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Section 14848 Section 133A35 Survey u/s 133A35 Section 14724 Section 148A19 TDS15 Addition to Income15 Section 142(1)14 Section 26314 Section 36(1)(v)

THE DCIT, CIRCLE-3(1) (TDS), VIJAYAWADA vs. M/S SOUTHERN POWER DISTRIBUTION COMPANY OF A.P. LTD., TIRUPATHI

The appeal of the assessee is dismissed

ITA 452/VIZ/2010[2008-09]Status: DisposedITAT Visakhapatnam04 Oct 2019AY 2008-09

Bench: Shri V. Durga Rao& Shri D.S. Sunder Singhआयकर अपील सं./I.T.A.No.452-454/Viz/2010 (निर्धारण वर्ा/A.Ys : 2008-09 To 2010-11 Respectively) Dy.Commissioner Of Income Tax Vs. M/S Southern Power Circle-3(1) (Tds) Distribution Company Of Vijayawada A.P.Limited Behind Srinivasa Kalyana Mandapam Kesavavayana Gunta Tirupati [Pan : Hydso8188F] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) आयकर अपील सं./I.T.A.No.1217/H/2010,517/Viz/2019 &518/Viz/2019 (निर्धारण वर्ा/A.Ys : 2008-09 To 2010-11 Respectively) M/S Southern Power Distribution Vs. Dy.Commissioner Of Company Of A.P.Limited Income Tax Behind Srinivasa Kalyana Mandapam Circle-3(1) (Tds) Kesavavayana Gunta Vijayawada Tirupati [Pan : Hydso8188F] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) रधजस्व की ओर से /Revenue By : Shri D.K.Sonowal, Cit Dr निर्धाऩरती की ओर से / Assessee By : Shri C.P.Rama Swami, Ar सुिवधई की तधरीख / Date Of Hearing : 04.09.2019 घोर्णध की तधरीख/Date Of Pronouncement : 04.10.2019

For Appellant: Shri C.P.Rama Swami, ARFor Respondent: Shri D.K.Sonowal, CIT DR

Section 133ASection 194ISection 201(1)

u/s 133A was conducted in the business premises of the assessee on 29.09.2008. During the course of survey, the Assessing Officer (AO) found that the assessee has made the payment of lease rentals to M/s Klenn & Marshall on which TDS

Showing 1–20 of 41 · Page 1 of 3

THE DCIT, CIRCLE-3(1) (TDS), VIJAYAWADA vs. M/S SOUTHERN POWER DISTRIBUTION COMPANY OF A.P. LTD., TIRUPATHI

THE DCIT, CIRCLE-3(1) (TDS), VIJAYAWADA vs. M/S SOUTHERN POWER DISTRIBUTION COMPANY OF A.P. LTD., TIRUPATHI

ACIT, CIRCLE-1(1),, VIJAYAWADA vs. VEDMUTHA ELECTRICALS INDIA PRIVATE LIMITED, VIJAYAWADA

THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-1(1), VIJAYAWADA, VIJAYAWADA vs. VEDMUTHA ELECTRICALS INDIA PRIVATE LIMITED, VIJAYAWADA

ACIT, CIRCLE-1(1), VIJAYAWADA, VIJAYAWADA vs. VEDMUTHA ELECTRICALS INDIA PRIVATE LIMITED, VIJAYAWADA

THE INCOME TAX OFFICER, CIRCLE-1(1), VIJAYAWADA, VIJAYAWADA vs. VEDMUTHA ELECTRICALS INDIA PRIVATE LIMITED, VIJAYAWADA

THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-1(1), VIJAYAWADA, VIJAYAWADA vs. VEDMUTHA ELECTRICALS INDIA PRIVATE LIMITED, VIJAYAWADA

THE DISTRICT CO-OPERATIVE CENTRAL BANK LTD.,,ELURU vs. THE ACIT,, VISAKHAPATNAM

THE DISTRICT CO-OPERATIVE CENTRAL BANK LTD.,,ELURU vs. THE ACIT,, ELURU

M/S THE DISTRICT CO-OPERATIVE CENTRAL BANK LTD.,ELURU vs. THE ITO, WARD-2, ELURU, ELURU

THE ACIT,, ELURU vs. M/S. THE DISTRICT CO - OPERATIVE CENTRAL BANK LTD., ELURU

M/S THE DISTRICT CO-OPERATIVE CENTRAL BANK LTD.,ELURU vs. THE ITO, WARD-2, ELURU, ELURU

THE ITO, WARD-2, ELURU, ELURU vs. M/S THE DISTRICT CO-OPERATIVE CENTRAL BANK LTD., ELURU

THE ACIT., CIRCLE - 1, ELURU, ELURU vs. M/S THE DISTRICT CO-OPERATIVE CENTRAL BANK LTD.,, ELURU

SATYANARAYANA & OTHERS,RAVULAPALEM vs. THE ITO,, AMALAPURAM

SATYANARAYANA & OTHERS,RAVULAPALEM vs. THE ITO,, AMALAPURAM

SATYANARAYANA & OTHERS,RAVULAPALEM vs. THE ITO,, AMALAPURAM

SATYANARAYANA & OTHERS,RAVULAPALEM vs. THE ITO,, AMALAPURAM

THE ITO (TDS), RAJAHMUNDRY vs. M/S. OM SAI RAM, ENTERPRISES,, MANDAPETA

THE ITO(TDS) WARD-3(3), GUNTUR vs. THE EXECUTIVE ENGINEER, RURAL WATER SUPPLY PROJECT,,

SRI SRUJANA EDUCATIONAL SOCIETY, ,VISAKHAPATNAM vs. THE INCOME TAX OFFICER, EXEMPTIONS,, VISAKHAPATNAM