THE DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, , GUNTUR vs. BHARATHI CONSUMER CARE PRODUCTS PRIVATE LIMITED, GUNTUR

In the result, appeals of the revenue for the A

Bench: Shri V. Durga Rao& Shri D.S. Sunder Singhआयकर अपीलसं./I.T.A.No.197/Viz/2020 To 201/Viz/2020 (ननधधारण वर्ा/Assessment Year:2013-14 To 2017-18) Dy.Commissioner Of Vs. M/S Bharathi Consumer Care Income Tax Products Pvt. Ltd., Central Circle-1 11/25, Amaravathi Road, Guntur Gorantla, Guntur [Pan : Aadcb9107B] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) अपीलधथी की ओर से/ Appellant By : Shri D.K.Sonowal, Cit Dr प्रत्यधथी की ओर से / Respondent By : Shri M.V.Prasad, Ar सुनवधई की तधरीख / Date Of Hearing : 25.11.2020 घोर्णध की तधरीख/Date Of Pronouncement : 23.12.2020 आदेश /O R D E R Per Bench : These Appeals Are Filed By The Revenue Against The Orders Of The Commissioner Of Income Tax (Appeals)-3, Visakhapatnam In Appeal Nos.314 To 318 /2019-20/Cit(A)-3/Vsp/2020-21 Dated 31.07.2020 For The Assessment Year (A.Y.)2013-14 To 2017-18. The Appeals Are Filed By The Revenue With The Delay Of 3 Days Along With Condonation Petition Stating Administrative Reasons & Requested To Condone The Delay.

condone the delay and admit the appeals of the revenue. 1.1. Since the facts are identical, these appeals are clubbed, heard together and disposed of in common order for the sake of convenience. The Revenue has raised the common grounds for the assessment years 2013-14 to 2016-17. During the appeal hearing, the Ld.DR submitted that all the grounds

THE DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, GUNTUR vs. BHARATHI CONSUMER CARE PRODUCTS PRIVATE LIMITED,, GUNTUR

In the result, appeals of the revenue for the A

Bench: Shri V. Durga Rao& Shri D.S. Sunder Singhआयकर अपीलसं./I.T.A.No.197/Viz/2020 To 201/Viz/2020 (ननधधारण वर्ा/Assessment Year:2013-14 To 2017-18) Dy.Commissioner Of Vs. M/S Bharathi Consumer Care Income Tax Products Pvt. Ltd., Central Circle-1 11/25, Amaravathi Road, Guntur Gorantla, Guntur [Pan : Aadcb9107B] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) अपीलधथी की ओर से/ Appellant By : Shri D.K.Sonowal, Cit Dr प्रत्यधथी की ओर से / Respondent By : Shri M.V.Prasad, Ar सुनवधई की तधरीख / Date Of Hearing : 25.11.2020 घोर्णध की तधरीख/Date Of Pronouncement : 23.12.2020 आदेश /O R D E R Per Bench : These Appeals Are Filed By The Revenue Against The Orders Of The Commissioner Of Income Tax (Appeals)-3, Visakhapatnam In Appeal Nos.314 To 318 /2019-20/Cit(A)-3/Vsp/2020-21 Dated 31.07.2020 For The Assessment Year (A.Y.)2013-14 To 2017-18. The Appeals Are Filed By The Revenue With The Delay Of 3 Days Along With Condonation Petition Stating Administrative Reasons & Requested To Condone The Delay.

condone the delay and admit the appeals of the revenue. 1.1. Since the facts are identical, these appeals are clubbed, heard together and disposed of in common order for the sake of convenience. The Revenue has raised the common grounds for the assessment years 2013-14 to 2016-17. During the appeal hearing, the Ld.DR submitted that all the grounds

THE DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, GUNTUR vs. BHARATHI CONSUMER CARE PRODUCTS PRIVATE LIMITED,, GUNTUR

