DCIT 7(3), MUMBAI vs. VIZAG SEAPORT P.LTD, MUMBAI

In the result, appeal filed by the assessee is partly allowed for statistical purposes

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

reopening of the case U/s. 147 of the Act. Aggrieved by the order of the Ld. CIT(A), the Revenue is in appeal before us. 4. The Revenue has raised the following grounds of appeal: “1 (i) The Ld. CIT(A) has erred on facts and in law in directing the Assessing Officer to allow depreciation

DCIT 7(3), MUMBAI vs. VIZAG SEAPORT P.LTD, MUMBAI

In the result, appeal filed by the assessee is partly allowed for statistical purposes

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

reopening of the case U/s. 147 of the Act. Aggrieved by the order of the Ld. CIT(A), the Revenue is in appeal before us. 4. The Revenue has raised the following grounds of appeal: “1 (i) The Ld. CIT(A) has erred on facts and in law in directing the Assessing Officer to allow depreciation

VIZAG SEAPORT P.LTD,VISAKHAPATNAM vs. CIT(A) 14, MUMBAI

In the result, appeal filed by the assessee is partly allowed for statistical purposes

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

reopening of the case U/s. 147 of the Act. Aggrieved by the order of the Ld. CIT(A), the Revenue is in appeal before us. 4. The Revenue has raised the following grounds of appeal: “1 (i) The Ld. CIT(A) has erred on facts and in law in directing the Assessing Officer to allow depreciation

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, GUNTUR vs. RAVINDRA BHARATHI EDUCATIONAL SOCIETY, NELLORE

In the result, appeal of the Revenue is dismissed

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकरअपीलसं./ I.T.A. No.160/Viz/2022 ("नधा"रणवष"/ Assessment Year : 2018-19) The Deputy Commissioner Of Vs. M/S. Ravindra Bharathi Income Tax, Educational Society, Central Circle-1, D.No.23/812, Ravindra 3Rd Floor, Raj Kamal Complex, Bharathi Bhavan, Lakshmipuram, Guntur. Fathekhanpet, Nellore, Andhra Pradesh-524003. Pan: Aaaar 2715 E (अपीलाथ"/ Appellant) (""यथ"/ Respondent) C.O. No. 21/Viz/2022 (आयकरअपीलसं./ I.T.A. No.160/Viz/2022) ("नधा"रणवष"/ Assessment Year :2018-19 ) M/S. Ravindra Bharathi Vs. The Deputy Commissioner Of Educational Society, Income Tax, D.No.23/812, Ravindra Bharathi Central Circle-1, Bhavan, Fathekhanpet, Nellore, 3Rd Floor, Raj Kamal Complex, Andhra Pradesh-524003. Lakshmipuram, Guntur. Pan: Aaaar 2715 E ( Cross Objector) (""थ"/ Respondent) अपीलाथ"क"ओरसे/ Assessee By : Sri M.V. Prasad, Ar ""याथ"क"ओरसे/ Revenue By : Sri On Hari Prasada Rao, Sr. Ar सुनवाईक"तार"ख/ Date Of Hearing : 06/04/2023 घोषणाक"तार"ख/Date Of : 23/05/2023 Pronouncement

reopening of the assessment for the AY 2018-19. The Ld. AR also referred to the Hon’ble Supreme Court decision in the case of Pullangode Rubber Producer Co. Ltd vs. CIT (supra) wherein it has been held that “even though an admission is an extremely important piece of evidence, it cannot be said to be a conclusive”. Further

VIZAG SEAPORT PRIVATE LIMITED,MUMBAI vs. DEPUTY COMMISSIONER OF INCOME TAX 8(3)(2), MUMBAI

In the result, appeal of the Revenue is dismissed

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपील सं./ I.T.A. No.83/Viz/2020 ("नधा"रण वष" / Assessment Year :2011-12) Vizag Seaport Private Limited, Vs. Assistant Commissioner Of Visakhapatnam. Income Tax, Pan: Abepr 5035 K Circel-5(1), Visakhapatnam. (अपीलाथ"/ Appellant) (""यथ"/ Respondent)

reopening of the assessment of the appellant for the assessment year 2011-12 by rejecting the contentions and objections raised by the appellant and passing of assessment order dated 19th December, 2017 by the AO U/s. 143(3) r.w.s 147 of the Act. 2. On the facts and circumstances of the case, the Ld. CIT(A)- 6, Hyderabad erred

THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-4(1),, VISAKHAPATNAM vs. VIZAG SEAPORT PRIVATE LIMITED, , VISAKHAPATNAM

In the result, appeal of the Revenue is dismissed

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपील सं./ I.T.A. No.83/Viz/2020 ("नधा"रण वष" / Assessment Year :2011-12) Vizag Seaport Private Limited, Vs. Assistant Commissioner Of Visakhapatnam. Income Tax, Pan: Abepr 5035 K Circel-5(1), Visakhapatnam. (अपीलाथ"/ Appellant) (""यथ"/ Respondent)

reopening of the assessment of the appellant for the assessment year 2011-12 by rejecting the contentions and objections raised by the appellant and passing of assessment order dated 19th December, 2017 by the AO U/s. 143(3) r.w.s 147 of the Act. 2. On the facts and circumstances of the case, the Ld. CIT(A)- 6, Hyderabad erred

VIZAG SEAPORT PRIVATE LIMITED,VISAKHAPATNAM vs. THE ASSISTANT COMMISSIONER OR INCOME TAX, CIRCLE-5(1), , VISAKHAPATNAM

In the result, appeal of the Revenue is dismissed

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपील सं./ I.T.A. No.83/Viz/2020 ("नधा"रण वष" / Assessment Year :2011-12) Vizag Seaport Private Limited, Vs. Assistant Commissioner Of Visakhapatnam. Income Tax, Pan: Abepr 5035 K Circel-5(1), Visakhapatnam. (अपीलाथ"/ Appellant) (""यथ"/ Respondent)

reopening of the assessment of the appellant for the assessment year 2011-12 by rejecting the contentions and objections raised by the appellant and passing of assessment order dated 19th December, 2017 by the AO U/s. 143(3) r.w.s 147 of the Act. 2. On the facts and circumstances of the case, the Ld. CIT(A)- 6, Hyderabad erred

VENKATA PRASAD PULIPATI,AMARAVATHI vs. INCOME-TAX OFFICER, WARD-2(1), GUNTUR

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

Bench: Shri Ravish Sood & Shri Balakrishnan S.आ.अपी.सं /Ita No.612/Viz/2025 (िनधा"रण वष"/Assessment Year: 2016-17) Venkata Prasad Pulipati, Vs. Income Tax Officer, Amaravathi. Ward-2(1), Pan: Asapp8796L Guntur. (Appellant) (Respondent) िनधा"रती "ारा/Assessee By: Shri I. Kama Sastry, Ca राज" व "ारा/Revenue By: Dr. Aparna Villuri, Sr. Ar सुनवाई की तारीख/Date Of 03/12/2025 Hearing: घोषणा की तारीख/Date Of 19/12/2025 Pronouncement: आदेश / Order

depreciation allowance or any other allowance or deduction for such assessment year (hereafter in this section and in sections 148 to 153 referred to as the relevant assessment year). Explanation.—For the purposes of assessment or reassessment or recomputation under this section, the Assessing Officer may assess or reassess the income in respect of any issue, which has escaped assessment

ASHOK RUDRARAJU,VISAKHAPATNAM vs. INCOME-TAX OFFICER,WARD-2(5), VISAKHAPATNAM

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

Bench: Shri Manjunatha G. & Shri Ravish Soodआ.अपी.सं /Ita No. 439/Viz/2025 (निर्धारण वर्ा/Assessment Year: 2016-17) Ashok Rudraraju, Vs. Income Tax Officer, Visakhapatnam. Ward-2(5), Visakhapatnam. Pan: Aqvpr4058L

depreciation allowance or any other allowance or deduction for such assessment year (hereafter in this section and in sections 148 to 153 referred to as the relevant assessment year). Explanation.—For the purposes of assessment or reassessment or recomputation under this section, the Assessing Officer may assess or reassess the income in respect of any issue, which has escaped assessment

