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373 results for “disallowance”+ Section 11(1)(c)clear

Sorted by relevance

Mumbai10,035Delhi8,481Bangalore3,268Chennai2,702Kolkata2,612Ahmedabad2,056Pune1,430Jaipur1,376Hyderabad1,118Chandigarh798Indore682Surat587Cochin438Raipur431Visakhapatnam373Amritsar333Rajkot299Karnataka299Cuttack285Lucknow220Nagpur216Panaji150Agra136Jodhpur129Guwahati113SC98Telangana85Allahabad84Ranchi73Calcutta68Dehradun58Kerala43Patna36Varanasi36Jabalpur27Punjab & Haryana12Rajasthan8Orissa7Himachal Pradesh6A.K. SIKRI ROHINTON FALI NARIMAN4A.K. SIKRI N.V. RAMANA1ANIL R. DAVE AMITAVA ROY L. NAGESWARA RAO1ASHOK BHAN DALVEER BHANDARI1RANJAN GOGOI PRAFULLA C. PANT1H.L. DATTU S.A. BOBDE1Gauhati1Uttarakhand1Andhra Pradesh1

Key Topics

Section 143(3)107Section 143(1)67Section 14845Deduction40Addition to Income39Disallowance37Section 36(1)(va)34Section 139(1)32Section 143(2)

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

disallowed a sum of certain amount on account of interest claimed by assessee under section 36(1)(iii) and made additions to income of assessee- He also directed for issuance of notice under section 271(1)(c) - He further levied penalty within band of 100 percent to 300 percent of said amount - It was noted that Tribunal noted that penalty

Showing 1–20 of 373 · Page 1 of 19

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30
Section 43B24
Section 142(1)22
Reopening of Assessment10

DEPUTY COMMISSIONER OF INCOME TAX(EXEMPTIONS),, VIJAYAWADA vs. CARGO HANDLING PRIVATE WORKERS POOL TRUST,, VISAKHAPATNAM

In the result, appeals filed by the Revenue in ITA Nos

ITA 313/VIZ/2018[2011-2012]Status: DisposedITAT Visakhapatnam08 Jun 2020AY 2011-2012

Bench: Shri V. Durga Rao, Hon’Ble & Shri D.S. Sunder Singh, Hon’Ble

For Appellant: Dr. C.P. Rama Swami, AdvFor Respondent: Shri S.R.S. Narayan, CIT DR
Section 13(1)(c)Section 143(3)Section 164(2)

c). 3) Ld. CIT(A) erred in facts and in law in allowing assessee‟s appeal on the issue of applicability of provisions of section 164(2) and Circular 387 dated 06/07/1984 issued by the CBDT with regard to disallowance of expenditure made by the AO thereby granting relief of Rs. 1,14,08,663/- 4) ld. CIT(A) erred

DEPUTY COMMISSIONER OF INCOME TAX(EXEMPTIONS),, VIJAYAWADA vs. CARGO HANDLING PRIVATE WORKERS POOL TRUST,, VISAKHAPATNAM

In the result, appeals filed by the Revenue in ITA Nos

ITA 312/VIZ/2018[2008-2009]Status: DisposedITAT Visakhapatnam08 Jun 2020AY 2008-2009

Bench: Shri V. Durga Rao, Hon’Ble & Shri D.S. Sunder Singh, Hon’Ble

For Appellant: Dr. C.P. Rama Swami, AdvFor Respondent: Shri S.R.S. Narayan, CIT DR
Section 13(1)(c)Section 143(3)Section 164(2)

c). 3) Ld. CIT(A) erred in facts and in law in allowing assessee‟s appeal on the issue of applicability of provisions of section 164(2) and Circular 387 dated 06/07/1984 issued by the CBDT with regard to disallowance of expenditure made by the AO thereby granting relief of Rs. 1,14,08,663/- 4) ld. CIT(A) erred

