DCIT, CIRCLE2(1),, VIJAYAWADA vs. SRI GOLLA NARAYANA RAO,, VIJAYAWADA

Bench: Shri V. Durga Rao& Shri D.S. Sunder Singhआयकर अपील सं./I.T.A.No.380/Viz/2017& I.T.A.No.487-489/Viz/2017 (धििाारण िर्ा/A.Ys: 2012-13, 2008-09,2009-10 & 2011-12 Respectively) Golla Narayana Rao Asst.Commissioner Of Flat No.Ff-4, D.No.32-15/1-16 Income Tax, Circle-2(1) Vijaya Shraddha Towers Vijayawada Moghalrajpuram Vs. Asst.Commissioner Of Vijayawada Income Tax, Range-2 [Pan : Ahqpg3076R] Vijayawada (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) आयकर अपील सं./I.T.A.Nos.433/Viz/2017, 499/Viz/2017 -503/Viz/2017 (निर्धारण वर्ा/A.Ys : 2012-13, 2008-09, 2011-12, 2011-12, 2012-13 & 2014-15 Respectively) Deputy.Commissioner Of Vs. Golla Narayana Rao Income Tax Flat No.Ff-4, D.No.32-15/1-16 Circle-2(1) Vijaya Shraddha Towers Vijayawada Moghalrajpuram Vijayawada [Pan : Ahqpg3076R] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) Cross Objection Nos.80-85/Viz/2017 (Arising Out Of I.T.A Nos.433/Viz/2017,499-503/Viz/2017 Respectively)’ Golla Narayana Rao Deputy.Commissioner Of Flat No.Ff-4, D.No.32-15/1-16 Income Tax Vijaya Shraddha Towers Circle-2(1) Moghalrajpuram Vijayawada Vijayawada [Pan : Ahqpg3076R] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) निर्धाऩरती की ओर से/ Assessee By : Shri G.V.N.Hari, Ar रधजस्व की ओर से/ Revenue By : Shri Ch.Sanjeev, Dr सुिवधई की तधरीख / Date Of Hearing : 06.09.2018 05.10.2018 घोर्णध की तधरीख/Date Of Pronouncement :

carrying on business in civil construction. A survey u/s 133A was conducted on 10.10.2013 in the business premises of the assessee and during the course of survey incriminating material was found indicating escapement of income and consequently the assessee admitted the income of Rs. 3.00 crores spread over for three years involving assessment years

GOLLA NARAYANA RAO,,VIJAYAWADA vs. ACIT, CIRCLE-2(1),, VIJAYAWADA

Bench: Shri V. Durga Rao& Shri D.S. Sunder Singhआयकर अपील सं./I.T.A.No.380/Viz/2017& I.T.A.No.487-489/Viz/2017 (धििाारण िर्ा/A.Ys: 2012-13, 2008-09,2009-10 & 2011-12 Respectively) Golla Narayana Rao Asst.Commissioner Of Flat No.Ff-4, D.No.32-15/1-16 Income Tax, Circle-2(1) Vijaya Shraddha Towers Vijayawada Moghalrajpuram Vs. Asst.Commissioner Of Vijayawada Income Tax, Range-2 [Pan : Ahqpg3076R] Vijayawada (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) आयकर अपील सं./I.T.A.Nos.433/Viz/2017, 499/Viz/2017 -503/Viz/2017 (निर्धारण वर्ा/A.Ys : 2012-13, 2008-09, 2011-12, 2011-12, 2012-13 & 2014-15 Respectively) Deputy.Commissioner Of Vs. Golla Narayana Rao Income Tax Flat No.Ff-4, D.No.32-15/1-16 Circle-2(1) Vijaya Shraddha Towers Vijayawada Moghalrajpuram Vijayawada [Pan : Ahqpg3076R] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) Cross Objection Nos.80-85/Viz/2017 (Arising Out Of I.T.A Nos.433/Viz/2017,499-503/Viz/2017 Respectively)’ Golla Narayana Rao Deputy.Commissioner Of Flat No.Ff-4, D.No.32-15/1-16 Income Tax Vijaya Shraddha Towers Circle-2(1) Moghalrajpuram Vijayawada Vijayawada [Pan : Ahqpg3076R] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) निर्धाऩरती की ओर से/ Assessee By : Shri G.V.N.Hari, Ar रधजस्व की ओर से/ Revenue By : Shri Ch.Sanjeev, Dr सुिवधई की तधरीख / Date Of Hearing : 06.09.2018 05.10.2018 घोर्णध की तधरीख/Date Of Pronouncement :

