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91 results for “disallowance”+ Penaltyclear

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Key Topics

Section 271(1)(c)86Section 143(3)61Addition to Income43Penalty43Section 14739Section 270A38Disallowance37Section 14836Section 142(1)28Section 153A

RAMAKRISHNA AGENCIES,VISAKHAPATNAM vs. INCOME TAX OFFICER, WARD-1(1), VISAKHAPATNAM

In the result, appeal of the assessee is allowed

ITA 30/VIZ/2023[2017-18]Status: HeardITAT Visakhapatnam13 Sept 2023AY 2017-18

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपील सं./ I.T.A. Nos. 30 & 31/Viz/2023 ("नधा"रण वष" / Assessment Year :2017-18) Ramakrishna Agencies, Vs. Income Tax Officer, Visakhapatnam. Ward-1(1), Pan: Aajfr 3436 Q Visakhapatnam. (अपीलाथ"/ Appellant) (""यथ"/ Respondent) अपीलाथ" क" ओर से/ Assessee By : Sri Gvn Hari, Ar ""याथ" क" ओर से / Revenue By : Sri Madhukar Aves, Sr. Ar

For Appellant: Sri GVN Hari, ARFor Respondent: Sri Madhukar Aves, Sr. AR
Section 143(3)Section 270ASection 270A(10)Section 271B

disallowance is made on estimation basis, no penalty can be levied. Disallowance of expenditure cannot be said to be considered

Showing 1–20 of 91 · Page 1 of 5

24
Deduction22
Section 25020

RAMAKRISHNA AGENCIES,VISAKHAPATNAM vs. INCOME TAX OFFICER, WARD-1(1), VISAKHAPATNAM

In the result, appeal of the assessee is allowed

ITA 31/VIZ/2023[2017-18]Status: HeardITAT Visakhapatnam13 Sept 2023AY 2017-18

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपील सं./ I.T.A. Nos. 30 & 31/Viz/2023 ("नधा"रण वष" / Assessment Year :2017-18) Ramakrishna Agencies, Vs. Income Tax Officer, Visakhapatnam. Ward-1(1), Pan: Aajfr 3436 Q Visakhapatnam. (अपीलाथ"/ Appellant) (""यथ"/ Respondent) अपीलाथ" क" ओर से/ Assessee By : Sri Gvn Hari, Ar ""याथ" क" ओर से / Revenue By : Sri Madhukar Aves, Sr. Ar

For Appellant: Sri GVN Hari, ARFor Respondent: Sri Madhukar Aves, Sr. AR
Section 143(3)Section 270ASection 270A(10)Section 271B

disallowance is made on estimation basis, no penalty can be levied. Disallowance of expenditure cannot be said to be considered

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

ITA 226/VIZ/2025[2017-18]Status: DisposedITAT Visakhapatnam18 Jul 2025AY 2017-18

Bench: Us:

Section 143(2)Section 143(3)Section 269SSection 271DSection 273B

disallowance of penalty expenses: Rs. 49,060/- and (ii). disallowance of the assessee’s claim for deduction of delayed deposit

CH RAMA RAO ,VIJAYAWADA vs. INCOME TAX OFFICER, WARD-3(4), VIJAYAWADA

In the result, appeal of the assessee is dismissed

ITA 345/VIZ/2024[2016-17]Status: DisposedITAT Visakhapatnam28 Jan 2025AY 2016-17

Bench: Shri Duvvuru Rl Reddy, Hon’Ble Vice- & Shri S Balakrishnan, Hon’Bleआयकर अपीलसं./I.T.A.Nos.344 & 345/Viz/2024 (निर्धारण वर्ा/ Assessment Years: 2015-16 2016-17) Ch Rama Rao V. Income Tax Officer - Ward – 3(4) C.R. Building 4-99, Ramavarappadu Vijayawada- 520002 Vijayawada – 521108 Andhra Pradesh Andhra Pradesh [Pan: Aacfc0545L] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent)

Section 142(1)Section 148Section 250Section 271(1)(c)

disallowances on which the penalty was levied is distinguishable on the fact that the disallowances in that case was made