In the result, appeals of the revenue for the A

Bench: Shri V. Durga Rao& Shri D.S. Sunder Singhआयकर अपीलसं./I.T.A.No.197/Viz/2020 To 201/Viz/2020 (ननधधारण वर्ा/Assessment Year:2013-14 To 2017-18) Dy.Commissioner Of Vs. M/S Bharathi Consumer Care Income Tax Products Pvt. Ltd., Central Circle-1 11/25, Amaravathi Road, Guntur Gorantla, Guntur [Pan : Aadcb9107B] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) अपीलधथी की ओर से/ Appellant By : Shri D.K.Sonowal, Cit Dr प्रत्यधथी की ओर से / Respondent By : Shri M.V.Prasad, Ar सुनवधई की तधरीख / Date Of Hearing : 25.11.2020 घोर्णध की तधरीख/Date Of Pronouncement : 23.12.2020 आदेश /O R D E R Per Bench : These Appeals Are Filed By The Revenue Against The Orders Of The Commissioner Of Income Tax (Appeals)-3, Visakhapatnam In Appeal Nos.314 To 318 /2019-20/Cit(A)-3/Vsp/2020-21 Dated 31.07.2020 For The Assessment Year (A.Y.)2013-14 To 2017-18. The Appeals Are Filed By The Revenue With The Delay Of 3 Days Along With Condonation Petition Stating Administrative Reasons & Requested To Condone The Delay.

condone the delay and admit the appeals of the revenue. 1.1. Since the facts are identical, these appeals are clubbed, heard together and disposed of in common order for the sake of convenience. The Revenue has raised the common grounds for the assessment years 2013-14 to 2016-17. During the appeal hearing, the Ld.DR submitted that all the grounds

THE DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE , GUNTUR vs. BHARATHI CONSUMER CARE PRODUCTS PRIVATE LIMITED,, GUNTUR

In the result, appeals of the revenue for the A

Bench: Shri V. Durga Rao& Shri D.S. Sunder Singhआयकर अपीलसं./I.T.A.No.197/Viz/2020 To 201/Viz/2020 (ननधधारण वर्ा/Assessment Year:2013-14 To 2017-18) Dy.Commissioner Of Vs. M/S Bharathi Consumer Care Income Tax Products Pvt. Ltd., Central Circle-1 11/25, Amaravathi Road, Guntur Gorantla, Guntur [Pan : Aadcb9107B] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) अपीलधथी की ओर से/ Appellant By : Shri D.K.Sonowal, Cit Dr प्रत्यधथी की ओर से / Respondent By : Shri M.V.Prasad, Ar सुनवधई की तधरीख / Date Of Hearing : 25.11.2020 घोर्णध की तधरीख/Date Of Pronouncement : 23.12.2020 आदेश /O R D E R Per Bench : These Appeals Are Filed By The Revenue Against The Orders Of The Commissioner Of Income Tax (Appeals)-3, Visakhapatnam In Appeal Nos.314 To 318 /2019-20/Cit(A)-3/Vsp/2020-21 Dated 31.07.2020 For The Assessment Year (A.Y.)2013-14 To 2017-18. The Appeals Are Filed By The Revenue With The Delay Of 3 Days Along With Condonation Petition Stating Administrative Reasons & Requested To Condone The Delay.

condone the delay and admit the appeals of the revenue. 1.1. Since the facts are identical, these appeals are clubbed, heard together and disposed of in common order for the sake of convenience. The Revenue has raised the common grounds for the assessment years 2013-14 to 2016-17. During the appeal hearing, the Ld.DR submitted that all the grounds

THE DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, , GUNTUR vs. BHARATHI CONSUMER CARE PRODUCTS PRIVATE LIMITED,, GUNTUR

