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22 results for “condonation of delay”+ Section 254clear

Sorted by relevance

Mumbai327Surat178Delhi165Chennai136Karnataka103Kolkata100Jaipur79Ahmedabad69Bangalore45Calcutta44Hyderabad37Rajkot34Raipur32Pune30Indore30Lucknow25Visakhapatnam22Chandigarh22Cochin13Guwahati12Nagpur11Cuttack10Varanasi7Allahabad5SC4Agra3Patna3Amritsar3Andhra Pradesh2Dehradun2Panaji2Punjab & Haryana1Telangana1Himachal Pradesh1Orissa1Rajasthan1Jabalpur1

Key Topics

Condonation of Delay20Exemption19Limitation/Time-bar17Section 143(3)6Section 2636Section 143(2)3Section 2503Section 963Section 11(2)

GANGUNAIDU SABBAVARAPU,VISAKHAPATNAM vs. INCOME TAX OFFICER, WARD-2(5), VISAKHPATNAM

ITA 177/VIZ/2025[2023-24]Status: DisposedITAT Visakhapatnam27 Jun 2025AY 2023-24
Section 10(37)Section 139(1)Section 143(1)Section 2(37)Section 250Section 254Section 96

condoned the delay in filing the appeal. It accepted the assessee's plea that compensation from compulsory acquisition of agricultural land under the National Highways Act, 1956, is exempt under Section 96 of the RFCTLARR Act, 2013. The Tribunal also considered that the land might not be a 'capital asset' as per Section 2(14)(iii) of the Income

AGRICULTURAL MARKET COMMITTEE,,AKIVIDU vs. THE INCOME TAX OFFICER(EXEMPTIONS),, RAJAHMUNDRY

Showing 1–20 of 22 · Page 1 of 2

3
Section 54F2
Section 2(37)2
Addition to Income2

In the result, appeal of the assessee is allowed

ITA 169/VIZ/2020[2006-07]Status: DisposedITAT Visakhapatnam23 Jun 2021AY 2006-07

Bench: Shri N.K.Choudhry, Hon’Ble & Shri D.S. Sunder Singh, Hon’Bleआयकर अपील सं./I.T.A.No.169/Viz/2020 (निर्धारण वर्ा/Assessment Year:2006-07) Agricultural Market Committee, Vs. Income Tax Officer Akividu (Exemptions) West Godavari Dist. Rajahmundry [Pan : Aakfa8420C] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent)

For Appellant: Shri G.V.N.Hari, ARFor Respondent: Shri B.Satyanarayana Raju, DR
Section 11Section 11(2)Section 12ASection 13

delay is condoned and the appeal is admitted for hearing. Grounds of Appeal : 1. The order in ITA No.10057/GNT/CIT(A)-2/2015-16 dt.29.01.2020 of the Commissioner of Income Tax (Appeals)-2, Guntur in PAN : AAKFA8420C, for the asst.year 2006-07 is contrary to law, the weight of evidence and probabilities of the case. 2. The Ld.Commissioner of Income Tax (Appeals

THE PAYAKARAOPETA WOMENS MUTUALLY AIDED CO OP THRIFT CREDIT SOCIETY LIMITED,PAYAKARAOPETA vs. ACIT, CIRCLE-5(1), VISAKHAPATNAM

In the result, appeal filed by the assessee is allowed for statistical purposes as indicated hereinabove

ITA 371/VIZ/2025[2010-11]Status: DisposedITAT Visakhapatnam18 Sept 2025AY 2010-11

Bench: the Tribunal. In respect of belated filing of the appeal, the Ld. Authorized Representative filed a petition along with an affidavit stating that due to inadvertent oversight in tracking the date, the appeal before the Tribunal was filed belatedly on 02nd June, 2025 instead of 31st May, 2025 resulting in a delay of 02 days. It was further submitted that the delay is neither intentional nor deliberate but solely due to human error and therefore pleaded that the delay of 02 days may be condon

Section 143(2)Section 143(3)Section 250Section 250(6)Section 80P

condone the delay of 02 days in filing the appeal before the Tribunal and proceed to adjudicate case. 3. Brief facts of the case are that the assessee a cooperative society registered under Andhra Pradesh Mutually Aided Cooperative Societies Act, 1965. The assessee filed its return of income for the AY 2010-11 on 28/09/2010 declaring NIL income after claiming

