VISWATEJA SPINNING MILLS PVT LTD,GUNTUR vs. INCOME TAX OFFICER (TDS), WARD-1, GUNTUR
In the result, appeal of the assessee is allowed for statistical purposes
ITA 578/VIZ/2025[2020-21]Status: DisposedITAT Visakhapatnam03 Dec 2025AY 2020-21
Bench: Shri Ravish Sood, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपीलसं./I.T.A.Nos.575, 576, 577 & 578/Viz/2025 (निर्धारणवर्ा/ Assessment Years:2017-18, 2018-19, 2019-20 & 2020-21) Vs. Viswateja Spinning Mills (P.) Ltd., Income Tax Officer (Tds) -Ward – 1 Boyapalem Village Income Tax Office Boyapalem To Phirangipuram Road Cr Buildings, Kannavari Thota Venkayalapadu Post Guntur – 522001 Edlapadu Mandalam Andhra Pradesh Guntur District – 522233 Andhra Pradesh [Pan:Aabcv8759M] करदाता का प्रतततितित्व/ Assessee Represented By : Shri Gvn Hari, Advocate राजस्व का प्रतततितित्व/ Department Represented By : Dr. Aparna Villuri, Sr.Ar
Section 133ASection 206CSection 206C(6)
1 of 2010 is also dismissed.”
15. Further, the Hon’ble Gujarat High Court in the case of Pr. CIT (TDS) v.
Safari Fine Clothing (P.) Ltd., (supra) held in Para No. 9 as follows: -
“9. On a plain reading of the above definition, it is evident that the scrap is something that is generated from manufacture or mechanical working