carrying on business in civil construction. A survey u/s 133A was conducted on 10.10.2013 in the business premises of the assessee and during the course of survey incriminating material was found indicating escapement of income and consequently the assessee admitted the income of Rs. 3.00 crores spread over for three years involving assessment years

GOLLA NARAYANARAO,VIJAYAWADA vs. ACIT,, VIJAYAWADA

Bench: Shri V. Durga Rao& Shri D.S. Sunder Singhआयकर अपील सं./I.T.A.No.380/Viz/2017& I.T.A.No.487-489/Viz/2017 (धििाारण िर्ा/A.Ys: 2012-13, 2008-09,2009-10 & 2011-12 Respectively) Golla Narayana Rao Asst.Commissioner Of Flat No.Ff-4, D.No.32-15/1-16 Income Tax, Circle-2(1) Vijaya Shraddha Towers Vijayawada Moghalrajpuram Vs. Asst.Commissioner Of Vijayawada Income Tax, Range-2 [Pan : Ahqpg3076R] Vijayawada (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) आयकर अपील सं./I.T.A.Nos.433/Viz/2017, 499/Viz/2017 -503/Viz/2017 (निर्धारण वर्ा/A.Ys : 2012-13, 2008-09, 2011-12, 2011-12, 2012-13 & 2014-15 Respectively) Deputy.Commissioner Of Vs. Golla Narayana Rao Income Tax Flat No.Ff-4, D.No.32-15/1-16 Circle-2(1) Vijaya Shraddha Towers Vijayawada Moghalrajpuram Vijayawada [Pan : Ahqpg3076R] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) Cross Objection Nos.80-85/Viz/2017 (Arising Out Of I.T.A Nos.433/Viz/2017,499-503/Viz/2017 Respectively)’ Golla Narayana Rao Deputy.Commissioner Of Flat No.Ff-4, D.No.32-15/1-16 Income Tax Vijaya Shraddha Towers Circle-2(1) Moghalrajpuram Vijayawada Vijayawada [Pan : Ahqpg3076R] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) निर्धाऩरती की ओर से/ Assessee By : Shri G.V.N.Hari, Ar रधजस्व की ओर से/ Revenue By : Shri Ch.Sanjeev, Dr सुिवधई की तधरीख / Date Of Hearing : 06.09.2018 05.10.2018 घोर्णध की तधरीख/Date Of Pronouncement :

carrying on business in civil construction. A survey u/s 133A was conducted on 10.10.2013 in the business premises of the assessee and during the course of survey incriminating material was found indicating escapement of income and consequently the assessee admitted the income of Rs. 3.00 crores spread over for three years involving assessment years