VENKATA RAO POGARTHI,NARSARAOPET vs. NEAC (CIT APPEALS), DELHI

In the result, appeal of the assessee is allowed

ITA 426/VIZ/2024[2018-19]Status: DisposedITAT Visakhapatnam13 Feb 2026AY 2018-19

Bench: Itat With A Delay Of 55 Days. During The Hearing Proceedings Before

Section 147Section 148Section 151Section 254(1)Section 69

condone the delay as there is sufficient cause and proceeds to adjudicate the matter on merits. 3. In this appeal, the main ground raised by appellant (on merits) is that Ld.AO added an amount of Rs.3.75 crores, which was withdrawn to utilise for his business purposes. The contention of Ld.AR of appellant is that Section 69,which deals with unexplained

ASSISTANT COMMISSIONER OF INCOME TAX (EXEMPTION CIRCLE), VIJAYAWADA vs. VISAKHAPATNAM URBAN DEVELOPMENT AUTHORITY, VISAKHAPATNAM

In the result, the appeal filed by the Revenue is allowed for statistical purposes as indicated herein above

ITA 395/VIZ/2024[2017-18]Status: DisposedITAT Visakhapatnam20 Aug 2025AY 2017-18

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपीलसं./I.T.A.Nos.381 To 396/Viz/2024 (निर्धारण वर्ा/ Assessment Years: 2005-06 To 2015-16, 2017-18 & 2018-19) Asst. Commissioner Of Income Tax V. Visakhapatnam Urban Development Authority Siripuram, Visakhapatnam Stalin Corporate Andhra Pradesh 4Th Floor, Vijayawada – 520007 Andhra Pradesh [Pan: Aaalv0082F]

254 04.07.2024 25/1066407481(1) 9. 389/VIZ/2024 2010-11 ITBA/NFAC/S/250/2024- 143(3) r.w.s. 263 04.07.2024 25/1066406999(1) 10. 390/VIZ/2024 2011-12 ITBA/NFAC/S/250/2024- 143(3) 04.07.2024 25/1066394469(1) 11. 391/VIZ/2024 2012-13 ITBA/NFAC/S/250/2024- 143(3) 04.07.2024 25/1066395027(1) 12. 392/VIZ/2024 2013-14 ITBA/NFAC/S/250/2024- 143(3) 04.07.2024 25/1066395800(1) 13. 393/VIZ/2024 2014-15 ITBA/NFAC/S/250/2024- 143(3) 05.07.2024 25/1066441518(1) 14. 394/VIZ/2024

ASSISTANT COMMISSIONER OF INCOME TAX (EXEMPTION CIRCLE), VIJAYAWADA vs. VISAKHAPATNAM URBAN DEVELOPMENT AUTHORITY, VISAKHAPATNAM

In the result, the appeal filed by the Revenue is allowed for statistical purposes as indicated herein above

ITA 382/VIZ/2024[2006-07]Status: DisposedITAT Visakhapatnam20 Aug 2025AY 2006-07

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपीलसं./I.T.A.Nos.381 To 396/Viz/2024 (निर्धारण वर्ा/ Assessment Years: 2005-06 To 2015-16, 2017-18 & 2018-19) Asst. Commissioner Of Income Tax V. Visakhapatnam Urban Development Authority Siripuram, Visakhapatnam Stalin Corporate Andhra Pradesh 4Th Floor, Vijayawada – 520007 Andhra Pradesh [Pan: Aaalv0082F]

254 04.07.2024 25/1066407481(1) 9. 389/VIZ/2024 2010-11 ITBA/NFAC/S/250/2024- 143(3) r.w.s. 263 04.07.2024 25/1066406999(1) 10. 390/VIZ/2024 2011-12 ITBA/NFAC/S/250/2024- 143(3) 04.07.2024 25/1066394469(1) 11. 391/VIZ/2024 2012-13 ITBA/NFAC/S/250/2024- 143(3) 04.07.2024 25/1066395027(1) 12. 392/VIZ/2024 2013-14 ITBA/NFAC/S/250/2024- 143(3) 04.07.2024 25/1066395800(1) 13. 393/VIZ/2024 2014-15 ITBA/NFAC/S/250/2024- 143(3) 05.07.2024 25/1066441518(1) 14. 394/VIZ/2024