N R CONSTRUCTIONS,KAKINADA vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-1, KAKINADA

In the result, appeal of the assessee is allowed

ITA 18/VIZ/2024[2012-13]Status: DisposedITAT Visakhapatnam05 Sept 2024AY 2012-13

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकरअपीलसं./I.T.A. No. 18/Viz/2024 (धििाधरणिरध/ Assessment Year: 2012-13) N R Constructions V. Acit – Circle – 1 Kakinada 2-59-7, Shanthi Nagar Kakinada – 533003 Andhra Pradesh [Pan : Aabfn7969A] (अपीलार्/ Appellant) (प्र्/ Respondent) यरद्त्य्पयतय्यिध/ Assessee Represented By : Ms. Keerthana, Ar र्जसय्पयतय्यिध/ Department Represented By : Dr. Aparna Villuri, Sr.Ar सु्व्ईसम्पहो्ेय्यतयि/ Date Of Conclusion Of Hearing : 12.08.2024 घोषण्य्त्र्ख/Date Of Pronouncement : 05.09.2024 आदेश/O R D E R Per Shri S Balakrishnan: 1. This Appeal Is Filed By The Assessee Against The Order Of Learned Commissioner Of Income Tax (Appeals), Nfac, Delhi [Hereinafter In Short “Ld.Cit(A)”] Vide Din & Order No. Itba/Nfac/S/250/2023-

Section 143(1)Section 143(3)Section 271Section 271(1)(C)Section 271(1)(c)

disallow 10% of labour expenses instead of taking 8% as profit on the total receipts. Further aggrieved, the matter was carried before the ITAT Tribunal, Visakhapatnam Bench. The Tribunal confirmed the order of the Ld.CIT(A). Subsequently, penalty

RAJAM POLYPACKS LIMITED,RAJAM vs. INCOME TAX OFFICER, WARD-2, SRIKAKULAM

In the result, the appeal of the assessee is dismissed

ITA 258/VIZ/2021[2018-19]Status: DisposedITAT Visakhapatnam16 Dec 2022AY 2018-19

Bench: Shri Duvvuru Rl Reddy, Hon’Bleआयकर अपील सं./I.T.A.No.258/Viz/2021 (ननधधारण वर्ा / Assessment Year : 2018-19) Rajam Polypacks Limited Vs. Income Tax Officer Ponduru Road Ward-2 Rajam Srikakulam [Pan : Aabcr0489G] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) अपीलधथी की ओर से/ Appellant By : Shri Ya Rao, Ar प्रत्यधथी की ओर से / Respondent By : Shri On Hari Prasad Rao, Dr सुनवधई की तधरीख / Date Of Hearing : 16.11.2022 घोर्णध की तधरीख/Date Of Pronouncement : 16.12.2022 आदेश /O R D E R Per Shri Duvvuru Rl Reddy: This Appeal Is Filed By The Assessee Against The Order Of Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre (Nfac), Delhi In Din & Order No.Itba/Nfac/S/250/2021-22/ 1036317185(1) Dated 12.10.2021 For The Assessment Year (A.Y.) 2018- 19. 2. The Assessee Raised The Following Grounds Of Appeal : 1. The Order Passed By Learned Commissioner (Appeals), Dated 12.10.2021 Confirming The Disallowance Of Rs.56,448/- & Rs.2,53,947/- By Invoking Provisions Of Sec.36(1A) R.W.S. 43(B) Of I.T.Act Is Illegal & Unjust After Relying On The Amendment Brought By Finance Act, 2021 To Sec.36(5A) R.W.S. (43B).