DY CIT, CIRCLE-2(1), VIJAYAWADA vs. GOLLA NARAYANA RAO,, VIJAYAWADA

Bench: Shri V. Durga Rao& Shri D.S. Sunder Singhआयकर अपील सं./I.T.A.No.380/Viz/2017& I.T.A.No.487-489/Viz/2017 (धििाारण िर्ा/A.Ys: 2012-13, 2008-09,2009-10 & 2011-12 Respectively) Golla Narayana Rao Asst.Commissioner Of Flat No.Ff-4, D.No.32-15/1-16 Income Tax, Circle-2(1) Vijaya Shraddha Towers Vijayawada Moghalrajpuram Vs. Asst.Commissioner Of Vijayawada Income Tax, Range-2 [Pan : Ahqpg3076R] Vijayawada (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) आयकर अपील सं./I.T.A.Nos.433/Viz/2017, 499/Viz/2017 -503/Viz/2017 (निर्धारण वर्ा/A.Ys : 2012-13, 2008-09, 2011-12, 2011-12, 2012-13 & 2014-15 Respectively) Deputy.Commissioner Of Vs. Golla Narayana Rao Income Tax Flat No.Ff-4, D.No.32-15/1-16 Circle-2(1) Vijaya Shraddha Towers Vijayawada Moghalrajpuram Vijayawada [Pan : Ahqpg3076R] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) Cross Objection Nos.80-85/Viz/2017 (Arising Out Of I.T.A Nos.433/Viz/2017,499-503/Viz/2017 Respectively)’ Golla Narayana Rao Deputy.Commissioner Of Flat No.Ff-4, D.No.32-15/1-16 Income Tax Vijaya Shraddha Towers Circle-2(1) Moghalrajpuram Vijayawada Vijayawada [Pan : Ahqpg3076R] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) निर्धाऩरती की ओर से/ Assessee By : Shri G.V.N.Hari, Ar रधजस्व की ओर से/ Revenue By : Shri Ch.Sanjeev, Dr सुिवधई की तधरीख / Date Of Hearing : 06.09.2018 05.10.2018 घोर्णध की तधरीख/Date Of Pronouncement :

carrying on business in civil construction. A survey u/s 133A was conducted on 10.10.2013 in the business premises of the assessee and during the course of survey incriminating material was found indicating escapement of income and consequently the assessee admitted the income of Rs. 3.00 crores spread over for three years involving assessment years

GOLLA NARAYANARAO,VIJAYAWADA vs. AD CIT, VIJAYAWADA

Bench: Shri V. Durga Rao& Shri D.S. Sunder Singhआयकर अपील सं./I.T.A.No.380/Viz/2017& I.T.A.No.487-489/Viz/2017 (धििाारण िर्ा/A.Ys: 2012-13, 2008-09,2009-10 & 2011-12 Respectively) Golla Narayana Rao Asst.Commissioner Of Flat No.Ff-4, D.No.32-15/1-16 Income Tax, Circle-2(1) Vijaya Shraddha Towers Vijayawada Moghalrajpuram Vs. Asst.Commissioner Of Vijayawada Income Tax, Range-2 [Pan : Ahqpg3076R] Vijayawada (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) आयकर अपील सं./I.T.A.Nos.433/Viz/2017, 499/Viz/2017 -503/Viz/2017 (निर्धारण वर्ा/A.Ys : 2012-13, 2008-09, 2011-12, 2011-12, 2012-13 & 2014-15 Respectively) Deputy.Commissioner Of Vs. Golla Narayana Rao Income Tax Flat No.Ff-4, D.No.32-15/1-16 Circle-2(1) Vijaya Shraddha Towers Vijayawada Moghalrajpuram Vijayawada [Pan : Ahqpg3076R] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) Cross Objection Nos.80-85/Viz/2017 (Arising Out Of I.T.A Nos.433/Viz/2017,499-503/Viz/2017 Respectively)’ Golla Narayana Rao Deputy.Commissioner Of Flat No.Ff-4, D.No.32-15/1-16 Income Tax Vijaya Shraddha Towers Circle-2(1) Moghalrajpuram Vijayawada Vijayawada [Pan : Ahqpg3076R] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) निर्धाऩरती की ओर से/ Assessee By : Shri G.V.N.Hari, Ar रधजस्व की ओर से/ Revenue By : Shri Ch.Sanjeev, Dr सुिवधई की तधरीख / Date Of Hearing : 06.09.2018 05.10.2018 घोर्णध की तधरीख/Date Of Pronouncement :

carrying on business in civil construction. A survey u/s 133A was conducted on 10.10.2013 in the business premises of the assessee and during the course of survey incriminating material was found indicating escapement of income and consequently the assessee admitted the income of Rs. 3.00 crores spread over for three years involving assessment years