In the result, appeals of the revenue for the A

Bench: Shri V. Durga Rao& Shri D.S. Sunder Singhआयकर अपीलसं./I.T.A.No.197/Viz/2020 To 201/Viz/2020 (ननधधारण वर्ा/Assessment Year:2013-14 To 2017-18) Dy.Commissioner Of Vs. M/S Bharathi Consumer Care Income Tax Products Pvt. Ltd., Central Circle-1 11/25, Amaravathi Road, Guntur Gorantla, Guntur [Pan : Aadcb9107B] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) अपीलधथी की ओर से/ Appellant By : Shri D.K.Sonowal, Cit Dr प्रत्यधथी की ओर से / Respondent By : Shri M.V.Prasad, Ar सुनवधई की तधरीख / Date Of Hearing : 25.11.2020 घोर्णध की तधरीख/Date Of Pronouncement : 23.12.2020 आदेश /O R D E R Per Bench : These Appeals Are Filed By The Revenue Against The Orders Of The Commissioner Of Income Tax (Appeals)-3, Visakhapatnam In Appeal Nos.314 To 318 /2019-20/Cit(A)-3/Vsp/2020-21 Dated 31.07.2020 For The Assessment Year (A.Y.)2013-14 To 2017-18. The Appeals Are Filed By The Revenue With The Delay Of 3 Days Along With Condonation Petition Stating Administrative Reasons & Requested To Condone The Delay.

condone the delay and admit the appeals of the revenue. 1.1. Since the facts are identical, these appeals are clubbed, heard together and disposed of in common order for the sake of convenience. The Revenue has raised the common grounds for the assessment years 2013-14 to 2016-17. During the appeal hearing, the Ld.DR submitted that all the grounds

THE DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1,, GUNTUR vs. ARUNACHALAM MANICKVEL,, GUTNUR

In the result, appeal of the revenue for the A

Bench: Shri V. Durga Rao & Shri D.S. Sunder Singhआयकर अपीलसं./I.T.A.No.202/Viz/2020 To 207/Viz/2020 (ननधधारण वर्ा/Assessment Year:2011-12 To 2016-17) Dy.Commissioner Of Vs. Sri Arunachalam Manickavel Income Tax Prop : M/S Bharathi Soap Works Central Circle-1 11/25, Amaravathi Road Guntur Gorantla, Guntur [Pan :Acfpa3107K] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) अपीलधथी की ओर से/ Appellant By : Shri D.K.Sonowal, Cit Dr प्रत्यधथी की ओर से / Respondent By : Shri M.V.Prasad, Ar. सुनवधई की तधरीख / Date Of Hearing : 25.11.2020 घोर्णध की तधरीख/Date Of Pronouncement : 23.12.2020 आदेश /O R D E R Per Bench :

condone the delay and admit the appeals of the revenue. 2. The Revenue has raised the following grounds which are common for all the assessment years. 1. The order of the Ld.CIT(A) is erroneous both on the facts and in law. 2. The Ld. CIT (Appeals) ought to have appreciated the probative value of voluntary admission u/s.132

THE DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1,, GUTNUR vs. ARUNACHALAM MANICKVEL,, GUTNUR

In the result, appeal of the revenue for the A

Bench: Shri V. Durga Rao & Shri D.S. Sunder Singhआयकर अपीलसं./I.T.A.No.202/Viz/2020 To 207/Viz/2020 (ननधधारण वर्ा/Assessment Year:2011-12 To 2016-17) Dy.Commissioner Of Vs. Sri Arunachalam Manickavel Income Tax Prop : M/S Bharathi Soap Works Central Circle-1 11/25, Amaravathi Road Guntur Gorantla, Guntur [Pan :Acfpa3107K] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) अपीलधथी की ओर से/ Appellant By : Shri D.K.Sonowal, Cit Dr प्रत्यधथी की ओर से / Respondent By : Shri M.V.Prasad, Ar. सुनवधई की तधरीख / Date Of Hearing : 25.11.2020 घोर्णध की तधरीख/Date Of Pronouncement : 23.12.2020 आदेश /O R D E R Per Bench :

condone the delay and admit the appeals of the revenue. 2. The Revenue has raised the following grounds which are common for all the assessment years. 1. The order of the Ld.CIT(A) is erroneous both on the facts and in law. 2. The Ld. CIT (Appeals) ought to have appreciated the probative value of voluntary admission u/s.132

THE DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, , GUNTUR vs. ARUNACHALAM MANICKVEL, , GUTNUR

