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25 results for “disallowance”+ Section 193clear

Sorted by relevance

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Key Topics

Section 143(3)14Addition to Income11Section 143(1)8Disallowance7Section 143(1)(a)6Section 14A6Section 406Section 37(1)6Section 154

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

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

ITA 314/VIZ/2025[2014-15]Status: DisposedITAT Visakhapatnam26 Nov 2025AY 2014-15

Bench: Shri Ravish Sood & Shri Balakrishnan S.

For Appellant: 1.Shri Karnjot Singh KhuranaFor Respondent: Shri Badicala Yadagiri, CIT-DR
Section 143(3)

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

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

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

Showing 1–20 of 25 · Page 1 of 2

5
Section 1485
Cash Deposit3
Business Income2
ITA 206/VIZ/2025[2018-19]Status: DisposedITAT Visakhapatnam26 Nov 2025AY 2018-19

Bench: Shri Ravish Sood & Shri Balakrishnan S.

For Appellant: 1.Shri Karnjot Singh KhuranaFor Respondent: Shri Badicala Yadagiri, CIT-DR
Section 143(3)

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

ANDHRA PRADESH POWER GENERATION CORPORATION LIMITED,VIJAYAWADA vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-1(1), VIJAYAWADA

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

ITA 193/VIZ/2024[2013-14]Status: DisposedITAT Visakhapatnam20 Aug 2025AY 2013-14

Bench: SHRI RAVISH SOOD, HON’BLE (Judicial Member), SHRI S BALAKRISHNAN HON’BLE (Accountant Member)

Section 143(1)(a)Section 143(3)Section 14ASection 37(1)Section 40

193, 194, 195, 196 & 197/Viz/2024 AP Power Generation Corporation Ltd assessee and cannot be considered as revenue income in the hands of the assessee for the impugned assessment year. Thus, the Ground No.2 raised by the assessee is allowed. 11. Ground No.3 is with respect to invoking of the provisions of section 14A of the Act by disallowing

ANDHRA PRADESH POWER GENERATION CORPORATION LIMITED,VIJAYAWADA vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-1(1), VIJAYAWADA

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

ITA 195/VIZ/2024[2017-18]Status: DisposedITAT Visakhapatnam20 Aug 2025AY 2017-18

Bench: SHRI RAVISH SOOD, HON’BLE (Judicial Member), SHRI S BALAKRISHNAN HON’BLE (Accountant Member)

Section 143(1)(a)Section 143(3)Section 14ASection 37(1)Section 40

193, 194, 195, 196 & 197/Viz/2024 AP Power Generation Corporation Ltd assessee and cannot be considered as revenue income in the hands of the assessee for the impugned assessment year. Thus, the Ground No.2 raised by the assessee is allowed. 11. Ground No.3 is with respect to invoking of the provisions of section 14A of the Act by disallowing

ANDHRA PRADESH POWER GENERATION CORPORATION LIMITED,VIJAYAWADA vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE 1(1), VIJAYAWADA

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

ITA 191/VIZ/2024[2016-17]Status: DisposedITAT Visakhapatnam20 Aug 2025AY 2016-17

Bench: SHRI RAVISH SOOD, HON’BLE (Judicial Member), SHRI S BALAKRISHNAN HON’BLE (Accountant Member)

Section 143(1)(a)Section 143(3)Section 14ASection 37(1)Section 40

193, 194, 195, 196 & 197/Viz/2024 AP Power Generation Corporation Ltd assessee and cannot be considered as revenue income in the hands of the assessee for the impugned assessment year. Thus, the Ground No.2 raised by the assessee is allowed. 11. Ground No.3 is with respect to invoking of the provisions of section 14A of the Act by disallowing

ANDHRA PRADESH POWER GENERATION CORPORATION LIMITED,VIJAYAWADA vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-1(1), VIJAYAWADA

