THE ELURU COOPERATIVE HOUSE MORTGAGE SOCIETY LTD.,,ELURU vs. INCOME-TAX OFFICER, WARD - 1,, ELURU

disallowance of deduction under section 80P(2)(a)(i) for both assessment years is restored to the file of the AO for de novo adjudication after considering all details. Regarding the addition of interest on NPAs for AY 2015-16, the Tribunal allowed the appeal and deleted the addition.", "result": "Partly Allowed", "sections": [ "250

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

disallowance under Section 14A r.w Rule 8D of Rs.\n15,42,448/-.\n11. Accordingly, the AO vide his order passed under section 143(3)\nr.w.s 144B of the Act, dated 20/09/2021, determined the income of the\nassessee company at Rs. 50,14,81,765/-.\n12. Aggrieved, the assessee company carried the matter in appeal\nbefore the CIT(A), who after

UNITED CHURCH,VISAKHAPATNAM vs. INCOME TAX OFFICER, EXEMPTION WARD, VISAKHAPATNAM

Accordingly, appeal filed by the assessee is allowed

disallowance of all expenditures. The assessee's alternative plea to be treated as an AOP and allow expenditure was considered.", "result": "Allowed", "sections": [ "143(1)", "11", "12AA", "143(3)", "250

MOHAMMED ALI SHAIK, ,VIJAYAWADA vs. THE INCOME TAX OFFICER, WARD-2(4), , VIJAYAWADA

In the result, appeal filed by the Assessee stands partly allowed

Bench: Shri N.K. Choudhry, Hon’Ble & Shri D.S. Sunder Singh, Hon'Ble

250(6) of the Income Tax Act, 1961 (hereinafter referred to as "Act") for the A.Y. 2012-13. 2. In this case, the only issue in controversy relates to the affirmation of partly disallowance of Rs. 28,61,410/- u/s section

THE ELURU COOPERATIVE HOUSE MORTGAGE SOCIETY LIMITED,ELURU vs. INCOME-TAX OFFICER, WARD - 1,, ELURU

sections": [ "80P(2)(a)(i)", "143(3)", "250", "142(1)", "45Q" ], "issues": "Whether the disallowance of deduction under Section 80P(2)(a)(i) for transactions

SRINIVASA RAO CHUNDURI,TANUKU vs. THE INCOME TAX OFFICER, WARD-2, TANUKU

In the result, appeal of the assessee is allowed

Bench: Shri Ravish Sood, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपीलसं./I.T.A.No.235/Viz/2024 (निर्धारण वर्ा/ Assessment Year: 2013-14) Srinivasa Rao Chunduri V. Income Tax Officer – Ward – 2 D.No. 33-8-20(4), Satya Homes Income Tax Office Kanchi Raju Vari Street Aayakar Bhavan Babu Gari Street, Tanuku – 534211 Sajjapuram, Tanuku – 534211 Andhra Pradesh Andhra Pradesh [Pan:Adwpc3135D] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) करदाता का प्रतततितित्व/ Assessee Represented By : Shri Gvn Hari, Advocate राजस्व का प्रतततितित्व/ Department Represented By : Dr. Aparna Villuri, Sr. Ar

disallowing the deduction claimed under section 54F of the Act. 3. On being aggreivedby the order of the Ld. AO, assessee filed an appeal before Ld. CIT(A), Rajamahendravaram. Ld. CIT(A), Rajamahendravaram vide his order dated 13.08.2019 affirmed that Ld. AO has not passed a speaking order for disposing the objections of the assessee for reopening of the case

NRI ACADEMY OF SICENCES,VIJAYAWADA vs. INCOME TAX OFFICER, (EXEMPTION CIRCLE), VIJAYAWADA

In the result, appeal of the assessee is allowed

Bench: Shri Vijay Pal Rao, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकरअपीलसं./I.T.A.No.213/Viz/2025 (निर्धारणवर्ा/ Assessment Year:2023-24) Vs. Nri Academy Of Sciences Income Tax Officer – Exemption 60-3-1/44 Yk Buildings Vijayawada Bus Route No. 5 Ramachandra Nagar Vijayawada, Currency Nagar S.O. Vijayawada (Urban) Krishna – 520008, Andhra Pradesh [Pan:Aaatn4207C] करदाता का प्रतततितित्व/ Assessee Represented By : Shri C. Subrahmanyam, Ca राजस्व का प्रतततितित्व/ Department Represented By : Dr. Aparna Villuri, Sr.Ar

