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18 results for “disallowance”+ Section 270Aclear

Sorted by relevance

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Key Topics

Section 270A38Penalty15Section 14413Section 142(1)13Section 25012Section 143(3)10Section 14710Section 5710Deduction10Section 148

ACIT, EXEMPTION CIRCLE,, VIJAYAWADA vs. MOTHER THERESSA EDUCATIONAL SOCIETY, CHAITANYANAGAR

In the result, appeal of the assessee is allowed

ITA 163/VIZ/2024[2018]Status: DisposedITAT Visakhapatnam24 Oct 2024

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

Section 11Section 12ASection 143(3)Section 270ASection 274Section 80G

disallowance made on account of depreciation. He further submitted that there is no leakage of revenue and no tax is payable or no Page No. 5 I.T.A. Nos. 163&229/VIZ/2024 C.O. No. 01/VIZ/2024 Mother Theressa Educational Society income has escaped tax. The Ld.AR referring to Sub-Section (2) of section 270A

MOTHER THERESSA EDUCATIONAL SOCIETY,AMALAPURAM vs. ASSISTANT COMMISSIONER OF INCOME TAX, EXEMPTION CIRCLE, VIJAYAWADA

9
Addition to Income9
Natural Justice8

In the result, appeal of the assessee is allowed

ITA 229/VIZ/2024[2018-19]Status: DisposedITAT Visakhapatnam24 Oct 2024AY 2018-19

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

Section 11Section 12ASection 143(3)Section 270ASection 274Section 80G

disallowance made on account of depreciation. He further submitted that there is no leakage of revenue and no tax is payable or no Page No. 5 I.T.A. Nos. 163&229/VIZ/2024 C.O. No. 01/VIZ/2024 Mother Theressa Educational Society income has escaped tax. The Ld.AR referring to Sub-Section (2) of section 270A

DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE 3(1), VISAKHAPATNAM vs. MURALIKRISHNA VADDI, VISAKHAPATNAM

In the result, the appeal of the Revenue is dismissed

ITA 494/VIZ/2024[2018-19]Status: HeardITAT Visakhapatnam28 Apr 2025AY 2018-19

Bench: Shri Vijay Pal Rao, Vice-A N D Shri Balakrishnan, S.आ.अपी.सं /Ita No.494/Viz/2024 (िनधा"रण वष"/Assessment Year: 2018-19) Dy. Cit Vs. Shri Muralikrishna Vaddi Circle 3(1) Visakhapatnam Visakhapatnam Pan: Awmpv9717D (Appellant) (Respondent) िनधा""रती "ारा/Assessee By: Shri A Chakradhar, Ca (Hybrid) राज" व "ारा/Revenue By:: Dr. Aparna Villuri, Sr. Ar सुनवाई की तारीख/Date Of Hearing: 22/04/2025 घोषणा की तारीख/Pronouncement: 28/04/2025 आदेश/Order Per Vijay Pal Raothis Appeal By The Revenue Is Directed Against The Order Dated, 04/10/2024 Of The Learned Cit (A)-Nfac Delhi, For The A.Y. 2018-19. 2. The Revenue Has Raised The Following Grounds Of Appeal:

For Appellant: Shri A Chakradhar, CA (Hybrid)For Respondent: : Dr. Aparna Villuri, Sr. AR
Section 115JSection 139(1)Section 143Section 143(3)Section 148Section 270Section 270ASection 270A(2)Section 270A(9)Section 90

section 270A(9) of the I.T. Act, 1961. The learned DR has relied upon the order of the Additional/Jt. Commissioner of Income Tax passed u/s 270A of the Act and submitted that the claim of the for Foreign Tax Credit was disallowed