ASSISTANT COMMISSIONER OF INCOME TAX (EXEMPTION CIRCLE), VIJAYAWADA vs. VISAKHAPATNAM URBAN DEVELOPMENT AUTHORITY, VISAKHAPATNAM

In the result, the appeal filed by the Revenue is allowed for statistical purposes as indicated herein above

ITA 383/VIZ/2024[2007-08]Status: DisposedITAT Visakhapatnam20 Aug 2025AY 2007-08

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपीलसं./I.T.A.Nos.381 To 396/Viz/2024 (निर्धारण वर्ा/ Assessment Years: 2005-06 To 2015-16, 2017-18 & 2018-19) Asst. Commissioner Of Income Tax V. Visakhapatnam Urban Development Authority Siripuram, Visakhapatnam Stalin Corporate Andhra Pradesh 4Th Floor, Vijayawada – 520007 Andhra Pradesh [Pan: Aaalv0082F]

254 04.07.2024 25/1066407481(1) 9. 389/VIZ/2024 2010-11 ITBA/NFAC/S/250/2024- 143(3) r.w.s. 263 04.07.2024 25/1066406999(1) 10. 390/VIZ/2024 2011-12 ITBA/NFAC/S/250/2024- 143(3) 04.07.2024 25/1066394469(1) 11. 391/VIZ/2024 2012-13 ITBA/NFAC/S/250/2024- 143(3) 04.07.2024 25/1066395027(1) 12. 392/VIZ/2024 2013-14 ITBA/NFAC/S/250/2024- 143(3) 04.07.2024 25/1066395800(1) 13. 393/VIZ/2024 2014-15 ITBA/NFAC/S/250/2024- 143(3) 05.07.2024 25/1066441518(1) 14. 394/VIZ/2024

ASSISTANT COMMISSIONER OF INCOME TAX (EXEMPTION CIRCLE), VIJAYAWADA vs. VISAKHAPATNAM URBAN DEVELOPMENT AUTHORITY, VISAKHAPATNAM

In the result, the appeal filed by the Revenue is allowed for statistical purposes as indicated herein above

ITA 396/VIZ/2024[2018-19]Status: DisposedITAT Visakhapatnam20 Aug 2025AY 2018-19

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपीलसं./I.T.A.Nos.381 To 396/Viz/2024 (निर्धारण वर्ा/ Assessment Years: 2005-06 To 2015-16, 2017-18 & 2018-19) Asst. Commissioner Of Income Tax V. Visakhapatnam Urban Development Authority Siripuram, Visakhapatnam Stalin Corporate Andhra Pradesh 4Th Floor, Vijayawada – 520007 Andhra Pradesh [Pan: Aaalv0082F]

254 04.07.2024 25/1066407481(1) 9. 389/VIZ/2024 2010-11 ITBA/NFAC/S/250/2024- 143(3) r.w.s. 263 04.07.2024 25/1066406999(1) 10. 390/VIZ/2024 2011-12 ITBA/NFAC/S/250/2024- 143(3) 04.07.2024 25/1066394469(1) 11. 391/VIZ/2024 2012-13 ITBA/NFAC/S/250/2024- 143(3) 04.07.2024 25/1066395027(1) 12. 392/VIZ/2024 2013-14 ITBA/NFAC/S/250/2024- 143(3) 04.07.2024 25/1066395800(1) 13. 393/VIZ/2024 2014-15 ITBA/NFAC/S/250/2024- 143(3) 05.07.2024 25/1066441518(1) 14. 394/VIZ/2024

ASSISTANT COMMISSIONER OF INCOME TAX (EXEMPTION CIRCLE), VIJAYAWADA vs. VISAKHAPATNAM URBAN DEVELOPMENT AUTHORITY, VISAKHAPATNAM

In the result, the appeal filed by the Revenue is allowed for statistical purposes as indicated herein above