NO 368 KOLAKALURU PRIMARY AGRICULTURAL CO OPERATIVE CREDIT SOCIETY LIMITED,GUNTUR vs. INCOME TAX OFFICER, WARD-1, TENALI

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

ITA 456/VIZ/2025[2019-20]Status: DisposedITAT Visakhapatnam05 Dec 2025AY 2019-20

Bench: Shri Ravish Sood & Shri Balakrishnan S.आ.अपी.सं /Ita No.456/Viz/2025 (िनधा"रण वष"/Assessment Year:2019-20) No.368 Kolakaluru Primary Vs. Income Tax Officer, Agricultural Cooperative Ward-1, Credit Society Limited, Tenali. Tenali. Pan: Aaban6994Q (Appellant) (Respondent) िनधा"रती "ारा/Assessee By: Shri Gvn Hari, Advocate राज" व "ारा/Revenue By: Dr. Aparna Villuri, Sr. Ar सुनवाई की तारीख/Date Of 04/11/2025 Hearing: घोषणा की तारीख/Date Of 05/12/2025 Pronouncement: आदेश / Order Per. Ravish Sood, Jm: The Present Appeal Filed By The Assessee Society Is Directed Against The Order Passed By The Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre, Delhi, Dated 08/07/2025, Which In Turn Arises From The Order Passed By The Assessing Officer Under Section 147 R.W Section 144B Of The Income Tax Act, 1961 (For Short, “The Act”), Dated

For Appellant: Shri GVN Hari, AdvocateFor Respondent: Dr. Aparna Villuri, Sr. AR
Section 144Section 144BSection 147Section 148Section 148ASection 151Section 151ASection 80PSection 80P(2)(a)Section 80P(2)(d)

disallowance of deduction claimed u/s 80P(2)(a)(i) of the Act. 4. Any other ground that may be urged at the time of appeal hearing." 2. Succinctly stated, the AO based on information disseminated in accordance with the Risk Management Strategy (RMS), which revealed that the assessee society had during the subject year made cash deposits/withdrawals aggregating

DEPUTY COMMISSIONER OF INCOME TAX (EXEMPTIONS), VIJAYAWADA vs. KANDULA LAKSHUMMA MEMORIAL EDUCATIONAL SOCIETY, KADAPA

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

ITA 179/VIZ/2018[2013-2014]Status: DisposedITAT Visakhapatnam18 Sept 2020AY 2013-2014

Bench: Shri V. Durga Rao& Shri D.S. Sunder Singhआयकर अपील सं./I.T.A.No.179/Viz/2018 (निर्धारण वर्ा/Assessment Year:2013-14) Deputy Commissioner Of Vs. M/S Smt.Kandula Income Tax (Exemptions) Lakshumma Memorial Vijayawada Educational Society D.No.3/429 Raja Reddy Street Kadapa [Pan :Aadas4432Q] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) Cross Objection No.91/Viz/2018 (Arising Out Of I.T.A. No.179/Viz/2018) (निर्धारण वर्ा/Assessment Year:2013-14) Vs. M/S Smt.Kandula Lakshumma Deputy Commissioner Of Memorial Educational Society Income Tax (Exemptions) D.No.3/429 Vijayawada Raja Reddy Street Kadapa [Pan :Aadas4432Q] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) रधजस्व की ओर से /Revenue By : Shri B.Rama Krishna, Dr निर्धाऩरती की ओ रसे / Assessee By : Shri G.V.N.Hari, Ar सुिवधई की तधरीख / Date Of Hearing : 18.08.2020 घोर्णध की तधरीख/Date Of Pronouncement : 21.09.2020

For Appellant: Shri G.V.N.Hari, ARFor Respondent: Shri B.Rama Krishna, DR
Section 11Section 13(1)(c)

section 13(1)(c) of the Act, hence, requested the AO not to deny exemption u/s 11 of the Act. The AO considered the explanation of the assessee, but not convinced, since, the said amount was not recorded in the books of accounts of the assessee and the assessee has not furnished any evidence except the receipt / vouchers from