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

ITA 192/VIZ/2024[2015-16]Status: DisposedITAT Visakhapatnam20 Aug 2025AY 2015-16

Bench: SHRI RAVISH SOOD, HON’BLE (Judicial Member), SHRI S BALAKRISHNAN HON’BLE (Accountant Member)

Section 143(1)(a)Section 143(3)Section 14ASection 37(1)Section 40

193, 194, 195, 196 & 197/Viz/2024 AP Power Generation Corporation Ltd assessee and cannot be considered as revenue income in the hands of the assessee for the impugned assessment year. Thus, the Ground No.2 raised by the assessee is allowed. 11. Ground No.3 is with respect to invoking of the provisions of section 14A of the Act by disallowing

ANDHRA PRADESH POWER GENERATION CORPORATION LIMITED,VIJAYAWADA vs. DEPUTY COMMISSIONER OF INCOME TAX,CIRCLE 1(1), VIJAYAWADA

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

ITA 197/VIZ/2024[2020-21]Status: DisposedITAT Visakhapatnam20 Aug 2025AY 2020-21

Bench: SHRI RAVISH SOOD, HON’BLE (Judicial Member), SHRI S BALAKRISHNAN HON’BLE (Accountant Member)

Section 143(1)(a)Section 143(3)Section 14ASection 37(1)Section 40

193, 194, 195, 196 & 197/Viz/2024 AP Power Generation Corporation Ltd assessee and cannot be considered as revenue income in the hands of the assessee for the impugned assessment year. Thus, the Ground No.2 raised by the assessee is allowed. 11. Ground No.3 is with respect to invoking of the provisions of section 14A of the Act by disallowing

ANDHRA PRADESH POWER GENERATION CORPORATION LIMITED,VIJAYAWADA vs. DEPUTY COMMISSIONER OF INCOME TAX,CIRCLE1(1), VIJAYAWADA

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

ITA 196/VIZ/2024[2018-19]Status: DisposedITAT Visakhapatnam20 Aug 2025AY 2018-19

Bench: SHRI RAVISH SOOD, HON’BLE (Judicial Member)

Section 143(1)(a)Section 143(3)Section 14ASection 37(1)Section 40

193, 194, 195, 196 & 197/Viz/2024 AP Power Generation Corporation Ltd assessee and cannot be considered as revenue income in the hands of the assessee for the impugned assessment year. Thus, the Ground No.2 raised by the assessee is allowed. 11. Ground No.3 is with respect to invoking of the provisions of section 14A of the Act by disallowing

THE SOCIETY FOR COLLEGIATE EDUCATION,VISAKHAPATNAM vs. DEPUTY COMMISSIONER OF INCOME TAX (EXEMPTIONS CIRCLE), VIJAYAWADA

In the result, appeal of the assessee is allowed

ITA 435/VIZ/2024[2021-22]Status: DisposedITAT Visakhapatnam28 Nov 2024AY 2021-22

Bench: Shri K. Narasimha Chary, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपीलसं./I.T.A.No.435/Viz/2024 (निर्धारण वर्ा/ Assessment Year: 2021-22) The Society For Collegiate Education V. Dcit (Exemptions) Exemption Circle D.No. 52-14-75 Income Tax Office New Resapuvanipalem C.R. Building “Annex” Visakhapatnam – 530013 M.G. Road Andhra Pradesh Vijayawada – 520002 Andhra Pradesh [Pan: Aaatt9499E] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent)

Section 11(2)Section 143(1)Section 154

section 11(2) for Rs. 3 crores and also disallowed the TDS credit for Rs. 1,736/-. 3. Aggrieved by the rectification order, assessee filed an appeal before Ld.CIT(A), NFAC, Delhi. Simultaneously, the Assessee also filed one more rectification petition before CPC, against the rectification order passed on 24.02.2023. Since the appeal before the Ld. CIT(A) was filed

