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

In the result, all the captioned appeals filed by the Revenue are allowed for statistical purposes

Bench: Us:

131 issued during the course of assessment proceedings. 3. The Ld. CIT(A) erred in deleting the additions of Rs.1,00,00,000/- ignoring the fact that during the course of search operation, a statement on oath of Sri. Rajesh G. Mehta was recorded wherein he admitted that he was only providing bogus sales and purchase bill to Vedumutha Electricals

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

In the result, all the captioned appeals filed by the Revenue are allowed for statistical purposes

Bench: Us:

131 issued during the course of assessment proceedings. 3. The Ld. CIT(A) erred in deleting the additions of Rs.1,00,00,000/- ignoring the fact that during the course of search operation, a statement on oath of Sri. Rajesh G. Mehta was recorded wherein he admitted that he was only providing bogus sales and purchase bill to Vedumutha Electricals

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

In the result, all the captioned appeals filed by the Revenue are allowed for statistical purposes

Bench: Us:

131 issued during the course of assessment proceedings. 3. The Ld. CIT(A) erred in deleting the additions of Rs.1,00,00,000/- ignoring the fact that during the course of search operation, a statement on oath of Sri. Rajesh G. Mehta was recorded wherein he admitted that he was only providing bogus sales and purchase bill to Vedumutha Electricals

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

In the result, all the captioned appeals filed by the Revenue are allowed for statistical purposes

Bench: Us:

131 issued during the course of assessment proceedings. 3. The Ld. CIT(A) erred in deleting the additions of Rs.1,00,00,000/- ignoring the fact that during the course of search operation, a statement on oath of Sri. Rajesh G. Mehta was recorded wherein he admitted that he was only providing bogus sales and purchase bill to Vedumutha Electricals

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, GUNTUR vs. VENKATRAMA POULTRIES PVT. LTD., GUNTUR

bogus purchases and the estimation of unaccounted income.", "result": "Dismissed", "sections": [ "132", "147", "148", "133A", "142(1)", "131", "132(1)", "132(4)" ], "issues

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, GUNTUR vs. VENKATRAMA POULTRIES PVT. LTD., GUNTUR

section 148 of the Act amounting to\nRs.5,56,52,166/- made addition of Rs.21,60,86,928/-.\n9.\nFurther, Ld. AO also made addition on unaccounted excess sales found in\nERP data in comparing with return of income amounting to Rs.93,943/-. Ld. AO\nalso did not accept the contention of the assessee regarding the bogus purchases\nin comparing

DY. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, GUNTUR vs. VENKATRAMA POULTRIES PVT LTD, GUNTUR

section 148 of the Act amounting to\nRs.5,56,52,166/- made addition of Rs.21,60,86,928/-.\n9.\nFurther, Ld. AO also made addition on unaccounted excess sales found in\nERP data in comparing with return of income amounting to Rs.93,943/-. Ld. AO\nalso did not accept the contention of the assessee regarding the bogus purchases\nin comparing

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

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:

131(1A) were issued to both the assessee and also her husband and it was he who had produced the books of account on behalf of the assessee and had also accepted the fact of bogus purchases made so as to claim input tax credit. 4 The Ld.CIT(A) erred in deleting the addition of Rs.4,99,65,247/- without

THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-1(1), , VISAKHAPATNAM vs. ALFA ELECTRONIC SERVICES(INDIA) PRIVATE LIMITED,, VISAKHAPATNAM

In the result, appeal filed by the revenue is allowed

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपीलसं./I.T.A.Nos. 50, 51 & 53/Viz/2021 (निर्धारण वर्ा/ Assessment Years: 2013-14, 2014-15 & 2015-16) Acit – Circle – 1(1) V. M/S. Alfa Electronic Services (India) Prathyakshakar Bhavan, Sector – 8 Private Limited Mvp Double Road, 49-22-5, Sri Sai Mansions Visakhapatnam – 530017 Lalitha Nagar, Visakhapatnam – 530016 Andhra Pradesh Andhra Pradesh [Pan: Aahca3583E] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent)

131 of the Act on 16.12.2015, agreed for the following disallowances: - a. M/s. BVL Micro systems : Rs.59,69,400/- b. M/s. Sai Industrial Minerals and Chemicals : Rs.47,00,604/- c. M/s. Techcel Electronics & Services : Rs. 48,72,600/- 4. Based on the statements recorded from the Managing Director during the survey operations, Assessing Officer made a disallowance amounting to Rs.1

THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-1(1),, VISAKHAPATNAM vs. ALFA ELECTRONIC SERVICES(INDIA) PRIVATE LIMITED, VISAKHAPTNAM

In the result, appeal filed by the revenue is allowed

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपीलसं./I.T.A.Nos. 50, 51 & 53/Viz/2021 (निर्धारण वर्ा/ Assessment Years: 2013-14, 2014-15 & 2015-16) Acit – Circle – 1(1) V. M/S. Alfa Electronic Services (India) Prathyakshakar Bhavan, Sector – 8 Private Limited Mvp Double Road, 49-22-5, Sri Sai Mansions Visakhapatnam – 530017 Lalitha Nagar, Visakhapatnam – 530016 Andhra Pradesh Andhra Pradesh [Pan: Aahca3583E] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent)

131 of the Act on 16.12.2015, agreed for the following disallowances: - a. M/s. BVL Micro systems : Rs.59,69,400/- b. M/s. Sai Industrial Minerals and Chemicals : Rs.47,00,604/- c. M/s. Techcel Electronics & Services : Rs. 48,72,600/- 4. Based on the statements recorded from the Managing Director during the survey operations, Assessing Officer made a disallowance amounting to Rs.1

THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-1(1),, VISAKHAPATNAM vs. ALFA ELECTRONIC SERVICES(INDIA) PRIVATE LIMITED, VISAKHAPTNAM

In the result, appeal filed by the revenue is allowed

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपीलसं./I.T.A.Nos. 50, 51 & 53/Viz/2021 (निर्धारण वर्ा/ Assessment Years: 2013-14, 2014-15 & 2015-16) Acit – Circle – 1(1) V. M/S. Alfa Electronic Services (India) Prathyakshakar Bhavan, Sector – 8 Private Limited Mvp Double Road, 49-22-5, Sri Sai Mansions Visakhapatnam – 530017 Lalitha Nagar, Visakhapatnam – 530016 Andhra Pradesh Andhra Pradesh [Pan: Aahca3583E] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent)

131 of the Act on 16.12.2015, agreed for the following disallowances: - a. M/s. BVL Micro systems : Rs.59,69,400/- b. M/s. Sai Industrial Minerals and Chemicals : Rs.47,00,604/- c. M/s. Techcel Electronics & Services : Rs. 48,72,600/- 4. Based on the statements recorded from the Managing Director during the survey operations, Assessing Officer made a disallowance amounting to Rs.1

SRI RAJANI GOLD,VIJAYAWADA vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-1(1), VIJAYAWADA

In the result, appeal of the assessee is allowed

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकरअपीलसं./I.T.A.No.162/Viz/2023 (निर्धारण वर्ा/ Assessment Year: 2017-18) Sri Rajani Gold V. Asst. Cit – Circle – 1(1) D.No. 11-49-336B Central Revenue Building Sivalayam Street, I Town Mg Road – 520001 Vijayawada – 520001 Vijayawada, Andhra Pradesh Andhra Pradesh [Pan: Aacfs6675E] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent)

131(1A) of the Act on 29.12.2016, the assessee has raised cash sales of gold bullion from 08.11.2016 to 21.11.2016 commenced date of survey to 2763 customers. The revenue has also not disputed the above statements. Merely because of disproportionate quantities of purchase and sales during the period of demonetization wherein the purchase bills and sales bills have been submitted

DEPUTY COMMISSIONER OF INCOME TAX (IT), VISAKHAPATNAM vs. SHRI APPARAO MUKKAMALA, USA

In the result, the appeal filed by the revenue is dismissed, while for the cross-objection filed by the assessee is allowed

Bench: SHRI RAVISH SOOD, HON’BLE (Judicial Member), SHRI BALAKRISHNAN. S, HON’BLE (Accountant Member)

purchase agreement dated 02.09.2015 and an image of a handwritten scribbling were seized. The “agreement” recorded the transfer of 1,06,900 shares by the assessee at Rs. 657 per share for a total consideration of Rs. 7,02,33,300. 4. On the other hand, the seized scribbling contained entries which the department construed as cash payments to certain