DEPUTY COMMISSIONER OF INCOME TAX, VISAKHAPATNAM vs. SRI NARASIMHARAJU KANUMURI, VISAKHAPATNAM

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

Bench: Shri Ravish Sood & Shri Balakrishnan S.आ.अपी.सं /Ita No.267/Viz/2025 (िनधा"रण वष"/Assessment Year: 2017-18) Deputy Commissioner Of Vs. Sri Narasimharaju Income Tax, Kanumuri, Visakhapatnam. Visakhapatnam. Pan: Aerpk2717F (Appellant) (Respondent)

TDS provisions under Section 194H, if any, would be relevant for the payments to the resident intermediaries and no obligation was cast under Section 195 of the Act. 7. The CIT(A), after perusing the submissions of the assessee, called for a “remand report” from the A.O. In reply, the A.O., in his remand report, relied on the documents that

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

TDS, Ward-2, Industrial Water Supply Visakhapatnam. Co. Ltd., Room No. 204, Tenneti Bhavan, Asilmetta Junction, Visakhapatnam. PAN No. AABCV 2240 H (Appellant) (Respondent) Assessee by : Shri C.Subrahmanyam, FCA Department by : Shri D.K. Sonawal, CIT-DR Date of hearing : 13/09/2021. Date of pronouncement : 24/09/2021. C.O.No. 126/VIZ/2019 (M/s. Visakhapatnam Industrial Water Supply Co. Ltd.) O R D E R PER BENCH

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

TDS, Ward-2, Industrial Water Supply Visakhapatnam. Co. Ltd., Room No. 204, Tenneti Bhavan, Asilmetta Junction, Visakhapatnam. PAN No. AABCV 2240 H (Appellant) (Respondent) Assessee by : Shri C.Subrahmanyam, FCA Department by : Shri D.K. Sonawal, CIT-DR Date of hearing : 13/09/2021. Date of pronouncement : 24/09/2021. C.O.No. 126/VIZ/2019 (M/s. Visakhapatnam Industrial Water Supply Co. Ltd.) O R D E R PER BENCH

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

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 of the Income

CHARITASRI HOSPITALS LIMITED,VIJAYAWADA vs. THE DY. COMMISSIONE OF INCOME TAX, TDS CIRCLE -1, VIJAYAWADA

In the result, two appeals filed by the assessee are allowed for statistical purposes as indicated hereinabove

Bench: Shri Duvvuru Rl Reddy, Hon‟Bleआयकर अऩीऱ सं./ I.T.A. Nos.98 & 99/Viz/2022 (ननधधारण वषा / Assessment Years : 2013-14 & 2014-15) Charitasri Hospitals Limited, Vs. Deputy Commissioner Of Income Vijayawada. Tax, Pan: Aaccc 2726 L Tds Circle-1, Vijayawada. (अऩीऱधथी/ Appellant) (प्रत्यथी/ Respondent) अऩीऱधथी की ओर से/ Appellant By : Sri Gvn Hari, Advocate प्रत्यधथी की ओर से / Respondent By : Sri On Hari Prasada Rao, Sr. Ar सुनवधई की तधरीख / Date Of Hearing : 29/08/2022 घोषणध की तधरीख/Date Of : 30/08/2022 Pronouncement O R D E R Per Duvvuru Rl Reddy:

72,000 Q-3 53,600 Q-4 29,600 Total 2,16,000 5. Brief facts of the case relevant to AY 2013-14 are that the assessee is engaged in the business of running hospitals under the name and style of „Charitasri Hospitals Limited‟. During the FY 2012-13 relevant to the AY under consideration, the assessee

CHARITASRI HOSPITALS LIMITED,VIJAYAWADA vs. THE DY. COMMISSIONE OF INCOME TAX, TDS CIRCLE -1, VIJAYAWADA

In the result, two appeals filed by the assessee are allowed for statistical purposes as indicated hereinabove

Bench: Shri Duvvuru Rl Reddy, Hon‟Bleआयकर अऩीऱ सं./ I.T.A. Nos.98 & 99/Viz/2022 (ननधधारण वषा / Assessment Years : 2013-14 & 2014-15) Charitasri Hospitals Limited, Vs. Deputy Commissioner Of Income Vijayawada. Tax, Pan: Aaccc 2726 L Tds Circle-1, Vijayawada. (अऩीऱधथी/ Appellant) (प्रत्यथी/ Respondent) अऩीऱधथी की ओर से/ Appellant By : Sri Gvn Hari, Advocate प्रत्यधथी की ओर से / Respondent By : Sri On Hari Prasada Rao, Sr. Ar सुनवधई की तधरीख / Date Of Hearing : 29/08/2022 घोषणध की तधरीख/Date Of : 30/08/2022 Pronouncement O R D E R Per Duvvuru Rl Reddy:

