THE INCOME TAX OFFICER, CIRCLE-1(1), VIJAYAWADA, VIJAYAWADA vs. VEDMUTHA ELECTRICALS INDIA PRIVATE LIMITED, VIJAYAWADA

In the result, all the captioned appeals filed by the Revenue are allowed for statistical purposes

Bench: Us:

unexplained cash credit under Section 68 of the Act. 8. As a consequence of treating the aforesaid loan transaction as bogus, the A.O disallowed

THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-1(1), VIJAYAWADA, VIJAYAWADA vs. VEDMUTHA ELECTRICALS INDIA PRIVATE LIMITED, VIJAYAWADA

In the result, all the captioned appeals filed by the Revenue are allowed for statistical purposes

Bench: Us:

unexplained cash credit under Section 68 of the Act. 8. As a consequence of treating the aforesaid loan transaction as bogus, the A.O disallowed

THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-1(1), VIJAYAWADA, VIJAYAWADA vs. VEDMUTHA ELECTRICALS INDIA PRIVATE LIMITED, VIJAYAWADA

In the result, all the captioned appeals filed by the Revenue are allowed for statistical purposes

Bench: Us:

unexplained cash credit under Section 68 of the Act. 8. As a consequence of treating the aforesaid loan transaction as bogus, the A.O disallowed

LINTON PROJECTS PRIVATE LIMITED,VIZIANAGARAM vs. THE INCOME TAX OFFICER, WARD-1, , VIZIANAGARAM

In the result, appeal of the revenue is dismissed in limine and Cross objection filed is assessee is dismissed as infructuous

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

disallowed and added back to the returned income as unexplained cash credit. 27. Being aggrieved by the order of the Assessing

THE DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2, , VISAKHAPATNAM vs. POOSARLA SATYAVATHI, VIZIANAGARAM

In the result, appeal of the revenue is dismissed in limine and Cross objection filed is assessee is dismissed as infructuous

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

disallowed and added back to the returned income as unexplained cash credit. 27. Being aggrieved by the order of the Assessing

RANAR AGROCHEM LIMITED,PARAWADA vs. DEPUTY COMMISSIONER OF INCOME TAX, VISAKHAPATNAM

Bench: Shri Manjunatha G. & Shri Ravish Soodआ.अपी.सं /Ita No.288/Viz/2024 (िनधा"रण वष"/Assessment Year:2014-15) Ranar Agrochem Limited, Vs. Deputy Commissioner Visakhapatnam. Of Income Tax, Visakhapatnam. Pan: Aaccp0372M (Appellant) (Respondent) िनधा""रती "ारा/Assessee By: Shri M. Madhusudan, Ca (Hybrid) राज" व "ारा/Revenue By: Sri Jenardhanan V, Cit-Dr सुनवाई की तारीख/Date Of Hearing: 14/10/2025 घोषणा की तारीख/Date Of 31/10/2025 Pronouncement: आदेश / Order Per. Ravish Sood, J.M: The Present Appeal Filed By The Assessee Company Is Directed Against The Order Passed By The Commissioner Of Income-Tax (Appeals), National Faceless Appeal Center (Nfac), Delhi, Dated 15/05/2024, Which In Turn Arises From The Order Passed By The Assessing Officer (For Short, “A.O.”) Under Section 143(3) Of The Income Tax Act, 1961 (For Short “The Act”) Dated 30/12/2016 For A.Y.

disallowance under section 40(a)(ia) of the assessee’s claim for deduction of provision towards tax audit expenses: Rs. 40,000/-; (iii) addition of the unreconciled interest income as reflected in Form No. 26AS vis-à-vis books of account of Rs. 1,35,680/-; and (iv) addition of the unsecured loans as unexplained cash credits

THE DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2, VISAKHAPATNAM vs. ATR WAREHOUSING PRIVATE LIMITED, VISAKHAPATNAM

In the result, appeal of the Revenue is dismissed

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

unexplained cash credit u/s. 68 of the Act and also disallowed a sum of Rs. 1,28,500/- being 25% of the agricultural

THE DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2, VISAKHAPATNAM vs. ATR WAREHOUSING PRIVATE LIMITED, VISAKHAPATNAM

In the result, appeal of the Revenue is dismissed

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

unexplained cash credit u/s. 68 of the Act and also disallowed a sum of Rs. 1,28,500/- being 25% of the agricultural

THE DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2, , VISAKHAPATNAM vs. ANUMOLU TIRUPATI RAYUDU(HUF),, VISAKHAPATNAM

In the result, appeal of the Revenue is dismissed

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

unexplained cash credit u/s. 68 of the Act and also disallowed a sum of Rs. 1,28,500/- being 25% of the agricultural