DY CIT, CIRCLE-2(1), VIJAYAWADA vs. GOLLA NARAYANA RAO,, VIJAYAWADA

Bench: Shri V. Durga Rao& Shri D.S. Sunder Singhआयकर अपील सं./I.T.A.No.380/Viz/2017& I.T.A.No.487-489/Viz/2017 (धििाारण िर्ा/A.Ys: 2012-13, 2008-09,2009-10 & 2011-12 Respectively) Golla Narayana Rao Asst.Commissioner Of Flat No.Ff-4, D.No.32-15/1-16 Income Tax, Circle-2(1) Vijaya Shraddha Towers Vijayawada Moghalrajpuram Vs. Asst.Commissioner Of Vijayawada Income Tax, Range-2 [Pan : Ahqpg3076R] Vijayawada (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) आयकर अपील सं./I.T.A.Nos.433/Viz/2017, 499/Viz/2017 -503/Viz/2017 (निर्धारण वर्ा/A.Ys : 2012-13, 2008-09, 2011-12, 2011-12, 2012-13 & 2014-15 Respectively) Deputy.Commissioner Of Vs. Golla Narayana Rao Income Tax Flat No.Ff-4, D.No.32-15/1-16 Circle-2(1) Vijaya Shraddha Towers Vijayawada Moghalrajpuram Vijayawada [Pan : Ahqpg3076R] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) Cross Objection Nos.80-85/Viz/2017 (Arising Out Of I.T.A Nos.433/Viz/2017,499-503/Viz/2017 Respectively)’ Golla Narayana Rao Deputy.Commissioner Of Flat No.Ff-4, D.No.32-15/1-16 Income Tax Vijaya Shraddha Towers Circle-2(1) Moghalrajpuram Vijayawada Vijayawada [Pan : Ahqpg3076R] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) निर्धाऩरती की ओर से/ Assessee By : Shri G.V.N.Hari, Ar रधजस्व की ओर से/ Revenue By : Shri Ch.Sanjeev, Dr सुिवधई की तधरीख / Date Of Hearing : 06.09.2018 05.10.2018 घोर्णध की तधरीख/Date Of Pronouncement :

carrying on business in civil construction. A survey u/s 133A was conducted on 10.10.2013 in the business premises of the assessee and during the course of survey incriminating material was found indicating escapement of income and consequently the assessee admitted the income of Rs. 3.00 crores spread over for three years involving assessment years

DY CIT, CIRCLE-2(1), VIJAYAWADA vs. GOLLA NARAYANA RAO,, VIJAYAWADA

Bench: Shri V. Durga Rao& Shri D.S. Sunder Singhआयकर अपील सं./I.T.A.No.380/Viz/2017& I.T.A.No.487-489/Viz/2017 (धििाारण िर्ा/A.Ys: 2012-13, 2008-09,2009-10 & 2011-12 Respectively) Golla Narayana Rao Asst.Commissioner Of Flat No.Ff-4, D.No.32-15/1-16 Income Tax, Circle-2(1) Vijaya Shraddha Towers Vijayawada Moghalrajpuram Vs. Asst.Commissioner Of Vijayawada Income Tax, Range-2 [Pan : Ahqpg3076R] Vijayawada (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) आयकर अपील सं./I.T.A.Nos.433/Viz/2017, 499/Viz/2017 -503/Viz/2017 (निर्धारण वर्ा/A.Ys : 2012-13, 2008-09, 2011-12, 2011-12, 2012-13 & 2014-15 Respectively) Deputy.Commissioner Of Vs. Golla Narayana Rao Income Tax Flat No.Ff-4, D.No.32-15/1-16 Circle-2(1) Vijaya Shraddha Towers Vijayawada Moghalrajpuram Vijayawada [Pan : Ahqpg3076R] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) Cross Objection Nos.80-85/Viz/2017 (Arising Out Of I.T.A Nos.433/Viz/2017,499-503/Viz/2017 Respectively)’ Golla Narayana Rao Deputy.Commissioner Of Flat No.Ff-4, D.No.32-15/1-16 Income Tax Vijaya Shraddha Towers Circle-2(1) Moghalrajpuram Vijayawada Vijayawada [Pan : Ahqpg3076R] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) निर्धाऩरती की ओर से/ Assessee By : Shri G.V.N.Hari, Ar रधजस्व की ओर से/ Revenue By : Shri Ch.Sanjeev, Dr सुिवधई की तधरीख / Date Of Hearing : 06.09.2018 05.10.2018 घोर्णध की तधरीख/Date Of Pronouncement :

