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

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

25,342/- on account of non-deduction of TDS. The relevant portion of the order of the Assessing Officer is extracted as under:- “4.1. In the course of the assessment proceedings, it was noticed that the assessee made payments to several persons under the head "Labour charges" out of which six persons were paid in excess of Rs.75,000 during

DEPUTY COMMISSIONER OF INCOME TAX, VIJAYAWADA vs. NS HEALTHCARE SERVICES PRIVATE LIMITED, VIJAYAWADA

In the results, appeals filed by the revenue in ITA Nos

Bench: Shri Veeravalli Durga Rao, Hon’Ble & Shri S Balakrishnan, Hon’Ble

Section 40A(3) of the Act out of the expenditure incurred under patient refund account without bringing any corroborative evidences of such nature of payment. 4. The Learned CIT (Appeals) is not justified in directing the AO to estimate disallowance @ 25% out of the expenditure claimed under referral payments of Rs.34,84,567/- without any basis and any justifiable evidence

DEPUTY COMMISSIONER OF INCOME TAX, VIJAYAWADA vs. NS HEALTHCARE SERVICES PRIVATE LIMITED, VIJAYAWADA

In the results, appeals filed by the revenue in ITA Nos

Bench: Shri Veeravalli Durga Rao, Hon’Ble & Shri S Balakrishnan, Hon’Ble

Section 40A(3) of the Act out of the expenditure incurred under patient refund account without bringing any corroborative evidences of such nature of payment. 4. The Learned CIT (Appeals) is not justified in directing the AO to estimate disallowance @ 25% out of the expenditure claimed under referral payments of Rs.34,84,567/- without any basis and any justifiable evidence

NS HEALTHCARE SERVICES PRIVATE LIMITED,VIJAYAWADA vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, VIJAYAWADA

In the results, appeals filed by the revenue in ITA Nos

Bench: Shri Veeravalli Durga Rao, Hon’Ble & Shri S Balakrishnan, Hon’Ble

Section 40A(3) of the Act out of the expenditure incurred under patient refund account without bringing any corroborative evidences of such nature of payment. 4. The Learned CIT (Appeals) is not justified in directing the AO to estimate disallowance @ 25% out of the expenditure claimed under referral payments of Rs.34,84,567/- without any basis and any justifiable evidence

DEPUTY COMMISSIONER OF INCOME TAX, VIJAYAWADA vs. NS HEALTHCARE SERVICES PRIVATE LIMITED, VIJAYAWADA

In the results, appeals filed by the revenue in ITA Nos

Bench: Shri Veeravalli Durga Rao, Hon’Ble & Shri S Balakrishnan, Hon’Ble

Section 40A(3) of the Act out of the expenditure incurred under patient refund account without bringing any corroborative evidences of such nature of payment. 4. The Learned CIT (Appeals) is not justified in directing the AO to estimate disallowance @ 25% out of the expenditure claimed under referral payments of Rs.34,84,567/- without any basis and any justifiable evidence

DEPUTY COMMISSIONER OF INCOME TAX, VIJAYAWADA vs. NS HEALTHCARE SERVICES PRIVATE LIMITED, VIJAYAWADA

In the results, appeals filed by the revenue in ITA Nos

Bench: Shri Veeravalli Durga Rao, Hon’Ble & Shri S Balakrishnan, Hon’Ble

Section 40A(3) of the Act out of the expenditure incurred under patient refund account without bringing any corroborative evidences of such nature of payment. 4. The Learned CIT (Appeals) is not justified in directing the AO to estimate disallowance @ 25% out of the expenditure claimed under referral payments of Rs.34,84,567/- without any basis and any justifiable evidence

NS HEALTHCARE SERVICES PRIVATE LIMITED,VIJAYAWADA vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, VIJAYAWADA

In the results, appeals filed by the revenue in ITA Nos

Bench: Shri Veeravalli Durga Rao, Hon’Ble & Shri S Balakrishnan, Hon’Ble

Section 40A(3) of the Act out of the expenditure incurred under patient refund account without bringing any corroborative evidences of such nature of payment. 4. The Learned CIT (Appeals) is not justified in directing the AO to estimate disallowance @ 25% out of the expenditure claimed under referral payments of Rs.34,84,567/- without any basis and any justifiable evidence

NS HEALTHCARE SERVICES PRIVATE LIMITED,VIJAYAWADA vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, VIJAYAWADA

In the results, appeals filed by the revenue in ITA Nos

Bench: Shri Veeravalli Durga Rao, Hon’Ble & Shri S Balakrishnan, Hon’Ble

Section 40A(3) of the Act out of the expenditure incurred under patient refund account without bringing any corroborative evidences of such nature of payment. 4. The Learned CIT (Appeals) is not justified in directing the AO to estimate disallowance @ 25% out of the expenditure claimed under referral payments of Rs.34,84,567/- without any basis and any justifiable evidence

