DEPUTY COMMISSIONER OF INCOME TAX, GUNTUR vs. VENKATRAMA POULTRIES PVT. LTD, GUNTUR

disallowed bogus purchases at 10%.", "result": "Dismissed", "sections": [ "Section 132", "Section 133A", "Section 147", "Section 148", "Section 142(1)", "Section

PANDALAPAKA PRIMARY AGRICULTURAL CO-OP SOCIETY LTD,EAST GODAVARI vs. INCOME-TAX OFFICER, WARD-1, KAKINADA

142(1) of the Act on 07.07.2023 was issued and served\non the assessee. In compliance, assessee filed a reply on 14.08.2023\nenclosing the Registration details and other documents as detailed in the order\nof the Ld. AO. Ld. AO noticed that the assessee while filing the return of\nincome claimed deduction of Rs.49,53,669/- under section

DEPUTY COMMISSIONER OF INCOME TAX, VIJAYAWADA vs. NS HEALTHCARE SERVICES PRIVATE LIMITED, VIJAYAWADA

In the results, appeals filed by the revenue in ITA Nos

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

142(1) of the Act dated 03.03.2023 was issued to the assessee to substantiate with documentary evidences with respect to the non-submission of suppressed receipts. In response, assessee submitted that unaccounted turnover is only Rs.9,68,57,096/- as against the turnover worked out by the department at Rs.11,62,88,617/-. Ld. AO further noticed that assessee

NS HEALTHCARE SERVICES PRIVATE LIMITED,VIJAYAWADA vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, VIJAYAWADA

In the results, appeals filed by the revenue in ITA Nos

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

142(1) of the Act dated 03.03.2023 was issued to the assessee to substantiate with documentary evidences with respect to the non-submission of suppressed receipts. In response, assessee submitted that unaccounted turnover is only Rs.9,68,57,096/- as against the turnover worked out by the department at Rs.11,62,88,617/-. Ld. AO further noticed that assessee

DEPUTY COMMISSIONER OF INCOME TAX, VIJAYAWADA vs. NS HEALTHCARE SERVICES PRIVATE LIMITED, VIJAYAWADA

In the results, appeals filed by the revenue in ITA Nos

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

142(1) of the Act dated 03.03.2023 was issued to the assessee to substantiate with documentary evidences with respect to the non-submission of suppressed receipts. In response, assessee submitted that unaccounted turnover is only Rs.9,68,57,096/- as against the turnover worked out by the department at Rs.11,62,88,617/-. Ld. AO further noticed that assessee

NS HEALTHCARE SERVICES PRIVATE LIMITED,VIJAYAWADA vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, VIJAYAWADA

In the results, appeals filed by the revenue in ITA Nos

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

142(1) of the Act dated 03.03.2023 was issued to the assessee to substantiate with documentary evidences with respect to the non-submission of suppressed receipts. In response, assessee submitted that unaccounted turnover is only Rs.9,68,57,096/- as against the turnover worked out by the department at Rs.11,62,88,617/-. Ld. AO further noticed that assessee

DEPUTY COMMISSIONER OF INCOME TAX, VIJAYAWADA vs. NS HEALTHCARE SERVICES PRIVATE LIMITED, VIJAYAWADA

In the results, appeals filed by the revenue in ITA Nos

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

142(1) of the Act dated 03.03.2023 was issued to the assessee to substantiate with documentary evidences with respect to the non-submission of suppressed receipts. In response, assessee submitted that unaccounted turnover is only Rs.9,68,57,096/- as against the turnover worked out by the department at Rs.11,62,88,617/-. Ld. AO further noticed that assessee

NS HEALTHCARE SERVICES PRIVATE LIMITED,VIJAYAWADA vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, VIJAYAWADA

In the results, appeals filed by the revenue in ITA Nos

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

142(1) of the Act dated 03.03.2023 was issued to the assessee to substantiate with documentary evidences with respect to the non-submission of suppressed receipts. In response, assessee submitted that unaccounted turnover is only Rs.9,68,57,096/- as against the turnover worked out by the department at Rs.11,62,88,617/-. Ld. AO further noticed that assessee

DEPUTY COMMISSIONER OF INCOME TAX, VIJAYAWADA vs. NS HEALTHCARE SERVICES PRIVATE LIMITED, VIJAYAWADA

In the results, appeals filed by the revenue in ITA Nos

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

142(1) of the Act dated 03.03.2023 was issued to the assessee to substantiate with documentary evidences with respect to the non-submission of suppressed receipts. In response, assessee submitted that unaccounted turnover is only Rs.9,68,57,096/- as against the turnover worked out by the department at Rs.11,62,88,617/-. Ld. AO further noticed that assessee

NS HEALTHCARE SERVICES PRIVATE LIMITED,VIJAYAWADA vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, VIJAYAWADA

In the results, appeals filed by the revenue in ITA Nos

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

142(1) of the Act dated 03.03.2023 was issued to the assessee to substantiate with documentary evidences with respect to the non-submission of suppressed receipts. In response, assessee submitted that unaccounted turnover is only Rs.9,68,57,096/- as against the turnover worked out by the department at Rs.11,62,88,617/-. Ld. AO further noticed that assessee

