ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-3(1), VISAKHAPATNAM vs. GUNTUBOLU UMA SAI PRASAD, VISAKHAPATNAM

In the result, appeal of the assessee is dismissed

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

section 36(1)(va) r.w.s. 2(24)(x) of the Act, leading to disallowance of this sum to the extent not paid on or before the due date stipulated in the respective PF and ESI Act.” Further, this Bench of the ITAT, Visakhapatnam (Single Member Bench) on identical circumstances discussed the issue ie., whether the CPC can make adjustments based

KANCHAN LALWANI,VIZIANAGARAM vs. PRINCIPAL COMMISSIONER OF INCOME TAX - 1, VISAKHAPATNAM

Bench: Shri V. Durga Rao, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपीलसं./I.T.A. No.265/Viz/2025 (निर्धारण वर्ा/ Assessment Year: 2021-22) Kanchan Lalwani V. Pr.Cit -1 22-1-22, Phho Baugh Road Aayakar Bhavan, Daba Gardens Ambati Satram Junction Visakhapatnam – 530020 Khadarnagar, Vizianagaram – 535002 Andhra Pradesh Andhra Pradesh [Pan: Abepl4375Q] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent)

disallowance under section 56(2)(x) of the Act. 3. Subsequently, by exercising the power conferred under section 263 of the Act, Ld.Pr.CIT

INCOMETAX OFFICER, WARD-3(1), VISAKHAPATNAM vs. SURENDRA NATH GUBBALA, VISAKHAPATNAM

Bench: Us:

56,62,270/-, after treating the aforesaid amount of Rs. 9 crores as non-deductible. 7 ITA No.482/Viz/2024 & CO No.03/Viz/2025 Surendra Nath Gubbala 5. Aggrieved, the assessee carried the matter in appeal before the CIT(A). The assessee submitted before the CIT(A) that the property was encumbered under SARFAESI proceedings that were initiated by both banks, as the same

DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-1, RAJAMAHENDRAVARAM vs. ANDHRA PAPER LIMITED, RAJAMAHENDRAVARAM

In the result, appeal of the Revenue is partly allowed for statistical

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकरअपीलसं./ I.T.A. Nos. 162/Viz/2022 & 189/Viz/2022 ("नधा"रणवष"/ Assessment Years : 2012-13 & 2013-14) Deputy Commissioner Of Income Vs. M/S. Andhra Paper Limited Tax, Circle-1, (M/S. International Paper Rajamahendravaram. Appm Ltd), Sri Ram Nagar, Rajamahendravaram. Pan: Aact 8849 D (अपीलाथ"/ Appellant) (""यथ"/ Respondent) Co Nos: 22 & 23/Viz/2022 (In आयकरअपीलसं./ I.T.A. Nos. 162/Viz/2022 & 189/Viz/2022) ("नधा"रणवष"/ Assessment Years : 2012-13 & 2013-14) M/S. Andhra Paper Limited Vs. Deputy Commissioner Of (M/S. International Paper Appm Income Tax, Circle-1, Ltd), Rajamahendravaram. Sri Ram Nagar, Rajamahendravaram. Pan: Aact 8849 D (अपीलाथ"/ Appellant) (""यथ"/ Respondent) अपीलाथ"क"ओरसे/ Assessee By : Sri K. Chakrapani ""याथ"क"ओरसे/ Revenue By : Sri Mn Murthy Naik, Cit-Dr

x) Disallowance of forwarding & - Rs. 2,18,20,000/- Transport Charges 4. The Ld. AO while making the above disallowances observed that the assessee could not produce the details of bills and vouchers for examination and has produced only the copies of the ledger account. Therefore, the Ld. AO estimated the above disallowances of the total expenses incurred

DEPUTY COMMISIONER OF INCOME TAX, RAJAHMAHENDRAVARAM vs. ANDHRA PAPER LIMITED, RAJAHMAHENDRAVARAM

In the result, appeal of the Revenue is partly allowed for statistical

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकरअपीलसं./ I.T.A. Nos. 162/Viz/2022 & 189/Viz/2022 ("नधा"रणवष"/ Assessment Years : 2012-13 & 2013-14) Deputy Commissioner Of Income Vs. M/S. Andhra Paper Limited Tax, Circle-1, (M/S. International Paper Rajamahendravaram. Appm Ltd), Sri Ram Nagar, Rajamahendravaram. Pan: Aact 8849 D (अपीलाथ"/ Appellant) (""यथ"/ Respondent) Co Nos: 22 & 23/Viz/2022 (In आयकरअपीलसं./ I.T.A. Nos. 162/Viz/2022 & 189/Viz/2022) ("नधा"रणवष"/ Assessment Years : 2012-13 & 2013-14) M/S. Andhra Paper Limited Vs. Deputy Commissioner Of (M/S. International Paper Appm Income Tax, Circle-1, Ltd), Rajamahendravaram. Sri Ram Nagar, Rajamahendravaram. Pan: Aact 8849 D (अपीलाथ"/ Appellant) (""यथ"/ Respondent) अपीलाथ"क"ओरसे/ Assessee By : Sri K. Chakrapani ""याथ"क"ओरसे/ Revenue By : Sri Mn Murthy Naik, Cit-Dr

x) Disallowance of forwarding & - Rs. 2,18,20,000/- Transport Charges 4. The Ld. AO while making the above disallowances observed that the assessee could not produce the details of bills and vouchers for examination and has produced only the copies of the ledger account. Therefore, the Ld. AO estimated the above disallowances of the total expenses incurred

AGRI GOLD FOODS AND FARM PRODUCTS LIMITED,VIJAYAWADA vs. ASST.COMMISSIONER OF INCOME TAX, CIRCLE-2(1), VIJAYAWADA

Bench: Us:

56,79,202 Balance of land value as on 31.03.2007 Rs.4,86,58,293 …………….x……………x………….. 5.4 1. As per explanation of appellant, the cost of land transferred to M/s. Harithasadhana Projects Pvt. Ltd. was Rs.1,59,53,391/- out of the total deletion of fixed assets (land block) of Rs 2.56,79,202/- during the relevant Assessment Year