NS HEALTHCARE SERVICES PRIVATE LIMITED,VIJAYAWADA vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, VIJAYAWADA

In the results, appeals filed by the revenue in ITA Nos

Bench: Shri Veeravalli Durga Rao, Hon’Ble & Shri S Balakrishnan, Hon’Ble

Section 40A(3) of the Act out of the expenditure incurred under patient refund account without bringing any corroborative evidences of such nature of payment. 4. The Learned CIT (Appeals) is not justified in directing the AO to estimate disallowance @ 25% out of the expenditure claimed under referral payments of Rs.34,84,567/- without any basis and any justifiable evidence

LAKSHMI PRASUNAMBA KODALI,HYDERABAD vs. ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE INTERNATIONAL TAX, VISAKHAPATNAM

In the result, appeal filed by the assessee is allowed for statistical purposes as indicated hereinabove

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Ble(Through Hybrid Hearing) आयकर अपील सं./ I.T.A. No. 279/Viz/2024 (िनधा"रण वष" / Assessment Year: 2019-20) Lakshmi Prasunamba Kodali, Vs. Asst. Commissioner Of Hyderabad. Income Tax, Pan: Cxrpk7177G Circle-International Tax, Visakhapatnam. (अपीलाथ"/ Appellant) (""यथ"/ Respondent) अपीलाथ" क" ओर से/ Appellant By : Sri S.V. Rao Associates ""याथ" क" ओर से / Respondent By : Dr. Aparna Villuri, Sr. Ar सुनवाई क" तारीख / Date Of Hearing : 10/09/2024 घोषणा क" तारीख/Date Of : 25/09/2024 Pronouncement O R D E R

25,23,020/-. The return was processed U/s. 143(1) of the Act and subsequently, the case was selected for scrutiny under CASS for complete scrutiny for the reason viz., “high ratio of refund to TDS related to section

INCOMETAX OFFICER, WARD-3(1), VISAKHAPATNAM vs. SURENDRA NATH GUBBALA, VISAKHAPATNAM

Bench: Us:

TDS and the capital gains tax payable by the assessee. 22. Thereafter, the registered sale deed, dated 13.06.2019, was executed, wherein the assesse (vendor of the 1st part) and the society, viz. M/s Kothapeta Settibaliga Ramamandriram Committee, Rajahmundry (vendor of the 2nd part) had transferred the subject property to the purchasers, viz. M/s APSN Properties LLP & Ors.. Also

M/S THE BHEEMUNIPATNAM MUTUALLY AIDED COOPERATIVE BUILDING SOCIETY,,VISAKHAPATNAM vs. INCOME TAX OFFICER (TDS), WARD-6(1), VISAKHAPATNAM

In the result, appeal of the assessee is partly allowed

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अऩीऱ सं./ I.T.A. No.92/Viz/2015 (ननधधारण वषा / Assessment Year :2013-14) M/S. The Bheemunipatnam Vs. Income Tax Officer (Tds), Mutually Aided Cooperative Ward-6(1), Building Society Ltd., Visakhapatnam. Bheemunipatnam, Visakhapatnam. Pan: Aaaat 5114 H (अऩीऱधथी/ Appellant) (प्रत्यथी/ Respondent) अऩीऱधथी की ओर से/ Appellant By : Sri Y.A. Rao प्रत्यधथी की ओर से / Respondent By : Sri Karthik Manickam, Sr. Ar सुनवधई की तधरीख / Date Of Hearing : 13/04/2022 घोषणध की तधरीख/Date Of : 11/05/2022 Pronouncement O R D E R Per S. Balakrishnan:

TDS statement was filed without PAN of the assessee. The Assessing Officer therefore invoked the provisions of section 206AA and assessed the payment of professional fees to Sri A. Venkateswarlu at the tax rate of 20% as per the provisions of section 206AA of the Act and 4 raised a demand of Rs. 25

LOKANADHA RAO BATHINA,VISAKHAPATNAM vs. INCOME-TAX OFFICER, WARD-3(2), 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.283/Viz/2023 (निर्धारण वर्ा/ Assessment Year: 2016-17) Lokanadha Rao Bathina Vs. Income Tax Officer D.No.54-11-33/3/1, Aditya Nagar Ward-3(2) Isukathota-530013 Infinity Towers, Andhra Pradesh Shankaramattam Road [Pan :Apqpb9831H] Visakhapatnam - 530016 (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent)

