COMMANDANT,MANGALAGIRI vs. THE COMMISSIONER OF INCOME TAX (APPEALS)-2, GUNTUR

In the result, appeals of the assessee are allowed

Bench: Shri N.K.Choudhry, Hon’Ble & Shri D.S. Sunder Singh, Hon’Bleआयकर अपील सं./I.T.A.No.578/Viz/2019 To 582/Viz/2019 (निर्धारण वर्ा/Assessment Year:2014-15 & 2015-16 ) Commandant, 6Th Bn Apsp Income Tax Officer (Tds) Camp, Mangalagiri Guntur Guntur [Pan : Aaagc1899L] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) निर्धाऩरती की ओर से / Assessee By : Shri G.V.N. Hari, Advocate. रधजस्व की ओर से /Revenue By : Smt.Suman Malik, Dr

TDS deducted for the respective assessment year prior to 01.06.2015. The Ld.AR further submitted that when there are divergent decisions of Hon’ble High Courts, the decision most favourable to the assessee has to be adopted as held by Hon’ble Supreme Court in the case of CIT Vs Vegetable Products Ltd. (88 ITR 192)and hence requested to allow

COMMANDANT ,MANGALAGIRI vs. THE COMMISSIONER OF INCOME TAX (A)-2, GUNTUR

In the result, appeals of the assessee are allowed

Bench: Shri N.K.Choudhry, Hon’Ble & Shri D.S. Sunder Singh, Hon’Bleआयकर अपील सं./I.T.A.No.578/Viz/2019 To 582/Viz/2019 (निर्धारण वर्ा/Assessment Year:2014-15 & 2015-16 ) Commandant, 6Th Bn Apsp Income Tax Officer (Tds) Camp, Mangalagiri Guntur Guntur [Pan : Aaagc1899L] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) निर्धाऩरती की ओर से / Assessee By : Shri G.V.N. Hari, Advocate. रधजस्व की ओर से /Revenue By : Smt.Suman Malik, Dr

TDS deducted for the respective assessment year prior to 01.06.2015. The Ld.AR further submitted that when there are divergent decisions of Hon’ble High Courts, the decision most favourable to the assessee has to be adopted as held by Hon’ble Supreme Court in the case of CIT Vs Vegetable Products Ltd. (88 ITR 192)and hence requested to allow

COMMANDANT,MANGALAGIRI vs. THE COMMISSIONER OF INCOME TAX (APPEALS)-2, GUNTUR

In the result, appeals of the assessee are allowed

Bench: Shri N.K.Choudhry, Hon’Ble & Shri D.S. Sunder Singh, Hon’Bleआयकर अपील सं./I.T.A.No.578/Viz/2019 To 582/Viz/2019 (निर्धारण वर्ा/Assessment Year:2014-15 & 2015-16 ) Commandant, 6Th Bn Apsp Income Tax Officer (Tds) Camp, Mangalagiri Guntur Guntur [Pan : Aaagc1899L] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) निर्धाऩरती की ओर से / Assessee By : Shri G.V.N. Hari, Advocate. रधजस्व की ओर से /Revenue By : Smt.Suman Malik, Dr

TDS deducted for the respective assessment year prior to 01.06.2015. The Ld.AR further submitted that when there are divergent decisions of Hon’ble High Courts, the decision most favourable to the assessee has to be adopted as held by Hon’ble Supreme Court in the case of CIT Vs Vegetable Products Ltd. (88 ITR 192)and hence requested to allow

DEVI SEA FOODS LIMITED,VISAKHAPATNAM vs. PRINCIPAL COMMISSIONER OF INCOME TAX, VISAKHAPATNAM

Appeal of the assessee is partly allowed for statistical\npurposes

TDS payments which is not an eligible expenditure. Thus, he\nconsidered the assessment order passed under section 143(3) r.w.s. 144B of the\nAct dated 25.09.2022 prima-facie to be erroneous and prejudicial to the interest\nof the revenue. Thereafter, he issued show-cause notice on 25.09.2024\nrequiring the assessee to show-cause why the assessment order under section\n143

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

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)

TDS u/s 195 of the Income Tax Act, 1961 (in short ‘Act’) on the payments made by him to the assessee. Subsequently, the assessee filed her income tax return for the A.Y.2010-11 on 17.05.2013 admitting sale consideration of Rs.39,69,000/-, towards her share on account of the above transfer of property and claimed exemption u/s 54F for the entire