VISAKHAPATNAM PORT AUTHORITY,VISAKHAPATNAM vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-1(1), VISAKHAPATNAM

In the result, appeal of the Revenue is dismissed

ITA 106/VIZ/2023[2018-19]Status: DisposedITAT Visakhapatnam25 Mar 2024AY 2018-19

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकरअपीलसं./ I.T.A. No.191/Viz/2023 (निर्धारणवर्ा/ Assessment Year :2009-10) Visakhapatnam Port Authority, Vs. The Asst. Commissioner Of Administrative Office Building, Income Tax, Port Area, Visakhapatnam, Circle-1(1), Andhra Pradesh-530001. Visakhapatnam. Pan: Aaalv 0035 C (अपीलधर्थी/ Appellant) (प्रत्यर्थी/ Respondent) आयकरअपीलसं./ I.T.A. No.193/Viz/2023 (निर्धारणवर्ा/ Assessment Year : 2013-14) Visakhapatnam Port Authority, Vs. The Asst. Commissioner Of Administrative Office Building, Income Tax, Port Area, Visakhapatnam, Circle-1(1), Andhra Pradesh-530001. Visakhapatnam. Pan: Aaalv 0035 C (अपीलधर्थी/ Appellant) (प्रत्यर्थी/ Respondent) आयकरअपीलसं./ I.T.A. No.200/Viz/2023 (निर्धारणवर्ा/ Assessment Year : 2013-14) Deputy Commissioner Of Income Vs. Visakhapatnam Port Authority, Tax, Circle-1, Range-1, Administrative Office Building, Visakhapatnam. Port Area, Visakhapatnam, Andhra Pradesh-530001. Pan: Aaalv 0035 C (अपीलधर्थी/ Appellant) (प्रत्यर्थी/ Respondent)

Section 142(2)Section 143(3)

C (अपीलधर्थी/ Appellant) (प्रत्यर्थी/ Respondent) अपीलधर्थीकीओरसे/ Assessee by : Sri GVN Hari, AR प्रत्यधर्थीकीओरसे/ Revenue by : Dr. Satyasai Rath, CIT-DR सुिवधईकीतधरीख/ Date of Hearing : 27/02/2024 घोर्णधकीतधरीख/Date of : 25/03/2024 Pronouncement O R D E R PER BENCH : The captioned appeals (07 appeals) are filed by the assessee (04 appeals) and the Revenue (03 appeals) against the respective orders

DEPUTY COMMISSIONER OF INCOME TAX, VISAKHAPATNAM vs. M/S. VISAKHAPATNAM PORT AUTHORITY, VISAKHAPATNAM

In the result, appeal of the Revenue is dismissed

ITA 125/VIZ/2023[2018-19]Status: DisposedITAT Visakhapatnam25 Mar 2024AY 2018-19

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकरअपीलसं./ I.T.A. No.191/Viz/2023 (निर्धारणवर्ा/ Assessment Year :2009-10) Visakhapatnam Port Authority, Vs. The Asst. Commissioner Of Administrative Office Building, Income Tax, Port Area, Visakhapatnam, Circle-1(1), Andhra Pradesh-530001. Visakhapatnam. Pan: Aaalv 0035 C (अपीलधर्थी/ Appellant) (प्रत्यर्थी/ Respondent) आयकरअपीलसं./ I.T.A. No.193/Viz/2023 (निर्धारणवर्ा/ Assessment Year : 2013-14) Visakhapatnam Port Authority, Vs. The Asst. Commissioner Of Administrative Office Building, Income Tax, Port Area, Visakhapatnam, Circle-1(1), Andhra Pradesh-530001. Visakhapatnam. Pan: Aaalv 0035 C (अपीलधर्थी/ Appellant) (प्रत्यर्थी/ Respondent) आयकरअपीलसं./ I.T.A. No.200/Viz/2023 (निर्धारणवर्ा/ Assessment Year : 2013-14) Deputy Commissioner Of Income Vs. Visakhapatnam Port Authority, Tax, Circle-1, Range-1, Administrative Office Building, Visakhapatnam. Port Area, Visakhapatnam, Andhra Pradesh-530001. Pan: Aaalv 0035 C (अपीलधर्थी/ Appellant) (प्रत्यर्थी/ Respondent)

Section 142(2)Section 143(3)

C (अपीलधर्थी/ Appellant) (प्रत्यर्थी/ Respondent) अपीलधर्थीकीओरसे/ Assessee by : Sri GVN Hari, AR प्रत्यधर्थीकीओरसे/ Revenue by : Dr. Satyasai Rath, CIT-DR सुिवधईकीतधरीख/ Date of Hearing : 27/02/2024 घोर्णधकीतधरीख/Date of : 25/03/2024 Pronouncement O R D E R PER BENCH : The captioned appeals (07 appeals) are filed by the assessee (04 appeals) and the Revenue (03 appeals) against the respective orders

