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17 results for “TDS”+ Section 234bclear

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Key Topics

Section 14827Section 133A14Section 36(1)(v)14Section 40A(7)(b)14Deduction11Section 143(1)8Section 1478Section 2018Section 407Reopening of Assessment

VENKATA RAMANA GODA,VISAKHAPATNAM vs. ASSISSTANT COMMISSIONER OF INCOME TAX, CIRCLE-3(1), VISAKHAPATNAM

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

ITA 489/VIZ/2025[2020-21]Status: DisposedITAT Visakhapatnam05 Dec 2025AY 2020-21

Bench: Shri Ravish Sood & Shri Balakrishnan S.आ.अपी.सं /Ita No.489/Viz/2025 (िनधा"रण वष"/Assessment Year: 2020-21) Venkata Ramana Goda, Vs. Assistant Commissioner Visakhapatnam. Of Income Tax, Circle-3(1), Pan: Abzpg3216A Visakhapatnam. (Appellant) (Respondent) िनधा"रती "ारा/Assessee By: Mrs. K. Hemalatha, Ca राज" व "ारा/Revenue By: Dr. Aparna Villuri, Sr. Ar सुनवाई की तारीख/Date Of 17/11/2025 Hearing: घोषणा की तारीख/Date Of 05/12/2025 Pronouncement: आदेश / Order Per. Ravish Sood, Jm: The Present Appeal Filed By The Assessee Is Directed Against The Order Of The Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre, Delhi, Dated 06/08/2025, Which In Turn Arises From The Order Passed By The Assessing Officer Under Section 147 R.W.S 144B Of The Income Tax Act, 1961 (For Short, “The Act”), Dated 08/03/2025. The 2 Venkata Ramana Goda Vs. Acit

For Appellant: Mrs. K. Hemalatha, CAFor Respondent: Dr. Aparna Villuri, Sr. AR
Section 133(6)Section 147Section 148Section 151ASection 2(14)(iii)
7
Survey u/s 133A7
TDS5
Section 234A
Section 234B
Section 250

TDS credited under his PAN - as his income, in order to put a quietus, which amounts otherwise are not assessee's income. 6. The Learned CIT(A) erred in rejecting assessee's contention that Ld.AO ought to have exercised his powers u/s 133(6) of the IT Act to obtain a clarity from LIC regarding the nature and details

ARKHA SOLAR POWER PRIVATE LIMITED,RAJAHMUNDARY vs. DCIT-1 , KAKINADA

In the result, appeal of the assessee is allowed

ITA 92/VIZ/2022[2017-2018]Status: DisposedITAT Visakhapatnam22 Dec 2023AY 2017-2018

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Ble(Through Hybrid Hearing) आयकरअपीलसं./ I.T.A. No.92/Viz/2022 ("नधा"रणवष"/ Assessment Year : 2017-18) Arkha Solar Power Private Vs. Deputy Commissioner Of Limited, Income Tax-1, Elakolanu Village, 4Th Floor, Sri Deepthi Towers, Rangampeta, Rajahmundry, Main Road, Kakinada, Andhra Pradesh – 533294. Andhra Pradesh-533001. Pan: Aalca 4293K (अपीलाथ"/ Appellant) (""यथ"/ Respondent) अपीलाथ"क"ओरसे/ Assessee By : Ms. Karishma R. Phatarphekar ""याथ"क"ओरसे/ Revenue By : Dr. Satyasai Rath, Cit-Dr

For Appellant: Ms. Karishma R. PhatarphekarFor Respondent: Dr. Satyasai Rath, CIT-DR
Section 142(1)Section 143(1)Section 143(2)Section 143(3)Section 92C(1)

TDS of Rs. 10,67,625/-. On examination of the TP documents for benchmarking the transaction, the Ld. TPO concurred with the CUP method as the most appropriate method under the given facts of the case. The Ld. TPO also observed that the assessee’s selection of final comparables is inappropriate and arbitrary. The Ld. TPO rejected the ALP determined