ITA 381/VIZ/2024[2005-06]Status: DisposedITAT Visakhapatnam20 Aug 2025AY 2005-06

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपीलसं./I.T.A.Nos.381 To 396/Viz/2024 (निर्धारण वर्ा/ Assessment Years: 2005-06 To 2015-16, 2017-18 & 2018-19) Asst. Commissioner Of Income Tax V. Visakhapatnam Urban Development Authority Siripuram, Visakhapatnam Stalin Corporate Andhra Pradesh 4Th Floor, Vijayawada – 520007 Andhra Pradesh [Pan: Aaalv0082F]

254 04.07.2024 25/1066407481(1) 9. 389/VIZ/2024 2010-11 ITBA/NFAC/S/250/2024- 143(3) r.w.s. 263 04.07.2024 25/1066406999(1) 10. 390/VIZ/2024 2011-12 ITBA/NFAC/S/250/2024- 143(3) 04.07.2024 25/1066394469(1) 11. 391/VIZ/2024 2012-13 ITBA/NFAC/S/250/2024- 143(3) 04.07.2024 25/1066395027(1) 12. 392/VIZ/2024 2013-14 ITBA/NFAC/S/250/2024- 143(3) 04.07.2024 25/1066395800(1) 13. 393/VIZ/2024 2014-15 ITBA/NFAC/S/250/2024- 143(3) 05.07.2024 25/1066441518(1) 14. 394/VIZ/2024

ASSISTANT COMMISSIONER OF INCOME TAX (EXEMPTION CIRCLE), VIJAYAWADA vs. VISAKHAPATNAM URBAN DEVELOPMENT AUTHORITY, VISAKHAPATNAM

In the result, the appeal filed by the Revenue is allowed for statistical purposes as indicated herein above

ITA 387/VIZ/2024[2009-10]Status: DisposedITAT Visakhapatnam20 Aug 2025AY 2009-10

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपीलसं./I.T.A.Nos.381 To 396/Viz/2024 (निर्धारण वर्ा/ Assessment Years: 2005-06 To 2015-16, 2017-18 & 2018-19) Asst. Commissioner Of Income Tax V. Visakhapatnam Urban Development Authority Siripuram, Visakhapatnam Stalin Corporate Andhra Pradesh 4Th Floor, Vijayawada – 520007 Andhra Pradesh [Pan: Aaalv0082F]

254 04.07.2024 25/1066407481(1) 9. 389/VIZ/2024 2010-11 ITBA/NFAC/S/250/2024- 143(3) r.w.s. 263 04.07.2024 25/1066406999(1) 10. 390/VIZ/2024 2011-12 ITBA/NFAC/S/250/2024- 143(3) 04.07.2024 25/1066394469(1) 11. 391/VIZ/2024 2012-13 ITBA/NFAC/S/250/2024- 143(3) 04.07.2024 25/1066395027(1) 12. 392/VIZ/2024 2013-14 ITBA/NFAC/S/250/2024- 143(3) 04.07.2024 25/1066395800(1) 13. 393/VIZ/2024 2014-15 ITBA/NFAC/S/250/2024- 143(3) 05.07.2024 25/1066441518(1) 14. 394/VIZ/2024

ASSISTANT COMMISSIONER OF INCOME TAX (EXEMPTION CIRCLE), VIJAYAWADA vs. VISAKHAPATNAM URBAN DEVELOPMENT AUTHORITY, VISAKHAPATNAM

In the result, the appeal filed by the Revenue is allowed for statistical purposes as indicated herein above

ITA 388/VIZ/2024[2009-10]Status: DisposedITAT Visakhapatnam20 Aug 2025AY 2009-10

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपीलसं./I.T.A.Nos.381 To 396/Viz/2024 (निर्धारण वर्ा/ Assessment Years: 2005-06 To 2015-16, 2017-18 & 2018-19) Asst. Commissioner Of Income Tax V. Visakhapatnam Urban Development Authority Siripuram, Visakhapatnam Stalin Corporate Andhra Pradesh 4Th Floor, Vijayawada – 520007 Andhra Pradesh [Pan: Aaalv0082F]