For Appellant: Shri YA Rao, ARFor Respondent: Shri ON Hari Prasad Rao, DR
Section 115JSection 143(1)Section 36

Disallowance of penalty levied for default 1,08,461 under PF Act b. Delay in remittance PF/ESI etc (As per tax 56,448 audit

THE DEPUTI COMMISSIONER OF INCOME TAX,, VISAKHAPATNAM vs. M/S. SEVEN HILLS HEALTHCARE PVT. LTD,, VISAKHAPATNAM

In the result, appeal filed by the Revenue is dismissed

ITA 18/VIZ/2017[2012-2013]Status: DisposedITAT Visakhapatnam14 Mar 2018AY 2012-2013

Bench: Shri V. Durga Rao, Hon’Ble & Shri D.S. Sunder Singh, Hon’Bledcit, Circle-4(1), Vs. M/S. Seven Hills Healthcare Visakhapatnam. Pvt. Ltd., D.No. 11-4-4/A, Rockdale Layout, Ramnagar, Visakhapatnam. Pan No. Aaics 2229 N (Appellant) (Respondent)

For Appellant: Shri G.V.N. Hari – AdvocateFor Respondent: Shri T. Satyanandam – Sr.DR
Section 271(1)(c)

disallowance we have neither concealed any particulars of our income nor furnished inaccurate particulars. The penalty proposed In respect of the disallowance

NALLAMILLI SATYANARAYANA REDDY & OTHERS vs. THE DY. CIT,, KAKINADA

In the result, the appeal filed by the assessee is allowed

ITA 33/VIZ/2016[2011-12]Status: DisposedITAT Visakhapatnam09 Feb 2018AY 2011-12

Bench: Shri V. Durga Rao & Shri D.S. Sunder Singh

For Appellant: Shri G.V.N. Hari, ARFor Respondent: Shri Deba Kumar Sonowal
Section 143(3)Section 263Section 40A(3)

penalty, the same was disallowed by the A.O., hence no case for revision and no violation. The Ld. Principal Commissioner

DEPUTY COMMISSIONER OF INCOME TAX, VISAKHAPATNAM vs. VENKATA SITA RAMACHANDRA RAO KANCHUMARTHY, RAJAHMUNDRY

In the result, appeal of the revenue is dismissed

ITA 352/VIZ/2025[2016-17]Status: DisposedITAT Visakhapatnam07 Nov 2025AY 2016-17

Bench: Shri Ravish Sood, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपीलसं./I.T.A.No.352/Viz/2025 (निर्धारण वर्ा/ Assessment Year:2016-17) Vs. Dy. Commissioner Of Income Tax Venkata Sita Ramachandra Rao Kanchumarty International Taxation, Circle H.No. 26-22-16 Ground Floor, Infinity Tower Near Chinna Anjaneya Swamy Temple Sankarmattam Road Danavaipeta, Rajahmundry Visakhapatnam – 530016 East Godavari District – 533103 Andhra Pradesh Andhra Pradesh [Pan:Edzpk3519Q]

Section 143(2)Section 148Section 271(1)(c)Section 292B

penalty u/s.271(1)(c) is not leviable as the disallowance made is adhoc / estimated in nature without appreciating the fact

MS USHA TUBUS & PIPES PVT LTD.,,VISAKHAPATNAM vs. THE ACIT,, VISAKHAPATNAM

In the result, the appeal of the assessee is allowed

ITA 48/VIZ/2015[2004-05]Status: DisposedITAT Visakhapatnam28 Nov 2018AY 2004-05

Bench: Shri V. Durga Rao& Shri D.S. Sunder Singhआयकर अपील सं./I.T.A.No.48/Viz/2015 (धििाारण िर्ा/ Assessment Year: 2004-2005) M/S Usha Tubes & Pipes Pvt. Ltd. Vs. Asst.Commissioner Of D.No.11-8-34 Income Tax Daspalla Hills Cicle-5(1) Visakhapatnam Visakhapatnam [Pan : Aaacu4259N] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent)

For Appellant: Shri G.V.N.Hari, ARFor Respondent: Smt. Suman Malik, DR
Section 143(1)Section 271(1)(c)Section 43(5)Section 73

disallowed the loss claimed by the assessee and initiated penalty for furnishing inaccurate particulars of income u/s 271(1)(c) of the Act and accordingly

ITO, WARD-3(3),, VISAKHAPATNAM vs. SHRI K V V PRASAD,, VISAKHAPATNAM

In the result, the appeals of the revenue are dismissed

ITA 457/VIZ/2017[2008-2009]Status: DisposedITAT Visakhapatnam13 Feb 2019AY 2008-2009