DEPUTY COMMISSIONER OF INCOME TAX, VISAKHAPATNAM vs. VISAKHAPATNAM PORT AUTHORITY, VISAKHAPATNAM

In the result, appeal of the Revenue is dismissed

ITA 201/VIZ/2023[2014-15]Status: DisposedITAT Visakhapatnam25 Mar 2024AY 2014-15

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकरअपीलसं./ I.T.A. No.191/Viz/2023 (निर्धारणवर्ा/ Assessment Year :2009-10) Visakhapatnam Port Authority, Vs. The Asst. Commissioner Of Administrative Office Building, Income Tax, Port Area, Visakhapatnam, Circle-1(1), Andhra Pradesh-530001. Visakhapatnam. Pan: Aaalv 0035 C (अपीलधर्थी/ Appellant) (प्रत्यर्थी/ Respondent) आयकरअपीलसं./ I.T.A. No.193/Viz/2023 (निर्धारणवर्ा/ Assessment Year : 2013-14) Visakhapatnam Port Authority, Vs. The Asst. Commissioner Of Administrative Office Building, Income Tax, Port Area, Visakhapatnam, Circle-1(1), Andhra Pradesh-530001. Visakhapatnam. Pan: Aaalv 0035 C (अपीलधर्थी/ Appellant) (प्रत्यर्थी/ Respondent) आयकरअपीलसं./ I.T.A. No.200/Viz/2023 (निर्धारणवर्ा/ Assessment Year : 2013-14) Deputy Commissioner Of Income Vs. Visakhapatnam Port Authority, Tax, Circle-1, Range-1, Administrative Office Building, Visakhapatnam. Port Area, Visakhapatnam, Andhra Pradesh-530001. Pan: Aaalv 0035 C (अपीलधर्थी/ Appellant) (प्रत्यर्थी/ Respondent)

Section 142(2)Section 143(3)

C (अपीलधर्थी/ Appellant) (प्रत्यर्थी/ Respondent) अपीलधर्थीकीओरसे/ Assessee by : Sri GVN Hari, AR प्रत्यधर्थीकीओरसे/ Revenue by : Dr. Satyasai Rath, CIT-DR सुिवधईकीतधरीख/ Date of Hearing : 27/02/2024 घोर्णधकीतधरीख/Date of : 25/03/2024 Pronouncement O R D E R PER BENCH : The captioned appeals (07 appeals) are filed by the assessee (04 appeals) and the Revenue (03 appeals) against the respective orders

VISAKHAPATNAM PORT AUTHORITY ,VISAKHAPATNAM vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-1(1), VISAKHAPATNAM

In the result, appeal of the Revenue is dismissed

ITA 193/VIZ/2023[2013-14]Status: DisposedITAT Visakhapatnam25 Mar 2024AY 2013-14

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकरअपीलसं./ I.T.A. No.191/Viz/2023 (निर्धारणवर्ा/ Assessment Year :2009-10) Visakhapatnam Port Authority, Vs. The Asst. Commissioner Of Administrative Office Building, Income Tax, Port Area, Visakhapatnam, Circle-1(1), Andhra Pradesh-530001. Visakhapatnam. Pan: Aaalv 0035 C (अपीलधर्थी/ Appellant) (प्रत्यर्थी/ Respondent) आयकरअपीलसं./ I.T.A. No.193/Viz/2023 (निर्धारणवर्ा/ Assessment Year : 2013-14) Visakhapatnam Port Authority, Vs. The Asst. Commissioner Of Administrative Office Building, Income Tax, Port Area, Visakhapatnam, Circle-1(1), Andhra Pradesh-530001. Visakhapatnam. Pan: Aaalv 0035 C (अपीलधर्थी/ Appellant) (प्रत्यर्थी/ Respondent) आयकरअपीलसं./ I.T.A. No.200/Viz/2023 (निर्धारणवर्ा/ Assessment Year : 2013-14) Deputy Commissioner Of Income Vs. Visakhapatnam Port Authority, Tax, Circle-1, Range-1, Administrative Office Building, Visakhapatnam. Port Area, Visakhapatnam, Andhra Pradesh-530001. Pan: Aaalv 0035 C (अपीलधर्थी/ Appellant) (प्रत्यर्थी/ Respondent)

Section 142(2)Section 143(3)

C (अपीलधर्थी/ Appellant) (प्रत्यर्थी/ Respondent) अपीलधर्थीकीओरसे/ Assessee by : Sri GVN Hari, AR प्रत्यधर्थीकीओरसे/ Revenue by : Dr. Satyasai Rath, CIT-DR सुिवधईकीतधरीख/ Date of Hearing : 27/02/2024 घोर्णधकीतधरीख/Date of : 25/03/2024 Pronouncement O R D E R PER BENCH : The captioned appeals (07 appeals) are filed by the assessee (04 appeals) and the Revenue (03 appeals) against the respective orders

