THE DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2, , VISAKHAPATNAM vs. SRI VIJAYA VISAKHA MILK PRODUCERS COMPANY LIMITED, VISAKHAPATNAM

Bench: Shri V. Durga Rao, Hon’Ble & Shri D.S. Sunder Singh, Hon’Ble

disallowed. Accordingly, the addition of Rs.46,96,02,293/- was added to the total income of the assessee. 33. On appeal before the ld. CIT(A), the assessee has filed an additional evidence such as Board resolutions in respect of withheld price for the Assessment Years 2007-08, 2008-09, 2009- 10 & 2010-11 and other relevant documents

DEPUTY COMMISSIONER OF INCOME TAX(EXEMPTIONS),, VIJAYAWADA vs. CARGO HANDLING PRIVATE WORKERS POOL TRUST,, VISAKHAPATNAM

In the result, appeals filed by the Revenue in ITA Nos

Bench: Shri V. Durga Rao, Hon’Ble & Shri D.S. Sunder Singh, Hon’Ble

293 staff / workers b) Payment to PWP workers 67,29,257 c) Retrenchment compensation 2,18,66,837 d) Gratuity payment 2,96,01,351 Total 15,96,89,738 The Assessing Officer disallowed the above amount on the ground that assessee is not having 12A registration and it has to be treated as business expenditure as the activity

DEPUTY COMMISSIONER OF INCOME TAX(EXEMPTIONS),, VIJAYAWADA vs. CARGO HANDLING PRIVATE WORKERS POOL TRUST,, VISAKHAPATNAM

In the result, appeals filed by the Revenue in ITA Nos

Bench: Shri V. Durga Rao, Hon’Ble & Shri D.S. Sunder Singh, Hon’Ble

293 staff / workers b) Payment to PWP workers 67,29,257 c) Retrenchment compensation 2,18,66,837 d) Gratuity payment 2,96,01,351 Total 15,96,89,738 The Assessing Officer disallowed the above amount on the ground that assessee is not having 12A registration and it has to be treated as business expenditure as the activity

DEPUTY COMMISSIONER OF INCOME TAX,(EXEMPTIONS), VIJAYAWADA vs. SRI SURYA EDUCATIONAL SOCIETY, , HYDEERABAD

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपील सं./ I.T.A. Nos.87 & 288/Viz/2018 (निर्धारण वर्ा / Assessment Years: 2013-14 & 2014-15)

section 144 the only condition to invoke 144 assessee’s failure to comply with all the terms of a notice issued U/s. 142(1) and the assessee has not complied notice U/s. 142(1) and hence assessment U/s. 144 is valid. 4. The Ld. CIT(A) erred in considering the submission of the assessee, that the society is not able

DEPUTY COMMISSIONER OF INCOME TAX,(EXEMPTIONS), VIJAYAWADA vs. BHARAT REDDY EDUCATIONAL SOCIETY, , HYDERABAD

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपील सं./ I.T.A. Nos.87 & 288/Viz/2018 (निर्धारण वर्ा / Assessment Years: 2013-14 & 2014-15)

section 144 the only condition to invoke 144 assessee’s failure to comply with all the terms of a notice issued U/s. 142(1) and the assessee has not complied notice U/s. 142(1) and hence assessment U/s. 144 is valid. 4. The Ld. CIT(A) erred in considering the submission of the assessee, that the society is not able

DEPUTY COMMISSIONER OF INCOME TAX,(EXEMPTIONS), VIJAYAWADA vs. SRI SATYANARAYANA SWAMY EDUCATIONAL SOCIETY,, HYDERABAD

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपील सं./ I.T.A. Nos.87 & 288/Viz/2018 (निर्धारण वर्ा / Assessment Years: 2013-14 & 2014-15)

section 144 the only condition to invoke 144 assessee’s failure to comply with all the terms of a notice issued U/s. 142(1) and the assessee has not complied notice U/s. 142(1) and hence assessment U/s. 144 is valid. 4. The Ld. CIT(A) erred in considering the submission of the assessee, that the society is not able

