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15 results for “bogus purchases”+ TDSclear

Sorted by relevance

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Key Topics

Addition to Income15Section 13110Section 1479Section 143(3)8Section 142(1)7Section 143(2)6Section 133A6Section 43B6Section 148

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

ITA 35/VIZ/2025[2014-15]Status: DisposedITAT Visakhapatnam30 Jun 2025AY 2014-15

Bench: Us:

For Appellant: None
Section 131Section 147

purchase bills to various entities and there was not actual supply of goods. He also mentioned that he controlled and managed the company M/s. Aneri Fincap Ltd. which is a paper company and not doing any genuine business activity and was only engaged in providing bogus accommodation entries to various beneficiaries. 6.3 The appellant during the year has taken loan

ACIT, 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

6
TDS6
Survey u/s 133A6
Bogus/Accommodation Entry6
ITA 34/VIZ/2025[2013-14]Status: DisposedITAT Visakhapatnam30 Jun 2025AY 2013-14

Bench: Us:

For Appellant: None
Section 131Section 147

purchase bills to various entities and there was not actual supply of goods. He also mentioned that he controlled and managed the company M/s. Aneri Fincap Ltd. which is a paper company and not doing any genuine business activity and was only engaged in providing bogus accommodation entries to various beneficiaries. 6.3 The appellant during the year has taken loan

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

ITA 36/VIZ/2025[2016-17]Status: DisposedITAT Visakhapatnam30 Jun 2025AY 2016-17

Bench: Us:

For Appellant: None
Section 131Section 147

purchase bills to various entities and there was not actual supply of goods. He also mentioned that he controlled and managed the company M/s. Aneri Fincap Ltd. which is a paper company and not doing any genuine business activity and was only engaged in providing bogus accommodation entries to various beneficiaries. 6.3 The appellant during the year has taken loan

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

ITA 37/VIZ/2025[2017-18]Status: DisposedITAT Visakhapatnam30 Jun 2025AY 2017-18

Bench: Us:

For Appellant: None
Section 131Section 147

purchase bills to various entities and there was not actual supply of goods. He also mentioned that he controlled and managed the company M/s. Aneri Fincap Ltd. which is a paper company and not doing any genuine business activity and was only engaged in providing bogus accommodation entries to various beneficiaries. 6.3 The appellant during the year has taken loan

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

ITA 38/VIZ/2025[2017-18]Status: DisposedITAT Visakhapatnam30 Jun 2025AY 2017-18

Bench: Us:

For Appellant: None
Section 131Section 147

purchase bills to various entities and there was not actual supply of goods. He also mentioned that he controlled and managed the company M/s. Aneri Fincap Ltd. which is a paper company and not doing any genuine business activity and was only engaged in providing bogus accommodation entries to various beneficiaries. 6.3 The appellant during the year has taken loan

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

TDS) on the payments made to M/s. A.K. Capital Enterprises, as against the purchases made during the year under consideration. Accordingly, the AO, based on his conviction that 4 DCIT vs. Smt. Doddi Roopa the assessee has failed to justify the purchases of Rs. 4,99,65,247/-, passed an order under section 148A(d) of the Act, dated 29/03/2023

THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-1(1), VIJAYAWADA, VIJAYAWADA vs. GM CABLES & SWITCHES PRIVATE LIMITED, VIJAYAWADA

In the result, appeal filed by the Revenue is dismissed

ITA 32/VIZ/2025[2019-20]Status: DisposedITAT Visakhapatnam20 May 2025AY 2019-20

Bench: Shri Vijay Pal Rao, Hon’Ble & Shri S Balakrishnan, Hon’Ble(Hybrid Hearing) आयकर अपील सं./ I.T.A. No.32/Viz/2025 (धनिाारण िर्ा / Assessment Year : 2019-20) The Assistant Commissioner Of Vs. Gm Cables & Switches Income Tax, Private Limited, Circle-1(1), Vijayawada. Vijayawada. Pan: Aafcg3325C (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) अपीलार्थी की ओर से/ Assessee By : Sri Rushabh Mehta, Ca प्रत्यार्थी की ओर से / Revenue By : Dr. Aparna Villuri, Sr. Ar सुनिाई की तारीख / Date Of Hearing : 28/04/2025 घोर्णा की तारीख/Date Of : 20/05/2025 Pronouncement O R D E R

