ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-1(1), VIJAYAWADA, VIJAYAWADA vs. ANDHRA PRADESH URBAN FINANCIAL AND INFRASTRUCTURE DEVELOPMENT CORPORATION, VIJAYAWADA

In the result, cross objection filed by the assessee are disposed off accordingly

Bench: Shri Laliet Kumar, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपीलसं./I.T.A.Nos.318, 327 & 328/Viz/2024 (निर्धारण वर्ा/ Assessment Years: 2015-16, 2016-17 & 2017-18) Acit – Circle – 1(1) V. Andhra Pradesh Urban Financial & Infrastructure Development Central Revenue Buildings Corporation M.G. Road, Vijayawada – 520002 54-15-5, Srinivasa Nagar Bank Colony Opp. Venue Convention Centre-520008 Vijayawada, Andhra Pradesh [Pan: Aaifa9311J] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent)

TDS return payment of Rs.63,99,271/- for the F.Y 2014-15. Since assessee has not filed return of income, Ld. AO, Ward 6(1) Hyderabad issued notice under section 148 of the Act on 30.03.2021. Subsequently, a notice under section 142(1) was issued on 08.09.2021. Thereafter on 11.11.2021 the case was transferred to ReAC from Ward – 6

ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-1(1), VIJAYAWADA vs. ANDHRA PRADESH URBAN FINANCIAL AND INFRASTRUCTURE DEVELOPMENT CORPORATION, VIJAYAWADA

In the result, cross objection filed by the assessee are disposed off accordingly

Bench: Shri Laliet Kumar, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपीलसं./I.T.A.Nos.318, 327 & 328/Viz/2024 (निर्धारण वर्ा/ Assessment Years: 2015-16, 2016-17 & 2017-18) Acit – Circle – 1(1) V. Andhra Pradesh Urban Financial & Infrastructure Development Central Revenue Buildings Corporation M.G. Road, Vijayawada – 520002 54-15-5, Srinivasa Nagar Bank Colony Opp. Venue Convention Centre-520008 Vijayawada, Andhra Pradesh [Pan: Aaifa9311J] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent)

TDS return payment of Rs.63,99,271/- for the F.Y 2014-15. Since assessee has not filed return of income, Ld. AO, Ward 6(1) Hyderabad issued notice under section 148 of the Act on 30.03.2021. Subsequently, a notice under section 142(1) was issued on 08.09.2021. Thereafter on 11.11.2021 the case was transferred to ReAC from Ward – 6

ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-1(1), VIJAYAWADA vs. ANDHRA PRADESH URBAN FINANCIAL AND INFRASTRUCTURE DEVELOPMENT CORPORATION, VIJAYAWADA

In the result, cross objection filed by the assessee are disposed off accordingly

Bench: Shri Laliet Kumar, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपीलसं./I.T.A.Nos.318, 327 & 328/Viz/2024 (निर्धारण वर्ा/ Assessment Years: 2015-16, 2016-17 & 2017-18) Acit – Circle – 1(1) V. Andhra Pradesh Urban Financial & Infrastructure Development Central Revenue Buildings Corporation M.G. Road, Vijayawada – 520002 54-15-5, Srinivasa Nagar Bank Colony Opp. Venue Convention Centre-520008 Vijayawada, Andhra Pradesh [Pan: Aaifa9311J] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent)

TDS return payment of Rs.63,99,271/- for the F.Y 2014-15. Since assessee has not filed return of income, Ld. AO, Ward 6(1) Hyderabad issued notice under section 148 of the Act on 30.03.2021. Subsequently, a notice under section 142(1) was issued on 08.09.2021. Thereafter on 11.11.2021 the case was transferred to ReAC from Ward – 6

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

Bench: Us:

TDS Ward ('AO') u/s. 201(1A) of the IT Act dt. 28-10-2021, is not in accordance with the fact and provisions of law. 2. The Learned CIT(A) ought not have dismissed the appeal filed by the appellant, ex-parte, in view of the provisions of section 250(6

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:

250(6) of the Act for the AY 2013-14. The assessee has raised the following grounds of appeal: 1. The appellant claimed before the CIT(A) that reasonable opportunity was not given by the AO before passing orders U/s. 201(1) & 201(1A) of the IT Act and CIT (A) also refused to grant further time to submit factual