RAMAKRISHNA AGENCIES,VISAKHAPATNAM vs. INCOME TAX OFFICER, WARD-1(1), VISAKHAPATNAM

In the result, appeal of the assessee is allowed

ITA 31/VIZ/2023[2017-18]Status: HeardITAT Visakhapatnam13 Sept 2023AY 2017-18

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपील सं./ I.T.A. Nos. 30 & 31/Viz/2023 ("नधा"रण वष" / Assessment Year :2017-18) Ramakrishna Agencies, Vs. Income Tax Officer, Visakhapatnam. Ward-1(1), Pan: Aajfr 3436 Q Visakhapatnam. (अपीलाथ"/ Appellant) (""यथ"/ Respondent) अपीलाथ" क" ओर से/ Assessee By : Sri Gvn Hari, Ar ""याथ" क" ओर से / Revenue By : Sri Madhukar Aves, Sr. Ar

For Appellant: Sri GVN Hari, ARFor Respondent: Sri Madhukar Aves, Sr. AR
Section 143(3)Section 270ASection 270A(10)Section 271B

disallowing 20% of the said expenses amounting to Rs. 1,03,753/- while framing the assessment proceedings. The Ld. AO therefore considered the above income of Rs. 4,13,353/- as underreported as per the provisions of section 270A

RAMAKRISHNA AGENCIES,VISAKHAPATNAM vs. INCOME TAX OFFICER, WARD-1(1), VISAKHAPATNAM

In the result, appeal of the assessee is allowed

ITA 30/VIZ/2023[2017-18]Status: HeardITAT Visakhapatnam13 Sept 2023AY 2017-18

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपील सं./ I.T.A. Nos. 30 & 31/Viz/2023 ("नधा"रण वष" / Assessment Year :2017-18) Ramakrishna Agencies, Vs. Income Tax Officer, Visakhapatnam. Ward-1(1), Pan: Aajfr 3436 Q Visakhapatnam. (अपीलाथ"/ Appellant) (""यथ"/ Respondent) अपीलाथ" क" ओर से/ Assessee By : Sri Gvn Hari, Ar ""याथ" क" ओर से / Revenue By : Sri Madhukar Aves, Sr. Ar

For Appellant: Sri GVN Hari, ARFor Respondent: Sri Madhukar Aves, Sr. AR
Section 143(3)Section 270ASection 270A(10)Section 271B

disallowing 20% of the said expenses amounting to Rs. 1,03,753/- while framing the assessment proceedings. The Ld. AO therefore considered the above income of Rs. 4,13,353/- as underreported as per the provisions of section 270A

SRI TIRUMALA ESTATES AND FARMLANDS,VISAKHAPATNAM vs. ACIT, CENTRAL CIRCLE-1, VISAKHAPATNAM

In the result, the appeal filed by the assessee in ITA

ITA 551/VIZ/2025[2017-18]Status: DisposedITAT Visakhapatnam14 Nov 2025AY 2017-18

Bench: SHRI G. MANJUNATHA, HON’BLE (Accountant Member), SHRI RAVISH SOOD, HON’BLE (Judicial Member)

Section 133ASection 142(1)Section 144Section 147Section 148Section 270ASection 40

disallowance of rent paid under Section 40(a)(ia) of the Act, for non-deduction of TDS, and additions towards difference in net profit declared for the assessment year 2015-16 and assessment year 2017-18 for Rs.4,23,755/-. 4. Aggrieved by the assessment order, the assessee preferred an appeal before the Ld. CIT(A), and such appeal

SRI TIRUMALA ESTATES AND FARMLANDS,VISAKHAPATNAM vs. ACIT, CENTRAL CIRCLE-1, VISAKHAPATNAM

In the result, the appeal filed by the assessee in ITA

ITA 552/VIZ/2025[2017-18]Status: DisposedITAT Visakhapatnam14 Nov 2025AY 2017-18

Bench: SHRI G. MANJUNATHA, HON’BLE (Accountant Member), SHRI RAVISH SOOD, HON’BLE (Judicial Member)

Section 133ASection 142(1)Section 144Section 147Section 148Section 270ASection 40

disallowance of rent paid under Section 40(a)(ia) of the Act, for non-deduction of TDS, and additions towards difference in net profit declared for the assessment year 2015-16 and assessment year 2017-18 for Rs.4,23,755/-. 4. Aggrieved by the assessment order, the assessee preferred an appeal before the Ld. CIT(A), and such appeal