THE DEPUTY COMMISSIONER OF INCOME TAX (EXEMPTIONS), , VIJAYAWADA vs. SRI SARASWATHI EDUCATIONAL SOCIETY,, HYDERABAD

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपील सं./ I.T.A. Nos.87 & 288/Viz/2018 (निर्धारण वर्ा / Assessment Years: 2013-14 & 2014-15)

section 144 the only condition to invoke 144 assessee’s failure to comply with all the terms of a notice issued U/s. 142(1) and the assessee has not complied notice U/s. 142(1) and hence assessment U/s. 144 is valid. 4. The Ld. CIT(A) erred in considering the submission of the assessee, that the society is not able

THE DEPUTY COMMISSIONER OF INCOME TAX (EXEMPTIONS),, VIJAYAWADA vs. SRI MAHANANDEESWARA EDUCATIONAL SOCIETY, HYDERABAD

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपील सं./ I.T.A. Nos.87 & 288/Viz/2018 (निर्धारण वर्ा / Assessment Years: 2013-14 & 2014-15)

section 144 the only condition to invoke 144 assessee’s failure to comply with all the terms of a notice issued U/s. 142(1) and the assessee has not complied notice U/s. 142(1) and hence assessment U/s. 144 is valid. 4. The Ld. CIT(A) erred in considering the submission of the assessee, that the society is not able

THE DEPUTY COMMISSIONER OF INCOME TAX (EXEMPTIONS),, VIJAYAWADA vs. SRI KESAVA REDDY EDUCATIONAL TRUST,, HYDERABAD

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपील सं./ I.T.A. Nos.87 & 288/Viz/2018 (निर्धारण वर्ा / Assessment Years: 2013-14 & 2014-15)

section 144 the only condition to invoke 144 assessee’s failure to comply with all the terms of a notice issued U/s. 142(1) and the assessee has not complied notice U/s. 142(1) and hence assessment U/s. 144 is valid. 4. The Ld. CIT(A) erred in considering the submission of the assessee, that the society is not able

THE DEPUTY COMMISSIONER OF INCOME TAX, (EXEMPTION), VIJAYAWADA vs. SRI SURY EDUCATIONAL SOCIETY, HYDERABAD

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपील सं./ I.T.A. Nos.87 & 288/Viz/2018 (निर्धारण वर्ा / Assessment Years: 2013-14 & 2014-15)

section 144 the only condition to invoke 144 assessee’s failure to comply with all the terms of a notice issued U/s. 142(1) and the assessee has not complied notice U/s. 142(1) and hence assessment U/s. 144 is valid. 4. The Ld. CIT(A) erred in considering the submission of the assessee, that the society is not able

THE DEPUTY COMMISSIONER INCOME TAX, (EXEMPTION), VISAKHAPATNAM vs. SRI KESHAVA REDDY EDUCATIONAL SOCIETY`, HYDERABAD

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपील सं./ I.T.A. Nos.87 & 288/Viz/2018 (निर्धारण वर्ा / Assessment Years: 2013-14 & 2014-15)

section 144 the only condition to invoke 144 assessee’s failure to comply with all the terms of a notice issued U/s. 142(1) and the assessee has not complied notice U/s. 142(1) and hence assessment U/s. 144 is valid. 4. The Ld. CIT(A) erred in considering the submission of the assessee, that the society is not able

THE DEPUTY COMMISSIONER OF INCOME TAX, (EXEMPTION), VIJAYAWADA vs. SRI VENKATESWARA EDUCATIONAL SOCIETY, HYDERABAD

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपील सं./ I.T.A. Nos.87 & 288/Viz/2018 (निर्धारण वर्ा / Assessment Years: 2013-14 & 2014-15)

section 144 the only condition to invoke 144 assessee’s failure to comply with all the terms of a notice issued U/s. 142(1) and the assessee has not complied notice U/s. 142(1) and hence assessment U/s. 144 is valid. 4. The Ld. CIT(A) erred in considering the submission of the assessee, that the society is not able

THE DEPUTY COMMISSIONER OF INCOME TAX, (EXEMPTION), VIJAYAWADA vs. SRI KESAVA EDUCATIONAL SOCIETY`, HYDERABAD

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपील सं./ I.T.A. Nos.87 & 288/Viz/2018 (निर्धारण वर्ा / Assessment Years: 2013-14 & 2014-15)

section 144 the only condition to invoke 144 assessee’s failure to comply with all the terms of a notice issued U/s. 142(1) and the assessee has not complied notice U/s. 142(1) and hence assessment U/s. 144 is valid. 4. The Ld. CIT(A) erred in considering the submission of the assessee, that the society is not able