carrying on business in civil construction. A survey u/s 133A was conducted on 10.10.2013 in the business premises of the assessee and during the course of survey incriminating material was found indicating escapement of income and consequently the assessee admitted the income of Rs. 3.00 crores spread over for three years involving assessment years

DY CIT, CIRCLE-2(1), VIJAYAWADA. vs. GOLLA NARAYANA RAO,, VIJAYAWADA.

Bench: Shri V. Durga Rao& Shri D.S. Sunder Singhआयकर अपील सं./I.T.A.No.380/Viz/2017& I.T.A.No.487-489/Viz/2017 (धििाारण िर्ा/A.Ys: 2012-13, 2008-09,2009-10 & 2011-12 Respectively) Golla Narayana Rao Asst.Commissioner Of Flat No.Ff-4, D.No.32-15/1-16 Income Tax, Circle-2(1) Vijaya Shraddha Towers Vijayawada Moghalrajpuram Vs. Asst.Commissioner Of Vijayawada Income Tax, Range-2 [Pan : Ahqpg3076R] Vijayawada (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) आयकर अपील सं./I.T.A.Nos.433/Viz/2017, 499/Viz/2017 -503/Viz/2017 (निर्धारण वर्ा/A.Ys : 2012-13, 2008-09, 2011-12, 2011-12, 2012-13 & 2014-15 Respectively) Deputy.Commissioner Of Vs. Golla Narayana Rao Income Tax Flat No.Ff-4, D.No.32-15/1-16 Circle-2(1) Vijaya Shraddha Towers Vijayawada Moghalrajpuram Vijayawada [Pan : Ahqpg3076R] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) Cross Objection Nos.80-85/Viz/2017 (Arising Out Of I.T.A Nos.433/Viz/2017,499-503/Viz/2017 Respectively)’ Golla Narayana Rao Deputy.Commissioner Of Flat No.Ff-4, D.No.32-15/1-16 Income Tax Vijaya Shraddha Towers Circle-2(1) Moghalrajpuram Vijayawada Vijayawada [Pan : Ahqpg3076R] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) निर्धाऩरती की ओर से/ Assessee By : Shri G.V.N.Hari, Ar रधजस्व की ओर से/ Revenue By : Shri Ch.Sanjeev, Dr सुिवधई की तधरीख / Date Of Hearing : 06.09.2018 05.10.2018 घोर्णध की तधरीख/Date Of Pronouncement :

carrying on business in civil construction. A survey u/s 133A was conducted on 10.10.2013 in the business premises of the assessee and during the course of survey incriminating material was found indicating escapement of income and consequently the assessee admitted the income of Rs. 3.00 crores spread over for three years involving assessment years

THE ASST. CIT,, VISAKHAPATNAM vs. M/S. MARVEL ASSOCIATES,, VISAKHAPATNAM

In the result, the appeal filed by the revenue is dismissed

Bench: Shri V. Durga Rao & Shri D.S. Sunder Singh

loss account 2 M/s. Marvel Associates, Visakhapatnam and included the sum of Rs.1,48,84,142/- towards additional sale price offered sold/booked for sale on the date of search. The additional income was part of Rs.4.80 crores admitted by the assessee at the time of search. The above additional admission was given on the basis of additional sale price worked

3F INDUSTRIES LIMITED,TADEPALLIGUDEM vs. THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-1, , ELURU

In the result, appeal filed by the assessee is partly allowed for statistical purposes