THE KRISHNA DISTRICT LORRY OWNERS ASSOCIATIONS,VIJAYAWADA vs. INCOME TAX OFFICER, EXEMPTION WARD, RAJAHMUNDRY

In the result, appeal filed by the assessee is allowed

ITA 160/VIZ/2024[2018-19]Status: DisposedITAT Visakhapatnam04 Sept 2025AY 2018-19

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआईटीए. नं. / Ita No. 160/Viz/2024 (A.Y. 2018-19) The Krishna District Lorry Owners Associations V. Income Tax Officer –Exemption Ward 40-13-1/1, Near Benz Circle Rajahmundry Chandramoulipuram, Vijayawada – 520010 Andhra Pradesh [Pan:Aaatt4359H] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent)

Section 11Section 12ASection 143(2)Section 143(3)Section 2(15)Section 250

disallowing the claim made under section 11 and 12 of the Act. 3. On being aggrieved by the order of the Ld. AO, assessee filed an appeal before Ld. CIT(A). Assessee made similar submissions before Ld. CIT(A). Assessee also submitted before Ld. CIT(A) that the assessee was considered as a charitable society and the exemption under section

THE ACIT,, GUNTUR vs. TULASI SEEDS PVT,. LTD.,, GUNTUR

In the result, the appeals of the revenue are dismissed and the appeals of the assessee are partly allowed

ITA 55/VIZ/2016[2012-13]Status: DisposedITAT Visakhapatnam19 Jul 2019AY 2012-13

Bench: Shri V. Durga Rao& Shri D.S. Sunder Singhआयकर अपील सं./I.T.A.No.167/Viz/2015 & I.T.A.No.55/Viz/2016 (निर्धारण वर्ा/Assessment Year : 2011-12 & 2012-13) Asst. Commissioner Of Income Tax Vs. M/S Tulasi Seeds Private Ltd. Circle-2(1) D.No.6-4-6, Tulasi House Guntur 4/5, Arundelpet Guntur [Pan :Aaact8054C] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) आयकर अपील सं./ I.T.A.No.139/Viz/2015 & I.T.A.No.06/Viz/2016 (निर्धारण वर्ा/Assessment Year : 2011-12 & 2012-13) M/S Tulasi Seeds Private Ltd. Asst. Commissioner Of D.No.6-4-6, Tulasi House Income Tax 4/5, Arundelpet Circle-2(1) Guntur Guntur [Pan :Aaact8054C] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) रधजस्व की ओर से /Revenue By : Shri D.K.Sonowal, Cit Dr निर्धाऩरती की ओर से / Assessee By : Shri G.V.N.Hari, Ar सुिवधई की तधरीख / Date Of Hearing : 28.06.2019 घोर्णध की तधरीख/Date Of Pronouncement : 19 .07.2019

For Appellant: Shri G.V.N.Hari, ARFor Respondent: Shri D.K.Sonowal, CIT DR

disallowance. For the sake of clarity and convenience, we extract relevant part of the explanation given by the assessee company to the AO which reads as under : "It is to bring to your kind consideration that our understanding with the seed organizers is not at all job work or works contract. Normally in case of job work or works contract

TULASI SEEDS PVT.,LTD.,,VISAKHAPATNAM vs. THE ACIT,, GUNTUR

In the result, the appeals of the revenue are dismissed and the appeals of the assessee are partly allowed