For Appellant: Sri Rushabh Mehta, CAFor Respondent: Dr. Aparna Villuri, Sr. AR
Section 131Section 132Section 142(1)Section 143(2)Section 147Section 148Section 153ASection 68Section 69C

bogus capital gain/loss through penny stocks and cases of accommodation entries. Any other ground that may be urged at the time of appeal hearing.” 9. 4. The Learned Departmental Representative (“Ld. DR”) referred to para-4 of the order of the Ld. AO wherein it was stated that transaction in One world Group companies including M/s. Aneri Fincap

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

ITA 51/VIZ/2021[2014-15]Status: DisposedITAT Visakhapatnam30 Oct 2024AY 2014-15

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)

Section 131Section 133ASection 142(1)Section 143(2)Section 143(3)Section 43BSection 68

purchases as the onus is on assessee to prove the creditworthiness and Identity of the creditors but the assessee failed to prove the same during the assessment proceedings. 5. The Ld.CIT(A) ought to have considered the recent judgments like Hon'ble Gujarat High Court judgment in the case of CIT Vs Gujarat State Road Transport Corporation

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

ITA 53/VIZ/2021[2015-16]Status: DisposedITAT Visakhapatnam30 Oct 2024AY 2015-16

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)

Section 131Section 133ASection 142(1)Section 143(2)Section 143(3)Section 43BSection 68

purchases as the onus is on assessee to prove the creditworthiness and Identity of the creditors but the assessee failed to prove the same during the assessment proceedings. 5. The Ld.CIT(A) ought to have considered the recent judgments like Hon'ble Gujarat High Court judgment in the case of CIT Vs Gujarat State Road Transport Corporation

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

ITA 50/VIZ/2021[213-14]Status: DisposedITAT Visakhapatnam30 Oct 2024

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)

Section 131Section 133ASection 142(1)Section 143(2)Section 143(3)Section 43BSection 68

purchases as the onus is on assessee to prove the creditworthiness and Identity of the creditors but the assessee failed to prove the same during the assessment proceedings. 5. The Ld.CIT(A) ought to have considered the recent judgments like Hon'ble Gujarat High Court judgment in the case of CIT Vs Gujarat State Road Transport Corporation

LOKANADHA RAO BATHINA,VISAKHAPATNAM vs. INCOME-TAX OFFICER, WARD-3(2), VISAKHAPATNAM

In the result, appeal of the assessee is allowed

ITA 283/VIZ/2023[2016-17]Status: DisposedITAT Visakhapatnam29 Jul 2024AY 2016-17

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपील सं./I.T.A.No.283/Viz/2023 (निर्धारण वर्ा/ Assessment Year: 2016-17) Lokanadha Rao Bathina Vs. Income Tax Officer D.No.54-11-33/3/1, Aditya Nagar Ward-3(2) Isukathota-530013 Infinity Towers, Andhra Pradesh Shankaramattam Road [Pan :Apqpb9831H] Visakhapatnam - 530016 (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent)

For Appellant: Shri I. Kama Sastry, ARFor Respondent: Dr. Aparna Villuri, Sr.AR
Section 133ASection 143(3)Section 148

purchase of land along with three others Bathina Rajyalakshmi, M.Sridevi and M.AdiSankar and the consideration attributable to assessee’s share amounting to Rs.3,07,75,000/-. Further, the assessee has also incurred registration and stamp duty expenses of Rs.23,08,175/-. An amount of Rs.55,74,687/- was paid during the year under review including TDS of Rs.2

R.S. PABBLA CONSTRUCTIONS PVT.LTD.,VISAKHAPATNAM vs. THE DY. CIT,, VISAKHAPATNAM

In the result, appeal of the assessee is dismissed

ITA 87/VIZ/2017[2013-2014]Status: DisposedITAT Visakhapatnam16 Oct 2023AY 2013-2014

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Ble

For Appellant: Sri G.V.N. Hari, ARFor Respondent: Dr. Satya Sai Rath, CIT-DR
Section 133ASection 143(3)Section 40

TDS provisions do not apply, hence addition of Rs. 24,15,012/- u/sec. 40(a)(ia) is liable to be deleted in the hands of the assessee company. 5. Any other grounds those may be prayed at the time of hearing.” 5. Brief facts of the case are that assessee namely R.S. Pabbla Constructions Pvt. Ltd. is engaged

R.S. PABBLA CONSTRUCTIONS PVT.LTD.,VISAKHAPATNAM vs. THE DY. CIT,, VISAKHAPATNAM

In the result, appeal of the assessee is dismissed

ITA 88/VIZ/2017[2014-2015]Status: DisposedITAT Visakhapatnam16 Oct 2023AY 2014-2015

