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4 results for “TDS”+ Section 56(2)(viia)clear

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Mumbai83 Chandigarh48 Bangalore34 Hyderabad28 Chennai24 Delhi23 Cuttack7 Kolkata7 Visakhapatnam4 Jaipur3 Ahmedabad3 Pune2 Lucknow1 Cochin1 Nagpur1 Raipur1 Guwahati1

Key Topics

Section 153A14 Section 143(2)8 Section 686 Section 142(1)5 Section 143(3)4 Section 1324 Section 1394 Unexplained Cash Credit4 TDS4 Addition to Income

ATR WAREHOUSING PRIVATE LIMITED,VISAKHAPATNAM vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, , VISAKHAPATNAM

In the result, appeal of the assessee is partly allowed

ITA 88/VIZ/2020[2013-14]Status: DisposedITAT Visakhapatnam21 Dec 2022AY 2013-14

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

For Appellant: Sri GVN Hari, AdvocateFor Respondent: Sri MN Murthy Naik, CIT-DR

Section 132Section 139Section 142(1)Section 143(2)Section 143(3)Section 14ASection 153ASection 194ASection 2(22)(e)Section 36(1)(iii)

4

Search & Seizure4

TDS made details, bank account statements, copy of WT return filed etc., and the assessee’s Representative furnished the information called for. Thereafter, another notice U/s. 142(1) was issued called for further details like books of account, bills & Vouchers, details of share holders, breakup of certain items in the P & L Account, balance sheet, confirmation letters in respect

THE DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2, VISAKHAPATNAM vs. ATR WAREHOUSING PRIVATE LIMITED, VISAKHAPATNAM

In the result, both the appeals filed by the Revenue are dismissed

ITA 104/VIZ/2020[2013-14]Status: DisposedITAT Visakhapatnam21 Dec 2022AY 2013-14

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपील सं./ I.T.A. Nos. 104, 105 & 106/Viz/2020 ("नधा"रण वष" / Assessment Years: 2013-14, 2014-15 & 2015-16) Dy. Commissioner Of Income Tax, Vs. M/S. Atr Ware Housing (P) Central Circle-2, Ltd., Visakhapatnam. Visakhapatnam. Pan: Aadca 2121 Q

For Appellant: Sri G.V.N. Hari, AdvocateFor Respondent: Sri MN Murthy Naik, CIT-DR

Section 132Section 139Section 142(1)Section 143(2)Section 143(3)Section 153ASection 68

TDS etc., and the assessee furnished the required details. 3. After verification of the books of accounts, the Ld. AO noted that during the year the assessee company availed certain loans from various parties during the year and the assessee was asked to explain the same along with proper documentary evidence. After considering the submissions of the assessee

THE DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2, VISAKHAPATNAM vs. ATR WAREHOUSING PRIVATE LIMITED, VISAKHAPATNAM

In the result, both the appeals filed by the Revenue are dismissed

ITA 106/VIZ/2020[2015-16]Status: DisposedITAT Visakhapatnam21 Dec 2022AY 2015-16

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपील सं./ I.T.A. Nos. 104, 105 & 106/Viz/2020 ("नधा"रण वष" / Assessment Years: 2013-14, 2014-15 & 2015-16) Dy. Commissioner Of Income Tax, Vs. M/S. Atr Ware Housing (P) Central Circle-2, Ltd., Visakhapatnam. Visakhapatnam. Pan: Aadca 2121 Q

For Appellant: Sri G.V.N. Hari, AdvocateFor Respondent: Sri MN Murthy Naik, CIT-DR

Section 132Section 139Section 142(1)Section 143(2)Section 143(3)Section 153ASection 68

TDS etc., and the assessee furnished the required details. 3. After verification of the books of accounts, the Ld. AO noted that during the year the assessee company availed certain loans from various parties during the year and the assessee was asked to explain the same along with proper documentary evidence. After considering the submissions of the assessee

THE DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2, VISAKHAPATNAM vs. ATR WAREHOUSING PRIVATE LIMITED, VISAKHAPATNAM

In the result, both the appeals filed by the Revenue are dismissed

ITA 105/VIZ/2020[2014-15]Status: DisposedITAT Visakhapatnam21 Dec 2022AY 2014-15

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपील सं./ I.T.A. Nos. 104, 105 & 106/Viz/2020 ("नधा"रण वष" / Assessment Years: 2013-14, 2014-15 & 2015-16) Dy. Commissioner Of Income Tax, Vs. M/S. Atr Ware Housing (P) Central Circle-2, Ltd., Visakhapatnam. Visakhapatnam. Pan: Aadca 2121 Q

For Appellant: Sri G.V.N. Hari, AdvocateFor Respondent: Sri MN Murthy Naik, CIT-DR

Section 132Section 139Section 142(1)Section 143(2)Section 143(3)Section 153ASection 68

TDS etc., and the assessee furnished the required details. 3. After verification of the books of accounts, the Ld. AO noted that during the year the assessee company availed certain loans from various parties during the year and the assessee was asked to explain the same along with proper documentary evidence. After considering the submissions of the assessee