TDS was duly deducted and paid to the Central Government account and Form No.16B was duly issued to the seller. Thus, the assessee has paid an amount of Rs.55,74,687/- out of the loans taken from the following persons Bathina Rajyalakshmi, wife 3 I.T.A. No.283/Viz/2023, A.Y.2016-17 Lokanadha Rao Bathina, Visakhapatnam Rs.7,00,000/-, G.Ravi Kumar, Hyderabad Rs.2

SUBBA REDDY MAREDDY,GUNTUR vs. ITO, WARD-1(1), GUNTUR

In the result, appeal of the assessee is allowed

Bench: Shri K. Narasimha Chary, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपीलसं./I.T.A.No.96/Viz/2024 (निर्धारण वर्ा/ Assessment Year: 2022-23) Subba Reddy Mareddy V. Ito - Ward-1(1) Guntur, Andhra Pradesh 25-2-56 Prop Amarnath Chillies Traders Opp Mastan Durga Ragraharam Guntur – 522004, Andhra Pradesh [Pan: Alfpm2380K] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent)

25-2-56 Prop Amarnath Chillies Traders OPP Mastan Durga Ragraharam Guntur – 522004, Andhra Pradesh [PAN: ALFPM2380K] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) करदाता का प्रतततितित्व/ Assessee Represented by : Shri SNSR Chinmai Dr. Aparna Villuri, Sr. AR राजस्व का प्रतततितित्व/ Department Represented by : सुिवाई समाप्त होिे की ततति/ Date of Conclusion of Hearing : 18.11.2024 घोर्णध की तधरीख/Date of Pronouncement : 25.11.2024 आदेश

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

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

TDS) on the total amount of Rs. 1,11,20,502/- which was clearly mentioned in Form-26AS, and the credit of the said amount of tax deducted at source was claimed by the assessee in his return of income filed in response to notice under section 148 of the Act, therefore, the entire amount so credited/received from

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

section 194A(3)(iii)(b) as any interest paid to any financial corporation established by or under a Central, State or Provincial Act is exempt from TDS. Accordingly, no TDS is leviable on the payment made to APIIC. The ld. Commissioner further held that since the income of the payee i.e. APIIC is exempt u/sec

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

section 194A(3)(iii)(b) as any interest paid to any financial corporation established by or under a Central, State or Provincial Act is exempt from TDS. Accordingly, no TDS is leviable on the payment made to APIIC. The ld. Commissioner further held that since the income of the payee i.e. APIIC is exempt u/sec

MEKA AMRUTHA,NUZIVD vs. INCOME TAX OFFICER, WARD-3(1), VIJAYAWADA

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपील सं./ I.T.A. No. 224/Viz/2025 ("नधा"रण वष" / Assessment Year: 2015-16) Meka Amrutha, Vs. Income Tax Officer, Nuzivd. Ward-3(1), Pan: Bcopm2622M Vijayawada. (अपीलाथ"/ Appellant) (""यथ"/ Respondent) अपीलाथ" क" ओर से/ Appellant By : Sri Mv Prasad, Ca ""याथ" क" ओर से / Respondent By : Dr. Aparna Villuri, Sr. Ar सुनवाई क" तार"ख / Date Of Hearing : 12/08/2025 घोषणा क" तार"ख/Date Of : 04/09/2025 Pronouncement O R D E R Per Duvvuru Rl Reddy:

TDS Statement – Interest other than HDFC Bank 73,646 interest on securities (section 194A) 2. Paid Rs. 2 lakhs or more for purchase of Axis Mutual 5,00,000 units of mutual fund Fund 3. Cash deposit Axis Bank Ltd 10,25

DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE 3(1), VISAKHAPATNAM vs. DODDI ROOPA, VISAKHAPATNAM

In the result, the appeal filed by the revenue is dismissed in terms of our aforesaid observations

Bench: Shri Manjunatha G. & Shri Ravish Soodआ.अपी.सं /Ita No.413/Viz/2024 (िनधा"रण वष"/Assessment Year: 2019-20) Deputy Commissioner Of Vs. Smt. Doddi Roopa, Income Tax, Visakhapatnam. Circle-3(1), Visakhapatnam. Pan: Atfpr7237N (Appellant) (Respondent) िनधा""रती "ारा/Assessee By: Shri Gvn Hari, Advocate राज" व "ारा/Revenue By: Shri Badicala Yadagiri, Cit-Dr सुनवाई की तारीख/Date Of Hearing: 15/10/2025 घोषणा की तारीख/Date Of 10/12/2025 Pronouncement:

TDS) on the payments made to M/s. A.K. Capital Enterprises, as against the purchases made during the year under consideration. Accordingly, the AO, based on his conviction that 4 DCIT vs. Smt. Doddi Roopa the assessee has failed to justify the purchases of Rs. 4,99,65,247/-, passed an order under section 148A(d) of the Act, dated 29/03/2023