Bench: Shri V. Durga Rao& Shri D.S. Sunder Singhआयकर अपील सं./I.T.A.No.375/Viz/2017 (ननधधारण वर्ा/Assessment Year:2008-09) Income Tax Officer Vs. Smt.Siripurapu Chinatalli Ward-3(3) D.No.9-16-37/2 Visakhapatnam Gurajada Enclave Cbm Compound Visakhapatnam [Pan : Agrpc1150E] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) आयकर अपील सं./I.T.A.No.457/Viz/2017 (ननधधारण वर्ा/Assessment Year: 2008-09) Income Tax Officer Vs. Shri K.V.V.Prasad Ward-3(3) Plot No.301, Vytla Residency Visakhapatnam Balajinagar Siripuram Visakhapatnam (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) अपीलधथी की ओर से/ Appellant By : Shri D.K.Sonowal, Cit Dr प्रत्यधथी की ओर से/ Respondent By : Shri G.V.N.Hari, Ar सुनवधई की तधरीख / Date Of Hearing : 24.01.2019 : 13.02.2019 घोर्णध की तधरीख/Date Of Pronouncement

For Appellant: Shri D.K.Sonowal, CIT DRFor Respondent: Shri G.V.N.Hari, AR
Section 271(1)(c)

disallowed though the conflicting decisions exist on the subject, penalty cannot be levied. In the case of CIT & Anr. Vs. Euro

ITO, WARD-3(3),, VISAKHAPATNAM vs. SIRIPURAPU CHINATALLI,, VISAKHAPATNAM

In the result, the appeals of the revenue are dismissed

ITA 375/VIZ/2017[2008-2009]Status: DisposedITAT Visakhapatnam13 Feb 2019AY 2008-2009

Bench: Shri V. Durga Rao& Shri D.S. Sunder Singhआयकर अपील सं./I.T.A.No.375/Viz/2017 (ननधधारण वर्ा/Assessment Year:2008-09) Income Tax Officer Vs. Smt.Siripurapu Chinatalli Ward-3(3) D.No.9-16-37/2 Visakhapatnam Gurajada Enclave Cbm Compound Visakhapatnam [Pan : Agrpc1150E] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) आयकर अपील सं./I.T.A.No.457/Viz/2017 (ननधधारण वर्ा/Assessment Year: 2008-09) Income Tax Officer Vs. Shri K.V.V.Prasad Ward-3(3) Plot No.301, Vytla Residency Visakhapatnam Balajinagar Siripuram Visakhapatnam (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) अपीलधथी की ओर से/ Appellant By : Shri D.K.Sonowal, Cit Dr प्रत्यधथी की ओर से/ Respondent By : Shri G.V.N.Hari, Ar सुनवधई की तधरीख / Date Of Hearing : 24.01.2019 : 13.02.2019 घोर्णध की तधरीख/Date Of Pronouncement

For Appellant: Shri D.K.Sonowal, CIT DRFor Respondent: Shri G.V.N.Hari, AR
Section 271(1)(c)

disallowed though the conflicting decisions exist on the subject, penalty cannot be levied. In the case of CIT & Anr. Vs. Euro

SARADAMBIKA POWER PLANT (P) LTD, SRIKAKULAM,SRIKAKULAM vs. THE ASST. COMMISSIONER OF INCOME TAX, CIRCLE-3(1), VISAKHAPATNAM

In the result, the appeal by the assessee is allowed

ITA 281/VIZ/2025[2010-11]Status: DisposedITAT Visakhapatnam27 Oct 2025AY 2010-11

Bench: Shri Balakrishnan Sshri Sandeep Singh Karhailsaradambika Power Plant (P) Ltd., Plot No.15, Konna Street, Radha Krishna Nagar Colony, Srikakulam. Andhra Pradesh - 532001 ............... Appellant Pan: Aajcs5970R V/S Assistant Commissioner Of Income Tax, Circle – 3(1), ……………… Respondent Visakhapatnam