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

loss to Rs. 19,47,73,101/-. Aggrieved by the order of the Ld. CIT(A), the assessee carried the matter to the Tribunal. 3. The assessee has raised the following grounds of appeal: “Each of the Grounds given below is independent and without prejudice to the other grounds of appeal preferred by the appellant. On the facts

KOSANAM RAMA RAO,GUNTUR vs. THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-2(1), GUNTUR

In the result, the appeal of the assessee is allowed in terms of our aforesaid observations

Bench: Us:

carried the matter in appeal before us. 5 Kosanam Rama Rao, Guntur. 7. Ms. Venkata Susheela, Advocate, the learned Authorized Representative (for short “Ld.AR”) of the assessee, at the threshold of hearing of the appeal, submitted that the present appeal involves a delay of 15 days. Elaborating on the reasons leading to the delay, the Ld. AR submitted that

RADHIKA VEGETABLE OILS PRIVATE LIMITED,VIZIANAGARAM vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-3(1),, VISAKHAPATNAM

In the result, the appeals of the revenue as well as the assessee and cross objections of the assessee are dismissed

Bench: Shri V. Durga Rao& Shri D.S. Sunder Singhआयकर अपील सं./I.T.A.No.415 & 416/Viz/2018 (निर्धारण वर्ा/Assessment Years : 2013-14 & 2014-15) M/S Radhika Vegetable Oils(P) Ltd., Vs. Asst.Commissioner Of Sreeram Nagar Income Tax Garividi, Vizianagaram Circle-3(1) [Pan : Aaacr8333C] Visakhapatnam (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) आयकरअपीलसं./I.T.A.No.474 & 475/Viz/2018 (निर्धारणवर्ा/Assessment Years : 2013-14 & 2014-15) Asst.Commissioner Of Vs. M/S Radhika Vegetable Income Tax Oils(P) Ltd., Circle-3(1) Sreeram Nagar Visakhapatnam Garividi, Vizianagaram [Pan : Aaacr8333C] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) Co No.132 & 133/Viz/2018 (Arising Out Of I.T.A.No.474/Viz/2018 & 475/Viz/2018 Respectively) (निर्धारणवर्ा/Assessment Year: 2013-14 & 2014-15) Z M/S Radhika Vegetable Oils(P) Ltd., Vs. Asst.Commissioner Of Sreeram Nagar Income Tax Garividi, Vizianagaram Circle-3(1) [Pan : Aaacr8333C] Visakhapatnam (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) रधजस्व की ओर से /Revenue By : Smt Suman Malik, Dr निर्धाऩरती की ओर से / Assessee By : Shri G.V.N.Hari, Ar सुिवधई की तधरीख / Date Of Hearing : 16.04.2019 घोर्णध की तधरीख/Date Of Pronouncement : 30 .04.2019

loss of FFBs. The company needs to properly handle the empty bunches after the process in order to comply with the pollution control norms. The 6 I.T.A. No.415,416,474,475 /Viz/2018 and CO No.132 &133/Viz/2018 M/s Radhika Vegetables Oils (P) Ltd., Vizianagaram assessee company further stated that to carry out all the above functions, the company has employed

RADHIKA VEGETABLE OILS PRIVATE LIMITED,VIZIANAGARAM vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-3(1),, VISAKHAPATNAM

In the result, the appeals of the revenue as well as the assessee and cross objections of the assessee are dismissed

