Search: disallowance

ARABOLU VENKATA NAGA DEEPATHI REPRESENTED BY POWER OF ATTORNEY HOLDER, N. SATYARAMANUJAMM ,VISAKHAPATNAM vs. INCOME TAX OFFICER(INTERNATIONAL TAXATION), VISAKHAPATNAM

In the result, the appeal fails and the same is hereby dismissed

ITA 178/VIZ/2018[2010-2011]Status: HeardITAT Visakhapatnam28 Mar 2022AY 2010-2011

Bench: Shri Laliet Kumar, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपील सं./I.T.A.No.178/Viz/2018 (ननधधारण वर्ा/ Assessment Year : 2010-11) Smt.Arabolu Venkata Naga Deepthi Vs. Income Tax Officer Rep. By Power Of Attorney Holder (International Taxation) Smt. N.Satyaramanujam Visakhapatnam Flat No.403, Dhanna Apartments Seethammadhara Visakhapatnam [Pan : Atcpa6413A] (अपीलाथी/ Appellant) (प्रत्यथी/ Respondent)

For Appellant: Shri I.Kama Sastry, ARFor Respondent: Shri SPG Mudaliar, DR

Section 143(2)Section 148Section 195Section 201(1)Section 234ASection 54Section 54F

234A; 234B and 234C and the Id. CIT (Appeals) is not correct in confirming the levy/charge of interest. 3. The above grounds are mutually exclusive and without prejudice to one another. 4. The appellant craves leave to add to, amend, alter, modify, delete all or any of the above grounds appeal. 3. Brief facts of the case are that

ANDHRA PAPER LIMITED,RAJAHMUNDRY vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-1, RAJAHMUNDRY

In the result, appeal of the assessee is dismissed

ITA 349/VIZ/2024[2020-21]Status: DisposedITAT Visakhapatnam05 Dec 2025AY 2020-21

Bench: Shri Ravish Sood, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपील सं./I.T.A.No.349/Viz/2024 (निर्धारण वर्ा/ Assessment Year:2020-21) Vs. Acit – Circle -1 Andhra Paper Limited 14-6-9, Admin Office Veerabhadrapuram Kateru Road Rajahmundry-533101 Sri Ramnagar S.O. (Rajahmundry) Andhra Pradesh Rajahmundry (Urban) East Godavari – 533105 Andhra Pradesh [Pan: Aaact8849D]

Section 142(1)Section 143(2)Section 143(3)Section 92C

section 234A of the Act amounting to Rs. 47,937/- without considering that the return of income has been furnished within the due date prescribed for the year under consideration. 11. The Appellant craves leave to add to and/ or amend, alter, modify or rescind the grounds hereinabove before or at the time of hearing of the appeal.” 10. Ground

GVK POWER & INFRASTRUCTURE LIMITED,KADIYAM vs. THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-2(1),, RAJAHMUNDRY

In the result, appeal of the assessee is allowed

ITA 553/VIZ/2018[2014-15]Status: DisposedITAT Visakhapatnam03 Apr 2019AY 2014-15

Bench: Shri V. Durga Rao& Shri D.S. Sunder Singhआयकरअपीलसं./I.T.A.No.553/Viz/2018 (ननधधारण वर्ा/Assessment Year:2014-15) M/S Gvk Power & Infrastructure Ltd. Vs. Asst.Commissioner Of D.No.5-48, Gvk Power Plant Income Tax Jegurupadu, Kadiyammandal Circle-2(1) East Godavari Rajamahendravaram [Pan :Aaacj5599A] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) अपीलधथी की ओ रसे/ Appellant By Shri G.V.N.Hari, Ar प्रत्यधथी की ओर से/ Respondent By Shri D.K.Sonowal, Cit Dr सुनवधई की तधरीख / Date Of Hearing : 21.03.2019 घोर्णध की तधरीख/Date Of Pronouncement : 03.04.2019

Section 139Section 143(3)Section 14ASection 36Section 5

disallowance was proposed to be made. Therefore, argued that the scheme of assessment u/s 144C does not permit the AO to make the additions which are not proposed in the draft assessment order. Hence, requested to delete the additions and allow the appeal of the assessee. 30. On the other hand, the Ld.DR supported the orders of the lower authorities