SUBBA RAO JALADI,GUNTUR vs. INCOME TAX OFFICER, WARD-2(1), GUNTUR

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

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

TDS Return - Payment to Contractor (Section 194C) Valued at Rs. 5,03,950/- 3. Assessing Officer observed that as per the information available in this office, the assessee has made huge cash deposits to the tune of Rs. 9,52,90,900/- during the year under consideration. As the assessee has not filed his return of income for the year

SREE ANANTALAKSHMI TEXTILES PVT LTD,GUNTUR vs. INCOME TAX OFFICER, TDS WARD-1, ELURU

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

Bench: Shri Ravish Sood, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकरअपीलसं./I.T.A.No.402/Viz/2025 (निर्धारणवर्ा/ Assessment Year: 2020-21) Sree Anantalakshmi Textiles (P) Ltd., Vs. Income Tax Officer – Tds Ward-1 C/O. Nsl Textiles Limited Income Tax Office, Kks Towers Engee House, 3Rd Floor, 4Th Line R.R. Pet, Eluru – 534002 Chadramouli Nagar, Guntur – 522007 Andhra Pradesh Andhra Pradesh [Pan:Aadcs1442E] (अपीलधर्थी/Appellant) (प्रत्यर्थी/Respondent) करदाता का प्रतततितित्व/ Assessee Represented By : Shri Gvn Hari, Advocate : Dr. Aparna Villuri,Sr.Ar राजस्व का प्रतततितित्व/ Department Represented By सुिवाई समाप्त होिे की ततति/ Date Of Conclusion Of Hearing : 25.09.2025 घोर्णध की तधरीख/Date Of Pronouncement : 08.10.2025

section 250(6) of the Act. Page. No 5 I.T.A.No.402/VIZ/2025 Sree Anantalakshmi Textiles (P) Ltd., 9. Per contra, Ld. Departmental Representative [hereinafter in short “Ld.DR”] strongly placed reliance on the order of the Ld.CIT(A) in rejecting the condonation petition. Ld. DR strongly opposed for condonation of delay. 10. We have heard both the sides and perused the material

ANGA VIKRANTH VARMA,VISAKHAPATNAM vs. THE INCOME TAX OFFICER, WARD-2(1), VISAKHAPATNAM

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

Bench: Shri K.Narasimha Chary & Shri Balakrishnan Sआ.अपी.सं / Ita No.420 & 421/Viz/2024 (निर्धारण वर्ा / Assessment Year: 2021-22)

TDS credit of Rs.21,86,073/- while making the assessment and determining the tax liability. He, therefore pleaded to direct the learned Assessing Officer to consider the net winnings of the assessee at only Rs.24,90,680/- instead of Rs.72,86,158/- as assessed by the learned Assessing Officer. 4. Per contra, learned DR contended that despite giving sufficient opportunities

ANGA VIKRANTH VARMA,VISAKHAPATNAM vs. THE INCOME TAX OFFICER, WARD-2(1), VISAKHAPATNAM

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

Bench: Shri K.Narasimha Chary & Shri Balakrishnan Sआ.अपी.सं / Ita No.420 & 421/Viz/2024 (निर्धारण वर्ा / Assessment Year: 2021-22)

TDS credit of Rs.21,86,073/- while making the assessment and determining the tax liability. He, therefore pleaded to direct the learned Assessing Officer to consider the net winnings of the assessee at only Rs.24,90,680/- instead of Rs.72,86,158/- as assessed by the learned Assessing Officer. 4. Per contra, learned DR contended that despite giving sufficient opportunities

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)

TDS Ward -1 Indira Voona v. Visakhapatnam Plot No. 24, Sector 12 MVP Colony, Visakhapatnam – 530017 Andhra Pradesh [PAN: AEWPV1518E] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) करदाता का प्रतततितित्व/ Assessee Represented by : Shri GVN Hari AR राजस्व का प्रतततितित्व/ Department Represented by : Dr. Aparna Villuri, Sr.AR सुिवाई समाप्त होिे की ततति/ Date of Conclusion of Hearing : 09.09.2024 घोर्णध की तधरीख/Date

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)