DEPUTY COMMISSIONER OF INCOME TAX, VISAKHAPATNAM vs. VISAKHAPATNAM PORT AUTHORITY, VISAKHAPATNAM

In the result, appeal of the Revenue is dismissed

ITA 200/VIZ/2023[2013-14]Status: DisposedITAT Visakhapatnam25 Mar 2024AY 2013-14

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकरअपीलसं./ I.T.A. No.191/Viz/2023 (निर्धारणवर्ा/ Assessment Year :2009-10) Visakhapatnam Port Authority, Vs. The Asst. Commissioner Of Administrative Office Building, Income Tax, Port Area, Visakhapatnam, Circle-1(1), Andhra Pradesh-530001. Visakhapatnam. Pan: Aaalv 0035 C (अपीलधर्थी/ Appellant) (प्रत्यर्थी/ Respondent) आयकरअपीलसं./ I.T.A. No.193/Viz/2023 (निर्धारणवर्ा/ Assessment Year : 2013-14) Visakhapatnam Port Authority, Vs. The Asst. Commissioner Of Administrative Office Building, Income Tax, Port Area, Visakhapatnam, Circle-1(1), Andhra Pradesh-530001. Visakhapatnam. Pan: Aaalv 0035 C (अपीलधर्थी/ Appellant) (प्रत्यर्थी/ Respondent) आयकरअपीलसं./ I.T.A. No.200/Viz/2023 (निर्धारणवर्ा/ Assessment Year : 2013-14) Deputy Commissioner Of Income Vs. Visakhapatnam Port Authority, Tax, Circle-1, Range-1, Administrative Office Building, Visakhapatnam. Port Area, Visakhapatnam, Andhra Pradesh-530001. Pan: Aaalv 0035 C (अपीलधर्थी/ Appellant) (प्रत्यर्थी/ Respondent)

Section 142(2)Section 143(3)

C (अपीलधर्थी/ Appellant) (प्रत्यर्थी/ Respondent) अपीलधर्थीकीओरसे/ Assessee by : Sri GVN Hari, AR प्रत्यधर्थीकीओरसे/ Revenue by : Dr. Satyasai Rath, CIT-DR सुिवधईकीतधरीख/ Date of Hearing : 27/02/2024 घोर्णधकीतधरीख/Date of : 25/03/2024 Pronouncement O R D E R PER BENCH : The captioned appeals (07 appeals) are filed by the assessee (04 appeals) and the Revenue (03 appeals) against the respective orders

VISAKHAPATNAM PORT AUTHORITY,VISAKHAPATNAM vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-1(1), VISAKHAPATNAM

In the result, appeal of the Revenue is dismissed

ITA 191/VIZ/2023[2009-10]Status: DisposedITAT Visakhapatnam25 Mar 2024AY 2009-10

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकरअपीलसं./ I.T.A. No.191/Viz/2023 (निर्धारणवर्ा/ Assessment Year :2009-10) Visakhapatnam Port Authority, Vs. The Asst. Commissioner Of Administrative Office Building, Income Tax, Port Area, Visakhapatnam, Circle-1(1), Andhra Pradesh-530001. Visakhapatnam. Pan: Aaalv 0035 C (अपीलधर्थी/ Appellant) (प्रत्यर्थी/ Respondent) आयकरअपीलसं./ I.T.A. No.193/Viz/2023 (निर्धारणवर्ा/ Assessment Year : 2013-14) Visakhapatnam Port Authority, Vs. The Asst. Commissioner Of Administrative Office Building, Income Tax, Port Area, Visakhapatnam, Circle-1(1), Andhra Pradesh-530001. Visakhapatnam. Pan: Aaalv 0035 C (अपीलधर्थी/ Appellant) (प्रत्यर्थी/ Respondent) आयकरअपीलसं./ I.T.A. No.200/Viz/2023 (निर्धारणवर्ा/ Assessment Year : 2013-14) Deputy Commissioner Of Income Vs. Visakhapatnam Port Authority, Tax, Circle-1, Range-1, Administrative Office Building, Visakhapatnam. Port Area, Visakhapatnam, Andhra Pradesh-530001. Pan: Aaalv 0035 C (अपीलधर्थी/ Appellant) (प्रत्यर्थी/ Respondent)