ARABOLU VENKATA NAGA DEEPATHI REPRESENTED BY POWER OF ATTORNEY HOLDER, N. SATYARAMANUJAMM ,VISAKHAPATNAM vs. INCOME TAX OFFICER(INTERNATIONAL TAXATION), VISAKHAPATNAM

In the result, the appeal fails and the same is hereby dismissed

ITA 178/VIZ/2018[2010-2011]Status: HeardITAT Visakhapatnam28 Mar 2022AY 2010-2011

Bench: Shri Laliet Kumar, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपील सं./I.T.A.No.178/Viz/2018 (ननधधारण वर्ा/ Assessment Year : 2010-11) Smt.Arabolu Venkata Naga Deepthi Vs. Income Tax Officer Rep. By Power Of Attorney Holder (International Taxation) Smt. N.Satyaramanujam Visakhapatnam Flat No.403, Dhanna Apartments Seethammadhara Visakhapatnam [Pan : Atcpa6413A] (अपीलाथी/ Appellant) (प्रत्यथी/ Respondent)

For Appellant: Shri I.Kama Sastry, ARFor Respondent: Shri SPG Mudaliar, DR
Section 143(2)Section 148Section 195Section 201(1)Section 234ASection 54Section 54F

section 234A; 234B and 234C and the Id. CIT (Appeals) is not correct in confirming the levy/charge of interest. 3. The above grounds are mutually exclusive and without prejudice to one another. 4. The appellant craves leave to add to, amend, alter, modify, delete all or any of the above grounds appeal. 3. Brief facts of the case are that

KOLLI VENKATA MOHANA RAO, ,VISAKHAPATNAM vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-4(1),, VISAKHAPATNAM

In the result, appeal filed by the assessee is allowed for statistical purpose

ITA 352/VIZ/2019[2014-15]Status: DisposedITAT Visakhapatnam03 Jun 2020AY 2014-15

Bench: Shri V. Durga Rao, Hon’Ble & Shri D.S. Sunder Singh, Hon’Ble

For Appellant: Shri G.V.N. Hari, AdvocateFor Respondent: Smt. Suman Malik, Sr.DR
Section 194CSection 234BSection 234DSection 40

234B and u/sec. 234D of the Act 6 Any other grounds may be urged at the time of hearing Total tax effect 2,89,170/- 3. Facts are in brief that in the assessment order, the Assessing Officer has made an addition of Rs.11,25,342/- on account of non-deduction of TDS. The relevant portion of the order

PARAMINA EARTH TECHNOLOGIES INC.,,VIJAYAWADA vs. DCIT (INTERNATIONAL TAXATION),, VISAKHAPATNAM

In the result, both the appeals of the assessee are allowed

ITA 539/VIZ/2017[2013-14]Status: DisposedITAT Visakhapatnam26 Feb 2020AY 2013-14

Bench: Shri V. Durga Rao& Shri D.S. Sunder Singhआयकर अपील सं./I.T.A.No.539/Viz/2017 & 540/Viz/2017 (ननधधारण वर्ा/Assessment Years:2013-14 &2014-15) M/S Paramina Earth Technologies Vs. Dy.Commissioner Of Inc.,Phillippines Income Tax Rep. By M/S Teknomin Construction (International Taxation) Limited, Flat No.F2, Ram’S Vsr Visakhapatnam Apartment, Mogalrajpuram Vijayawada [Pan :Aagcp6215P] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) अपीलधथी की ओर से/ Appellant By : Shri.I.Kamasastry, Ar प्रत्यधथी की ओर से / Respondent By : Smt.U.Minichandran,Dr सुनवधई की तधरीख / Date Of Hearing : 19.02.2020 घोर्णध की तधरीख/Date Of Pronouncement : 26.02.2020 आदेश /O R D E R

For Appellant: Shri.I.KamaSastry, ARFor Respondent: Smt.U.MiniChandran,DR
Section 9(1)(vii)