250 of the Income Tax Act be set aside and the additions made by the Assessing Officer be deleted.” 5. The only issue emanating from the above grounds is with respect to disallowances made under section

VISAKHAPATNAM INDUSTRIAL WATER SUPPLY COMPANY LIMITED,VISAKHAPATNAM vs. DCIT, CIRCLE-5(1), VISAKHAPATNAM

In the result, the appeal by the assessee is allowed

Bench: Shri Sandeep Singh Karhail, Hon’Ble & Shri Omkareshwar Chidara, Hon’Bleआयकर अपील सं./I.T.A. No. 657/Viz/2025 (निर्धारण वर्ा/ Assessment Year:2012-13) Visakhapatnam Industrial Water V. Dy. Cit – Circle – 5(1) Supply Company Limited Visakhapatnam Gvmc Room No.204 Tenneti Bhavan, Asilmetta Junction Visakhapatnam – 530002 Andhra Pradesh [Pan: Aabcv2240H] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent)

250 Dt. 13.08.2025, is contrary to the facts of the case and the provisions of law. 2. The penalty order passed u/s. 271(1)(c) of the Income Tax Act, and upheld by the Learned CIT(A) is bad in law and void ab initio, as the notice issued under the said section is vague and fails to specify whether

VISAKHAPATNAM INDUSTRIAL WATER SUPPLY COMPANY LTD,VISAKHAPATNAM vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-5(1), VISAKHAPATNAM

In the result, appeals of the assessee are dismissed

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपील सं./I.T.A.Nos.137, 138 & 139/Viz/2023 (निर्धारण वर्ा/ Assessment Years: 2005-06, 2006-07 & 2007-08) Visakhapatnam Industrial Water V. Asst. Commissioner Of Income-Tax Circle – 4(1) Supply Company Limited Income Tax Office C/O. Gvmc, Room No. 204 Pratyakshakar Bhavan Teneti Bhavan, Asilmetta Junction Mvp Double Road Visakhapatnam – 530002 Visakhapatnam – 530017 Andhra Pradesh Andhra Pradesh [Pan:Aabcv2240H] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) आयकर अपील सं./I.T.A.No. 229/Viz/2023 (निर्धारण वर्ा / Assessment Year: 2012-13) Visakhapatnam Industrial Water V. Dy. Commissioner Of Income-Tax Circle – 5(1) Supply Company Limited Income Tax Office C/O. Gvmc, Room No. 204 Pratyakshakar Bhavan Teneti Bhavan, Asilmetta Junction Mvp Double Road Visakhapatnam – 530002 Visakhapatnam – 530017 Andhra Pradesh Andhra Pradesh [Pan:Aabcv2240H] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent)

250 / 2022-23 / 1050329864(1), ITBA/NFAC/S/250/2022-23/1050328414(1) dated 02.03.2023 for the A.Ys. 2005-06, 2006-07 & 2007-08 respectively and DIN & Order No ITBA/NFAC/S/250/2023-24/1053960802(1) dated 26.06.2023 for the A.Y. 2012-13, arising out of order passed under section 143(3) r.w.s. 263 of the Income Tax Act, 1961 (in short ‘Act’) dated 25.06.2014 and 30.03.2015. 2. Since the issue

VISAKHAPATNAM INDUSTRIAL WATER SUPPLY COMPANY LTD,VISAKHAPATNAM vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-4(1), VISAKHAPATNAM