JAIN BABULAL CHAMPATLAL,VIJAYAWADA vs. INCOME TAX OFFICER, WARD 2(1), VIJAYAWADA

In the result, both the appeals filed by the assessee are 9

ITA 395/VIZ/2025[2017-18]Status: DisposedITAT Visakhapatnam07 Nov 2025AY 2017-18

Bench: Shri Ravish Sood, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपीलसं./I.T.A.Nos.394 & 395/Viz/2025 (निर्धारणवर्ा/ Assessment Year:2017-18) Vs. Jain Babulal Champatlal Income Tax Officer – Ward – 2(1) Cr Building, 1St Floor Annex 40-1-155, Lgf Mg Road, Vijayawada – 520002 Ripples Mall, M.G. Road Andhra Pradesh Vijayawada-520010 Andhra Pradesh [Pan:Aefpc1220F]

Section 142(1)Section 143(2)Section 143(3)Section 270ASection 57

disallowed the same and added back to the total income of the assessee. While passing the assessment order, the Ld. AO also initiated the penalty proceedings under section 270A

JAIN BABULAL CHAMPATLAL,VIJAYAWADA vs. INCOME TAX OFFICER, WARD 2(1), VIJAYAWADA

In the result, both the appeals filed by the assessee are 9

ITA 394/VIZ/2025[2017-18]Status: DisposedITAT Visakhapatnam07 Nov 2025AY 2017-18

Bench: Shri Ravish Sood, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपीलसं./I.T.A.Nos.394 & 395/Viz/2025 (निर्धारणवर्ा/ Assessment Year:2017-18) Vs. Jain Babulal Champatlal Income Tax Officer – Ward – 2(1) Cr Building, 1St Floor Annex 40-1-155, Lgf Mg Road, Vijayawada – 520002 Ripples Mall, M.G. Road Andhra Pradesh Vijayawada-520010 Andhra Pradesh [Pan:Aefpc1220F]

Section 142(1)Section 143(2)Section 143(3)Section 270ASection 57

disallowed the same and added back to the total income of the assessee. While passing the assessment order, the Ld. AO also initiated the penalty proceedings under section 270A

SRI GOWRI PRIMARY AGRICULTYRAL CO-OPERATIVE SOCIETY LIMITED NO.W/22,ANAKAPALLE vs. INCOME TAX OFFICER, WARD-1, ANAKAPALLE

In the result, appeal of the assessee is allowed

ITA 352/VIZ/2024[2017-18]Status: HeardITAT Visakhapatnam20 Dec 2024AY 2017-18

Bench: Shri Duvvuru Rl Reddy, Hon’Ble Vice- & Shri S Balakrishnan, Hon’Bleआयकर अपीलसं./I.T.A.No.352/Viz/2024 (निर्धारण वर्ा/ Assessment Year: 2017-18) Sri Gowri Primary Agricultural V. Ito – Ward – 1 Income Tax Office, Aayakar Bhavan Co-Operative Society Limited Gandhi Nagar, Anakapalle – 531001 W/22, Gavarapalem Andhra Pradesh Raithu Sangam Street Anakapalle – 531002 Andhra Pradesh [Pan: Aahas8727J] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent)

Section 143(2)Section 270ASection 80P

disallowing an amount of Rs.18,49,313/- as claimed under section 80P of the Act and Rs.58,64,822/- as claimed under provision for bad debts. Being aggrieved by the order of the Ld. AO, assessee preferred an appeal before the Ld. CIT(A) and Page No. 2 I.T.A.No.352/VIZ/2024 Sri Gowri Primary Agricultural Co-operative Society Limited filed

GAJULLANKA PRIMARY AGRICULTURE CO OP SOCIETY,GUNTUR vs. INCOME TAX OFFICER, WARD-1, TENALI

In the result, all the four appeals of the Assessee are allowed for statistical purposes

