RP TRANSPORTERS, ,VIJAYAWADA vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-2(1), , VIJAYAWADA

In the result, appeal of the assessee is allowed

Bench: Shri Duvvuru R L Reddy, Hon’Ble & Shri S. Balakrishnan, Hon'Ble

2) of section 263 of the Act. He therefore pleaded that the order passed U/s. 263(1) be quashed. 4. Per contra, the Ld. DR argued that the declarations as required U/s. 194C(7) were not filed by the assessee which is a mandatory requirement for claiming benefit of non-deduction of TDS

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

Bench: Us:

TDS and the capital gains tax payable by the assessee. 34 ITA No.482/Viz/2024 & CO No.03/Viz/2025 Surendra Nath Gubbala 37. Thereafter, the purchasers as per the terms of the MoU, dated 13.06.2019 had at the time when the registered sale deed was executed, inter alia, directly made payments aggregating to Rs. 7 crores out of the sale consideration to the aforementioned

VISAKHAPATNAM PORT AUTHORITY,,VISAKHAPATNAM vs. THE ADDL. CIT.,, VISAKHAPATNAM

In the result, CO raised by the assessee is disposed off as discussed herein above

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकरअपीलसं./ I.T.A. No.25/Viz/2014 ("नधा"रणवष"/ Assessment Year :2010-11) Visakhapatnam Port Authority, Vs. Addl. Cit, (Formerly Known As M/S. Range-1, Visakhapatnam Port Trust) Visakhapatnam. Visakhapatnam. Pan: Aaalv0035C (अपीलाथ"/ Appellant) (""यथ"/ Respondent)

263 of the Income Tax Act, 1961 [the Act] vide F.No. CIT-1/VSP/263/2013-14, dated 21/11/2013 and F.No. CIT-1/VSP/263/2013-14, dated 21/11/2013 for the AYs 2010-11 and 2011-12 respectively. Since the issues raised in both the appeals are identical, we shall first take up ITA No. 25/Viz/2023 as a lead appeal. 7 AY: 2010-11 2. Briefly

VISAKHAPATNAM PORT AUTHORITY,,VISAKHAPATNAM vs. THE ACIT, CIRCLE - 1(1),, VISAKHAPATNAM

In the result, CO raised by the assessee is disposed off as discussed herein above

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकरअपीलसं./ I.T.A. No.25/Viz/2014 ("नधा"रणवष"/ Assessment Year :2010-11) Visakhapatnam Port Authority, Vs. Addl. Cit, (Formerly Known As M/S. Range-1, Visakhapatnam Port Trust) Visakhapatnam. Visakhapatnam. Pan: Aaalv0035C (अपीलाथ"/ Appellant) (""यथ"/ Respondent)

263 of the Income Tax Act, 1961 [the Act] vide F.No. CIT-1/VSP/263/2013-14, dated 21/11/2013 and F.No. CIT-1/VSP/263/2013-14, dated 21/11/2013 for the AYs 2010-11 and 2011-12 respectively. Since the issues raised in both the appeals are identical, we shall first take up ITA No. 25/Viz/2023 as a lead appeal. 7 AY: 2010-11 2. Briefly

THE ACIT, CIRCLE - 1(1),, VISAKHAPATNAM vs. VISAKHAPATNAM PORT AUTHORITY,, VISAKHAPATNAM

In the result, CO raised by the assessee is disposed off as discussed herein above

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकरअपीलसं./ I.T.A. No.25/Viz/2014 ("नधा"रणवष"/ Assessment Year :2010-11) Visakhapatnam Port Authority, Vs. Addl. Cit, (Formerly Known As M/S. Range-1, Visakhapatnam Port Trust) Visakhapatnam. Visakhapatnam. Pan: Aaalv0035C (अपीलाथ"/ Appellant) (""यथ"/ Respondent)

263 of the Income Tax Act, 1961 [the Act] vide F.No. CIT-1/VSP/263/2013-14, dated 21/11/2013 and F.No. CIT-1/VSP/263/2013-14, dated 21/11/2013 for the AYs 2010-11 and 2011-12 respectively. Since the issues raised in both the appeals are identical, we shall first take up ITA No. 25/Viz/2023 as a lead appeal. 7 AY: 2010-11 2. Briefly