ITA 139/VIZ/2015[2011-12]Status: DisposedITAT Visakhapatnam19 Jul 2019AY 2011-12

Bench: Shri V. Durga Rao& Shri D.S. Sunder Singhआयकर अपील सं./I.T.A.No.167/Viz/2015 & I.T.A.No.55/Viz/2016 (निर्धारण वर्ा/Assessment Year : 2011-12 & 2012-13) Asst. Commissioner Of Income Tax Vs. M/S Tulasi Seeds Private Ltd. Circle-2(1) D.No.6-4-6, Tulasi House Guntur 4/5, Arundelpet Guntur [Pan :Aaact8054C] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) आयकर अपील सं./ I.T.A.No.139/Viz/2015 & I.T.A.No.06/Viz/2016 (निर्धारण वर्ा/Assessment Year : 2011-12 & 2012-13) M/S Tulasi Seeds Private Ltd. Asst. Commissioner Of D.No.6-4-6, Tulasi House Income Tax 4/5, Arundelpet Circle-2(1) Guntur Guntur [Pan :Aaact8054C] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) रधजस्व की ओर से /Revenue By : Shri D.K.Sonowal, Cit Dr निर्धाऩरती की ओर से / Assessee By : Shri G.V.N.Hari, Ar सुिवधई की तधरीख / Date Of Hearing : 28.06.2019 घोर्णध की तधरीख/Date Of Pronouncement : 19 .07.2019

For Appellant: Shri G.V.N.Hari, ARFor Respondent: Shri D.K.Sonowal, CIT DR

disallowance. For the sake of clarity and convenience, we extract relevant part of the explanation given by the assessee company to the AO which reads as under : "It is to bring to your kind consideration that our understanding with the seed organizers is not at all job work or works contract. Normally in case of job work or works contract

TULASI SEEDS PVT. LTD.,,VISAKHAPATNAM vs. THE ACIT,, GUNTUR

In the result, the appeals of the revenue are dismissed and the appeals of the assessee are partly allowed

ITA 6/VIZ/2016[2012-13]Status: DisposedITAT Visakhapatnam19 Jul 2019AY 2012-13

Bench: Shri V. Durga Rao& Shri D.S. Sunder Singhआयकर अपील सं./I.T.A.No.167/Viz/2015 & I.T.A.No.55/Viz/2016 (निर्धारण वर्ा/Assessment Year : 2011-12 & 2012-13) Asst. Commissioner Of Income Tax Vs. M/S Tulasi Seeds Private Ltd. Circle-2(1) D.No.6-4-6, Tulasi House Guntur 4/5, Arundelpet Guntur [Pan :Aaact8054C] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) आयकर अपील सं./ I.T.A.No.139/Viz/2015 & I.T.A.No.06/Viz/2016 (निर्धारण वर्ा/Assessment Year : 2011-12 & 2012-13) M/S Tulasi Seeds Private Ltd. Asst. Commissioner Of D.No.6-4-6, Tulasi House Income Tax 4/5, Arundelpet Circle-2(1) Guntur Guntur [Pan :Aaact8054C] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) रधजस्व की ओर से /Revenue By : Shri D.K.Sonowal, Cit Dr निर्धाऩरती की ओर से / Assessee By : Shri G.V.N.Hari, Ar सुिवधई की तधरीख / Date Of Hearing : 28.06.2019 घोर्णध की तधरीख/Date Of Pronouncement : 19 .07.2019

For Appellant: Shri G.V.N.Hari, ARFor Respondent: Shri D.K.Sonowal, CIT DR

disallowance. For the sake of clarity and convenience, we extract relevant part of the explanation given by the assessee company to the AO which reads as under : "It is to bring to your kind consideration that our understanding with the seed organizers is not at all job work or works contract. Normally in case of job work or works contract

THE ACIT,, GUNTUR vs. M/S TULASI SEEDS PVT. LTD.,, GUNTUR

In the result, the appeals of the revenue are dismissed and the appeals of the assessee are partly allowed