In the result, appeal of the revenue for the A

Bench: Shri V. Durga Rao & Shri D.S. Sunder Singhआयकर अपीलसं./I.T.A.No.202/Viz/2020 To 207/Viz/2020 (ननधधारण वर्ा/Assessment Year:2011-12 To 2016-17) Dy.Commissioner Of Vs. Sri Arunachalam Manickavel Income Tax Prop : M/S Bharathi Soap Works Central Circle-1 11/25, Amaravathi Road Guntur Gorantla, Guntur [Pan :Acfpa3107K] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) अपीलधथी की ओर से/ Appellant By : Shri D.K.Sonowal, Cit Dr प्रत्यधथी की ओर से / Respondent By : Shri M.V.Prasad, Ar. सुनवधई की तधरीख / Date Of Hearing : 25.11.2020 घोर्णध की तधरीख/Date Of Pronouncement : 23.12.2020 आदेश /O R D E R Per Bench :

condone the delay and admit the appeals of the revenue. 2. The Revenue has raised the following grounds which are common for all the assessment years. 1. The order of the Ld.CIT(A) is erroneous both on the facts and in law. 2. The Ld. CIT (Appeals) ought to have appreciated the probative value of voluntary admission u/s.132

THE DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1,, GUTNUR vs. ARUNACHALAM MANICKVEL,, GUTNUR

In the result, appeal of the revenue for the A

Bench: Shri V. Durga Rao & Shri D.S. Sunder Singhआयकर अपीलसं./I.T.A.No.202/Viz/2020 To 207/Viz/2020 (ननधधारण वर्ा/Assessment Year:2011-12 To 2016-17) Dy.Commissioner Of Vs. Sri Arunachalam Manickavel Income Tax Prop : M/S Bharathi Soap Works Central Circle-1 11/25, Amaravathi Road Guntur Gorantla, Guntur [Pan :Acfpa3107K] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) अपीलधथी की ओर से/ Appellant By : Shri D.K.Sonowal, Cit Dr प्रत्यधथी की ओर से / Respondent By : Shri M.V.Prasad, Ar. सुनवधई की तधरीख / Date Of Hearing : 25.11.2020 घोर्णध की तधरीख/Date Of Pronouncement : 23.12.2020 आदेश /O R D E R Per Bench :

condone the delay and admit the appeals of the revenue. 2. The Revenue has raised the following grounds which are common for all the assessment years. 1. The order of the Ld.CIT(A) is erroneous both on the facts and in law. 2. The Ld. CIT (Appeals) ought to have appreciated the probative value of voluntary admission u/s.132

THE DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1,, GUTNUR vs. ARUNACHALAM MANICKVEL,, GUTNUR

In the result, appeal of the revenue for the A

Bench: Shri V. Durga Rao & Shri D.S. Sunder Singhआयकर अपीलसं./I.T.A.No.202/Viz/2020 To 207/Viz/2020 (ननधधारण वर्ा/Assessment Year:2011-12 To 2016-17) Dy.Commissioner Of Vs. Sri Arunachalam Manickavel Income Tax Prop : M/S Bharathi Soap Works Central Circle-1 11/25, Amaravathi Road Guntur Gorantla, Guntur [Pan :Acfpa3107K] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) अपीलधथी की ओर से/ Appellant By : Shri D.K.Sonowal, Cit Dr प्रत्यधथी की ओर से / Respondent By : Shri M.V.Prasad, Ar. सुनवधई की तधरीख / Date Of Hearing : 25.11.2020 घोर्णध की तधरीख/Date Of Pronouncement : 23.12.2020 आदेश /O R D E R Per Bench :

condone the delay and admit the appeals of the revenue. 2. The Revenue has raised the following grounds which are common for all the assessment years. 1. The order of the Ld.CIT(A) is erroneous both on the facts and in law. 2. The Ld. CIT (Appeals) ought to have appreciated the probative value of voluntary admission u/s.132

THE DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1,, GUTNUR vs. ARUNACHALAM MANICKVEL,, GUTNUR