VISAKHAPATNAM PORT AUTHORITY, ,VISAKHAPATNAM vs. THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-1(1),, VISAKHAPATNAM

In the result, CO raised by the assessee is disposed off as discussed herein above

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकरअपीलसं./ I.T.A. No.25/Viz/2014 ("नधा"रणवष"/ Assessment Year :2010-11) Visakhapatnam Port Authority, Vs. Addl. Cit, (Formerly Known As M/S. Range-1, Visakhapatnam Port Trust) Visakhapatnam. Visakhapatnam. Pan: Aaalv0035C (अपीलाथ"/ Appellant) (""यथ"/ Respondent)

263 of the Income Tax Act, 1961 [the Act] vide F.No. CIT-1/VSP/263/2013-14, dated 21/11/2013 and F.No. CIT-1/VSP/263/2013-14, dated 21/11/2013 for the AYs 2010-11 and 2011-12 respectively. Since the issues raised in both the appeals are identical, we shall first take up ITA No. 25/Viz/2023 as a lead appeal. 7 AY: 2010-11 2. Briefly

THE VISAKHAPATNAM PORT AUTHORITY,,VISAKHAPATNAM vs. THE ASST. CIT,, VISAKHAPATNAM

In the result, CO raised by the assessee is disposed off as discussed herein above

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकरअपीलसं./ I.T.A. No.25/Viz/2014 ("नधा"रणवष"/ Assessment Year :2010-11) Visakhapatnam Port Authority, Vs. Addl. Cit, (Formerly Known As M/S. Range-1, Visakhapatnam Port Trust) Visakhapatnam. Visakhapatnam. Pan: Aaalv0035C (अपीलाथ"/ Appellant) (""यथ"/ Respondent)

263 of the Income Tax Act, 1961 [the Act] vide F.No. CIT-1/VSP/263/2013-14, dated 21/11/2013 and F.No. CIT-1/VSP/263/2013-14, dated 21/11/2013 for the AYs 2010-11 and 2011-12 respectively. Since the issues raised in both the appeals are identical, we shall first take up ITA No. 25/Viz/2023 as a lead appeal. 7 AY: 2010-11 2. Briefly

THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-1(1),, VISAKHAPATNAM vs. VISAKHAPATNAM PORT AUTHORITY, , VISAKHAPTNAM

In the result, CO raised by the assessee is disposed off as discussed herein above

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकरअपीलसं./ I.T.A. No.25/Viz/2014 ("नधा"रणवष"/ Assessment Year :2010-11) Visakhapatnam Port Authority, Vs. Addl. Cit, (Formerly Known As M/S. Range-1, Visakhapatnam Port Trust) Visakhapatnam. Visakhapatnam. Pan: Aaalv0035C (अपीलाथ"/ Appellant) (""यथ"/ Respondent)

263 of the Income Tax Act, 1961 [the Act] vide F.No. CIT-1/VSP/263/2013-14, dated 21/11/2013 and F.No. CIT-1/VSP/263/2013-14, dated 21/11/2013 for the AYs 2010-11 and 2011-12 respectively. Since the issues raised in both the appeals are identical, we shall first take up ITA No. 25/Viz/2023 as a lead appeal. 7 AY: 2010-11 2. Briefly

THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-1(1),, VISAKHAPATNAM vs. VISAKHAPATNAM PORT AUTHORITY,, VISAKHAPATNAM

In the result, CO raised by the assessee is disposed off as discussed herein above

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकरअपीलसं./ I.T.A. No.25/Viz/2014 ("नधा"रणवष"/ Assessment Year :2010-11) Visakhapatnam Port Authority, Vs. Addl. Cit, (Formerly Known As M/S. Range-1, Visakhapatnam Port Trust) Visakhapatnam. Visakhapatnam. Pan: Aaalv0035C (अपीलाथ"/ Appellant) (""यथ"/ Respondent)