Section 142(2)Section 143(3)

C (अपीलधर्थी/ Appellant) (प्रत्यर्थी/ Respondent) अपीलधर्थीकीओरसे/ Assessee by : Sri GVN Hari, AR प्रत्यधर्थीकीओरसे/ Revenue by : Dr. Satyasai Rath, CIT-DR सुिवधईकीतधरीख/ Date of Hearing : 27/02/2024 घोर्णधकीतधरीख/Date of : 25/03/2024 Pronouncement O R D E R PER BENCH : The captioned appeals (07 appeals) are filed by the assessee (04 appeals) and the Revenue (03 appeals) against the respective orders

ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-3(1), VISAKHAPATNAM vs. GUNTUBOLU UMA SAI PRASAD, VISAKHAPATNAM

In the result, appeal of the assessee is dismissed

ITA 227/VIZ/2022[2019-20]Status: DisposedITAT Visakhapatnam17 Jul 2023AY 2019-20

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

For Appellant: Sri I. Kama Sastry, ARFor Respondent: Sri ON Hari Prasada Rao
Section 143(1)Section 36(1)(va)

c) every notification shall be laid before each House of Parliament as soon as such notification is issued. Along with the notification, the scheme referred above is also required to be laid before each House of Parliament. Similar amendment has also been proposed in section 1 I5WE of the Income-tax Act, relating to fringe benefits. These amendments will take

GUNTUBOLU UMA SAI PRASAD,VISAKHAPATNAM vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-3(1), VISAKHAPATNAM

In the result, appeal of the assessee is dismissed

ITA 97/VIZ/2023[2020-21]Status: DisposedITAT Visakhapatnam17 Jul 2023AY 2020-21

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

For Appellant: Sri I. Kama Sastry, ARFor Respondent: Sri ON Hari Prasada Rao
Section 143(1)Section 36(1)(va)

c) every notification shall be laid before each House of Parliament as soon as such notification is issued. Along with the notification, the scheme referred above is also required to be laid before each House of Parliament. Similar amendment has also been proposed in section 1 I5WE of the Income-tax Act, relating to fringe benefits. These amendments will take

ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-3(1), VISAKHAPATNAM vs. GUNTUBOLU UMA SAI PRASAD, VISAKHAPATNAM

In the result, appeal of the assessee is dismissed

ITA 226/VIZ/2022[2018-19]Status: DisposedITAT Visakhapatnam17 Jul 2023AY 2018-19

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

For Appellant: Sri I. Kama Sastry, ARFor Respondent: Sri ON Hari Prasada Rao
Section 143(1)Section 36(1)(va)

c) every notification shall be laid before each House of Parliament as soon as such notification is issued. Along with the notification, the scheme referred above is also required to be laid before each House of Parliament. Similar amendment has also been proposed in section 1 I5WE of the Income-tax Act, relating to fringe benefits. These amendments will take

DASARI BUJJI,VISAKHAPATNAM vs. INCOME TAX OFFICER, WARD-1(1), VISAKHAPATNAM

In the result, appeal of the assessee is dismissed

ITA 20/VIZ/2023[2019-20]Status: DisposedITAT Visakhapatnam14 Mar 2023AY 2019-20

Bench: Shri Duvvuru Rl Reddy, Hon’Bleआयकर अपील सं./I.T.A.No.20/Viz/2022 (ननधधारण वर्ा / Assessment Year : 2019-20) Dasari Bujji Vs. Income Tax Officer D.No.40-54-5/31 Ward-1(1) Sanjeevayya Colony, Visakhapatnam Near Bethadha Church, Tatichetlapalem, Visakhapatnam [Pan : Bklpd8566J]

For Appellant: Shri GVN Hari, ARFor Respondent: Shri O.N.Hari Prasada Rao, DR
Section 139(1)Section 143(1)Section 143(1)(a)Section 36Section 36(1)(va)Section 43B

c) every notification shall be laid before each House of Parliament as soon as such notification is issued. Along with the notification, the scheme referred above is also required to be laid before each House of Parliament. Similar amendment has also been proposed in section 1 I5WE of the Income-tax Act, relating to fringe benefits. These amendments will take