254 04.07.2024 25/1066407481(1) 9. 389/VIZ/2024 2010-11 ITBA/NFAC/S/250/2024- 143(3) r.w.s. 263 04.07.2024 25/1066406999(1) 10. 390/VIZ/2024 2011-12 ITBA/NFAC/S/250/2024- 143(3) 04.07.2024 25/1066394469(1) 11. 391/VIZ/2024 2012-13 ITBA/NFAC/S/250/2024- 143(3) 04.07.2024 25/1066395027(1) 12. 392/VIZ/2024 2013-14 ITBA/NFAC/S/250/2024- 143(3) 04.07.2024 25/1066395800(1) 13. 393/VIZ/2024 2014-15 ITBA/NFAC/S/250/2024- 143(3) 05.07.2024 25/1066441518(1) 14. 394/VIZ/2024

ASSISTANT COMMISSIONER OF INCOME TAX (EXEMPTION CIRCLE), VIJAYAWADA vs. VISAKHAPATNAM URBAN DEVELOPMENT AUTHORITY, VISAKHAPATNAM

In the result, the appeal filed by the Revenue is allowed for statistical purposes as indicated herein above

ITA 385/VIZ/2024[2008-09]Status: DisposedITAT Visakhapatnam20 Aug 2025AY 2008-09

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपीलसं./I.T.A.Nos.381 To 396/Viz/2024 (निर्धारण वर्ा/ Assessment Years: 2005-06 To 2015-16, 2017-18 & 2018-19) Asst. Commissioner Of Income Tax V. Visakhapatnam Urban Development Authority Siripuram, Visakhapatnam Stalin Corporate Andhra Pradesh 4Th Floor, Vijayawada – 520007 Andhra Pradesh [Pan: Aaalv0082F]

254 04.07.2024 25/1066407481(1) 9. 389/VIZ/2024 2010-11 ITBA/NFAC/S/250/2024- 143(3) r.w.s. 263 04.07.2024 25/1066406999(1) 10. 390/VIZ/2024 2011-12 ITBA/NFAC/S/250/2024- 143(3) 04.07.2024 25/1066394469(1) 11. 391/VIZ/2024 2012-13 ITBA/NFAC/S/250/2024- 143(3) 04.07.2024 25/1066395027(1) 12. 392/VIZ/2024 2013-14 ITBA/NFAC/S/250/2024- 143(3) 04.07.2024 25/1066395800(1) 13. 393/VIZ/2024 2014-15 ITBA/NFAC/S/250/2024- 143(3) 05.07.2024 25/1066441518(1) 14. 394/VIZ/2024

ASSISTANT COMMISSIONER OF INCOME TAX (EXEMPTION CIRCLE), VIJAYAWADA vs. VISAKHAPATNAM URBAN DEVELOPMENT AUTHORITY, VISAKHAPATNAM

In the result, the appeal filed by the Revenue is allowed for statistical purposes as indicated herein above

ITA 394/VIZ/2024[2015-16]Status: DisposedITAT Visakhapatnam20 Aug 2025AY 2015-16

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपीलसं./I.T.A.Nos.381 To 396/Viz/2024 (निर्धारण वर्ा/ Assessment Years: 2005-06 To 2015-16, 2017-18 & 2018-19) Asst. Commissioner Of Income Tax V. Visakhapatnam Urban Development Authority Siripuram, Visakhapatnam Stalin Corporate Andhra Pradesh 4Th Floor, Vijayawada – 520007 Andhra Pradesh [Pan: Aaalv0082F]

254 04.07.2024 25/1066407481(1) 9. 389/VIZ/2024 2010-11 ITBA/NFAC/S/250/2024- 143(3) r.w.s. 263 04.07.2024 25/1066406999(1) 10. 390/VIZ/2024 2011-12 ITBA/NFAC/S/250/2024- 143(3) 04.07.2024 25/1066394469(1) 11. 391/VIZ/2024 2012-13 ITBA/NFAC/S/250/2024- 143(3) 04.07.2024 25/1066395027(1) 12. 392/VIZ/2024 2013-14 ITBA/NFAC/S/250/2024- 143(3) 04.07.2024 25/1066395800(1) 13. 393/VIZ/2024 2014-15 ITBA/NFAC/S/250/2024- 143(3) 05.07.2024 25/1066441518(1) 14. 394/VIZ/2024