In the result, appeals of the assessee are dismissed

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपील सं./I.T.A.Nos.137, 138 & 139/Viz/2023 (निर्धारण वर्ा/ Assessment Years: 2005-06, 2006-07 & 2007-08) Visakhapatnam Industrial Water V. Asst. Commissioner Of Income-Tax Circle – 4(1) Supply Company Limited Income Tax Office C/O. Gvmc, Room No. 204 Pratyakshakar Bhavan Teneti Bhavan, Asilmetta Junction Mvp Double Road Visakhapatnam – 530002 Visakhapatnam – 530017 Andhra Pradesh Andhra Pradesh [Pan:Aabcv2240H] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) आयकर अपील सं./I.T.A.No. 229/Viz/2023 (निर्धारण वर्ा / Assessment Year: 2012-13) Visakhapatnam Industrial Water V. Dy. Commissioner Of Income-Tax Circle – 5(1) Supply Company Limited Income Tax Office C/O. Gvmc, Room No. 204 Pratyakshakar Bhavan Teneti Bhavan, Asilmetta Junction Mvp Double Road Visakhapatnam – 530002 Visakhapatnam – 530017 Andhra Pradesh Andhra Pradesh [Pan:Aabcv2240H] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent)

250 / 2022-23 / 1050329864(1), ITBA/NFAC/S/250/2022-23/1050328414(1) dated 02.03.2023 for the A.Ys. 2005-06, 2006-07 & 2007-08 respectively and DIN & Order No ITBA/NFAC/S/250/2023-24/1053960802(1) dated 26.06.2023 for the A.Y. 2012-13, arising out of order passed under section 143(3) r.w.s. 263 of the Income Tax Act, 1961 (in short ‘Act’) dated 25.06.2014 and 30.03.2015. 2. Since the issue

VISAKHAPATNAM INDUSTRIAL WATER SUPPLY COMPANY LTD,VISAKHAPATNAM vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-4(1), VISAKHAPATNAM

In the result, appeals of the assessee are dismissed

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपील सं./I.T.A.Nos.137, 138 & 139/Viz/2023 (निर्धारण वर्ा/ Assessment Years: 2005-06, 2006-07 & 2007-08) Visakhapatnam Industrial Water V. Asst. Commissioner Of Income-Tax Circle – 4(1) Supply Company Limited Income Tax Office C/O. Gvmc, Room No. 204 Pratyakshakar Bhavan Teneti Bhavan, Asilmetta Junction Mvp Double Road Visakhapatnam – 530002 Visakhapatnam – 530017 Andhra Pradesh Andhra Pradesh [Pan:Aabcv2240H] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) आयकर अपील सं./I.T.A.No. 229/Viz/2023 (निर्धारण वर्ा / Assessment Year: 2012-13) Visakhapatnam Industrial Water V. Dy. Commissioner Of Income-Tax Circle – 5(1) Supply Company Limited Income Tax Office C/O. Gvmc, Room No. 204 Pratyakshakar Bhavan Teneti Bhavan, Asilmetta Junction Mvp Double Road Visakhapatnam – 530002 Visakhapatnam – 530017 Andhra Pradesh Andhra Pradesh [Pan:Aabcv2240H] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent)

250 / 2022-23 / 1050329864(1), ITBA/NFAC/S/250/2022-23/1050328414(1) dated 02.03.2023 for the A.Ys. 2005-06, 2006-07 & 2007-08 respectively and DIN & Order No ITBA/NFAC/S/250/2023-24/1053960802(1) dated 26.06.2023 for the A.Y. 2012-13, arising out of order passed under section 143(3) r.w.s. 263 of the Income Tax Act, 1961 (in short ‘Act’) dated 25.06.2014 and 30.03.2015. 2. Since the issue

VISAKHAPATNAM INDUSTRIAL WATER SUPPLY COMPANY LTD,VISAKHAPATNAM vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-4(1), VISAKHAPATNAM

In the result, appeals of the assessee are dismissed

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपील सं./I.T.A.Nos.137, 138 & 139/Viz/2023 (निर्धारण वर्ा/ Assessment Years: 2005-06, 2006-07 & 2007-08) Visakhapatnam Industrial Water V. Asst. Commissioner Of Income-Tax Circle – 4(1) Supply Company Limited Income Tax Office C/O. Gvmc, Room No. 204 Pratyakshakar Bhavan Teneti Bhavan, Asilmetta Junction Mvp Double Road Visakhapatnam – 530002 Visakhapatnam – 530017 Andhra Pradesh Andhra Pradesh [Pan:Aabcv2240H] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) आयकर अपील सं./I.T.A.No. 229/Viz/2023 (निर्धारण वर्ा / Assessment Year: 2012-13) Visakhapatnam Industrial Water V. Dy. Commissioner Of Income-Tax Circle – 5(1) Supply Company Limited Income Tax Office C/O. Gvmc, Room No. 204 Pratyakshakar Bhavan Teneti Bhavan, Asilmetta Junction Mvp Double Road Visakhapatnam – 530002 Visakhapatnam – 530017 Andhra Pradesh Andhra Pradesh [Pan:Aabcv2240H] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent)