TDS u/s.195 of the Act. 14 I.T.A. Nos.539/Viz/2017 and 540/Viz/2017, A.Y.2013-14 and 2014-15 M/s Paramina Earth Technologie Inc, Rep. by M/s Teknomin Construction Limited, Vijayawada 13. The Tribunal after referring to Article 23 and 24 of the DTAA observed that the purpose of Article 24 was elimination of Double Taxation. The Tribunal referred to Article

PARAMINA EARTH TECHNOLOGIES INC., ,VIJAYAWADA vs. DCIT, (INTERNATIONAL TAXATION),, VISAKHAPATNAM

In the result, both the appeals of the assessee are allowed

ITA 540/VIZ/2017[2014-15]Status: DisposedITAT Visakhapatnam26 Feb 2020AY 2014-15

Bench: Shri V. Durga Rao& Shri D.S. Sunder Singhआयकर अपील सं./I.T.A.No.539/Viz/2017 & 540/Viz/2017 (ननधधारण वर्ा/Assessment Years:2013-14 &2014-15) M/S Paramina Earth Technologies Vs. Dy.Commissioner Of Inc.,Phillippines Income Tax Rep. By M/S Teknomin Construction (International Taxation) Limited, Flat No.F2, Ram’S Vsr Visakhapatnam Apartment, Mogalrajpuram Vijayawada [Pan :Aagcp6215P] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) अपीलधथी की ओर से/ Appellant By : Shri.I.Kamasastry, Ar प्रत्यधथी की ओर से / Respondent By : Smt.U.Minichandran,Dr सुनवधई की तधरीख / Date Of Hearing : 19.02.2020 घोर्णध की तधरीख/Date Of Pronouncement : 26.02.2020 आदेश /O R D E R

For Appellant: Shri.I.KamaSastry, ARFor Respondent: Smt.U.MiniChandran,DR
Section 9(1)(vii)

TDS u/s.195 of the Act. 14 I.T.A. Nos.539/Viz/2017 and 540/Viz/2017, A.Y.2013-14 and 2014-15 M/s Paramina Earth Technologie Inc, Rep. by M/s Teknomin Construction Limited, Vijayawada 13. The Tribunal after referring to Article 23 and 24 of the DTAA observed that the purpose of Article 24 was elimination of Double Taxation. The Tribunal referred to Article

DCIT, CIRCLE -3(1), VISAKHAPATNAM vs. NORD ANGLIA EDUCATION INFRASTRUCTURE PRIVATE LIMITED, VISAKHAPATNAM

In the result, all the appeals filed by the revenue, viz

ITA 314/VIZ/2025[2014-15]Status: DisposedITAT Visakhapatnam26 Nov 2025AY 2014-15

Bench: Shri Ravish Sood & Shri Balakrishnan S.

For Appellant: 1.Shri Karnjot Singh KhuranaFor Respondent: Shri Badicala Yadagiri, CIT-DR
Section 143(3)

TDS if submission of appellant is found correct. Hence this ground of appeal is allowed. 6.8. Ground of Appeal No. 9– interest u/s 234B, is consequential in nature and not adjudicated. 6.9. Ground of Appeal No. 10– claim of education cess u/s 37(1) of the Act of Rs 17.13 lacs. The issue is covered by decision

DCIT, CIRCLE - 3(1), VISAKHAPATNAM vs. NORD ANGLIA EDUCATION INFRASTRUCTURE PRIVATE LIMITED, VISAKHAPATNAM

In the result, all the appeals filed by the revenue, viz

ITA 206/VIZ/2025[2018-19]Status: DisposedITAT Visakhapatnam26 Nov 2025AY 2018-19

Bench: Shri Ravish Sood & Shri Balakrishnan S.