DEPUTY COMMISSIONER OF INCOME TAX,(EXEMPTIONS), VIJAYAWADA vs. SRI KESHAVA REDDY EDUCATIONAL SOCIETY,, HYDERABAD

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपील सं./ I.T.A. Nos.87 & 288/Viz/2018 (निर्धारण वर्ा / Assessment Years: 2013-14 & 2014-15)

section 144 the only condition to invoke 144 assessee’s failure to comply with all the terms of a notice issued U/s. 142(1) and the assessee has not complied notice U/s. 142(1) and hence assessment U/s. 144 is valid. 4. The Ld. CIT(A) erred in considering the submission of the assessee, that the society is not able

DEPUTY COMMISSIONER OF INCOME TAX,(EXEMPTIONS), VIJAYAWADA vs. KESHAVA EDUCATIONAL SOCIETY, , HYDERABAD

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपील सं./ I.T.A. Nos.87 & 288/Viz/2018 (निर्धारण वर्ा / Assessment Years: 2013-14 & 2014-15)

section 144 the only condition to invoke 144 assessee’s failure to comply with all the terms of a notice issued U/s. 142(1) and the assessee has not complied notice U/s. 142(1) and hence assessment U/s. 144 is valid. 4. The Ld. CIT(A) erred in considering the submission of the assessee, that the society is not able

DEPUTY COMMISSIONER OF INCOME TAX,(EXEMPTIONS), VIJAYAWADA vs. SRI VENKATESWARA EDUCATIONAL SOCIETY, HYDERABAD

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपील सं./ I.T.A. Nos.87 & 288/Viz/2018 (निर्धारण वर्ा / Assessment Years: 2013-14 & 2014-15)

section 144 the only condition to invoke 144 assessee’s failure to comply with all the terms of a notice issued U/s. 142(1) and the assessee has not complied notice U/s. 142(1) and hence assessment U/s. 144 is valid. 4. The Ld. CIT(A) erred in considering the submission of the assessee, that the society is not able

THE DEPUTY COMMISSIONER OF INCOME TAX, (EXEMPTION), VIJAYAWADA vs. SRI KESHAVA REDDY EDUCATIONAL SOCIETY, HYDERABAD

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपील सं./ I.T.A. Nos.87 & 288/Viz/2018 (निर्धारण वर्ा / Assessment Years: 2013-14 & 2014-15)

section 144 the only condition to invoke 144 assessee’s failure to comply with all the terms of a notice issued U/s. 142(1) and the assessee has not complied notice U/s. 142(1) and hence assessment U/s. 144 is valid. 4. The Ld. CIT(A) erred in considering the submission of the assessee, that the society is not able

THE DEPUTY COMMISSIONER OF INCOME TAX, (EXEMPTION), VIJAYAWADA vs. SRI SATYANARAYANA SWAMY EDUCATIONAL SOCIETY, HYDERABAD

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपील सं./ I.T.A. Nos.87 & 288/Viz/2018 (निर्धारण वर्ा / Assessment Years: 2013-14 & 2014-15)

section 144 the only condition to invoke 144 assessee’s failure to comply with all the terms of a notice issued U/s. 142(1) and the assessee has not complied notice U/s. 142(1) and hence assessment U/s. 144 is valid. 4. The Ld. CIT(A) erred in considering the submission of the assessee, that the society is not able

DEPUTY COMMISSIONER OF INCOME TAX,(EXEMPTIONS), VIJAYAWADA vs. KESAVA REDDY EDUCATIONAL TRUST,, HYDERABAD

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपील सं./ I.T.A. Nos.87 & 288/Viz/2018 (निर्धारण वर्ा / Assessment Years: 2013-14 & 2014-15)

section 144 the only condition to invoke 144 assessee’s failure to comply with all the terms of a notice issued U/s. 142(1) and the assessee has not complied notice U/s. 142(1) and hence assessment U/s. 144 is valid. 4. The Ld. CIT(A) erred in considering the submission of the assessee, that the society is not able