ITA 496/VIZ/2025[2018-19]Status: DisposedITAT Visakhapatnam22 Jan 2026AY 2018-19

Bench: Shri Vijay Pal Rao & Shri Omkareshwar Chidaraआ.अपी.सं /Ita Nos.495 To 498/Viz./2025 Assessment Years 2018-2019 & 2019-2020 Gajullanka Primary The Income Tax Officer, Agriculture Co-Op Ward-1, Tenali. Society,Avulavaripalem, Vs. Pin – 522 201. Kolluru Mandal, Guntur State Of Andhra District – 522 324. Pradesh Pan Bgapm1891G (Appellant) (Respondent) िनधा"रती "ारा /Assessee By: Sri C Subrahmanyam, Ca [Hybrid Mode] राज" व "ारा /Revenue By: Dr. Aparna Villuri, Sr. Ar सुनवाई की तारीख/Date Of Hearing: 22.01.2026 घोषणा की तारीख/Pronouncement: 22.01.2026 आदेश/Order

For Appellant: Sri C Subrahmanyam, CAFor Respondent: Dr. Aparna Villuri, Sr. AR
Section 144Section 147Section 148Section 249(3)Section 250Section 270ASection 271A

270A of the IT Act in as much as there was no underreporting of income since AO disallowed expenditure by 10% from out of the total expenses. This way, disallowing expenditure on ad hoc basis does not amount to under report of income causing invoking provisions of section

GAJULLANKA PRIMARY AGRICULTURE CO OP SOCIETY,GUNTUR vs. INCOME TAX OFFICER, WARD-1, TENALI

In the result, all the four appeals of the Assessee are allowed for statistical purposes

ITA 495/VIZ/2025[2018-19]Status: DisposedITAT Visakhapatnam22 Jan 2026AY 2018-19

Bench: Shri Vijay Pal Rao & Shri Omkareshwar Chidaraआ.अपी.सं /Ita Nos.495 To 498/Viz./2025 Assessment Years 2018-2019 & 2019-2020 Gajullanka Primary The Income Tax Officer, Agriculture Co-Op Ward-1, Tenali. Society,Avulavaripalem, Vs. Pin – 522 201. Kolluru Mandal, Guntur State Of Andhra District – 522 324. Pradesh Pan Bgapm1891G (Appellant) (Respondent) िनधा"रती "ारा /Assessee By: Sri C Subrahmanyam, Ca [Hybrid Mode] राज" व "ारा /Revenue By: Dr. Aparna Villuri, Sr. Ar सुनवाई की तारीख/Date Of Hearing: 22.01.2026 घोषणा की तारीख/Pronouncement: 22.01.2026 आदेश/Order

For Appellant: Sri C Subrahmanyam, CAFor Respondent: Dr. Aparna Villuri, Sr. AR
Section 144Section 147Section 148Section 249(3)Section 250Section 270ASection 271A

270A of the IT Act in as much as there was no underreporting of income since AO disallowed expenditure by 10% from out of the total expenses. This way, disallowing expenditure on ad hoc basis does not amount to under report of income causing invoking provisions of section

GAJULLANKA PRIMARY AGRICULTURE CO OP SOCIETY,GUNTUR vs. INCOME TAX OFFICER, WARD-1, TENALI

In the result, all the four appeals of the Assessee are allowed for statistical purposes

ITA 498/VIZ/2025[2019-20]Status: DisposedITAT Visakhapatnam22 Jan 2026AY 2019-20

Bench: Shri Vijay Pal Rao & Shri Omkareshwar Chidaraआ.अपी.सं /Ita Nos.495 To 498/Viz./2025 Assessment Years 2018-2019 & 2019-2020 Gajullanka Primary The Income Tax Officer, Agriculture Co-Op Ward-1, Tenali. Society,Avulavaripalem, Vs. Pin – 522 201. Kolluru Mandal, Guntur State Of Andhra District – 522 324. Pradesh Pan Bgapm1891G (Appellant) (Respondent) िनधा"रती "ारा /Assessee By: Sri C Subrahmanyam, Ca [Hybrid Mode] राज" व "ारा /Revenue By: Dr. Aparna Villuri, Sr. Ar सुनवाई की तारीख/Date Of Hearing: 22.01.2026 घोषणा की तारीख/Pronouncement: 22.01.2026 आदेश/Order