For Appellant: 1.Shri Karnjot Singh KhuranaFor Respondent: Shri Badicala Yadagiri, CIT-DR
Section 143(3)

TDS if submission of appellant is found correct. Hence this ground of appeal is allowed. 6.8. Ground of Appeal No. 9– interest u/s 234B, is consequential in nature and not adjudicated. 6.9. Ground of Appeal No. 10– claim of education cess u/s 37(1) of the Act of Rs 17.13 lacs. The issue is covered by decision

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

In the result, appeal of the assessee is allowed

ITA 135/VIZ/2021[2011-12]Status: DisposedITAT Visakhapatnam14 Jul 2022AY 2011-12

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

For Appellant: Sri C. Subrahmanyam, CAFor Respondent: Sri SPG Mudaliar, Sr. AR
Section 2Section 201Section 201(1)Section 201(2)Section 234B

234B of the Act, levy of interest 4 U/s. 201(1A) of the Act on the same amount would amount to duplication of interest in respect of the said tax amount, which is not permissible under law. 7. Without prejudice to the above grounds, the Ld. CIT(A) ought to have known that section 50C of the Act is self

THE ACIT,, ELURU vs. M/S. THE DISTRICT CO - OPERATIVE CENTRAL BANK LTD., ELURU

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

ITA 269/VIZ/2015[2011-12]Status: DisposedITAT Visakhapatnam25 Jan 2018AY 2011-12

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

Section 133ASection 143(1)Section 147Section 148Section 36(1)(v)Section 40A(7)(b)

234B&C is mandatory and consequential in nature. No arguments are advanced by the Ld. A.R on this issue, therefore, this ground is dismissed. 13. In the result, appeal filed by the assessee for the assessment year 2007-08 is partly allowed. M/s. The District Co-operative Central Bank Ltd., Eluru ITA No.50/Vizag/2012 (Assessee appeal): 14. Ground Nos.1

M/S THE DISTRICT CO-OPERATIVE CENTRAL BANK LTD.,ELURU vs. THE ITO, WARD-2, ELURU, ELURU

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

ITA 50/VIZ/2012[2008-09]Status: DisposedITAT Visakhapatnam25 Jan 2018AY 2008-09

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

Section 133ASection 143(1)Section 147Section 148Section 36(1)(v)Section 40A(7)(b)

234B&C is mandatory and consequential in nature. No arguments are advanced by the Ld. A.R on this issue, therefore, this ground is dismissed. 13. In the result, appeal filed by the assessee for the assessment year 2007-08 is partly allowed. M/s. The District Co-operative Central Bank Ltd., Eluru ITA No.50/Vizag/2012 (Assessee appeal): 14. Ground Nos.1

THE ITO, WARD-2, ELURU, ELURU vs. M/S THE DISTRICT CO-OPERATIVE CENTRAL BANK LTD., ELURU

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

ITA 78/VIZ/2012[2008-09]Status: DisposedITAT Visakhapatnam25 Jan 2018AY 2008-09

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

Section 133ASection 143(1)Section 147Section 148Section 36(1)(v)Section 40A(7)(b)

234B&C is mandatory and consequential in nature. No arguments are advanced by the Ld. A.R on this issue, therefore, this ground is dismissed. 13. In the result, appeal filed by the assessee for the assessment year 2007-08 is partly allowed. M/s. The District Co-operative Central Bank Ltd., Eluru ITA No.50/Vizag/2012 (Assessee appeal): 14. Ground Nos.1

THE DISTRICT CO-OPERATIVE CENTRAL BANK LTD.,,ELURU vs. THE ACIT,, VISAKHAPATNAM

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

ITA 515/VIZ/2014[2007-08]Status: DisposedITAT Visakhapatnam25 Jan 2018AY 2007-08

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

Section 133ASection 143(1)Section 147Section 148Section 36(1)(v)Section 40A(7)(b)

234B&C is mandatory and consequential in nature. No arguments are advanced by the Ld. A.R on this issue, therefore, this ground is dismissed. 13. In the result, appeal filed by the assessee for the assessment year 2007-08 is partly allowed. M/s. The District Co-operative Central Bank Ltd., Eluru ITA No.50/Vizag/2012 (Assessee appeal): 14. Ground Nos.1