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Ble

For Appellant: Sri G.V.N. Hari, ARFor Respondent: Dr. Satya Sai Rath, CIT-DR
Section 133ASection 143(3)Section 40

TDS provisions do not apply, hence addition of Rs. 24,15,012/- u/sec. 40(a)(ia) is liable to be deleted in the hands of the assessee company. 5. Any other grounds those may be prayed at the time of hearing.” 5. Brief facts of the case are that assessee namely R.S. Pabbla Constructions Pvt. Ltd. is engaged

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

In the result, appeal of the Revenue is partly allowed for statistical

ITA 189/VIZ/2022[2013-14]Status: DisposedITAT Visakhapatnam28 Feb 2023AY 2013-14

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकरअपीलसं./ I.T.A. Nos. 162/Viz/2022 & 189/Viz/2022 ("नधा"रणवष"/ Assessment Years : 2012-13 & 2013-14) Deputy Commissioner Of Income Vs. M/S. Andhra Paper Limited Tax, Circle-1, (M/S. International Paper Rajamahendravaram. Appm Ltd), Sri Ram Nagar, Rajamahendravaram. Pan: Aact 8849 D (अपीलाथ"/ Appellant) (""यथ"/ Respondent) Co Nos: 22 & 23/Viz/2022 (In आयकरअपीलसं./ I.T.A. Nos. 162/Viz/2022 & 189/Viz/2022) ("नधा"रणवष"/ Assessment Years : 2012-13 & 2013-14) M/S. Andhra Paper Limited Vs. Deputy Commissioner Of (M/S. International Paper Appm Income Tax, Circle-1, Ltd), Rajamahendravaram. Sri Ram Nagar, Rajamahendravaram. Pan: Aact 8849 D (अपीलाथ"/ Appellant) (""यथ"/ Respondent) अपीलाथ"क"ओरसे/ Assessee By : Sri K. Chakrapani ""याथ"क"ओरसे/ Revenue By : Sri Mn Murthy Naik, Cit-Dr

For Appellant: Sri K. ChakrapaniFor Respondent: Sri MN Murthy Naik, CIT-DR
Section 142(1)Section 143(2)Section 143(3)Section 14ASection 35D

TDS”. Notice U/s. 143(2) of the Act was issued and served on the assessee. Notice U/s. 142(1) of the Act dated 7/4/2014 and 11/4/2014 were issued respectively calling for the information. In response, Sri K. Chakrapani, General Manager (Taxation) and Sri Aditya, Senior Officer were authorized by the assessee-company and they furnished the required information called

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

In the result, appeal of the Revenue is partly allowed for statistical

ITA 162/VIZ/2022[2012-13]Status: DisposedITAT Visakhapatnam28 Feb 2023AY 2012-13

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकरअपीलसं./ I.T.A. Nos. 162/Viz/2022 & 189/Viz/2022 ("नधा"रणवष"/ Assessment Years : 2012-13 & 2013-14) Deputy Commissioner Of Income Vs. M/S. Andhra Paper Limited Tax, Circle-1, (M/S. International Paper Rajamahendravaram. Appm Ltd), Sri Ram Nagar, Rajamahendravaram. Pan: Aact 8849 D (अपीलाथ"/ Appellant) (""यथ"/ Respondent) Co Nos: 22 & 23/Viz/2022 (In आयकरअपीलसं./ I.T.A. Nos. 162/Viz/2022 & 189/Viz/2022) ("नधा"रणवष"/ Assessment Years : 2012-13 & 2013-14) M/S. Andhra Paper Limited Vs. Deputy Commissioner Of (M/S. International Paper Appm Income Tax, Circle-1, Ltd), Rajamahendravaram. Sri Ram Nagar, Rajamahendravaram. Pan: Aact 8849 D (अपीलाथ"/ Appellant) (""यथ"/ Respondent) अपीलाथ"क"ओरसे/ Assessee By : Sri K. Chakrapani ""याथ"क"ओरसे/ Revenue By : Sri Mn Murthy Naik, Cit-Dr

For Appellant: Sri K. ChakrapaniFor Respondent: Sri MN Murthy Naik, CIT-DR
Section 142(1)Section 143(2)Section 143(3)Section 14ASection 35D

TDS”. Notice U/s. 143(2) of the Act was issued and served on the assessee. Notice U/s. 142(1) of the Act dated 7/4/2014 and 11/4/2014 were issued respectively calling for the information. In response, Sri K. Chakrapani, General Manager (Taxation) and Sri Aditya, Senior Officer were authorized by the assessee-company and they furnished the required information called