THE GUNDUGOLANU LARGE SIZE COOPERATIVE SOCIETY LIMITED ,GUNDUGOLANU vs. NFAC, DELHI

sections": [ "143(3)", "143(3A)", "143(3B)", "142(1)", "143(2)", "80P(2)(a)(i)", "80P(2)(d)" ], "issues": "Disallowance

DCIT, CENTRAL CIRCLE-1, VISAKHAPATNAM vs. GVA INDUSTRIES PVT. LTD., DHAMTARI

142(1)", "Section 68", "Section 69C" ], "issues": "Whether the disallowance of entire bogus purchases as made by the AO and restricted

DCIT, CENTRAL CIRCLE-1, VISAKHAPATNAM vs. GVA INDUSTRIES PVT. LTD., DHAMTARI

142(1)", "Section 68", "Section 69C"], "issues": "Whether the disallowance of bogus purchases was correctly restricted by the CIT(A) or if the entire

THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-1(1), , VISAKHAPATNAM vs. ALFA ELECTRONIC SERVICES(INDIA) PRIVATE LIMITED,, VISAKHAPATNAM

In the result, appeal filed by the revenue is allowed

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपीलसं./I.T.A.Nos. 50, 51 & 53/Viz/2021 (निर्धारण वर्ा/ Assessment Years: 2013-14, 2014-15 & 2015-16) Acit – Circle – 1(1) V. M/S. Alfa Electronic Services (India) Prathyakshakar Bhavan, Sector – 8 Private Limited Mvp Double Road, 49-22-5, Sri Sai Mansions Visakhapatnam – 530017 Lalitha Nagar, Visakhapatnam – 530016 Andhra Pradesh Andhra Pradesh [Pan: Aahca3583E] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent)

142(1) dated 22.06.2015 was issued and served on the assessee due to change in the incumbent. In response, assessee’s Authorized Representative appeared and filed submissions as called for from time to time. A survey under section 133A of the Act was carried out at the business premises of the assessee on 15.12.2015 and during the course of survey

THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-1(1),, VISAKHAPATNAM vs. ALFA ELECTRONIC SERVICES(INDIA) PRIVATE LIMITED, VISAKHAPTNAM

In the result, appeal filed by the revenue is allowed

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपीलसं./I.T.A.Nos. 50, 51 & 53/Viz/2021 (निर्धारण वर्ा/ Assessment Years: 2013-14, 2014-15 & 2015-16) Acit – Circle – 1(1) V. M/S. Alfa Electronic Services (India) Prathyakshakar Bhavan, Sector – 8 Private Limited Mvp Double Road, 49-22-5, Sri Sai Mansions Visakhapatnam – 530017 Lalitha Nagar, Visakhapatnam – 530016 Andhra Pradesh Andhra Pradesh [Pan: Aahca3583E] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent)

142(1) dated 22.06.2015 was issued and served on the assessee due to change in the incumbent. In response, assessee’s Authorized Representative appeared and filed submissions as called for from time to time. A survey under section 133A of the Act was carried out at the business premises of the assessee on 15.12.2015 and during the course of survey

THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-1(1),, VISAKHAPATNAM vs. ALFA ELECTRONIC SERVICES(INDIA) PRIVATE LIMITED, VISAKHAPTNAM

In the result, appeal filed by the revenue is allowed

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपीलसं./I.T.A.Nos. 50, 51 & 53/Viz/2021 (निर्धारण वर्ा/ Assessment Years: 2013-14, 2014-15 & 2015-16) Acit – Circle – 1(1) V. M/S. Alfa Electronic Services (India) Prathyakshakar Bhavan, Sector – 8 Private Limited Mvp Double Road, 49-22-5, Sri Sai Mansions Visakhapatnam – 530017 Lalitha Nagar, Visakhapatnam – 530016 Andhra Pradesh Andhra Pradesh [Pan: Aahca3583E] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent)

142(1) dated 22.06.2015 was issued and served on the assessee due to change in the incumbent. In response, assessee’s Authorized Representative appeared and filed submissions as called for from time to time. A survey under section 133A of the Act was carried out at the business premises of the assessee on 15.12.2015 and during the course of survey

GOWRIPATNAM PRIMARY AGRICULTURAL COOPERATIVE CREDIT SOCIETY LIMITED,GOWRIPATNAM vs. ITO, WARD-1, TADEPALLIGUDEM

disallowed because the return was filed under Section 139(4) and not within the due date under Section 139(1), as per Section 80AC.", "result": "Allowed/Dismissed/Partly Allowed/Remanded", "sections": [ "147", "144", "139(1)", "148", "143(2)", "142

DCIT, CIRCLE - 3(1), VISAKHAPATNAM vs. NORD ANGLIA EDUCATION INFRASTRUCTURE PRIVATE LIMITED, VISAKHAPATNAM

In the result, all the appeals filed by the revenue, viz

Bench: Shri Ravish Sood & Shri Balakrishnan S.

disallowance under Section 14A of Rs. 15,42,488/- Private Limited vs. DCIT made by the AO by an amount of Rs. 20,585/-, i.e., the exempt income earned by the assessee company during the subject year. 20. Per Contra, Shri. Karanjot Singh Khurana, Advocate – Ld. Authorized Representative (for short, “AR”) for the assessee company, at the threshold of hearing