Bench: Shri V. Durga Rao& Shri D.S. Sunder Singhआयकर अपील सं./I.T.A.No.415 & 416/Viz/2018 (निर्धारण वर्ा/Assessment Years : 2013-14 & 2014-15) M/S Radhika Vegetable Oils(P) Ltd., Vs. Asst.Commissioner Of Sreeram Nagar Income Tax Garividi, Vizianagaram Circle-3(1) [Pan : Aaacr8333C] Visakhapatnam (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) आयकरअपीलसं./I.T.A.No.474 & 475/Viz/2018 (निर्धारणवर्ा/Assessment Years : 2013-14 & 2014-15) Asst.Commissioner Of Vs. M/S Radhika Vegetable Income Tax Oils(P) Ltd., Circle-3(1) Sreeram Nagar Visakhapatnam Garividi, Vizianagaram [Pan : Aaacr8333C] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) Co No.132 & 133/Viz/2018 (Arising Out Of I.T.A.No.474/Viz/2018 & 475/Viz/2018 Respectively) (निर्धारणवर्ा/Assessment Year: 2013-14 & 2014-15) Z M/S Radhika Vegetable Oils(P) Ltd., Vs. Asst.Commissioner Of Sreeram Nagar Income Tax Garividi, Vizianagaram Circle-3(1) [Pan : Aaacr8333C] Visakhapatnam (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) रधजस्व की ओर से /Revenue By : Smt Suman Malik, Dr निर्धाऩरती की ओर से / Assessee By : Shri G.V.N.Hari, Ar सुिवधई की तधरीख / Date Of Hearing : 16.04.2019 घोर्णध की तधरीख/Date Of Pronouncement : 30 .04.2019

loss of FFBs. The company needs to properly handle the empty bunches after the process in order to comply with the pollution control norms. The 6 I.T.A. No.415,416,474,475 /Viz/2018 and CO No.132 &133/Viz/2018 M/s Radhika Vegetables Oils (P) Ltd., Vizianagaram assessee company further stated that to carry out all the above functions, the company has employed

ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-3(1),, VISAKHAPATNAM vs. RADHIKA VEGETABLE OILS PRIVATE LIMITED, , VISAKHAPATNAM

In the result, the appeals of the revenue as well as the assessee and cross objections of the assessee are dismissed

Bench: Shri V. Durga Rao& Shri D.S. Sunder Singhआयकर अपील सं./I.T.A.No.415 & 416/Viz/2018 (निर्धारण वर्ा/Assessment Years : 2013-14 & 2014-15) M/S Radhika Vegetable Oils(P) Ltd., Vs. Asst.Commissioner Of Sreeram Nagar Income Tax Garividi, Vizianagaram Circle-3(1) [Pan : Aaacr8333C] Visakhapatnam (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) आयकरअपीलसं./I.T.A.No.474 & 475/Viz/2018 (निर्धारणवर्ा/Assessment Years : 2013-14 & 2014-15) Asst.Commissioner Of Vs. M/S Radhika Vegetable Income Tax Oils(P) Ltd., Circle-3(1) Sreeram Nagar Visakhapatnam Garividi, Vizianagaram [Pan : Aaacr8333C] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) Co No.132 & 133/Viz/2018 (Arising Out Of I.T.A.No.474/Viz/2018 & 475/Viz/2018 Respectively) (निर्धारणवर्ा/Assessment Year: 2013-14 & 2014-15) Z M/S Radhika Vegetable Oils(P) Ltd., Vs. Asst.Commissioner Of Sreeram Nagar Income Tax Garividi, Vizianagaram Circle-3(1) [Pan : Aaacr8333C] Visakhapatnam (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) रधजस्व की ओर से /Revenue By : Smt Suman Malik, Dr निर्धाऩरती की ओर से / Assessee By : Shri G.V.N.Hari, Ar सुिवधई की तधरीख / Date Of Hearing : 16.04.2019 घोर्णध की तधरीख/Date Of Pronouncement : 30 .04.2019

loss of FFBs. The company needs to properly handle the empty bunches after the process in order to comply with the pollution control norms. The 6 I.T.A. No.415,416,474,475 /Viz/2018 and CO No.132 &133/Viz/2018 M/s Radhika Vegetables Oils (P) Ltd., Vizianagaram assessee company further stated that to carry out all the above functions, the company has employed

ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-3(1),, VISAKHAPATNAM vs. RADHIKA VEGETABLE OILS PRIVATE LIMITED, , VISAKHAPATNAM

In the result, the appeals of the revenue as well as the assessee and cross objections of the assessee are dismissed