ASSISTANT COMMISSIONER OF INCOME TAX (EXEMPTION CIRCLE), VIJAYAWADA vs. VISAKHAPATNAM URBAN DEVELOPMENT AUTHORITY, VISAKHAPATNAM

In the result, the appeal filed by the Revenue is allowed for statistical purposes as indicated herein above

ITA 389/VIZ/2024[2010-11]Status: DisposedITAT Visakhapatnam20 Aug 2025AY 2010-11

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपीलसं./I.T.A.Nos.381 To 396/Viz/2024 (निर्धारण वर्ा/ Assessment Years: 2005-06 To 2015-16, 2017-18 & 2018-19) Asst. Commissioner Of Income Tax V. Visakhapatnam Urban Development Authority Siripuram, Visakhapatnam Stalin Corporate Andhra Pradesh 4Th Floor, Vijayawada – 520007 Andhra Pradesh [Pan: Aaalv0082F]

254 04.07.2024 25/1066407481(1) 9. 389/VIZ/2024 2010-11 ITBA/NFAC/S/250/2024- 143(3) r.w.s. 263 04.07.2024 25/1066406999(1) 10. 390/VIZ/2024 2011-12 ITBA/NFAC/S/250/2024- 143(3) 04.07.2024 25/1066394469(1) 11. 391/VIZ/2024 2012-13 ITBA/NFAC/S/250/2024- 143(3) 04.07.2024 25/1066395027(1) 12. 392/VIZ/2024 2013-14 ITBA/NFAC/S/250/2024- 143(3) 04.07.2024 25/1066395800(1) 13. 393/VIZ/2024 2014-15 ITBA/NFAC/S/250/2024- 143(3) 05.07.2024 25/1066441518(1) 14. 394/VIZ/2024

ASSISTANT COMMISSIONER OF INCOME TAX (EXEMPTION CIRCLE), VIJAYAWADA vs. VISAKHAPATNAM URBAN DEVELOPMENT AUTHORITY, VISAKHAPATNAM

In the result, the appeal filed by the Revenue is allowed for statistical purposes as indicated herein above

ITA 390/VIZ/2024[2011-12]Status: DisposedITAT Visakhapatnam20 Aug 2025AY 2011-12

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपीलसं./I.T.A.Nos.381 To 396/Viz/2024 (निर्धारण वर्ा/ Assessment Years: 2005-06 To 2015-16, 2017-18 & 2018-19) Asst. Commissioner Of Income Tax V. Visakhapatnam Urban Development Authority Siripuram, Visakhapatnam Stalin Corporate Andhra Pradesh 4Th Floor, Vijayawada – 520007 Andhra Pradesh [Pan: Aaalv0082F]

254 04.07.2024 25/1066407481(1) 9. 389/VIZ/2024 2010-11 ITBA/NFAC/S/250/2024- 143(3) r.w.s. 263 04.07.2024 25/1066406999(1) 10. 390/VIZ/2024 2011-12 ITBA/NFAC/S/250/2024- 143(3) 04.07.2024 25/1066394469(1) 11. 391/VIZ/2024 2012-13 ITBA/NFAC/S/250/2024- 143(3) 04.07.2024 25/1066395027(1) 12. 392/VIZ/2024 2013-14 ITBA/NFAC/S/250/2024- 143(3) 04.07.2024 25/1066395800(1) 13. 393/VIZ/2024 2014-15 ITBA/NFAC/S/250/2024- 143(3) 05.07.2024 25/1066441518(1) 14. 394/VIZ/2024

ASSISTANT COMMISSIONER OF INCOME TAX (EXEMPTION CIRCLE), VIJAYAWADA vs. VISAKHAPATNAM URBAN DEVELOPMENT AUTHORITY, VISAKHAPATNAM

In the result, the appeal filed by the Revenue is allowed for statistical purposes as indicated herein above