For Appellant: Sri C Subrahmanyam, CAFor Respondent: Dr. Aparna Villuri, Sr. AR
Section 144Section 147Section 148Section 249(3)Section 250Section 270ASection 271A

270A of the IT Act in as much as there was no underreporting of income since AO disallowed expenditure by 10% from out of the total expenses. This way, disallowing expenditure on ad hoc basis does not amount to under report of income causing invoking provisions of section

GAJULLANKA PRIMARY AGRICULTURE CO OP SOCIETY,GUNTUR vs. INCOME TAX OFFICER, WARD-1, TENALI

In the result, all the four appeals of the Assessee are allowed for statistical purposes

ITA 497/VIZ/2025[2019-20]Status: DisposedITAT Visakhapatnam22 Jan 2026AY 2019-20

Bench: Shri Vijay Pal Rao & Shri Omkareshwar Chidaraआ.अपी.सं /Ita Nos.495 To 498/Viz./2025 Assessment Years 2018-2019 & 2019-2020 Gajullanka Primary The Income Tax Officer, Agriculture Co-Op Ward-1, Tenali. Society,Avulavaripalem, Vs. Pin – 522 201. Kolluru Mandal, Guntur State Of Andhra District – 522 324. Pradesh Pan Bgapm1891G (Appellant) (Respondent) िनधा"रती "ारा /Assessee By: Sri C Subrahmanyam, Ca [Hybrid Mode] राज" व "ारा /Revenue By: Dr. Aparna Villuri, Sr. Ar सुनवाई की तारीख/Date Of Hearing: 22.01.2026 घोषणा की तारीख/Pronouncement: 22.01.2026 आदेश/Order

For Appellant: Sri C Subrahmanyam, CAFor Respondent: Dr. Aparna Villuri, Sr. AR
Section 144Section 147Section 148Section 249(3)Section 250Section 270ASection 271A

270A of the IT Act in as much as there was no underreporting of income since AO disallowed expenditure by 10% from out of the total expenses. This way, disallowing expenditure on ad hoc basis does not amount to under report of income causing invoking provisions of section

THE MUNDLAPADU PRIMARY AGRICULTURAL COOPERATIVE CREDIT SOCIETY LIMITED,MUNDLAPADU VILLAGE vs. THE INCOME TAX OFFICER, WARD-1(3), VIJAYAWADA

In the result, appeal of the assessee is dismissed

ITA 250/VIZ/2024[2017-18]Status: DisposedITAT Visakhapatnam25 Jul 2024AY 2017-18

Bench: Shri Duvvuru Rl Reddy, Hon’Bleआयकर अपील सं./ I.T.A. No.250/Viz/2024 (िनधा"रण वष" / Assessment Year : 2017-18) The Mundlapadu Primary Vs. The Income Tax Officer, Agricultural Cooperative Credit Ward-1(3), Society Limited, Mundlapadu Vijayawada. Village & Post, Penuganchiprolu Mandal, Krishna District, Andhra Pradesh – 521190. Pan: Aacat7977J (अपीलाथ"/ Appellant) (""यथ"/ Respondent) अपीलाथ" क" ओर से/ Appellant By : Smt. A. Aruna, Ar ""याथ" क" ओर से / Respondent By : Dr. Aparna Villuri, Sr. Ar सुनवाई क" तारीख / Date Of Hearing : 15/07/2024 घोषणा क" तारीख/Date Of : 25/07/2024 Pronouncement O R D E R

For Appellant: Smt. A. Aruna, ARFor Respondent: Dr. Aparna Villuri, Sr. AR
Section 139(1)Section 142(1)Section 144Section 80A(5)Section 80P

270A & U/s. 271F of the Act since the assessee has filed the return of income as per the provisions of section 139 of the Act and made erroneous claim of deduction U/s. 80P of the Act. Thus, the Ld. AO determined the assessed income of the assessee at Rs. 5 34,22,658/- and made disallowance

