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38 results for “condonation of delay”+ Section 263(1)clear

Sorted by relevance

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Key Topics

Section 26355Section 143(3)35Condonation of Delay33Limitation/Time-bar24Exemption20Section 15413Section 143(2)11Section 12A7Section 147

SADHIKA GANNI,RAJAHMUNDRY vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE - 2,, RAJAHMUNDRY

ITA 205/VIZ/2024[2017-18]Status: DisposedITAT Visakhapatnam29 Aug 2025AY 2017-18

Bench: Us:

Section 127Section 143(2)Section 143(3)Section 263

Section 263 of the Act, dated 29.03.2022 passed by the Principal Commissioner of Income Tax - 1, Visakhapatnam, was set aside by the Tribunal to his file vide its order passed in ITA No.123/Viz/2022, dated 21.12.2023. The Tribunal, while setting aside the order, had directed the Pr. CIT to afford an opportunity of being heard to the assessee, and redecide

THE KRISHNA DISTRICT MILK PRODUCERS MUTUALLY AIDED CO-OPERATIVE UNION LIMITED,VIJAYAWADA vs. THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-1(1), , VIJAYAWADA

ITA 42/VIZ/2020[2013-14]Status: DisposedITAT Visakhapatnam

Showing 1–20 of 38 · Page 1 of 2

7
Section 1487
Addition to Income7
Section 142(1)4
22 Mar 2021
AY 2013-14

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

For Appellant: Shri C.Subrahmanyam, FCAFor Respondent: Shri D.K. Sonawal, CIT DR
Section 263

1,51,37,000/- which was claimed as Capital receipt by the Assessee. Further the ld. CIT(A) again and again emphasised that he didn’t have any jurisdiction to examine the addition made in the order u/s 143 read with section 263 in accordance with the specific directions given by the Pr.CIT u/sec. 263 of the Act and therefore

THE KRISHNA DISTRICT MILK PRODUCERS MUTUALLY AIDED CO-OPERATIVE UNION LIMITED,VIJAYAWADA vs. THE PR. COMMISSIONER OF INCOME TAX, , VIJAYAWADA

ITA 43/VIZ/2020[2013-14]Status: DisposedITAT Visakhapatnam22 Mar 2021AY 2013-14

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

For Appellant: Shri C.Subrahmanyam, FCAFor Respondent: Shri D.K. Sonawal, CIT DR
Section 263

1,51,37,000/- which was claimed as Capital receipt by the Assessee. Further the ld. CIT(A) again and again emphasised that he didn’t have any jurisdiction to examine the addition made in the order u/s 143 read with section 263 in accordance with the specific directions given by the Pr.CIT u/sec. 263 of the Act and therefore

ANDHRA PRADESH STATE CIVIL SUPPLIES CORPORATION LIMITED,KANURU vs. ITO, TDS, WARD(1), ELURU, ELURU

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

ITA 29/VIZ/2025[2019-20]Status: DisposedITAT Visakhapatnam03 Dec 2025AY 2019-20

Bench: Shri Ravish Sood, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपीलसं./I.T.A.No.29/Viz/2025 (निर्धारण वर्ा/ Assessment Year:2019-20) Vs. Andhra Pradesh State Civil The Income Tax Officer (Tds)-Ward-1 Eluru – 534001 Supplies Corporation Limited Andhra Pradesh 10-152/1, 4Th Floor Sai Towers, Ashok Nagar Bandar Road, Kanuru – 520007 Andhra Pradesh [Pan: Aabca7161R]

Section 154Section 201(1)Section 249(2)Section 249(3)

1. The order of Ld.NFAC not condoning the delay in filing the appeal without considering the condonation petition and submissions with settled case laws confirming the order U/S. 154 is erroneous in law, contrary to facts and probabilities of the case and against the principles of equity, natural law and justice. 2. The Ld.NFAC not condoned the delay in filing

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]

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 2015-16 ITBA/NFAC/S/250/2024- 143(3) 04.07.2024 25/1066397192(1) 15. 395/VIZ/2024 2017-18 ITBA/NFAC/S/250/2024-

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]

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 2015-16 ITBA/NFAC/S/250/2024- 143(3) 04.07.2024 25/1066397192(1) 15. 395/VIZ/2024 2017-18 ITBA/NFAC/S/250/2024-

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]

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 2015-16 ITBA/NFAC/S/250/2024- 143(3) 04.07.2024 25/1066397192(1) 15. 395/VIZ/2024 2017-18 ITBA/NFAC/S/250/2024-

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]

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 2015-16 ITBA/NFAC/S/250/2024- 143(3) 04.07.2024 25/1066397192(1) 15. 395/VIZ/2024 2017-18 ITBA/NFAC/S/250/2024-

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]

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 2015-16 ITBA/NFAC/S/250/2024- 143(3) 04.07.2024 25/1066397192(1) 15. 395/VIZ/2024 2017-18 ITBA/NFAC/S/250/2024-

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]

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 2015-16 ITBA/NFAC/S/250/2024- 143(3) 04.07.2024 25/1066397192(1) 15. 395/VIZ/2024 2017-18 ITBA/NFAC/S/250/2024-

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]

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 2015-16 ITBA/NFAC/S/250/2024- 143(3) 04.07.2024 25/1066397192(1) 15. 395/VIZ/2024 2017-18 ITBA/NFAC/S/250/2024-

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]

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 2015-16 ITBA/NFAC/S/250/2024- 143(3) 04.07.2024 25/1066397192(1) 15. 395/VIZ/2024 2017-18 ITBA/NFAC/S/250/2024-

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]

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 2015-16 ITBA/NFAC/S/250/2024- 143(3) 04.07.2024 25/1066397192(1) 15. 395/VIZ/2024 2017-18 ITBA/NFAC/S/250/2024-

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]

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 2015-16 ITBA/NFAC/S/250/2024- 143(3) 04.07.2024 25/1066397192(1) 15. 395/VIZ/2024 2017-18 ITBA/NFAC/S/250/2024-

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]

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 2015-16 ITBA/NFAC/S/250/2024- 143(3) 04.07.2024 25/1066397192(1) 15. 395/VIZ/2024 2017-18 ITBA/NFAC/S/250/2024-

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]

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 2015-16 ITBA/NFAC/S/250/2024- 143(3) 04.07.2024 25/1066397192(1) 15. 395/VIZ/2024 2017-18 ITBA/NFAC/S/250/2024-

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]

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 2015-16 ITBA/NFAC/S/250/2024- 143(3) 04.07.2024 25/1066397192(1) 15. 395/VIZ/2024 2017-18 ITBA/NFAC/S/250/2024-

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]

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 2015-16 ITBA/NFAC/S/250/2024- 143(3) 04.07.2024 25/1066397192(1) 15. 395/VIZ/2024 2017-18 ITBA/NFAC/S/250/2024-

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]

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 2015-16 ITBA/NFAC/S/250/2024- 143(3) 04.07.2024 25/1066397192(1) 15. 395/VIZ/2024 2017-18 ITBA/NFAC/S/250/2024-

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]

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 2015-16 ITBA/NFAC/S/250/2024- 143(3) 04.07.2024 25/1066397192(1) 15. 395/VIZ/2024 2017-18 ITBA/NFAC/S/250/2024-