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Section 143(3)25 Section 10A21 Section 14A20 Addition to Income16 Disallowance11 Exemption8 Section 143(2)7 Section 1O7 Section 1486

DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE 3(1), VISAKHAPATNAM vs. DODDI ROOPA, VISAKHAPATNAM

In the result, the appeal filed by the revenue is dismissed in terms of our aforesaid observations

ITA 413/VIZ/2024[2019-20]Status: DisposedITAT Visakhapatnam10 Dec 2025AY 2019-20

Bench: Shri Manjunatha G. & Shri Ravish Soodआ.अपी.सं /Ita No.413/Viz/2024 (िनधा"रण वष"/Assessment Year: 2019-20) Deputy Commissioner Of Vs. Smt. Doddi Roopa, Income Tax, Visakhapatnam. Circle-3(1), Visakhapatnam. Pan: Atfpr7237N (Appellant) (Respondent) िनधा""रती "ारा/Assessee By: Shri Gvn Hari, Advocate राज" व "ारा/Revenue By: Shri Badicala Yadagiri, Cit-Dr सुनवाई की तारीख/Date Of Hearing: 15/10/2025 घोषणा की तारीख/Date Of 10/12/2025 Pronouncement:

For Appellant: Shri GVN Hari, AdvocateFor Respondent: Shri Badicala Yadagiri

Section 131Section 133(6)Section 147Section 148Section 148A

bogus. Also, the CIT(A) observed that the provisions of section 194Q had been made applicable from 01/07/2021, i.e., deduction of tax at source on the payments made against the purchases, and the same did not apply to the case of the assessee for the year under consideration, i.e., AY 2019-20. 9. Apart from that, we find that

DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE 3(1), VISAKHAPATNAM vs. DODDI ROOPA, VISAKHAPATNAM

DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE 3(1), VISAKHAPATNAM vs. DODDI ROOPA, VISAKHAPATNAM

INCOME TAX OFFICER, WARD-1(2), VIJAYAWADA vs. BOMMISETTY VENKATA SIVA KUMAR, VIJAYAWADA

THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-1(1),, VISAKHAPTNAM vs. MATTAPALLI RAMGOPAL,, VISAKHAPATNAM

THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-1(1),, VISAKHAPATNAM vs. MATTAPALLI RAMGOPAL, VISAKHAPATNAM

ASHOK KUMAR AGRAWAL,VISAKHAPATNAM vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, VISAKHAPATNAM

SANTOSH AGRAWAL,CHATTISGARH vs. DEPUTY COMMISSIONER OF INCOME-TAX, CENTRAL CIRLCE-1, VISAKHAPATNAM

INCOME TAX OFFICER, WARD-2(5), VISAKHAPATNAM vs. DUVVURU REKHA REDDY, KURMANNAPALEM

FIRST TEK PRIVATE LIMITED,HYDERABAD vs. THE ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, VIJAYAWADA

THE ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, VIJAYAWADA vs. M/S. FIRST TEK PVT.LTD, HYDERABAD

FIRST TEK PRIVATE LIMITED,HYDERABAD vs. THE ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, VIJAYAWADA

FIRST TEK PRIVATE LIMITED,HYDERABAD vs. THE ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, VIJAYAWADA

FIRST TEK PRIVATE LIMITED,HYDERABAD vs. THE ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, VIJAYAWADA

THE ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, VIJAYAWADA vs. M/S. FIRST TEK PVT.LTD, HYDERABAD

FIRST TEK PRIVATE LIMITED,HYDERABAD vs. THE ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, VIJAYAWADA

GVK POWER & INFRASTRUCTURE LIMITED,KADIYAM vs. THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-2(1),, RAJAHMUNDRY

GRANDHI SRI VENKATA AMARENDRA,ELURU vs. ACIT, CENTRAL CIRCLE,, VISAKHAPATNAM

GRANDHI SRI VENKATA AMARENDRA,ELURU vs. ACIT, CENTRAL CIRCLE-1,, VISAKHAPATNAM

M/S. PHARMA BIO SOLUTIONS,,CHINNAVUTAPALLI vs. THE, CIT(A),, VIJAYAWADA

DEPUTY COMMISIONER OF INCOME TAX, RAJAHMAHENDRAVARAM vs. ANDHRA PAPER LIMITED, RAJAHMAHENDRAVARAM

DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-1, RAJAMAHENDRAVARAM vs. ANDHRA PAPER LIMITED, RAJAMAHENDRAVARAM