ITA 167/VIZ/2015[2011-12]Status: DisposedITAT Visakhapatnam19 Jul 2019AY 2011-12

Bench: Shri V. Durga Rao& Shri D.S. Sunder Singhआयकर अपील सं./I.T.A.No.167/Viz/2015 & I.T.A.No.55/Viz/2016 (निर्धारण वर्ा/Assessment Year : 2011-12 & 2012-13) Asst. Commissioner Of Income Tax Vs. M/S Tulasi Seeds Private Ltd. Circle-2(1) D.No.6-4-6, Tulasi House Guntur 4/5, Arundelpet Guntur [Pan :Aaact8054C] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) आयकर अपील सं./ I.T.A.No.139/Viz/2015 & I.T.A.No.06/Viz/2016 (निर्धारण वर्ा/Assessment Year : 2011-12 & 2012-13) M/S Tulasi Seeds Private Ltd. Asst. Commissioner Of D.No.6-4-6, Tulasi House Income Tax 4/5, Arundelpet Circle-2(1) Guntur Guntur [Pan :Aaact8054C] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) रधजस्व की ओर से /Revenue By : Shri D.K.Sonowal, Cit Dr निर्धाऩरती की ओर से / Assessee By : Shri G.V.N.Hari, Ar सुिवधई की तधरीख / Date Of Hearing : 28.06.2019 घोर्णध की तधरीख/Date Of Pronouncement : 19 .07.2019

For Appellant: Shri G.V.N.Hari, ARFor Respondent: Shri D.K.Sonowal, CIT DR

disallowance. For the sake of clarity and convenience, we extract relevant part of the explanation given by the assessee company to the AO which reads as under : "It is to bring to your kind consideration that our understanding with the seed organizers is not at all job work or works contract. Normally in case of job work or works contract

SRI VARALAKSHMI JUTE TWINE MILLS PVT. LTD.,,RAJAM vs. THE ITO,, SRIKAKULAM

In the result, appeals filed by the Revenue in ITA

ITA 349/VIZ/2016[2012-2013]Status: DisposedITAT Visakhapatnam09 Feb 2018AY 2012-2013

Bench: Shri V. Durga Rao, Hon’Ble & Shri D.S. Sunder Singh, Hon’Bledcit, Circle-4(1), Vs. M/S. Sri Varalakshmi Jute Visakhapatnam. Twine Mills Pvt. Ltd., Bobbili Road, Rajam (Po), Srikakulam District. Pan No. Aadcs 1167 L Sri Varalakshmi Jute Twine Vs. Ito, Ward-3, Mills Pvt. Ltd., Bobbili Road, Srikakulam. Rajam (Po), Srikakulam Dist. Pan No. Aadcs 1167 L Acit, Circle-4(1), Vs. M/S. Sri Varalakshmi Jute Visakhapatnam. Twine Mills Pvt. Ltd., Bobbili Road, Rajam (Po), Srikakulam District. Pan No. Aadcs 1167 L Sri Varalakshmi Jute Twine Vs. Dcit, Circle-4(1), Mills Pvt. Ltd., Bobbili Road, Visakhapatnam. Rajam (Po), Srikakulam Dist. Pan No. Aadcs 1167 L (Appellants) (Respondents)

For Appellant: Shri Yogesh A. Thar &For Respondent: Shri T. Satyanandam – Sr.DR
Section 143(1)Section 143(3)

disallowance has been made for the first time this year which was not justified and was not in accordance with the principle laid down by the Hon'ble Supreme Court in the case of Radhasoami Satsang vs. CIT (193 ITR 321). The authorised representative also contended that the principle of consistency should be followed by the AO and relied

SRI VARALAKSHMI JUTE TWINE MILLS PRIVATE LIMITED,,RAJAM vs. DCIT, CIRCLE-4(1),, VISAKHAPATNAM

In the result, appeals filed by the Revenue in ITA

ITA 404/VIZ/2017[2013-2014]Status: DisposedITAT Visakhapatnam09 Feb 2018AY 2013-2014

