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Section 14A27 Section 143(3)17 Section 4017 Section 14716 Section 14814 Section 143(2)11 Addition to Income9 Disallowance8 Section 234A

THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-1(1),, GUNTUR vs. ANDHRA TRADE DEVELOPMENT CORPORATION PRIVATE LIMITED, GUNTUR

In the result, appeal filed by the Revenue and the cross objection filed by the assessee are dismissed

ITA 434/VIZ/2019[2015-16]Status: DisposedITAT Visakhapatnam05 May 2021AY 2015-16

Bench: Shri N.K. Choudhry, Hon’Ble & Shri D.S. Sunder Singh, Hon'Ble

For Appellant: Shri G.V.N. Hari, AdvocateFor Respondent: Shri K.S. Rajendra Kumar, CIT DR

Section 143(1)Section 250(6)Section 50

section 50 of the Act will not arise if the income of the assessee is not assessable under the head business. We do not wish to make any comment m this regard as the observation of learned CIT(A) was not an issue before the AO or before us. 8. In the result, the appeal of the assessee is partly

NIKHIL CONSTRUCTIONS,,VISAKHAPATNAM vs. THE INCOME TAX OFFICER, WARD-3(2),, VISAKHAPATNAM

Showing 1–20 of 31 · Page 1 of 2

THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-1(1),, GUNTUR vs. ANDHRA TRADE DEVELOPMENT CORPORATION PRIVATE LIMITED, GUNTUR

NIKHIL CONSTRUCTIONS,,VISAKHAPATNAM vs. THE INCOME TAX OFFICER, WARD-3(2),, VISAKHAPATNAM

THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-1(1),, GUNTUR vs. ANDHRA TRADE DEVELOPMENT CORPORATION PRIVATE LIMITED, GUNTUR

NIKHIL CONSTRUCTIONS,,VISAKHAPATNAM vs. THE INCOME TAX OFFICER, WARD-3(2),, VISAKHAPATNAM

NIKHIL CONSTRUCTIONS, ,VISAKHAPATNAM vs. THE INCOME TAX OFFICER, WARD-3(2),, VISAKHAPATNAM

NIKHIL CONSTRUCTIONS, ,VISAKHAPATNAM vs. THE INCOME TAX OFFICER, WARD-3(2),, VISAKHAPATNAM

NIKHIL CONSTRUCTIONS, ,VISAKHAPATNAM vs. THE INCOME TAX OFFICER, WARD-3(2), , VISAKHAPATNAM

V.UJAVALA RAO REPRESENTED BY DR.P.VENUGOPAL,,VISAKHAPATNAM vs. INCOME TAX OFFICER, (INTERNATIONAL TAXATION),, VISAKHAPATNAM

R.MANI KUMAR REPRESENTED BY DR.P.VENUGOPAL,,VISAKHAPATNAM vs. INCOME TAX OFFICER, (INTERNATIONAL TAXATION),, VISAKHAPATNAM

V.GAUTAM RAO REPRESENTED BY DR.P.VENUGOPAL,,VISAKHPATNAM vs. INCOME TAX OFFICER, (INTERNATIONAL TAXATION),, VISAKHAPATNAM

V.PRATIMA RAO, REPRESENTED BY DR. P.VENUGOPAL,,VISAKHAPATNAM vs. INCOME TAX OFFICER, (INTERNATIONAL TAXATION),, VISAKHAPATNAM

R.SMITHA SHARMA REPRESENTED BY DR.P.VENUGOPAL, ,VISAKHAPATNAM vs. INCOME TAX OFFICER, (INTERNATIONAL TAXATION),, VISAKHAPATANAM

LALITHA D.V.RAO REPRESENTED BY DR.P.VENUGOPAL,,VISAKHAPATNAM vs. INCOME TAX OFFICER, (INTERNATIONAL TAXATION),, VISAKHAPATNAM

ITO, WARD-2(1),, GUNTUR vs. VASANTHA TRADERS, GUNTUR

ATR WAREHOUSING PRIVATE LIMITED,VISAKHAPATNAM vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, , VISAKHAPATNAM

VISAKHAPATNAM PORT AUTHORITY,,VISAKHAPATNAM vs. THE ACIT,, VISAKHAPATNAM

THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-1(1),, VISAKHAPATNAM vs. VISAKHAPATNAM PORT AUTHORITY,, VISAKHAPATNAM

VISAKHAPATNAM PORT AUTHORITY,,VISAKHAPATNAM vs. THE ACIT, CIRCLE - 1(1),, VISAKHAPATNAM

THE VISAKHAPATNAM PORT AUTHORITY,,VISAKHAPATNAM vs. THE ASST. CIT,, VISAKHAPATNAM

VISAKHAPATNAM PORT AUTHORITY, ,VISAKHAPATNAM vs. THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-1(1),, VISAKHAPATNAM

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

VISAKHAPATNAM PORT AUTHORITY,,VISAKHAPATNAM vs. THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-1(1),, VISAKHAPATNAM