TDS Ward -1 Indira Voona v. Visakhapatnam Plot No. 24, Sector 12 MVP Colony, Visakhapatnam – 530017 Andhra Pradesh [PAN: AEWPV1518E] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) करदाता का प्रतततितित्व/ Assessee Represented by : Shri GVN Hari AR राजस्व का प्रतततितित्व/ Department Represented by : Dr. Aparna Villuri, Sr.AR सुिवाई समाप्त होिे की ततति/ Date of Conclusion of Hearing : 09.09.2024 घोर्णध की तधरीख/Date

PADMASREE STEELS PRIVATE LIMITED,RAVULAPALEM vs. DCIT, CIRCLE - 1, KAKINADA

In the result, appeal of the assessee is allowed

Bench: Shri Ravish Sood, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपीलसं./I.T.A.No.292/Viz/2025 (निर्धारणवर्ा/ Assessment Year:2018-19) Vs. Dcit – Circle –1 Padmasree Steels Private Limited Rs No. 109 & 110 Devarapalli 3Rd Floor, Deepthi Towers Main Road Ravulapalem – 533238 Kakinada – 533001 Andhra Pradesh Andhra Pradesh [Pan:Aadcp2642P]

250 of IT Act dt. 29-04-2025, is not in accordance with the provisions of law. 2. Ld. CIT(A) is not justified in confirming the action of AO in disallowing the provision made for employee gratuity amounting to Rs.19,79,712/-, while computing the book profits u/s 115JB of the IT Act. 3. Ld. CIT(A) ought

3F INDUSTRIES LIMITED,TADEPALLIGUDEM vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-1, RAJAMAHENDRAVARAM

In the result, appeal filed by the assessee is allowed

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Ble(Hybrid Hearing) आयकर अपील सं./ I.T.A. No.507/Viz/2024 ("नधा"रण वष" / Assessment Year: 2021-22) 3F Industries Limited, Vs. Acit, P.B. No. 15, Tanuku Road, Circle-1, Tadepalligudem, West Godavari Rajamahendravaram. District, Andhra Pradesh-534102. Pan: Aaacf 2643 K (अपीलाथ"/ Appellant) (""यथ"/ Respondent) अपीलाथ" क" ओर से/ Appellant By : Sri Suvibha Nolkha, Ca ""याथ" क" ओर से / Respondent By : Dr. Aparna Villuri, Sr. Ar

section 250 of the Act dated 05th December, 2024, the Ld. Addl. / JCIT(A)-2 erred in (1) Failed to allow credit of unclaimed brought forward TDS of Rs. 13,98,345/- relating to AY 2018-19 in the AY 2021-22. (2) Not considering the appellant’s request to withdraw the appeal as the issue was already decided

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

In the result, appeal of the Revenue is dismissed

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

section 250(4) of the Act the Ld. CIT(A) has co-terminus Powers with that of the Ld. AO and hence the Ld. CIT(A) need not call for a remand report unless otherwise there is any further examination required by the Ld. AO. On this ground, the Ld. AR relied on the following case laws: 1. Judgment

SRI KRISHNA GENERAL TRADING COMPANY,PONNURU vs. THE INCOME TAX OFFICER, WARD-1, ELURU

In the result, appeal of the assessee is dismissed

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अऩीऱ सं./ I.T.A. No.614/Viz/2019 (ननधधारण वषा / Assessment Year :2013-14) Sri Krishna General Trading Vs. Income Tax Officer, Company, Ward-1, Ponnuru, Guntur Dist. Bapatla. Pan: Aaifs 3783 L (अऩीऱधथी/ Appellant) (प्रत्यथी/ Respondent) अऩीऱधथी की ओर से/ Appellant By : None प्रत्यधथी की ओर से / Respondent By : Sri Spg Mudaliar, Sr. Ar

250(6) of the Act for the AY 2013-14. 2 2. The assessee has raised three grounds in its appeal and they are extracted herein below for reference: “1. Order passed by the Ld. AO U/s. 143(3) r.w.s 263 of the Act is bad in law, invalid, arbitrary and contrary to the provisions of law and facts

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

250 of the Act on 03/12/2024, is contrary to the facts of the case and provisions of law. 2. The Ld. Addl/JCIT(A), NFAC erred in dismissing the appeal as not maintainable, citing the absence of the order passed U/s. 201(1) & 201(1A) of the Act, along with the challan for appeal fees, as not being enclosed with Form