Bench: Shri V. Durga Rao, Hon’Ble & Shri D.S. Sunder Singh, Hon’Bledcit, Circle-4(1), Vs. M/S. Sri Varalakshmi Jute Visakhapatnam. Twine Mills Pvt. Ltd., Bobbili Road, Rajam (Po), Srikakulam District. Pan No. Aadcs 1167 L Sri Varalakshmi Jute Twine Vs. Ito, Ward-3, Mills Pvt. Ltd., Bobbili Road, Srikakulam. Rajam (Po), Srikakulam Dist. Pan No. Aadcs 1167 L Acit, Circle-4(1), Vs. M/S. Sri Varalakshmi Jute Visakhapatnam. Twine Mills Pvt. Ltd., Bobbili Road, Rajam (Po), Srikakulam District. Pan No. Aadcs 1167 L Sri Varalakshmi Jute Twine Vs. Dcit, Circle-4(1), Mills Pvt. Ltd., Bobbili Road, Visakhapatnam. Rajam (Po), Srikakulam Dist. Pan No. Aadcs 1167 L (Appellants) (Respondents)

For Appellant: Shri Yogesh A. Thar &For Respondent: Shri T. Satyanandam – Sr.DR
Section 143(1)Section 143(3)

disallowance has been made for the first time this year which was not justified and was not in accordance with the principle laid down by the Hon'ble Supreme Court in the case of Radhasoami Satsang vs. CIT (193 ITR 321). The authorised representative also contended that the principle of consistency should be followed by the AO and relied

ACIT, CIRCLE-4(1), , VISAKHAPATNAM vs. SRI VARALAKSHMI JUTE TWINE MILLS PVT. LTD,, RAJAM

In the result, appeals filed by the Revenue in ITA

ITA 458/VIZ/2017[2013-2014]Status: DisposedITAT Visakhapatnam09 Feb 2018AY 2013-2014

Bench: Shri V. Durga Rao, Hon’Ble & Shri D.S. Sunder Singh, Hon’Bledcit, Circle-4(1), Vs. M/S. Sri Varalakshmi Jute Visakhapatnam. Twine Mills Pvt. Ltd., Bobbili Road, Rajam (Po), Srikakulam District. Pan No. Aadcs 1167 L Sri Varalakshmi Jute Twine Vs. Ito, Ward-3, Mills Pvt. Ltd., Bobbili Road, Srikakulam. Rajam (Po), Srikakulam Dist. Pan No. Aadcs 1167 L Acit, Circle-4(1), Vs. M/S. Sri Varalakshmi Jute Visakhapatnam. Twine Mills Pvt. Ltd., Bobbili Road, Rajam (Po), Srikakulam District. Pan No. Aadcs 1167 L Sri Varalakshmi Jute Twine Vs. Dcit, Circle-4(1), Mills Pvt. Ltd., Bobbili Road, Visakhapatnam. Rajam (Po), Srikakulam Dist. Pan No. Aadcs 1167 L (Appellants) (Respondents)

For Appellant: Shri Yogesh A. Thar &For Respondent: Shri T. Satyanandam – Sr.DR
Section 143(1)Section 143(3)

disallowance has been made for the first time this year which was not justified and was not in accordance with the principle laid down by the Hon'ble Supreme Court in the case of Radhasoami Satsang vs. CIT (193 ITR 321). The authorised representative also contended that the principle of consistency should be followed by the AO and relied

THE DCIT,, VISAKHAPATNAM vs. SRI VARALAKSHMI JUTE MILLS PVT LTD,, SRIKAKULAM

In the result, appeals filed by the Revenue in ITA

ITA 340/VIZ/2016[2012-2013]Status: DisposedITAT Visakhapatnam09 Feb 2018AY 2012-2013

