajam Central Circle-1 Vizianagarm Visakhapatnam [Pan : Aadcs 1425R] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent)

TDS was deducted. The CPC vide intimation u/s 143(1) dated 21.02.2020, disallowed 100% of the amount of Rs.32,46,77,307/- u/s 40(a)(ia), on account of non compliance with the provisions of Chapter XVII-B. On appeal before the CIT(A), the Ld.CIT(A) restricted the disallowance to 30% as per provisions of section

INDIRA VOONA,VISAKHAPATNAM vs. INCOME TAX OFFICER, WARD-3(1), VISAKHAPATNAM

In the result, appeal of the assessee is allowed

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपील सं./I.T.A. No. 244/Viz/2023 (निर्धारण वर्ा/ Assessment Year: 2017-18) Indira Voona V. Income Tax Officer – Ward 3(1) Visakhapatnam Plot No. 24, Sector 12 Mvp Colony, Visakhapatnam – 530017 Andhra Pradesh [Pan: Aewpv1518E] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) आयकर अपील सं./I.T.A. No. 268/Viz/2023 (निर्धारण वर्ा/ Assessment Year: 2015-16) Income Tax Officer – Tds Ward -1 Indira Voona V. Visakhapatnam Plot No. 24, Sector 12 Mvp Colony, Visakhapatnam – 530017 Andhra Pradesh [Pan: Aewpv1518E] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent)

1,79,340/- including interest on TDS under section 201(1) and 201(1A) of the Act. 14. Aggrieved by the order

INDIRA VOONA,VISAKHAPATNAM vs. THE INCOME TAX OFFICER, TDS WARD 1, , VISAKHAPATNAM

In the result, appeal of the assessee is allowed

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपील सं./I.T.A. No. 244/Viz/2023 (निर्धारण वर्ा/ Assessment Year: 2017-18) Indira Voona V. Income Tax Officer – Ward 3(1) Visakhapatnam Plot No. 24, Sector 12 Mvp Colony, Visakhapatnam – 530017 Andhra Pradesh [Pan: Aewpv1518E] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) आयकर अपील सं./I.T.A. No. 268/Viz/2023 (निर्धारण वर्ा/ Assessment Year: 2015-16) Income Tax Officer – Tds Ward -1 Indira Voona V. Visakhapatnam Plot No. 24, Sector 12 Mvp Colony, Visakhapatnam – 530017 Andhra Pradesh [Pan: Aewpv1518E] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent)

1,79,340/- including interest on TDS under section 201(1) and 201(1A) of the Act. 14. Aggrieved by the order

ADABALA MANMOHAN,VISAKHAPATNAM vs. THE INCOME TAX OFFICER, INTERNATIONAL TAXATION, VISAKHAPATNAM

In the result, appeal of the assessee is allowed

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अऩीऱ सं./ I.T.A. No.135/Viz/2021 (ननधधारण वषा / Assessment Year :2011-12) Mr. Adabala Manmohan, Vs. Income Tax Officer, Visakhapatnam. Ward-International Taxation, Pan: Vpnao 1959 G Visakhapatnam. (अऩीऱधथी/ Appellant) (प्रत्यथी/ Respondent) अऩीऱधथी की ओर से/ Appellant By : Sri C. Subrahmanyam, Ca प्रत्यधथी की ओर से / Respondent By : Sri Spg Mudaliar, Sr. Ar

TDS. 4. Without prejudice to the above grounds, Ld. CIT(A) ought to have taken cognizance of the fact that when the said capital gains was assessed and tax demand was raised in the hands of the said NRI payee, under such circumstances, upholding the finding of the AO that the appellant is assessee in default, u/s. 201

THE INCOME TAX OFFICER, TDS WARD-2,, VISAKHAPATNAM vs. VISAKHAPATNAM INDUSTRIAL WATER SUPPLY COMPANY. LIMITED, VISAKHAPATNAM

In the result, I.T.A. No. 359/VIZ/2019 filed by the Revenue

Bench: Shri N.K. Choudhry, Hon’Ble & Shri D.S. Sunder Singh, Hon'Ble

1) & 201(1A) of the Act which were challenged before the ld. Commissioner. 10.1 The Ld. Commissioner while adjudicating specific ground 7 by which the Assessee has raised the issue that APIIC is an entity covered under the provisions of section 194A(3)(iii)(f) of the Act and therefore exempted from TDS

M/S. VISAKHAPATNAM INDUSTRIAL WATER SUPPLY CO. LTD,VISAKHAPATNAM vs. THE INCOME TAX OFFICER, TDS, WARD-2, VISAKHAPATNAM

In the result, I.T.A. No. 359/VIZ/2019 filed by the Revenue

Bench: Shri N.K. Choudhry, Hon’Ble & Shri D.S. Sunder Singh, Hon'Ble

1) & 201(1A) of the Act which were challenged before the ld. Commissioner. 10.1 The Ld. Commissioner while adjudicating specific ground 7 by which the Assessee has raised the issue that APIIC is an entity covered under the provisions of section 194A(3)(iii)(f) of the Act and therefore exempted from TDS

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

Section 192 of the Act; and (ii) failure/short fall of deduction of tax at source on the interest paid on deposits. Accordingly, the (Presently merged with SBI) vs. ITO (TDS) AO, based on his deliberations in his order passed U/ss. 201(1

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

Section 192 of the Act; and (ii) failure/short fall of deduction of tax at source on the interest paid on deposits. Accordingly, the (Presently merged with SBI) vs. ITO (TDS) AO, based on his deliberations in his order passed U/ss. 201(1

THE ITO (TDS), RAJAHMUNDRY vs. M/S. OM SAI RAM, ENTERPRISES,, MANDAPETA

In the result, appeal of the revenue and cross objections of the assessee are dismissed

Bench: Shri V. Durga Rao& Shri D.S. Sunder Singhआयकर अपील सं./I.T.A.No.152/Viz/2016 (निर्धारण वर्ा/ Assessment Year: 2014-15) Income Tax Officer (Tds) Vs. M/S Om Sai Ram Enterprises Tds Ward-1 Ravulapalem Rajahmundry [Pan : Aaao2649G] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) Cross Objection No.70/Viz/2018 Arising Out Of I.T.A.No.152/Viz/2016 (निर्धारण वर्ा/ Assessment Year: 2014-15) M/S Om Sai Ram Enterprises Vs. Income Tax Officer (Tds) Ravulapalem Tds Ward-1 Rajahmundry [Pan : Aaao2649G] रधजस्व की ओर से /Revenue By : Shri D.K.Sonowal, Cit Dr निर्धाऩरती की ओर से / Assessee By : Shri G.V.N.Hari, Ar सुिवधई की तधरीख / Date Of Hearing : 31.01.2019 20.03.2019 घोर्णध की तधरीख/Date Of Pronouncement :

section 194C(1)(3) of the Act for supply of material. The Ld.CIT(A) found that the AO had arrived at the liability of Rs.11.93 lakhs for the assessee’s default u/s 201(1) of the Act @2% on the payments made till 31.03.2013 at 5.97 crores, where as the Addl.CIT(TDS

KUSHALAVA SPINNERS & GINNERS PRIVATE LIMITED,GUNTUR vs. INCOME TAX OFFICER, GUNTUR

Bench: Us:

section 201(1)/(1A), when in reality no TDS is deductible on the transaction of impugned purchase. 4. The Learned