For Appellant: Shri GVN Hari, AdvocateFor Respondent: Dr. Aparna Villuri, Sr.DR
Section 143(3)Section 147Section 250Section 271(1)(c)Section 274Section 3Section 40A(3)Section 43B

penalty of Rs.90,60,642 levied by the assessing officer u/s 271(1)(c) of the Act in respect of addition of Rs.2,61,53,037 made towards disallowance

MOTHER THERESSA EDUCATIONAL SOCIETY,AMALAPURAM vs. ASSISTANT COMMISSIONER OF INCOME TAX, EXEMPTION CIRCLE, VIJAYAWADA

In the result, appeal of the assessee is allowed

ITA 229/VIZ/2024[2018-19]Status: DisposedITAT Visakhapatnam24 Oct 2024AY 2018-19

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

Section 11Section 12ASection 143(3)Section 270ASection 274Section 80G

penalty levied by the Assessing Officer be upheld. 7. Per contra, Ld. Authorised Representative [hereinafter “Ld.AR”] submitted that assessee has fulfilled obligation of spending 85% of the total receipts even after the disallowance

ACIT, EXEMPTION CIRCLE,, VIJAYAWADA vs. MOTHER THERESSA EDUCATIONAL SOCIETY, CHAITANYANAGAR

In the result, appeal of the assessee is allowed

ITA 163/VIZ/2024[2018]Status: DisposedITAT Visakhapatnam24 Oct 2024

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

Section 11Section 12ASection 143(3)Section 270ASection 274Section 80G

penalty levied by the Assessing Officer be upheld. 7. Per contra, Ld. Authorised Representative [hereinafter “Ld.AR”] submitted that assessee has fulfilled obligation of spending 85% of the total receipts even after the disallowance

RADHIKA VEGETABLE OILS PRIVATE LIMITED,VIZIANAGARAM vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-3(1),, VISAKHAPATNAM

In the result, the appeals of the revenue as well as the assessee and cross objections of the assessee are dismissed

ITA 415/VIZ/2018[2013-14]Status: DisposedITAT Visakhapatnam30 Apr 2019AY 2013-14

Bench: Shri V. Durga Rao& Shri D.S. Sunder Singhआयकर अपील सं./I.T.A.No.415 & 416/Viz/2018 (निर्धारण वर्ा/Assessment Years : 2013-14 & 2014-15) M/S Radhika Vegetable Oils(P) Ltd., Vs. Asst.Commissioner Of Sreeram Nagar Income Tax Garividi, Vizianagaram Circle-3(1) [Pan : Aaacr8333C] Visakhapatnam (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) आयकरअपीलसं./I.T.A.No.474 & 475/Viz/2018 (निर्धारणवर्ा/Assessment Years : 2013-14 & 2014-15) Asst.Commissioner Of Vs. M/S Radhika Vegetable Income Tax Oils(P) Ltd., Circle-3(1) Sreeram Nagar Visakhapatnam Garividi, Vizianagaram [Pan : Aaacr8333C] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) Co No.132 & 133/Viz/2018 (Arising Out Of I.T.A.No.474/Viz/2018 & 475/Viz/2018 Respectively) (निर्धारणवर्ा/Assessment Year: 2013-14 & 2014-15) Z M/S Radhika Vegetable Oils(P) Ltd., Vs. Asst.Commissioner Of Sreeram Nagar Income Tax Garividi, Vizianagaram Circle-3(1) [Pan : Aaacr8333C] Visakhapatnam (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) रधजस्व की ओर से /Revenue By : Smt Suman Malik, Dr निर्धाऩरती की ओर से / Assessee By : Shri G.V.N.Hari, Ar सुिवधई की तधरीख / Date Of Hearing : 16.04.2019 घोर्णध की तधरीख/Date Of Pronouncement : 30 .04.2019

For Appellant: Shri G.V.N.Hari, ARFor Respondent: Smt Suman Malik, DR
Section 131Section 143(2)

disallowance of expenditure, subject to condition of not to 7 I.T.A. No.415,416,474,475 /Viz/2018 and CO No.132 &133/Viz/2018 M/s Radhika Vegetables Oils (P) Ltd., Vizianagaram initiate the penalty

ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-3(1),, VISAKHAPATNAM vs. RADHIKA VEGETABLE OILS PRIVATE LIMITED, , VISAKHAPATNAM

In the result, the appeals of the revenue as well as the assessee and cross objections of the assessee are dismissed

ITA 475/VIZ/2018[2014-15]Status: DisposedITAT Visakhapatnam30 Apr 2019AY 2014-15

Bench: Shri V. Durga Rao& Shri D.S. Sunder Singhआयकर अपील सं./I.T.A.No.415 & 416/Viz/2018 (निर्धारण वर्ा/Assessment Years : 2013-14 & 2014-15) M/S Radhika Vegetable Oils(P) Ltd., Vs. Asst.Commissioner Of Sreeram Nagar Income Tax Garividi, Vizianagaram Circle-3(1) [Pan : Aaacr8333C] Visakhapatnam (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) आयकरअपीलसं./I.T.A.No.474 & 475/Viz/2018 (निर्धारणवर्ा/Assessment Years : 2013-14 & 2014-15) Asst.Commissioner Of Vs. M/S Radhika Vegetable Income Tax Oils(P) Ltd., Circle-3(1) Sreeram Nagar Visakhapatnam Garividi, Vizianagaram [Pan : Aaacr8333C] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) Co No.132 & 133/Viz/2018 (Arising Out Of I.T.A.No.474/Viz/2018 & 475/Viz/2018 Respectively) (निर्धारणवर्ा/Assessment Year: 2013-14 & 2014-15) Z M/S Radhika Vegetable Oils(P) Ltd., Vs. Asst.Commissioner Of Sreeram Nagar Income Tax Garividi, Vizianagaram Circle-3(1) [Pan : Aaacr8333C] Visakhapatnam (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) रधजस्व की ओर से /Revenue By : Smt Suman Malik, Dr निर्धाऩरती की ओर से / Assessee By : Shri G.V.N.Hari, Ar सुिवधई की तधरीख / Date Of Hearing : 16.04.2019 घोर्णध की तधरीख/Date Of Pronouncement : 30 .04.2019

For Appellant: Shri G.V.N.Hari, ARFor Respondent: Smt Suman Malik, DR
Section 131Section 143(2)

disallowance of expenditure, subject to condition of not to 7 I.T.A. No.415,416,474,475 /Viz/2018 and CO No.132 &133/Viz/2018 M/s Radhika Vegetables Oils (P) Ltd., Vizianagaram initiate the penalty

ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-3(1),, VISAKHAPATNAM vs. RADHIKA VEGETABLE OILS PRIVATE LIMITED, , VISAKHAPATNAM

In the result, the appeals of the revenue as well as the assessee and cross objections of the assessee are dismissed

ITA 474/VIZ/2018[2013-14]Status: DisposedITAT Visakhapatnam30 Apr 2019AY 2013-14

Bench: Shri V. Durga Rao& Shri D.S. Sunder Singhआयकर अपील सं./I.T.A.No.415 & 416/Viz/2018 (निर्धारण वर्ा/Assessment Years : 2013-14 & 2014-15) M/S Radhika Vegetable Oils(P) Ltd., Vs. Asst.Commissioner Of Sreeram Nagar Income Tax Garividi, Vizianagaram Circle-3(1) [Pan : Aaacr8333C] Visakhapatnam (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) आयकरअपीलसं./I.T.A.No.474 & 475/Viz/2018 (निर्धारणवर्ा/Assessment Years : 2013-14 & 2014-15) Asst.Commissioner Of Vs. M/S Radhika Vegetable Income Tax Oils(P) Ltd., Circle-3(1) Sreeram Nagar Visakhapatnam Garividi, Vizianagaram [Pan : Aaacr8333C] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) Co No.132 & 133/Viz/2018 (Arising Out Of I.T.A.No.474/Viz/2018 & 475/Viz/2018 Respectively) (निर्धारणवर्ा/Assessment Year: 2013-14 & 2014-15) Z M/S Radhika Vegetable Oils(P) Ltd., Vs. Asst.Commissioner Of Sreeram Nagar Income Tax Garividi, Vizianagaram Circle-3(1) [Pan : Aaacr8333C] Visakhapatnam (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) रधजस्व की ओर से /Revenue By : Smt Suman Malik, Dr निर्धाऩरती की ओर से / Assessee By : Shri G.V.N.Hari, Ar सुिवधई की तधरीख / Date Of Hearing : 16.04.2019 घोर्णध की तधरीख/Date Of Pronouncement : 30 .04.2019