VENKATA SATYA LAKSHMI KANTHA RAO GRANDHI,GUNTUR vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-1(1), GUNTUR

In the result, appeal filed by the assessee is dismissed

ITA 93/VIZ/2024[2021-22]Status: DisposedITAT Visakhapatnam27 Feb 2025AY 2021-22

Bench: Shri Laliet Kumar, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपीलसं./I.T.A.No.93/Viz/2024 (निर्धारण वर्ा/ Assessment Years: 2021-22) Venkata Satya Lakshmi Kantha Rao V. Dcit, Grandhi, Circle-1(1), Guntur. Guntur. [Pan: Aatpn3851F] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent)

Section 143(1)Section 234ASection 234CSection 36(1)(va)

section 36(1)(va) of the Act, the CPC is within its powers to disallow a wrong claim made by the assessee while filing the return of income which is apparent on record. Accordingly, this ground raised by the assessee is dismissed. 9. Regarding Ground No.5, the assessee has challenged the levy of interest U/s. 234A

SURESH KUMAR JAIN,VISAKHAPATNAM vs. THE ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, , VISAKHAPATNAM

Appeal of the assessee is partly allowed

ITA 585/VIZ/2019[2014-2015]Status: DisposedITAT Visakhapatnam11 Dec 2019AY 2014-2015

Bench: Shri V. Durga Rao& Shri D.S. Sunder Singhs.A.No.69/Viz/2019 To 71/Viz/2019 (Arising Out Of I.T.A. Nos. 585-587/Viz/2019 Respectively) (निर्धारण वर्ा/Assessment Year : 2014-15 To 2016-17 Respectively) Sri Suresh Kumar Jain Vs. Asst.Commissioner Of D.No.50-50-38/9 Income Tax Tpt Colony Central Circle-1 Seethammadhara Visakhapatnam Visakhapatnam [Pan : Adzpj5028K] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) आयकर अपील सं./I.T.A.No. 585/Viz/2019 To 587/Viz/2019 (निर्धारण वर्ा/Assessment Year : 2014-15 To 2016-17 Respectively) Sri Suresh Kumar Jain Vs. Asst.Commissioner Of D.No.50-50-38/9 Income Tax Tpt Colony Central Circle-1 Seethammadhara Visakhapatnam Visakhapatnam [Pan : Adzpj5028K] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) निर्धाऩरती की ओर से / Assessee By : Shri G.V.N.Hari, Ar रधजस्व की ओर से /Revenue By : Shri T.S.N.Murthy, Cit, Dr सुिवधई की तधरीख / Date Of Hearing : 18.11.2019 घोर्णध की तधरीख/Date Of Pronouncement : 11.12.2019

For Appellant: Shri G.V.N.Hari, ARFor Respondent: Shri T.S.N.Murthy, CIT, DR

Section 132Section 143(2)Section 143(3)Section 153ASection 69ASection 80I

disallowed the deduction claimed by the assessee u/s 80IA and accordingly made the addition. 16 S.A. No.69/Viz/2019 to 71/Viz/2019 and I.T.A Nos.585/Viz/2019 to 587/Viz/2019, A.Y.2014-15 to 2016-17 Sri Suresh Kumar Jain, Visakhapatnam 20. Against the order of the AO, the assessee went on appeal before the CIT(A) and the Ld.CIT(A) dismissed the appeal of the assessee. Against

SURESH KUMAR JAIN,VISAKHAPATNAM vs. THE ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, VISAKHAPATNAM

Appeal of the assessee is partly allowed

ITA 586/VIZ/2019[2015-2016]Status: DisposedITAT Visakhapatnam11 Dec 2019AY 2015-2016