250 / 2022-23 / 1050329864(1), ITBA/NFAC/S/250/2022-23/1050328414(1) dated 02.03.2023 for the A.Ys. 2005-06, 2006-07 & 2007-08 respectively and DIN & Order No ITBA/NFAC/S/250/2023-24/1053960802(1) dated 26.06.2023 for the A.Y. 2012-13, arising out of order passed under section 143(3) r.w.s. 263 of the Income Tax Act, 1961 (in short ‘Act’) dated 25.06.2014 and 30.03.2015. 2. Since the issue

NARSAPUR CHRISTIAN HOSPITAL ASSOCIATION,WEST GODAVARI vs. INCOME TAX OFFICER, EXEMPTION WARD, RAJAHMUNDRY

In the result, appeal of the assessee is partly allowed

sections": [ "11", "143(3)", "139(1)", "250" ], "issues": "Whether the disallowance of accumulated income is justified on grounds of late

DEVI SEA FOODS LIMITED,VISAKHAPATNAM vs. DEPUTY COMMISSIONER OF INCOME TAX , CIRCLE -3(1), VISAKHAPATNAM

In the result, appeal of the assessee is allowed

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपील सं./I.T.A.No.156/Viz/2022 (निर्धारण वर्ा / Assessment Year : 2018-19) M/S Devi Sea Foods Limited Vs. Deputy Commissioner Of 50-1-51/1, A.S.R.Nagar Income Tax Seethammadhara Circle-3(I) Visakhapatnam Visakhapatnam [Pan : Aabcd0248B] अपीलधथी की ओर से/ Appellant By : Shri D.Anand, Ar प्रत्यधथी की ओर से / Respondent By : Shri M.N.Murthy Naik, Cit(Dr) सुिवधई की तधरीख / Date Of Hearing : 01.12.2022 घोर्णध की तधरीख/Date Of Pronouncement : 16.12.2022 O R D E R Per Shri S.Balakrishnan:

section 14A of the Act will not be applicable. 4.3. Without prejudice to the above, while computing the average value of investments under Rule 8D(ii), the AO ought to have excluded the investments which did not yield dividend income. 5. The Appellant craves leave to add, alter, amend, substitute, rescind, modify and / or withdraw in any manner whatsoever

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

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

250/-. The return was summarily processed U/s. 143(1)(a) of the Act on 24/12/2021 determining the total loss at Rs. 767,34,29,796/-. Subsequently, the case was selected for 3 I.T.A.No.191, 192, 193, 194, 195, 196 & 197/Viz/2024 AP Power Generation Corporation Ltd scrutiny under CASS and statutory notices have been issued and served on the assessee calling

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

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

250/-. The return was summarily processed U/s. 143(1)(a) of the Act on 24/12/2021 determining the total loss at Rs. 767,34,29,796/-. Subsequently, the case was selected for 3 I.T.A.No.191, 192, 193, 194, 195, 196 & 197/Viz/2024 AP Power Generation Corporation Ltd scrutiny under CASS and statutory notices have been issued and served on the assessee calling

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

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

250/-. The return was summarily processed U/s. 143(1)(a) of the Act on 24/12/2021 determining the total loss at Rs. 767,34,29,796/-. Subsequently, the case was selected for 3 I.T.A.No.191, 192, 193, 194, 195, 196 & 197/Viz/2024 AP Power Generation Corporation Ltd scrutiny under CASS and statutory notices have been issued and served on the assessee calling

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

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

250/-. The return was summarily processed U/s. 143(1)(a) of the Act on 24/12/2021 determining the total loss at Rs. 767,34,29,796/-. Subsequently, the case was selected for 3 I.T.A.No.191, 192, 193, 194, 195, 196 & 197/Viz/2024 AP Power Generation Corporation Ltd scrutiny under CASS and statutory notices have been issued and served on the assessee calling