JAIN BABULAL CHAMPATLAL,VIJAYAWADA vs. INCOME TAX OFFICER, WARD 2(1), VIJAYAWADA

In the result, both the appeals filed by the assessee are 9

ITA 401/VIZ/2025[2018-19]Status: DisposedITAT Visakhapatnam07 Nov 2025AY 2018-19

Bench: Shri Ravish Sood, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपीलसं./I.T.A.Nos.400 & 401/Viz/2025 (निर्धारण वर्ा/ Assessment Year:2018-19) Vs. Jain Babulal Champatlal Income Tax Officer – Ward – 2(1) Cr Building, 1St Floor Annex 40-1-155, Lgf Mg Road, Vijayawada – 520002 Ripples Mall, M.G. Road Andhra Pradesh Vijayawada-520010 Andhra Pradesh [Pan:Aefpc1220F]

Section 10Section 143(2)Section 143(3)Section 270ASection 57

disallowed the claim of HRA to the tune of Rs.86,600/- under section 10(13A) of the Act. While passing the assessment order, the Ld. AO also initiated the penalty proceedings under section 270A

JAIN BABULAL CHAMPATLAL,VIJAYAWADA vs. INCOME TAX OFFICER, WARD 2(1), VIJAYAWADA

In the result, both the appeals filed by the assessee are 9

ITA 400/VIZ/2025[2018-19]Status: DisposedITAT Visakhapatnam07 Nov 2025AY 2018-19

Bench: Shri Ravish Sood, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपीलसं./I.T.A.Nos.400 & 401/Viz/2025 (निर्धारण वर्ा/ Assessment Year:2018-19) Vs. Jain Babulal Champatlal Income Tax Officer – Ward – 2(1) Cr Building, 1St Floor Annex 40-1-155, Lgf Mg Road, Vijayawada – 520002 Ripples Mall, M.G. Road Andhra Pradesh Vijayawada-520010 Andhra Pradesh [Pan:Aefpc1220F]

Section 10Section 143(2)Section 143(3)Section 270ASection 57

disallowed the claim of HRA to the tune of Rs.86,600/- under section 10(13A) of the Act. While passing the assessment order, the Ld. AO also initiated the penalty proceedings under section 270A

KONIZERLA SRI TILAK PACS, KRISHNA DIST vs. INCOME TAX OFFICER, WARD-3(5), VIJAYAWADA

In the result, appeal of the assessee is dismissed

ITA 136/VIZ/2024[2017-18]Status: DisposedITAT Visakhapatnam14 Aug 2024AY 2017-18

Bench: Shri Duvvuru Rl Reddy, Hon’Bleआयकर अपील सं./ I.T.A. No.136/Viz/2024 (िनधा"रण वष" / Assessment Year : 2017-18) Konizerla Sri Tilak Pacs, Vs. Income Tax Officer, 1-126 Konizerla, Penugolanu Ward-3(5), Post, Gampalagudem Mandal, Vijayawada. Krishna District, Andhr Pradesh. Pan: Aabak2512K (अपीलाथ"/ Appellant) (""यथ"/ Respondent) अपीलाथ" क" ओर से/ Appellant By : Sri C. Subrahmanyam, Ar ""याथ" क" ओर से / Respondent By : Sri Dr. Aparna Villuri, Sr. Ar सुनवाई क" तारीख / Date Of Hearing : 18/07/2024 घोषणा क" तारीख/Date Of : 14/08/2024 Pronouncement O R D E R

For Appellant: Sri C. Subrahmanyam, ARFor Respondent: Sri Dr. Aparna Villuri, Sr. AR
Section 139Section 139(1)Section 142(1)Section 144Section 270ASection 271FSection 80A(5)Section 80PSection 80P(2)(a)

270A & U/s. 271F of the Act since the assessee has filed the return of income as per the provisions of section 139 of the Act and made erroneous claim of deduction U/s. 80P of the Act. Thus, the Ld. AO determined the assessed income of the assessee at Rs. 27,47,952/- and made disallowance