263 of the Income Tax Act, 1961 [the Act] vide F.No. CIT-1/VSP/263/2013-14, dated 21/11/2013 and F.No. CIT-1/VSP/263/2013-14, dated 21/11/2013 for the AYs 2010-11 and 2011-12 respectively. Since the issues raised in both the appeals are identical, we shall first take up ITA No. 25/Viz/2023 as a lead appeal. 7 AY: 2010-11 2. Briefly

VISAKHAPATNAM PORT AUTHORITY,,VISAKHAPATNAM vs. THE ACIT,, VISAKHAPATNAM

In the result, CO raised by the assessee is disposed off as discussed herein above

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकरअपीलसं./ I.T.A. No.25/Viz/2014 ("नधा"रणवष"/ Assessment Year :2010-11) Visakhapatnam Port Authority, Vs. Addl. Cit, (Formerly Known As M/S. Range-1, Visakhapatnam Port Trust) Visakhapatnam. Visakhapatnam. Pan: Aaalv0035C (अपीलाथ"/ Appellant) (""यथ"/ Respondent)

263 of the Income Tax Act, 1961 [the Act] vide F.No. CIT-1/VSP/263/2013-14, dated 21/11/2013 and F.No. CIT-1/VSP/263/2013-14, dated 21/11/2013 for the AYs 2010-11 and 2011-12 respectively. Since the issues raised in both the appeals are identical, we shall first take up ITA No. 25/Viz/2023 as a lead appeal. 7 AY: 2010-11 2. Briefly

VISAKHAPATNAM PORT AUTHORITY,,VISAKHAPATNAM vs. THE ACIT,, VISAKHAPATNAM

In the result, CO raised by the assessee is disposed off as discussed herein above

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकरअपीलसं./ I.T.A. No.25/Viz/2014 ("नधा"रणवष"/ Assessment Year :2010-11) Visakhapatnam Port Authority, Vs. Addl. Cit, (Formerly Known As M/S. Range-1, Visakhapatnam Port Trust) Visakhapatnam. Visakhapatnam. Pan: Aaalv0035C (अपीलाथ"/ Appellant) (""यथ"/ Respondent)

263 of the Income Tax Act, 1961 [the Act] vide F.No. CIT-1/VSP/263/2013-14, dated 21/11/2013 and F.No. CIT-1/VSP/263/2013-14, dated 21/11/2013 for the AYs 2010-11 and 2011-12 respectively. Since the issues raised in both the appeals are identical, we shall first take up ITA No. 25/Viz/2023 as a lead appeal. 7 AY: 2010-11 2. Briefly

VISAKHAPATNAM PORT AUTHORITY,,VISAKHAPATNAM vs. THE ACIT,, VISAKHAPATNAM

In the result, CO raised by the assessee is disposed off as discussed herein above

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकरअपीलसं./ I.T.A. No.25/Viz/2014 ("नधा"रणवष"/ Assessment Year :2010-11) Visakhapatnam Port Authority, Vs. Addl. Cit, (Formerly Known As M/S. Range-1, Visakhapatnam Port Trust) Visakhapatnam. Visakhapatnam. Pan: Aaalv0035C (अपीलाथ"/ Appellant) (""यथ"/ Respondent)

263 of the Income Tax Act, 1961 [the Act] vide F.No. CIT-1/VSP/263/2013-14, dated 21/11/2013 and F.No. CIT-1/VSP/263/2013-14, dated 21/11/2013 for the AYs 2010-11 and 2011-12 respectively. Since the issues raised in both the appeals are identical, we shall first take up ITA No. 25/Viz/2023 as a lead appeal. 7 AY: 2010-11 2. Briefly

VISAKHAPATNAM PORT AUTHORITY,,VISAKHAPATNAM vs. THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-1(1),, VISAKHAPATNAM

In the result, CO raised by the assessee is disposed off as discussed herein above

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकरअपीलसं./ I.T.A. No.25/Viz/2014 ("नधा"रणवष"/ Assessment Year :2010-11) Visakhapatnam Port Authority, Vs. Addl. Cit, (Formerly Known As M/S. Range-1, Visakhapatnam Port Trust) Visakhapatnam. Visakhapatnam. Pan: Aaalv0035C (अपीलाथ"/ Appellant) (""यथ"/ Respondent)