ITA 391/VIZ/2024[2012-13]Status: DisposedITAT Visakhapatnam20 Aug 2025AY 2012-13

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपीलसं./I.T.A.Nos.381 To 396/Viz/2024 (निर्धारण वर्ा/ Assessment Years: 2005-06 To 2015-16, 2017-18 & 2018-19) Asst. Commissioner Of Income Tax V. Visakhapatnam Urban Development Authority Siripuram, Visakhapatnam Stalin Corporate Andhra Pradesh 4Th Floor, Vijayawada – 520007 Andhra Pradesh [Pan: Aaalv0082F]

254 04.07.2024 25/1066407481(1) 9. 389/VIZ/2024 2010-11 ITBA/NFAC/S/250/2024- 143(3) r.w.s. 263 04.07.2024 25/1066406999(1) 10. 390/VIZ/2024 2011-12 ITBA/NFAC/S/250/2024- 143(3) 04.07.2024 25/1066394469(1) 11. 391/VIZ/2024 2012-13 ITBA/NFAC/S/250/2024- 143(3) 04.07.2024 25/1066395027(1) 12. 392/VIZ/2024 2013-14 ITBA/NFAC/S/250/2024- 143(3) 04.07.2024 25/1066395800(1) 13. 393/VIZ/2024 2014-15 ITBA/NFAC/S/250/2024- 143(3) 05.07.2024 25/1066441518(1) 14. 394/VIZ/2024

ASSISTANT COMMISSIONER OF INCOME TAX (EXEMPTION CIRCLE), VIJAYAWADA vs. VISAKHAPATNAM URBAN DEVELOPMENT AUTHORITY, VISAKHAPATNAM

In the result, the appeal filed by the Revenue is allowed for statistical purposes as indicated herein above

ITA 392/VIZ/2024[2013-14]Status: DisposedITAT Visakhapatnam20 Aug 2025AY 2013-14

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपीलसं./I.T.A.Nos.381 To 396/Viz/2024 (निर्धारण वर्ा/ Assessment Years: 2005-06 To 2015-16, 2017-18 & 2018-19) Asst. Commissioner Of Income Tax V. Visakhapatnam Urban Development Authority Siripuram, Visakhapatnam Stalin Corporate Andhra Pradesh 4Th Floor, Vijayawada – 520007 Andhra Pradesh [Pan: Aaalv0082F]

254 04.07.2024 25/1066407481(1) 9. 389/VIZ/2024 2010-11 ITBA/NFAC/S/250/2024- 143(3) r.w.s. 263 04.07.2024 25/1066406999(1) 10. 390/VIZ/2024 2011-12 ITBA/NFAC/S/250/2024- 143(3) 04.07.2024 25/1066394469(1) 11. 391/VIZ/2024 2012-13 ITBA/NFAC/S/250/2024- 143(3) 04.07.2024 25/1066395027(1) 12. 392/VIZ/2024 2013-14 ITBA/NFAC/S/250/2024- 143(3) 04.07.2024 25/1066395800(1) 13. 393/VIZ/2024 2014-15 ITBA/NFAC/S/250/2024- 143(3) 05.07.2024 25/1066441518(1) 14. 394/VIZ/2024

ASSISTANT COMMISSIONER OF INCOME TAX (EXEMPTION CIRCLE), VIJAYAWADA vs. VISAKHAPATNAM URBAN DEVELOPMENT AUTHORITY, VISAKHAPATNAM

In the result, the appeal filed by the Revenue is allowed for statistical purposes as indicated herein above

ITA 393/VIZ/2024[2014-15]Status: DisposedITAT Visakhapatnam20 Aug 2025AY 2014-15

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपीलसं./I.T.A.Nos.381 To 396/Viz/2024 (निर्धारण वर्ा/ Assessment Years: 2005-06 To 2015-16, 2017-18 & 2018-19) Asst. Commissioner Of Income Tax V. Visakhapatnam Urban Development Authority Siripuram, Visakhapatnam Stalin Corporate Andhra Pradesh 4Th Floor, Vijayawada – 520007 Andhra Pradesh [Pan: Aaalv0082F]