ANDHRA PRADESH HOUSING BOARD,VIJAYAWADA vs. ACIT/DCIT, CIRCLE-1(1), VIJAYAWADA

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

Bench: Shri Ravish Sood, Hon’Ble & Shri Omkareshwar Chidara, Hon’Ble

250 of the Act by the Ld. Commissioner of Income Tax (Appeals) is not correct either on facts or in law, and is therefore liable to be set aside. 2. The Ld. Commissioner (Appeals) failed to note that the Ld. Assessing Officer erred in initiating reassessment proceedings u/s 148 for AY 2015-16 after the limitation date

VISAKHAPATNAM INDUSTRIAL WATER SUPPLY COMPANY LTD,VISAKHAPATNAM vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-4(1), VISAKHAPATNAM

In the result, appeals of the assessee are dismissed

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपील सं./I.T.A.Nos.137, 138 & 139/Viz/2023 (निर्धारण वर्ा/ Assessment Years: 2005-06, 2006-07 & 2007-08) Visakhapatnam Industrial Water V. Asst. Commissioner Of Income-Tax Circle – 4(1) Supply Company Limited Income Tax Office C/O. Gvmc, Room No. 204 Pratyakshakar Bhavan Teneti Bhavan, Asilmetta Junction Mvp Double Road Visakhapatnam – 530002 Visakhapatnam – 530017 Andhra Pradesh Andhra Pradesh [Pan:Aabcv2240H] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) आयकर अपील सं./I.T.A.No. 229/Viz/2023 (निर्धारण वर्ा / Assessment Year: 2012-13) Visakhapatnam Industrial Water V. Dy. Commissioner Of Income-Tax Circle – 5(1) Supply Company Limited Income Tax Office C/O. Gvmc, Room No. 204 Pratyakshakar Bhavan Teneti Bhavan, Asilmetta Junction Mvp Double Road Visakhapatnam – 530002 Visakhapatnam – 530017 Andhra Pradesh Andhra Pradesh [Pan:Aabcv2240H] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent)

250 / 2022-23 / 1050329864(1), ITBA/NFAC/S/250/2022-23/1050328414(1) dated 02.03.2023 for the A.Ys. 2005-06, 2006-07 & 2007-08 respectively and DIN & Order No ITBA/NFAC/S/250/2023-24/1053960802(1) dated 26.06.2023 for the A.Y. 2012-13, arising out of order passed under section 143(3) r.w.s. 263 of the Income Tax Act, 1961 (in short ‘Act’) dated 25.06.2014 and 30.03.2015. 2. Since the issue

VISAKHAPATNAM INDUSTRIAL WATER SUPPLY COMPANY LTD,VISAKHAPATNAM vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-4(1), VISAKHAPATNAM

In the result, appeals of the assessee are dismissed

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपील सं./I.T.A.Nos.137, 138 & 139/Viz/2023 (निर्धारण वर्ा/ Assessment Years: 2005-06, 2006-07 & 2007-08) Visakhapatnam Industrial Water V. Asst. Commissioner Of Income-Tax Circle – 4(1) Supply Company Limited Income Tax Office C/O. Gvmc, Room No. 204 Pratyakshakar Bhavan Teneti Bhavan, Asilmetta Junction Mvp Double Road Visakhapatnam – 530002 Visakhapatnam – 530017 Andhra Pradesh Andhra Pradesh [Pan:Aabcv2240H] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) आयकर अपील सं./I.T.A.No. 229/Viz/2023 (निर्धारण वर्ा / Assessment Year: 2012-13) Visakhapatnam Industrial Water V. Dy. Commissioner Of Income-Tax Circle – 5(1) Supply Company Limited Income Tax Office C/O. Gvmc, Room No. 204 Pratyakshakar Bhavan Teneti Bhavan, Asilmetta Junction Mvp Double Road Visakhapatnam – 530002 Visakhapatnam – 530017 Andhra Pradesh Andhra Pradesh [Pan:Aabcv2240H] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent)

250 / 2022-23 / 1050329864(1), ITBA/NFAC/S/250/2022-23/1050328414(1) dated 02.03.2023 for the A.Ys. 2005-06, 2006-07 & 2007-08 respectively and DIN & Order No ITBA/NFAC/S/250/2023-24/1053960802(1) dated 26.06.2023 for the A.Y. 2012-13, arising out of order passed under section 143(3) r.w.s. 263 of the Income Tax Act, 1961 (in short ‘Act’) dated 25.06.2014 and 30.03.2015. 2. Since the issue