72,000 Q-3 53,600 Q-4 29,600 Total 2,16,000 5. Brief facts of the case relevant to AY 2013-14 are that the assessee is engaged in the business of running hospitals under the name and style of „Charitasri Hospitals Limited‟. During the FY 2012-13 relevant to the AY under consideration, the assessee

ARKHA SOLAR POWER PRIVATE LIMITED,RAJAHMUNDARY vs. DCIT-1 , KAKINADA

In the result, appeal of the assessee is allowed

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Ble(Through Hybrid Hearing) आयकरअपीलसं./ I.T.A. No.92/Viz/2022 ("नधा"रणवष"/ Assessment Year : 2017-18) Arkha Solar Power Private Vs. Deputy Commissioner Of Limited, Income Tax-1, Elakolanu Village, 4Th Floor, Sri Deepthi Towers, Rangampeta, Rajahmundry, Main Road, Kakinada, Andhra Pradesh – 533294. Andhra Pradesh-533001. Pan: Aalca 4293K (अपीलाथ"/ Appellant) (""यथ"/ Respondent) अपीलाथ"क"ओरसे/ Assessee By : Ms. Karishma R. Phatarphekar ""याथ"क"ओरसे/ Revenue By : Dr. Satyasai Rath, Cit-Dr

72 days commencing from 18/1/2017 to 31/3/2017 @ 13% amounting to Rs. 69,23,836/- and deducted the TDS of Rs. 10,67,625/-. On examination of the TP documents for benchmarking the transaction, the Ld. TPO concurred with the CUP method as the most appropriate method under the given facts of the case. The Ld. TPO also observed that

GANGUNAIDU SABBAVARAPU,VISAKHAPATNAM vs. INCOME TAX OFFICER, WARD-2(5), VISAKHPATNAM

72,240/-.\nThe Ld. AR submitted that thereafter the assessee as per the advice of\nhis aforementioned tax consultant filed an appeal before the\nCIT(A)/NFAC wherein he had sought for exemption of the profit/income\narising from the subject transaction of transfer of his land from levy of\nincome-tax as per the provisions of the RFCTLARR

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

THE POLEPALLI FARMERS SERVICE CO-OPERATIVE SOCIETY LTD,VIZIANAGARAM vs. INCOMETAX OFFICER, WARD-1, VIZIANAGARAM

In the result, the 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.95/Viz/2022 (ननधधारण वर्ा / Assessment Year : 2017-18) The Polepalli Farmers Service Co- Vs. Income Tax Officer Operative Society Ltd., Ward-1 B1612, Polepalli Village Vizianagaram Vizianagaram [Pan : Aaeat0705C] अपीलधथी की ओर से/ Appellant By : Shri G.V.N.Hari, Ar प्रत्यधथी की ओर से / Respondent By : Shri M.N.Murthy Naik, Cit(Dr) सुनवधई की तधरीख / Date Of Hearing : 16.11.2022 घोर्णध की तधरीख/Date Of Pronouncement : 16.12.2022 O R D E R Per Shri Duvvuru Rl Reddy: This Appeal Is Filed By The Assessee Against The Order Of The Principal Commissioner Of Income Tax [In Short, [Pcit], Visakhapatnam-1 In Din & Order No.Itba/Rev/F/Rev5/2021-22/1040343411(1) Dated 04.03.2022 For The Assessment Year (A.Y.) 2017-18. 2. Brief Facts Of The Case Are That The Assessee Is A Primary Farmers Service Co-Operative Society, Filed It’S Return Of Income In The Status Of Aop, For The A.Y.2017-18 On 31.03.2018, Declaring Nil Taxable Income, After Claiming Deduction Of Entire Income U/S 80P Of The Income Tax Act, 1961

section 263 of the Act, assessment records in the assessee’s case for the A.Y.2017-18 were called for and examined. On perusal of the records, the Ld.PCIT observed that the assessee in the return of income had claimed TDS of Rs.1,08,312/- deducted by the State Bank of India, ADB, Visakhapatnam and the State Bank of India, Chittivalasa Branch