254 04.07.2024 25/1066407481(1) 9. 389/VIZ/2024 2010-11 ITBA/NFAC/S/250/2024- 143(3) r.w.s. 263 04.07.2024 25/1066406999(1) 10. 390/VIZ/2024 2011-12 ITBA/NFAC/S/250/2024- 143(3) 04.07.2024 25/1066394469(1) 11. 391/VIZ/2024 2012-13 ITBA/NFAC/S/250/2024- 143(3) 04.07.2024 25/1066395027(1) 12. 392/VIZ/2024 2013-14 ITBA/NFAC/S/250/2024- 143(3) 04.07.2024 25/1066395800(1) 13. 393/VIZ/2024 2014-15 ITBA/NFAC/S/250/2024- 143(3) 05.07.2024 25/1066441518(1) 14. 394/VIZ/2024

ASSISTANT COMMISSIONER OF INCOME TAX (EXEMPTION CIRCLE), VIJAYAWADA vs. VISAKHAPATNAM URBAN DEVELOPMENT AUTHORITY, VISAKHAPATNAM

In the result, the appeal filed by the Revenue is allowed for statistical purposes as indicated herein above

ITA 384/VIZ/2024[2008-09]Status: DisposedITAT Visakhapatnam20 Aug 2025AY 2008-09

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपीलसं./I.T.A.Nos.381 To 396/Viz/2024 (निर्धारण वर्ा/ Assessment Years: 2005-06 To 2015-16, 2017-18 & 2018-19) Asst. Commissioner Of Income Tax V. Visakhapatnam Urban Development Authority Siripuram, Visakhapatnam Stalin Corporate Andhra Pradesh 4Th Floor, Vijayawada – 520007 Andhra Pradesh [Pan: Aaalv0082F]

254 04.07.2024 25/1066407481(1) 9. 389/VIZ/2024 2010-11 ITBA/NFAC/S/250/2024- 143(3) r.w.s. 263 04.07.2024 25/1066406999(1) 10. 390/VIZ/2024 2011-12 ITBA/NFAC/S/250/2024- 143(3) 04.07.2024 25/1066394469(1) 11. 391/VIZ/2024 2012-13 ITBA/NFAC/S/250/2024- 143(3) 04.07.2024 25/1066395027(1) 12. 392/VIZ/2024 2013-14 ITBA/NFAC/S/250/2024- 143(3) 04.07.2024 25/1066395800(1) 13. 393/VIZ/2024 2014-15 ITBA/NFAC/S/250/2024- 143(3) 05.07.2024 25/1066441518(1) 14. 394/VIZ/2024

ASSISTANT COMMISSIONER OF INCOME TAX (EXEMPTION CIRCLE), VIJAYAWADA vs. VISAKHAPATNAM URBAN DEVELOPMENT AUTHORITY, VISAKHAPATNAM

In the result, the appeal filed by the Revenue is allowed for statistical purposes as indicated herein above

ITA 386/VIZ/2024[2009-10]Status: DisposedITAT Visakhapatnam20 Aug 2025AY 2009-10

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपीलसं./I.T.A.Nos.381 To 396/Viz/2024 (निर्धारण वर्ा/ Assessment Years: 2005-06 To 2015-16, 2017-18 & 2018-19) Asst. Commissioner Of Income Tax V. Visakhapatnam Urban Development Authority Siripuram, Visakhapatnam Stalin Corporate Andhra Pradesh 4Th Floor, Vijayawada – 520007 Andhra Pradesh [Pan: Aaalv0082F]

254 04.07.2024 25/1066407481(1) 9. 389/VIZ/2024 2010-11 ITBA/NFAC/S/250/2024- 143(3) r.w.s. 263 04.07.2024 25/1066406999(1) 10. 390/VIZ/2024 2011-12 ITBA/NFAC/S/250/2024- 143(3) 04.07.2024 25/1066394469(1) 11. 391/VIZ/2024 2012-13 ITBA/NFAC/S/250/2024- 143(3) 04.07.2024 25/1066395027(1) 12. 392/VIZ/2024 2013-14 ITBA/NFAC/S/250/2024- 143(3) 04.07.2024 25/1066395800(1) 13. 393/VIZ/2024 2014-15 ITBA/NFAC/S/250/2024- 143(3) 05.07.2024 25/1066441518(1) 14. 394/VIZ/2024