SMT. ANJANI KUMARI VARDHA,,VIJAYAWADA vs. THE ITO,, VIJAYAWADA

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Ble(Through Hybrid Hearing) आयकर अपील सं./ I.T.A. Nos. 215/Viz/2015 & 207/Viz/2017 ("नधा"रण वष" / Assessment Years: 2010-11 & 2011-12) Smt. Anjani Kumari Varada, Vs. Income Tax Officer, Vijayawada. Ward-1(4), Pan: Acvpv 2970 M Vijayawada. (अपीलाथ"/ Appellant) (""यथ"/ Respondent) अपीलाथ" क" ओर से/ Assessee By : Sri Bvs Chalapathi Rao ""याथ" क" ओर से / Revenue By : Dr. Aparna Villuri, Sr. Ar

cash deposits; (ii) disallowance of claim made under Chapter-VIA amounting to Rs. 14,630/- and (iii) Rs. 9,67,000/- on account of unexplained credits

ANJANI KUMARI VARADA,,VIJAYAWADA vs. THE ITO,, VIJAYAWADA

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Ble(Through Hybrid Hearing) आयकर अपील सं./ I.T.A. Nos. 215/Viz/2015 & 207/Viz/2017 ("नधा"रण वष" / Assessment Years: 2010-11 & 2011-12) Smt. Anjani Kumari Varada, Vs. Income Tax Officer, Vijayawada. Ward-1(4), Pan: Acvpv 2970 M Vijayawada. (अपीलाथ"/ Appellant) (""यथ"/ Respondent) अपीलाथ" क" ओर से/ Assessee By : Sri Bvs Chalapathi Rao ""याथ" क" ओर से / Revenue By : Dr. Aparna Villuri, Sr. Ar

cash deposits; (ii) disallowance of claim made under Chapter-VIA amounting to Rs. 14,630/- and (iii) Rs. 9,67,000/- on account of unexplained credits

THE DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2, VISAKHAPATNAM vs. ANUMOLU AVNASH, VISAKHAPATNAM

In the result, appeal of the Revenue is dismissed

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

unexplained cash credit u/s. 68 of the Act. The Ld. AO also disallowed a sum of Rs. 26,130/- being

JASTI NAGESWARA RAO,VIJAYAWADA vs. THE COMMISSIONER OF INCOME TAX (APPEALS), VIJAYAWADA

In the result, appeal of the assessee is dismissed

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपील सं./I.T.A.No.686/Viz/2019 (ननधधारण वर्ा / Assessment Year : 2006-07) Jasti Nageswara Rao Vs. Income Tax Officer D.No.29-5-46 Ward-2(4) Cherukupallivari Street Vijayawada Vijayawada [Pan : Afqpj2975Q] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent)

unexplained credits in the HDFC bank account of the assessee. 2. Aggrieved by the order of the AO, the assessee preferred an appeal before the Ld.CIT(A). After considering the submissions of the assessee, the Ld.CIT(A) dismissed the appeal of the assessee and confirmed the orders passed by the AO. 3. On being aggrieved, the assessee preferred an appeal

PILLI SUJATHA,VISAKHAPATNAM vs. THE ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2, VISAKHAPATNAM

In the result, appeals of the assessees for the A

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपील सं./I.T.A.No.101/Viz/2019 To 103/Viz/2019 (ननधधारण वर्ा / Assessment Year : 2008-09 To 2010-11) Smt.Pilli Sujatha Vs. Asst.Commissioner Of D.No.45-57-10/1/1 Income Tax Narasimha Nagar Central Circle-2 Visakhapatnam Visakhapatnam [Pan : Ajopp0031F] आयकर अपील सं./I.T.A.No.98/Viz/2019 To 100/Viz/2019 (ननधधारण वर्ा / Assessment Year : 2011-12 To 2013-14) Pilli Nooka Raju Vs. Asst.Commissioner Of D.No.45-57-10/1/1 Income Tax Narasimha Nagar Central Circle-2 Visakhapatnam Visakhapatnam [Pan : Ahipp 3381L] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent)

unexplained cash deposits. The Ld.AR contended that the assessee made cash deposits of Rs.4,05,000/- in Axis Bank, Ongole A/c No.293010100094391. Out of the cash deposits of Rs.4,05,000/-, an amount of Rs.2,40,000/- was received from the Association of Transport Department of Technical Officers, Andhra Pradesh, Hyderabad in connection with the association activities, towards reimbursement

PILLI NOOKA RAJU,,VISAKHAPATNAM vs. THE ASSISTANT COMMISSIONER OF INCOME TAX,. CENTRAL CIRCLE-2, VISAKHAPATNAM

In the result, appeals of the assessees for the A

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपील सं./I.T.A.No.101/Viz/2019 To 103/Viz/2019 (ननधधारण वर्ा / Assessment Year : 2008-09 To 2010-11) Smt.Pilli Sujatha Vs. Asst.Commissioner Of D.No.45-57-10/1/1 Income Tax Narasimha Nagar Central Circle-2 Visakhapatnam Visakhapatnam [Pan : Ajopp0031F] आयकर अपील सं./I.T.A.No.98/Viz/2019 To 100/Viz/2019 (ननधधारण वर्ा / Assessment Year : 2011-12 To 2013-14) Pilli Nooka Raju Vs. Asst.Commissioner Of D.No.45-57-10/1/1 Income Tax Narasimha Nagar Central Circle-2 Visakhapatnam Visakhapatnam [Pan : Ahipp 3381L] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent)

unexplained cash deposits. The Ld.AR contended that the assessee made cash deposits of Rs.4,05,000/- in Axis Bank, Ongole A/c No.293010100094391. Out of the cash deposits of Rs.4,05,000/-, an amount of Rs.2,40,000/- was received from the Association of Transport Department of Technical Officers, Andhra Pradesh, Hyderabad in connection with the association activities, towards reimbursement