MAA MAHAMAYA INDUSTRIES LIMITED,CHHATTISGARH vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, VISAKHAPATNAM

In the result, appeal of the assessee is allowed

Bench: Shri V. Durga Rao, Hon’Ble & Shri S Balakrishnan, Hon’Ble

assessment U/s. 143(3) r.w.s 153A of the Act, the Ld. AO observed that the assessee has resorted to inflation of capital expenditure to claim depreciation and interest on the Term Loan. It is a settled law that when section 153A of the Act is invoked, the reopening

MAA MAHAMAYA INDUSTRIES LIMITED,CHHATTISGARH vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, VISAKHAPATNAM

In the result, appeal of the assessee is allowed

Bench: Shri V. Durga Rao, Hon’Ble & Shri S Balakrishnan, Hon’Ble

assessment U/s. 143(3) r.w.s 153A of the Act, the Ld. AO observed that the assessee has resorted to inflation of capital expenditure to claim depreciation and interest on the Term Loan. It is a settled law that when section 153A of the Act is invoked, the reopening

MAA MAHAMAYA INDUSTRIES LIMITED,CHHATTISGARH vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, VISAKHAPATNAM

In the result, appeal of the assessee is allowed

Bench: Shri V. Durga Rao, Hon’Ble & Shri S Balakrishnan, Hon’Ble

assessment U/s. 143(3) r.w.s 153A of the Act, the Ld. AO observed that the assessee has resorted to inflation of capital expenditure to claim depreciation and interest on the Term Loan. It is a settled law that when section 153A of the Act is invoked, the reopening

MAA MAHAMAYA INDUSTRIES LIMITED,CHHATTISGARH vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, VISAKHAPATNAM

In the result, appeal of the assessee is allowed

Bench: Shri V. Durga Rao, Hon’Ble & Shri S Balakrishnan, Hon’Ble

assessment U/s. 143(3) r.w.s 153A of the Act, the Ld. AO observed that the assessee has resorted to inflation of capital expenditure to claim depreciation and interest on the Term Loan. It is a settled law that when section 153A of the Act is invoked, the reopening

MAA MAHAMAYA INDUSTRIES LIMITED,CHHATTISGARH vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, VISAKHAPATNAM

In the result, appeal of the assessee is allowed

Bench: Shri V. Durga Rao, Hon’Ble & Shri S Balakrishnan, Hon’Ble

assessment U/s. 143(3) r.w.s 153A of the Act, the Ld. AO observed that the assessee has resorted to inflation of capital expenditure to claim depreciation and interest on the Term Loan. It is a settled law that when section 153A of the Act is invoked, the reopening

INCOME TAX OFFICER, INCOME TAX DEPARTMENT, VISAKHAPATNAM vs. QUALITY STEEL SHOPPE PRIVATE LIMITED, VISAKHAPATNAM

In the result, the Cross Objection No

Bench: Shri Manjunatha G. & Shri Ravish Soodआ.अपी.सं /Ita No.454/Viz/2024 ("नधा"रण वष"/Assessment Year: 2018-19) Income Tax Officer, Vs. Quality Steel Shoppe Ward-2(1), Private Limited, Visakhapatnam. Visakhapatnam. Pan: Aaacq1115D (Appellant) (Respondent) C.O. No. 18/Viz/2024 (In आ.अपी.सं /454/Viz/2024) ("नधा"रण वष"/Assessment Year: 2018-19)

depreciation allowance or any other allowance or deduction for such assessment year (hereafter in this section and in sections 148 to 153 referred to as the relevant assessment year). Explanation.—For the purposes of assessment or reassessment or recomputation under this section, the Assessing Officer may assess or reassess the income in respect of any issue, which has escaped assessment