THE DISTRICT CO-OPERATIVE CENTRAL BANK LTD.,,ELURU vs. THE ACIT,, ELURU

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

ITA 524/VIZ/2014[2010-11]Status: DisposedITAT Visakhapatnam25 Jan 2018AY 2010-11

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

Section 133ASection 143(1)Section 147Section 148Section 36(1)(v)Section 40A(7)(b)

234B&C is mandatory and consequential in nature. No arguments are advanced by the Ld. A.R on this issue, therefore, this ground is dismissed. 13. In the result, appeal filed by the assessee for the assessment year 2007-08 is partly allowed. M/s. The District Co-operative Central Bank Ltd., Eluru ITA No.50/Vizag/2012 (Assessee appeal): 14. Ground Nos.1

THE ACIT., CIRCLE - 1, ELURU, ELURU vs. M/S THE DISTRICT CO-OPERATIVE CENTRAL BANK LTD.,, ELURU

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

ITA 476/VIZ/2012[2009-2010]Status: DisposedITAT Visakhapatnam25 Jan 2018AY 2009-2010

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

Section 133ASection 143(1)Section 147Section 148Section 36(1)(v)Section 40A(7)(b)

234B&C is mandatory and consequential in nature. No arguments are advanced by the Ld. A.R on this issue, therefore, this ground is dismissed. 13. In the result, appeal filed by the assessee for the assessment year 2007-08 is partly allowed. M/s. The District Co-operative Central Bank Ltd., Eluru ITA No.50/Vizag/2012 (Assessee appeal): 14. Ground Nos.1

M/S THE DISTRICT CO-OPERATIVE CENTRAL BANK LTD.,ELURU vs. THE ITO, WARD-2, ELURU, ELURU

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

ITA 49/VIZ/2012[2007-08]Status: DisposedITAT Visakhapatnam25 Jan 2018AY 2007-08

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

Section 133ASection 143(1)Section 147Section 148Section 36(1)(v)Section 40A(7)(b)

234B&C is mandatory and consequential in nature. No arguments are advanced by the Ld. A.R on this issue, therefore, this ground is dismissed. 13. In the result, appeal filed by the assessee for the assessment year 2007-08 is partly allowed. M/s. The District Co-operative Central Bank Ltd., Eluru ITA No.50/Vizag/2012 (Assessee appeal): 14. Ground Nos.1

GVK POWER & INFRASTRUCTURE LIMITED,KADIYAM vs. THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-2(1),, RAJAHMUNDRY

In the result, appeal of the assessee is allowed

ITA 553/VIZ/2018[2014-15]Status: DisposedITAT Visakhapatnam03 Apr 2019AY 2014-15

Bench: Shri V. Durga Rao& Shri D.S. Sunder Singhआयकरअपीलसं./I.T.A.No.553/Viz/2018 (ननधधारण वर्ा/Assessment Year:2014-15) M/S Gvk Power & Infrastructure Ltd. Vs. Asst.Commissioner Of D.No.5-48, Gvk Power Plant Income Tax Jegurupadu, Kadiyammandal Circle-2(1) East Godavari Rajamahendravaram [Pan :Aaacj5599A] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) अपीलधथी की ओ रसे/ Appellant By Shri G.V.N.Hari, Ar प्रत्यधथी की ओर से/ Respondent By Shri D.K.Sonowal, Cit Dr सुनवधई की तधरीख / Date Of Hearing : 21.03.2019 घोर्णध की तधरीख/Date Of Pronouncement : 03.04.2019

Section 139Section 143(3)Section 14ASection 36Section 5

TDS was also deducted for the services rendered by the service provider. The department has not brought on record any evidence to show that the agreement is bogus. Hence, there is no reason to suspect the payment or nature of services rendered. Therefore, there is no case to sustain the addition made by the AO. Accordingly the addition made