EASTERN WAREHOUSE CORPORATION,VISAKHAPATNAM vs. INCOME TAX OFFICER, WARD-1(1), VISAKHAPATNAM

In the result, appeals of the assessee are dismissed

ITA 175/VIZ/2022[2018-19]Status: DisposedITAT Visakhapatnam08 Mar 2023AY 2018-19

Bench: Shri Duvvuru Rl Reddy, Hon’Bleआयकर अपील सं./I.T.A.No.175/Viz/2022 (ननधधारण वर्ा / Assessment Year : 2018-19) Eastern Warehouse Corporation Vs. Income Tax Officer Visakhapatnam Ward-1(1) [Pan : Aaafe3741J] Visakhapatnam आयकर अपील सं./I.T.A.No.179/Viz/2022 (ननधधारण वर्ा / Assessment Year : 2018-19) Sri Ranga Motors Vs Income Tax Officer Vizianagaram Ward-1 [Pan : Aabbfs8249P] Vizianagaram आयकर अपील सं./I.T.A.No.174/Viz/2022 (ननधधारण वर्ा / Assessment Year : 2019-20) Tetali Anil Kumar Vs. Income Tax Officer Visakhapatnam Ward-3(3) [Pan : Aaqpt9453L] Visakhapatnam आयकर अपील सं./I.T.A.No.184/Viz/2022 (ननधधारण वर्ा / Assessment Year : 2019-20) T.Srinivasa Rao & Co. Vs. Income Tax Officer Visakhapatnam Ward-1(1) [Pan : Aamft1310Q] Visakhapatnam

For Appellant: Shri GVN Hari, ARFor Respondent: Shri O.N.Hari Prasada Rao, DR
Section 139(1)Section 143(1)Section 36Section 36(1)(va)Section 43B

disallowance of deduction claimed under 69[section 10AA or under any of the provisions of Chapter VI-A under the heading "C.—Deductions in respect of certain incomes", if] the return is furnished beyond the due date specified under sub-section (1) of section 139; or (vi) addition of income appearing in Form 26AS or Form 16A or Form

SRI RANGA MOTORS,VIZIANAGARAM vs. INCOME TAX OFFICE, WARD-1, VIZIANAGARAM

In the result, appeals of the assessee are dismissed

ITA 179/VIZ/2022[2018-19]Status: DisposedITAT Visakhapatnam08 Mar 2023AY 2018-19

Bench: Shri Duvvuru Rl Reddy, Hon’Bleआयकर अपील सं./I.T.A.No.175/Viz/2022 (ननधधारण वर्ा / Assessment Year : 2018-19) Eastern Warehouse Corporation Vs. Income Tax Officer Visakhapatnam Ward-1(1) [Pan : Aaafe3741J] Visakhapatnam आयकर अपील सं./I.T.A.No.179/Viz/2022 (ननधधारण वर्ा / Assessment Year : 2018-19) Sri Ranga Motors Vs Income Tax Officer Vizianagaram Ward-1 [Pan : Aabbfs8249P] Vizianagaram आयकर अपील सं./I.T.A.No.174/Viz/2022 (ननधधारण वर्ा / Assessment Year : 2019-20) Tetali Anil Kumar Vs. Income Tax Officer Visakhapatnam Ward-3(3) [Pan : Aaqpt9453L] Visakhapatnam आयकर अपील सं./I.T.A.No.184/Viz/2022 (ननधधारण वर्ा / Assessment Year : 2019-20) T.Srinivasa Rao & Co. Vs. Income Tax Officer Visakhapatnam Ward-1(1) [Pan : Aamft1310Q] Visakhapatnam

For Appellant: Shri GVN Hari, ARFor Respondent: Shri O.N.Hari Prasada Rao, DR
Section 139(1)Section 143(1)Section 36Section 36(1)(va)Section 43B

disallowance of deduction claimed under 69[section 10AA or under any of the provisions of Chapter VI-A under the heading "C.—Deductions in respect of certain incomes", if] the return is furnished beyond the due date specified under sub-section (1) of section 139; or (vi) addition of income appearing in Form 26AS or Form 16A or Form