Bench: Shri V. Durga Rao, Hon’Ble & Shri D.S. Sunder Singh, Hon’Bledcit, Circle-4(1), Vs. M/S. Sri Varalakshmi Jute Visakhapatnam. Twine Mills Pvt. Ltd., Bobbili Road, Rajam (Po), Srikakulam District. Pan No. Aadcs 1167 L Sri Varalakshmi Jute Twine Vs. Ito, Ward-3, Mills Pvt. Ltd., Bobbili Road, Srikakulam. Rajam (Po), Srikakulam Dist. Pan No. Aadcs 1167 L Acit, Circle-4(1), Vs. M/S. Sri Varalakshmi Jute Visakhapatnam. Twine Mills Pvt. Ltd., Bobbili Road, Rajam (Po), Srikakulam District. Pan No. Aadcs 1167 L Sri Varalakshmi Jute Twine Vs. Dcit, Circle-4(1), Mills Pvt. Ltd., Bobbili Road, Visakhapatnam. Rajam (Po), Srikakulam Dist. Pan No. Aadcs 1167 L (Appellants) (Respondents)

For Appellant: Shri Yogesh A. Thar &For Respondent: Shri T. Satyanandam – Sr.DR
Section 143(1)Section 143(3)

disallowance has been made for the first time this year which was not justified and was not in accordance with the principle laid down by the Hon'ble Supreme Court in the case of Radhasoami Satsang vs. CIT (193 ITR 321). The authorised representative also contended that the principle of consistency should be followed by the AO and relied

ALLADI KRISHNA PRASAD,MANDALAPARRU vs. THE INCOME TAX OFFICER, WARD-1, , TADEPALLIGUDEM

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

ITA 172/VIZ/2024[2017-18]Status: DisposedITAT Visakhapatnam13 Feb 2025AY 2017-18

Bench: Shri K. Narasimha Chary, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपीलसं./I.T.A.No.172/Viz/2024 (निर्धारण वर्ा/ Assessment Year: 2017-18) Alladi Krishna Prasad V. Income Tax Officer – Ward – 1 Aayakar Bhawan D.No. 3-73, Mandalaparru D.No. 2-1-56/1 Nidamarru Mandal Opp. Punjab National Bank West Godavari – 534198 K.N. Road, Tadepalligudem – 534101 Andhra Pradesh Andhra Pradesh [Pan: Bcjpa7058L] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent)

Section 139Section 142(1)Section 144

193/- by making an addition of Rs. 39,34,800/- under section 69A of the Act on account of cash deposits and Rs. 53,80,393/- under section 69A on account of credits. 4. On being aggrieved, assessee preferred an appeal before Ld. CIT(A) and filed his submissions and evidences. After considering the submissions of the assessee

VAKA GHANTA NAGESWARARAO,GUNTUR vs. INCOME TAX OFFICER, WARD - 1, TENALI

In the result, appeal filed by the assessee is allowed

ITA 251/VIZ/2025[2015-16]Status: DisposedITAT Visakhapatnam10 Jul 2025AY 2015-16

Bench: Shri Ravish Sood, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपीलसं./I.T.A.No.251/Viz/2025 (निर्धारण वर्ा/ Assessment Year: 2015-16) Vs. Income Tax Officer-Ward – 1 Vaka Ghanta Nageswararao 4-82-A, Gullapalli Tenali -522201 Goudapalem, Cherukapalli Mandal Andhra Pradesh Guntur – 522309 Andhra Pradesh [Pan:Afjpn4315H] (अपीलधर्थी/Appellant) (प्रत्यर्थी/Respondent) : Shri Malladi Muralidhar, Ca करदाता का प्रतततितित्व/ Assessee Represented By राजस्व का प्रतततितित्व/ Department Represented By : Dr.Aparna Villuri, Sr. Ar

Section 142(1)Section 143(2)Section 147Section 148Section 148ASection 149(1)(b)Section 250(6)Section 69ASection 80C

disallowed an amount of Rs.1,85,500/- being claim made by the assessee towards interest on borrowed capital and deduction claimed u/s. 80C of the Act. 3. On being aggrieved by the order of the Ld. AO, assessee filed an appeal before Ld. CIT(A). Ld. CIT(A) after carefully examining the submissions made by the assessee, dismissed the appeal