For Appellant: Shri G.V.N.Hari, ARFor Respondent: Smt Suman Malik, DR
Section 131Section 143(2)

disallowance of expenditure, subject to condition of not to 7 I.T.A. No.415,416,474,475 /Viz/2018 and CO No.132 &133/Viz/2018 M/s Radhika Vegetables Oils (P) Ltd., Vizianagaram initiate the penalty

RADHIKA VEGETABLE OILS PRIVATE LIMITED,VIZIANAGARAM vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-3(1),, VISAKHAPATNAM

In the result, the appeals of the revenue as well as the assessee and cross objections of the assessee are dismissed

ITA 416/VIZ/2018[2014-15]Status: DisposedITAT Visakhapatnam30 Apr 2019AY 2014-15

Bench: Shri V. Durga Rao& Shri D.S. Sunder Singhआयकर अपील सं./I.T.A.No.415 & 416/Viz/2018 (निर्धारण वर्ा/Assessment Years : 2013-14 & 2014-15) M/S Radhika Vegetable Oils(P) Ltd., Vs. Asst.Commissioner Of Sreeram Nagar Income Tax Garividi, Vizianagaram Circle-3(1) [Pan : Aaacr8333C] Visakhapatnam (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) आयकरअपीलसं./I.T.A.No.474 & 475/Viz/2018 (निर्धारणवर्ा/Assessment Years : 2013-14 & 2014-15) Asst.Commissioner Of Vs. M/S Radhika Vegetable Income Tax Oils(P) Ltd., Circle-3(1) Sreeram Nagar Visakhapatnam Garividi, Vizianagaram [Pan : Aaacr8333C] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) Co No.132 & 133/Viz/2018 (Arising Out Of I.T.A.No.474/Viz/2018 & 475/Viz/2018 Respectively) (निर्धारणवर्ा/Assessment Year: 2013-14 & 2014-15) Z M/S Radhika Vegetable Oils(P) Ltd., Vs. Asst.Commissioner Of Sreeram Nagar Income Tax Garividi, Vizianagaram Circle-3(1) [Pan : Aaacr8333C] Visakhapatnam (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) रधजस्व की ओर से /Revenue By : Smt Suman Malik, Dr निर्धाऩरती की ओर से / Assessee By : Shri G.V.N.Hari, Ar सुिवधई की तधरीख / Date Of Hearing : 16.04.2019 घोर्णध की तधरीख/Date Of Pronouncement : 30 .04.2019

For Appellant: Shri G.V.N.Hari, ARFor Respondent: Smt Suman Malik, DR
Section 131Section 143(2)

disallowance of expenditure, subject to condition of not to 7 I.T.A. No.415,416,474,475 /Viz/2018 and CO No.132 &133/Viz/2018 M/s Radhika Vegetables Oils (P) Ltd., Vizianagaram initiate the penalty

3F INDUSTRIES LIMITED,TADEPALLIGUDEM vs. THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-1, , ELURU

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

ITA 54/VIZ/2019[2013-14]Status: DisposedITAT Visakhapatnam15 Dec 2022AY 2013-14

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

For Appellant: Sri Suvibha NolkhaFor Respondent: Sri MN Murthy Naik, CIT-DR
Section 143(1)Section 143(3)Section 154Section 92C

Disallowing Miscellaneous Expenditure incurred towards business of the appellant of Rs. 64,895/- Ground No.6: Initiating penalty proceedings U/s. 271(1)(c) of the Act.” 4. The assessee