263 of the Income Tax Act, 1961 [the Act] vide F.No. CIT-1/VSP/263/2013-14, dated 21/11/2013 and F.No. CIT-1/VSP/263/2013-14, dated 21/11/2013 for the AYs 2010-11 and 2011-12 respectively. Since the issues raised in both the appeals are identical, we shall first take up ITA No. 25/Viz/2023 as a lead appeal. 7 AY: 2010-11 2. Briefly

THE YANAM CO OPERATIVE STORES LIMITED,YANAM vs. PRINCIPAL COMMISSIONER OF INCOME TAX, VISAKHAPATNAM

In the result, the appeal filed by the assessee is allowed

Bench: Shri Ravish Sood & Shri Madhusudan Sawdia

2 refund arose due to excess TDS paid, and as per section 237 of the Income Tax Act, a taxpayer is entitled to claim a refund of any tax paid or deducted in excess.” 3. The brief facts of the case are that, the assessee is a co-operative society did not file any Return of Income (“ROI”) u/s.139

HARESH KUMAR LALWANI,VIZIANAGARAM vs. THE PRINCIPAL COMMISSIONER OF INCOME TAX-1, VISHAKHAPATNAM

In the result, appeal of the assessee is allowed

Bench: Shri V. Durga Rao, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपीलसं./I.T.A. No.264/Viz/2025 (निर्धारण वर्ा/ Assessment Year: 2021-22) Haresh Kumar Lalwani V. Pr.Cit -1 22-1-22, Ambati Satram Junction Aayakar Bhavan, Daba Gardens Vizianagaram – 535002 Visakhapatnam – 530020 Andhra Pradesh Andhra Pradesh [Pan: Aaqpt9248P] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent)

section 56(2)(x) of the Act and also the sources of purchase of the immovable property to the tune of Rs. 28,60,000/- and directed the Ld. AO to examine properly. 6. On being aggrieved, assessee carried the matter before the Tribunal by raising following grounds of appeal: - “1. The order passed Us. by the Ld. Pr. Commissioner

SRINIVASA RAO ARNEPALLI,KRISHNA DIST vs. PRINCIPAL COMMISSIONER OF INCOME TAX, VIJAYAWADA

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

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपील सं./I.T.A.No.153/Viz/2023 (ननधधारण वर्ा / Assessment Year : 2017-18) Srinivasa Rao Arnepalli Vs. Principal Commissioner Of Bhavishya Edible Oil Refinery Income Tax 140/1, Kodurupadu Vijayawada Bapulapadu Mandalam Krishna Dist. [Pan : Aftpa9285K] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent)

2(a) of section 263 of the Act since the AO has passed the order only after due inquiry and verification. Hence the observation of the Ld. Pr. CIT that the order passed by the Ld. AO dated 25/12/2019 has been completed without any inquiry is not correct. 3. On the facts and circumstances of the case, the Ld. Pr.CIT

SRI SEETARAMANJANENYA SORTEX,KAKINADA vs. PRINCIPAL COMMISSIONER OF INCOME TAX, 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.147/Viz/2023 (ननधधारण वर्ा / Assessment Year : 2018-19) Sri Seetaramanjaneya Sortex Vs. Principal Commissioner Of 1-2015/A, Uppalanka Income Tax Kakinada Visakhapatnam [Pan : Abdfs4641P] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent)

section u/s 2(24)(x) r.w.s. 36(1)(va) and applicability of TDS provision on expenditures towards interest, commission, contract & professional charges and directed the AO to pass a suitable order giving reasonably opportunity of being heard to the assessee. 6 I.T.A. No.147/Viz/2023, A.Y.2018-19 Sri Seetaramanjaneya Sortex, Kakinada 3. Aggrieved by the order of the Ld.PCIT, the assessee preferred

NIKHIL CONSTRUCTIONS, ,VISAKHAPATNAM vs. THE INCOME TAX OFFICER, WARD-3(2), , VISAKHAPATNAM

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

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

263 is bad in law and void. 2. The Ld. AO is not at all correct in disallowing U/s. 40(a)(ia) the proportionate consideration paid to non-resident towards purchase of immovable property for non-deduction of tax at source in view of the provisions of paragraphs (4) of Article 26 of the DTAA between India