In the result, appeal of the revenue for the A

Bench: Shri V. Durga Rao & Shri D.S. Sunder Singhआयकर अपीलसं./I.T.A.No.202/Viz/2020 To 207/Viz/2020 (ननधधारण वर्ा/Assessment Year:2011-12 To 2016-17) Dy.Commissioner Of Vs. Sri Arunachalam Manickavel Income Tax Prop : M/S Bharathi Soap Works Central Circle-1 11/25, Amaravathi Road Guntur Gorantla, Guntur [Pan :Acfpa3107K] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) अपीलधथी की ओर से/ Appellant By : Shri D.K.Sonowal, Cit Dr प्रत्यधथी की ओर से / Respondent By : Shri M.V.Prasad, Ar. सुनवधई की तधरीख / Date Of Hearing : 25.11.2020 घोर्णध की तधरीख/Date Of Pronouncement : 23.12.2020 आदेश /O R D E R Per Bench :

condone the delay and admit the appeals of the revenue. 2. The Revenue has raised the following grounds which are common for all the assessment years. 1. The order of the Ld.CIT(A) is erroneous both on the facts and in law. 2. The Ld. CIT (Appeals) ought to have appreciated the probative value of voluntary admission u/s.132

AGRI GOLD FOODS AND FARM PRODUCTS LIMITED,VIJAYAWADA vs. ASST.COMMISSIONER OF INCOME TAX, CIRCLE-2(1), VIJAYAWADA

Bench: Us:

condone the delay involved in the filing of the present appeal. 6. Succinctly stated, the assessee company, which is engaged in the business of manufacturing cattle feed and seeds, had filed its return of income for A.Y. 2007-08 on 26.04.2008, declaring a loss of (-) Rs. 1,59,44,684/-. The return of income was initially processed as such

FOCUS TRANS TECH SHIPPING PVT LTD,VISAKHAPATNAM vs. DEPUTY COMMISSIONER OF INCOME-TAX, CIRCLE - 3(1), VISAKHAPATNAM

In the result, appeal of the assessee is allowed for statistical purpose

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपील सं./I.T.A.No. 179/Viz/2021 (निर्धारण वर्ा/Assessment Year : 2019-20) Focus Transtech Shipping Private Vs. Dy.Commissioner Of Income Tax Limited Circle-3(1) Flat No.402, Level 4, Waltair Heights Visakhapatnam Visakhapatnam [Pan : Aabcf3074H] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) अपीलधथी की ओर से/ Appellant By : Shri I.Kamasastry, Ar प्रत्यधथी की ओर से / Respondent By : Shri Spg Mudaliar, Dr सुिवधई की तधरीख / Date Of Hearing : 03.02.2022 16.02.2022 घोर्णध की तधरीख/Date Of Pronouncement : आदेश /O R D E R Per Shri Duvvuru Rl Reddy:

Assessment Year (A.Y.) 2019-20. 2 ITA No. 179/Viz/2021, A.Y.2019-20 Focus Trans Tech Shipping (P) Ltd., Visakhapatnam 2. The only grievance of the assessee is that the Ld.CIT(A) failed to condone the delay in filing the appeal. Brief facts of the case are that the assessee is a Private Limited Company engaged in the business of ocean freight providers

PONNAM BHAVANI,VIJAYAWADA vs. THE INCOME TAX OFFICER (INTERNATIONAL TAXATION), VIJAYAWADA

In the result, both the appeals of the assessee are allowed for statistical purposes

Bench: Shri Vijay Pal Rao, Vice-A N D Shri Balakrishnan, S.आ.अपी.सं /Ita Nos.331 & 332/Viz/2024 (निर्धारण वर्ा/Assessment Years: 2012-13 & 2014-15) Smt. Ponnam Bhavani Vs. Income Tax Officer Vijayawada (International Taxation) Pan:Ajzpp5085E Vijayawada (Appellant) (Respondent) निर्धाररती द्वधरध/Assessee By: Shri G.V.N. Hari, Advocate रधजस् व द्वधरध/Revenue By:: Dr. Aparna Villuri, Sr. Ar सुिवधई की तधरीख/Date Of Hearing: 24/04/2025 घोर्णध की तधरीख/Pronouncement: 28/04/2025 आदेश/Order

Assessing Officer is not justified in charging the tax of Rs.8,24,000 u/s 201(1) and interest of Rs.4,86,160 u/s 201(1A) of the Act. 4. Any other grounds may be urged at the time of hearing”. 3. At the time of hearing, the learned AR of the assessee has submitted that the learned