Bench: Shri V. Durga Rao& Shri D.S. Sunder Singhआयकर अपील सं./I.T.A.No.415 & 416/Viz/2018 (निर्धारण वर्ा/Assessment Years : 2013-14 & 2014-15) M/S Radhika Vegetable Oils(P) Ltd., Vs. Asst.Commissioner Of Sreeram Nagar Income Tax Garividi, Vizianagaram Circle-3(1) [Pan : Aaacr8333C] Visakhapatnam (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) आयकरअपीलसं./I.T.A.No.474 & 475/Viz/2018 (निर्धारणवर्ा/Assessment Years : 2013-14 & 2014-15) Asst.Commissioner Of Vs. M/S Radhika Vegetable Income Tax Oils(P) Ltd., Circle-3(1) Sreeram Nagar Visakhapatnam Garividi, Vizianagaram [Pan : Aaacr8333C] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) Co No.132 & 133/Viz/2018 (Arising Out Of I.T.A.No.474/Viz/2018 & 475/Viz/2018 Respectively) (निर्धारणवर्ा/Assessment Year: 2013-14 & 2014-15) Z M/S Radhika Vegetable Oils(P) Ltd., Vs. Asst.Commissioner Of Sreeram Nagar Income Tax Garividi, Vizianagaram Circle-3(1) [Pan : Aaacr8333C] Visakhapatnam (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) रधजस्व की ओर से /Revenue By : Smt Suman Malik, Dr निर्धाऩरती की ओर से / Assessee By : Shri G.V.N.Hari, Ar सुिवधई की तधरीख / Date Of Hearing : 16.04.2019 घोर्णध की तधरीख/Date Of Pronouncement : 30 .04.2019

loss of FFBs. The company needs to properly handle the empty bunches after the process in order to comply with the pollution control norms. The 6 I.T.A. No.415,416,474,475 /Viz/2018 and CO No.132 &133/Viz/2018 M/s Radhika Vegetables Oils (P) Ltd., Vizianagaram assessee company further stated that to carry out all the above functions, the company has employed

ARUNACHALAM MANICKAVEL,PROP: BHARATHI SOAP WORKS, 1ST LANE,,GUNTUR vs. THE ACIT, CIRCLE - 2(1),, GUNTUR

In the result, appeals of the assessee for the A

Bench: Shri V. Durga Rao& Shri D.S. Sunder Singh

penalty proceedings u/s 271(1)(c) are initiated separately.” In the same manner the AO made the addition Rs.1,05,91,037/- for the A.Y.2010-11. 25 I.T.A. Nos.168 to 174/Viz/2014 Arunachalam Manickavel, Guntur 18. Aggrieved by the order of the AO, the assessee went on appeal before the CIT(A) and the Ld.CIT(A) prima facie agreed with the view

ARUNACHALAM MANICKAVEL,PROP: BHARATHI SOAP WORKS, 1ST LANE,,GUNTUR vs. THE ACIT, CIRCLE - 2(1),, GUNTUR

In the result, appeals of the assessee for the A

Bench: Shri V. Durga Rao& Shri D.S. Sunder Singh

penalty proceedings u/s 271(1)(c) are initiated separately.” In the same manner the AO made the addition Rs.1,05,91,037/- for the A.Y.2010-11. 25 I.T.A. Nos.168 to 174/Viz/2014 Arunachalam Manickavel, Guntur 18. Aggrieved by the order of the AO, the assessee went on appeal before the CIT(A) and the Ld.CIT(A) prima facie agreed with the view

ARUNACHALAM MANICKAVEL,PROP: BHARATHI SOAP WORKS, 1ST LANE,,GUNTUR vs. THE ACIT, CIRCLE - 2(1),, GUNTUR

In the result, appeals of the assessee for the A

Bench: Shri V. Durga Rao& Shri D.S. Sunder Singh

penalty proceedings u/s 271(1)(c) are initiated separately.” In the same manner the AO made the addition Rs.1,05,91,037/- for the A.Y.2010-11. 25 I.T.A. Nos.168 to 174/Viz/2014 Arunachalam Manickavel, Guntur 18. Aggrieved by the order of the AO, the assessee went on appeal before the CIT(A) and the Ld.CIT(A) prima facie agreed with the view