PILLI NOOKA RAJU,,VISAKHAPATNAM vs. THE ASSISTANT COMMISSIONER OF INCOME TAX,. CENTRAL CIRCLE-2, VISAKHAPATNAM

In the result, appeals of the assessees for the A

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपील सं./I.T.A.No.101/Viz/2019 To 103/Viz/2019 (ननधधारण वर्ा / Assessment Year : 2008-09 To 2010-11) Smt.Pilli Sujatha Vs. Asst.Commissioner Of D.No.45-57-10/1/1 Income Tax Narasimha Nagar Central Circle-2 Visakhapatnam Visakhapatnam [Pan : Ajopp0031F] आयकर अपील सं./I.T.A.No.98/Viz/2019 To 100/Viz/2019 (ननधधारण वर्ा / Assessment Year : 2011-12 To 2013-14) Pilli Nooka Raju Vs. Asst.Commissioner Of D.No.45-57-10/1/1 Income Tax Narasimha Nagar Central Circle-2 Visakhapatnam Visakhapatnam [Pan : Ahipp 3381L] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent)

unexplained cash deposits. The Ld.AR contended that the assessee made cash deposits of Rs.4,05,000/- in Axis Bank, Ongole A/c No.293010100094391. Out of the cash deposits of Rs.4,05,000/-, an amount of Rs.2,40,000/- was received from the Association of Transport Department of Technical Officers, Andhra Pradesh, Hyderabad in connection with the association activities, towards reimbursement

PILLI NOOKA RAJU,,VISAKHAPATNAM vs. THE ASSISTANT COMMISSIONER OF INCOME TAX,. CENTRAL CIRCLE-2, VISAKHAPATNAM

In the result, appeals of the assessees for the A

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपील सं./I.T.A.No.101/Viz/2019 To 103/Viz/2019 (ननधधारण वर्ा / Assessment Year : 2008-09 To 2010-11) Smt.Pilli Sujatha Vs. Asst.Commissioner Of D.No.45-57-10/1/1 Income Tax Narasimha Nagar Central Circle-2 Visakhapatnam Visakhapatnam [Pan : Ajopp0031F] आयकर अपील सं./I.T.A.No.98/Viz/2019 To 100/Viz/2019 (ननधधारण वर्ा / Assessment Year : 2011-12 To 2013-14) Pilli Nooka Raju Vs. Asst.Commissioner Of D.No.45-57-10/1/1 Income Tax Narasimha Nagar Central Circle-2 Visakhapatnam Visakhapatnam [Pan : Ahipp 3381L] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent)

unexplained cash deposits. The Ld.AR contended that the assessee made cash deposits of Rs.4,05,000/- in Axis Bank, Ongole A/c No.293010100094391. Out of the cash deposits of Rs.4,05,000/-, an amount of Rs.2,40,000/- was received from the Association of Transport Department of Technical Officers, Andhra Pradesh, Hyderabad in connection with the association activities, towards reimbursement

PILLI SUJATHA,VISAKHAPATNAM vs. THE ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2, VISAKHAPATNAM

In the result, appeals of the assessees for the A

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपील सं./I.T.A.No.101/Viz/2019 To 103/Viz/2019 (ननधधारण वर्ा / Assessment Year : 2008-09 To 2010-11) Smt.Pilli Sujatha Vs. Asst.Commissioner Of D.No.45-57-10/1/1 Income Tax Narasimha Nagar Central Circle-2 Visakhapatnam Visakhapatnam [Pan : Ajopp0031F] आयकर अपील सं./I.T.A.No.98/Viz/2019 To 100/Viz/2019 (ननधधारण वर्ा / Assessment Year : 2011-12 To 2013-14) Pilli Nooka Raju Vs. Asst.Commissioner Of D.No.45-57-10/1/1 Income Tax Narasimha Nagar Central Circle-2 Visakhapatnam Visakhapatnam [Pan : Ahipp 3381L] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent)

unexplained cash deposits. The Ld.AR contended that the assessee made cash deposits of Rs.4,05,000/- in Axis Bank, Ongole A/c No.293010100094391. Out of the cash deposits of Rs.4,05,000/-, an amount of Rs.2,40,000/- was received from the Association of Transport Department of Technical Officers, Andhra Pradesh, Hyderabad in connection with the association activities, towards reimbursement