PONNAM BHAVANI,VIJAYAWADA vs. THE INCOME TAX OFFICER (INTERNATIONAL TAXATION), VIJAYAWADA

In the result, both the appeals of the assessee are allowed for statistical purposes

Bench: Shri Vijay Pal Rao, Vice-A N D Shri Balakrishnan, S.आ.अपी.सं /Ita Nos.331 & 332/Viz/2024 (निर्धारण वर्ा/Assessment Years: 2012-13 & 2014-15) Smt. Ponnam Bhavani Vs. Income Tax Officer Vijayawada (International Taxation) Pan:Ajzpp5085E Vijayawada (Appellant) (Respondent) निर्धाररती द्वधरध/Assessee By: Shri G.V.N. Hari, Advocate रधजस् व द्वधरध/Revenue By:: Dr. Aparna Villuri, Sr. Ar सुिवधई की तधरीख/Date Of Hearing: 24/04/2025 घोर्णध की तधरीख/Pronouncement: 28/04/2025 आदेश/Order

Assessing Officer is not justified in charging the tax of Rs.8,24,000 u/s 201(1) and interest of Rs.4,86,160 u/s 201(1A) of the Act. 4. Any other grounds may be urged at the time of hearing”. 3. At the time of hearing, the learned AR of the assessee has submitted that the learned

THE ETIKOPPAKA COOP AGRICULTURAL INDUSTRIAL SOCIETY LIMITED,VISAKHAPATNAM vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE 2(1),, VISAKHAPATNAM

In the result, appeal of the assessee is allowed

Bench: Shri Duvvuru R L Reddy, Hon’Ble & Shri S. Balakrishnan, Hon'Ble

condoned. (The Etikoppaka Cooperative Agricultural Industrial Society Ltd.) In the present case we are concerned with the law as it stood prior to the amendment of Section 43-B. In the circumstances, the assessee was entitled to claim the benefit in Section 43-B for that period particularly in view of the fact that he has contributed to provident fund

KOSANAM RAMA RAO,GUNTUR vs. THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-2(1), GUNTUR

In the result, the appeal of the assessee is allowed in terms of our aforesaid observations

Bench: Us:

condone the delay involved in filing of the present appeal. 10. We have heard the learned Authorized Representatives of both parties, perused the orders of the lower authorities and the material available on record, as well as considered the judicial pronouncements that have been pressed into service by the Ld. AR to drive home his contentions. 11. Before proceeding

STATE BANK OF HYDERABAD ( PRESENTLY MERGED WITH SBI),VIJAYAWADA vs. INCOME TAX OFFICER, TDS WARD-1, VIJAYAWADA

In the result, both the appeals of the assessee bank are allowed for statistical purposes in terms of our aforesaid observations

Bench: Shri Ravish Sood & Shri Balakrishnan S.आ.अपी.सं /Ita Nos. 382 & 383/Viz/2025 (िनधा"रण वष"/Assessment Years: 2014-15 & 2015-16) State Bank Of Hyderabad Vs. The Income Tax Officer (Presently Merged With (Tds), State Bank Of India), Tds Ward-1, South Central Railway Vijayawada. Branch, Near Railway Station, Vijayawada- 520001. Pan: Aaacs8577K (Appellant) (Respondent) िनधा""रती "ारा/Assessee By: Smt. Venkata Suseela, Advocate (For Sri M.V. Prasad, Ca) राज" व "ारा/Revenue By: Dr. Aparna Villuri, Sr. Ar सुनवाई की तारीख/Date Of Hearing: 07/10/2025 घोषणा की तारीख/Date Of 10/10/2025 Pronouncement: आदेश / Order

Assessment Years i.e., AY 2014-15 and AY 2015-16, dated 19/03/2018. As common issues are involved in the captioned appeals, therefore, the same are being taken up and disposed of vide a common order. 2. We shall first take up the appeal filed by the assessee-bank for AY 2014-15 in ITA No. 382/Viz/2025. The assessee has assailed