PONNAM BHAVANI,VIJAYAWADA vs. THE INCOME TAX OFFICER (INTERNATIONAL TAXATION), VIJAYAWADA

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

Bench: Shri Vijay Pal Rao, Vice-A N D Shri Balakrishnan, S.आ.अपी.सं /Ita Nos.331 & 332/Viz/2024 (निर्धारण वर्ा/Assessment Years: 2012-13 & 2014-15) Smt. Ponnam Bhavani Vs. Income Tax Officer Vijayawada (International Taxation) Pan:Ajzpp5085E Vijayawada (Appellant) (Respondent) निर्धाररती द्वधरध/Assessee By: Shri G.V.N. Hari, Advocate रधजस् व द्वधरध/Revenue By:: Dr. Aparna Villuri, Sr. Ar सुिवधई की तधरीख/Date Of Hearing: 24/04/2025 घोर्णध की तधरीख/Pronouncement: 28/04/2025 आदेश/Order

72 years and was suffering from chronic diabetes. The serious diabetes condition also lead to the heart-disease and consequently undergone the procedure of insertion of stent in one of the complete blocked artery in the year 2016. Due to the ill health of the husband, the assessee was helpless and was busy to take care of her ailing husband

PONNAM BHAVANI,VIJAYAWADA vs. THE INCOME TAX OFFICER (INTERNATIONAL TAXATION), VIJAYAWADA

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

Bench: Shri Vijay Pal Rao, Vice-A N D Shri Balakrishnan, S.आ.अपी.सं /Ita Nos.331 & 332/Viz/2024 (निर्धारण वर्ा/Assessment Years: 2012-13 & 2014-15) Smt. Ponnam Bhavani Vs. Income Tax Officer Vijayawada (International Taxation) Pan:Ajzpp5085E Vijayawada (Appellant) (Respondent) निर्धाररती द्वधरध/Assessee By: Shri G.V.N. Hari, Advocate रधजस् व द्वधरध/Revenue By:: Dr. Aparna Villuri, Sr. Ar सुिवधई की तधरीख/Date Of Hearing: 24/04/2025 घोर्णध की तधरीख/Pronouncement: 28/04/2025 आदेश/Order

72 years and was suffering from chronic diabetes. The serious diabetes condition also lead to the heart-disease and consequently undergone the procedure of insertion of stent in one of the complete blocked artery in the year 2016. Due to the ill health of the husband, the assessee was helpless and was busy to take care of her ailing husband

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)

72, M.A, dated 18.02.2005. However, the assessee claims that status of assessee is 'company'. 8. The order of the Ld CIT(A) is erroneous on facts and in circumstances of the case as narrated in grounds of appeal Nos. 2 to 7, as the CIT(A) passed the order basing on additional evidence submitted by the assessee without Remand Report

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)

72, M.A, dated 18.02.2005. However, the assessee claims that status of assessee is 'company'. 8. The order of the Ld CIT(A) is erroneous on facts and in circumstances of the case as narrated in grounds of appeal Nos. 2 to 7, as the CIT(A) passed the order basing on additional evidence submitted by the assessee without Remand Report

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)

72, M.A, dated 18.02.2005. However, the assessee claims that status of assessee is 'company'. 8. The order of the Ld CIT(A) is erroneous on facts and in circumstances of the case as narrated in grounds of appeal Nos. 2 to 7, as the CIT(A) passed the order basing on additional evidence submitted by the assessee without Remand Report

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

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

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

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

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

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

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

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

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

Bench: Shri K. Narasimha Chary, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपीलसं./I.T.A.No.434/Viz/2024 (निर्धारण वर्ा/ Assessment Year: 2021-22) 3F Industries Limited V. Asst. Cit – Circle – 1 Aayakar Bhavan Pb No. 15, Tanuku Road Veerabhadrapuram Tadepalligudem, West Godavari Rajahmundry – 533105 Andhra Pradesh - 534102 Andhra Pradesh [Pan: Aaacf2643K] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent)

TDS Pertaining to AY2018-19 claimed in AY 2021-22 in ROI. Ground No 7: The Ld. AO was not justified and rather grossly erred in law and in facts by initiating penalty proceedings under section 270A of the Act by falsely stating that the Assessee has under-reported the income.” 7. We proceed to dispose off the appeal