Bench: Shri V. Durga Rao& Shri D.S. Sunder Singhs.A.No.69/Viz/2019 To 71/Viz/2019 (Arising Out Of I.T.A. Nos. 585-587/Viz/2019 Respectively) (निर्धारण वर्ा/Assessment Year : 2014-15 To 2016-17 Respectively) Sri Suresh Kumar Jain Vs. Asst.Commissioner Of D.No.50-50-38/9 Income Tax Tpt Colony Central Circle-1 Seethammadhara Visakhapatnam Visakhapatnam [Pan : Adzpj5028K] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) आयकर अपील सं./I.T.A.No. 585/Viz/2019 To 587/Viz/2019 (निर्धारण वर्ा/Assessment Year : 2014-15 To 2016-17 Respectively) Sri Suresh Kumar Jain Vs. Asst.Commissioner Of D.No.50-50-38/9 Income Tax Tpt Colony Central Circle-1 Seethammadhara Visakhapatnam Visakhapatnam [Pan : Adzpj5028K] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) निर्धाऩरती की ओर से / Assessee By : Shri G.V.N.Hari, Ar रधजस्व की ओर से /Revenue By : Shri T.S.N.Murthy, Cit, Dr सुिवधई की तधरीख / Date Of Hearing : 18.11.2019 घोर्णध की तधरीख/Date Of Pronouncement : 11.12.2019

For Appellant: Shri G.V.N.Hari, ARFor Respondent: Shri T.S.N.Murthy, CIT, DR

Section 132Section 143(2)Section 143(3)Section 153ASection 69ASection 80I

disallowed the deduction claimed by the assessee u/s 80IA and accordingly made the addition. 16 S.A. No.69/Viz/2019 to 71/Viz/2019 and I.T.A Nos.585/Viz/2019 to 587/Viz/2019, A.Y.2014-15 to 2016-17 Sri Suresh Kumar Jain, Visakhapatnam 20. Against the order of the AO, the assessee went on appeal before the CIT(A) and the Ld.CIT(A) dismissed the appeal of the assessee. Against

SURESH KUMAR JAIN,VISAKHAPATNAM vs. THE ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, VISAKHAPATNAM

Appeal of the assessee is partly allowed

ITA 587/VIZ/2019[2016-2017]Status: DisposedITAT Visakhapatnam11 Dec 2019AY 2016-2017

Bench: Shri V. Durga Rao& Shri D.S. Sunder Singhs.A.No.69/Viz/2019 To 71/Viz/2019 (Arising Out Of I.T.A. Nos. 585-587/Viz/2019 Respectively) (निर्धारण वर्ा/Assessment Year : 2014-15 To 2016-17 Respectively) Sri Suresh Kumar Jain Vs. Asst.Commissioner Of D.No.50-50-38/9 Income Tax Tpt Colony Central Circle-1 Seethammadhara Visakhapatnam Visakhapatnam [Pan : Adzpj5028K] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) आयकर अपील सं./I.T.A.No. 585/Viz/2019 To 587/Viz/2019 (निर्धारण वर्ा/Assessment Year : 2014-15 To 2016-17 Respectively) Sri Suresh Kumar Jain Vs. Asst.Commissioner Of D.No.50-50-38/9 Income Tax Tpt Colony Central Circle-1 Seethammadhara Visakhapatnam Visakhapatnam [Pan : Adzpj5028K] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) निर्धाऩरती की ओर से / Assessee By : Shri G.V.N.Hari, Ar रधजस्व की ओर से /Revenue By : Shri T.S.N.Murthy, Cit, Dr सुिवधई की तधरीख / Date Of Hearing : 18.11.2019 घोर्णध की तधरीख/Date Of Pronouncement : 11.12.2019

For Appellant: Shri G.V.N.Hari, ARFor Respondent: Shri T.S.N.Murthy, CIT, DR

Section 132Section 143(2)Section 143(3)Section 153ASection 69ASection 80I

disallowed the deduction claimed by the assessee u/s 80IA and accordingly made the addition. 16 S.A. No.69/Viz/2019 to 71/Viz/2019 and I.T.A Nos.585/Viz/2019 to 587/Viz/2019, A.Y.2014-15 to 2016-17 Sri Suresh Kumar Jain, Visakhapatnam 20. Against the order of the AO, the assessee went on appeal before the CIT(A) and the Ld.CIT(A) dismissed the appeal of the assessee. Against