POTHINA SATYANARAYANA,VISAKHAPATNAM vs. INCOME TAX OFFICER, WARD-2(5), VISAKHAPATNAM

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

Bench: Shri Ravish Sood & Shri Balakrishnan S.आ.अपी.सं /Ita No.568/Viz/2025 (िनधा"रण वष"/Assessment Year: 2018-19) Pothina Satyanarayana, Vs. Income Tax Officer, Visakhapatnam. Ward-2(5), Pan: Ahdpp1312N Visakhapatnam. (Appellant) (Respondent) िनधा"रती "ारा/Assessee By: Sri Gvn Hari, Advocate राज" व "ारा/Revenue By: Dr. Aparna Villuri, Sr. Ar सुनवाई की तारीख/Date Of 19/11/2025 Hearing: घोषणा की तारीख/Date Of 26/11/2025 Pronouncement: आदेश / Order Per. Ravish Sood, Jm : The Present Appeal Filed By The Assessee Is Directed Against The Order Passed By The Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre, Delhi, Dated 10/07/2025, Which In Turn Arises From The Order Passed By The Assessing Officer (For Short, “Ao”) Under Section 147 R.W.S 144 R.W.S 144B Of The Income-Tax Act, 1961 (For Short, “Act”), Dated 12/02/2024 For The Assessment Year 2018-19. The 2 Pothina Satyanarayana Vs. Ito

depreciation allowance or any other allowance or deduction for such assessment year (hereafter in this section and in sections 148 to 153 referred to as the relevant assessment year). Explanation.—For the purposes of assessment or reassessment or recomputation under this section, the Assessing Officer may assess or reassess the income in respect of any issue, which has escaped assessment

INCOME TAX OFFICER, TENALI vs. SURYAPRAKASARAO KANAPARTHY, BETHAPUDI, REPALLE

In the result, the Cross Objection filed by the assessee is allowed in terms of our aforesaid observations, while for the appeal filed by the revenue having been rendered as academic in nature, is ...

Bench: Shri Manjunatha G. & Shri Ravish Soodआ.अपी.सं /Ita No.239/Viz/2025 (िनधा"रण वष"/Assessment Year:2018-19) Income Tax Officer, Vs. Suryaprakasarao Tenali. Kanaparthy, Bethapudi, Repalle, Bapatla. Pan: Dmqpk7509P (Appellant) (Respondent)

depreciation allowance or any other allowance or deduction for such assessment year (hereafter in this section and in sections 148 to 153 referred to as the relevant assessment year). Explanation.—For the purposes of assessment or reassessment or recomputation under this section, the Assessing Officer may assess or reassess the income in respect of any issue, which has escaped assessment

UPPALAPADU PRIMARY AGRICULTURAL COOPERATIVE SOCIETY LIMITED,UPPALAPADU, GUNTUR vs. INCOME TAX OFFICER, WARD-2(1), GUNTUR

Bench: Shri Ravish Sood & Shri Balakrishnan Sआ.अपी.सं /Ita No.523/Viz/2025 (िनधा"रण वष"/Assessment Year:2018-19) Uppalapadu Primary Vs. Income Tax Officer, Agricultural Cooperative Ward-2(1), Society Limited, Guntur. Uppalapadu, Guntur. Pan: Aaaau4669G (Appellant) (Respondent) िनधा"रती Shri R. Siva Rama Krishna, "ारा/Assessee By: Ca राज" व "ारा/Revenue By: Dr. Aparna Villuri, Sr. Ar सुनवाई की तारीख/Date Of Hearing: 29/10/2025 घोषणा की तारीख/Date Of 31/10/2025 Pronouncement: आदेश / Order Per. Ravish Sood, J.M: The Present Appeal Filed By The Assessee Society Is Directed Against The Assessment Order Dated 25.01.2024 Passed By The Assessing Officer (For Short, “Ao”) Under Section 147 Read With Sections 144 & 144B Of The Income-Tax Act, 1961 (For Short, “The Act”) Dated 25.01.2024 For The Assessment Year 2018-19. The 2 Uppalapadu Primary Agricultural Cooperative Society Limited Vs. Ito

depreciation allowance or any other allowance or deduction for such assessment year (hereafter in this section and in sections 148 to 153 referred to as the relevant assessment year). Explanation.—For the purposes of assessment or reassessment or recomputation under this section, the Assessing Officer may assess or reassess the income in respect of any issue, which has escaped assessment