TETALI ANIL KUMAR,VISAKHAPATNAM vs. INCOME TAX OFFICER, WARD -3(3),, VISAKHAPATNAM

In the result, appeals of the assessee are dismissed

ITA 174/VIZ/2022[2019-20]Status: DisposedITAT Visakhapatnam08 Mar 2023AY 2019-20

Bench: Shri Duvvuru Rl Reddy, Hon’Bleआयकर अपील सं./I.T.A.No.175/Viz/2022 (ननधधारण वर्ा / Assessment Year : 2018-19) Eastern Warehouse Corporation Vs. Income Tax Officer Visakhapatnam Ward-1(1) [Pan : Aaafe3741J] Visakhapatnam आयकर अपील सं./I.T.A.No.179/Viz/2022 (ननधधारण वर्ा / Assessment Year : 2018-19) Sri Ranga Motors Vs Income Tax Officer Vizianagaram Ward-1 [Pan : Aabbfs8249P] Vizianagaram आयकर अपील सं./I.T.A.No.174/Viz/2022 (ननधधारण वर्ा / Assessment Year : 2019-20) Tetali Anil Kumar Vs. Income Tax Officer Visakhapatnam Ward-3(3) [Pan : Aaqpt9453L] Visakhapatnam आयकर अपील सं./I.T.A.No.184/Viz/2022 (ननधधारण वर्ा / Assessment Year : 2019-20) T.Srinivasa Rao & Co. Vs. Income Tax Officer Visakhapatnam Ward-1(1) [Pan : Aamft1310Q] Visakhapatnam

For Appellant: Shri GVN Hari, ARFor Respondent: Shri O.N.Hari Prasada Rao, DR
Section 139(1)Section 143(1)Section 36Section 36(1)(va)Section 43B

disallowance of deduction claimed under 69[section 10AA or under any of the provisions of Chapter VI-A under the heading "C.—Deductions in respect of certain incomes", if] the return is furnished beyond the due date specified under sub-section (1) of section 139; or (vi) addition of income appearing in Form 26AS or Form 16A or Form

T SRINIVASA RAO&CO,VISAKHAPATNAM vs. INCOME TAX OFFICER, WARD-1(1), VISAKHAPATNAM

In the result, appeals of the assessee are dismissed

ITA 184/VIZ/2022[2019-20]Status: DisposedITAT Visakhapatnam08 Mar 2023AY 2019-20

Bench: Shri Duvvuru Rl Reddy, Hon’Bleआयकर अपील सं./I.T.A.No.175/Viz/2022 (ननधधारण वर्ा / Assessment Year : 2018-19) Eastern Warehouse Corporation Vs. Income Tax Officer Visakhapatnam Ward-1(1) [Pan : Aaafe3741J] Visakhapatnam आयकर अपील सं./I.T.A.No.179/Viz/2022 (ननधधारण वर्ा / Assessment Year : 2018-19) Sri Ranga Motors Vs Income Tax Officer Vizianagaram Ward-1 [Pan : Aabbfs8249P] Vizianagaram आयकर अपील सं./I.T.A.No.174/Viz/2022 (ननधधारण वर्ा / Assessment Year : 2019-20) Tetali Anil Kumar Vs. Income Tax Officer Visakhapatnam Ward-3(3) [Pan : Aaqpt9453L] Visakhapatnam आयकर अपील सं./I.T.A.No.184/Viz/2022 (ननधधारण वर्ा / Assessment Year : 2019-20) T.Srinivasa Rao & Co. Vs. Income Tax Officer Visakhapatnam Ward-1(1) [Pan : Aamft1310Q] Visakhapatnam

For Appellant: Shri GVN Hari, ARFor Respondent: Shri O.N.Hari Prasada Rao, DR
Section 139(1)Section 143(1)Section 36Section 36(1)(va)Section 43B

disallowance of deduction claimed under 69[section 10AA or under any of the provisions of Chapter VI-A under the heading "C.—Deductions in respect of certain incomes", if] the return is furnished beyond the due date specified under sub-section (1) of section 139; or (vi) addition of income appearing in Form 26AS or Form 16A or Form

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

In the result, appeal of the assessee is allowed

ITA 141/VIZ/2025[2009-10]Status: DisposedITAT Visakhapatnam13 May 2025AY 2009-10

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

For Appellant: Shri MV Prasad, CAFor Respondent: Dr Satyasai Rath, CIT(DR)
Section 127Section 142(1)Section 143(1)Section 143(2)Section 143(3)Section 153ASection 245C(1)Section 245D

C) 2012-13 176,78,14,304 28,96,69,291 85,34,11,142 13,98,37,651 4. The Ld. AO also disallowed depreciation amounting to Rs.6,36,87,756/- on the bogus plant and machinery claimed by the assessee. Further, the Ld. AO also observed differences in stock wherein the excess stock was valued at Rs. 1