VISAKHAPATNAM INDUSTRIAL WATER SUPPLY COMPANY LIMITED,VISAKHAPATNAM vs. DCIT, CIRCLE-5(1), VISAKHAPATNAM

In the result, the appeal by the assessee is allowed

Bench: Shri Sandeep Singh Karhail, Hon’Ble & Shri Omkareshwar Chidara, Hon’Bleआयकर अपील सं./I.T.A. No. 657/Viz/2025 (निर्धारण वर्ा/ Assessment Year:2012-13) Visakhapatnam Industrial Water V. Dy. Cit – Circle – 5(1) Supply Company Limited Visakhapatnam Gvmc Room No.204 Tenneti Bhavan, Asilmetta Junction Visakhapatnam – 530002 Andhra Pradesh [Pan: Aabcv2240H] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent)

u/s 271(1)(c) has been initiated against the appellant for furnishing inaccurate particulars and for the concealment of particulars of income. Merely by not specifying the limbs under which section 271(1)(c) has been invoked by striking out any one of the phrase cannot be considered as the notice to be invalid. From the Assessment order

THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-2(1), VIJAYAWADA vs. SRI SAI ENGINEERING AND DRILLING, VIJAYAWADA

In the result, Cross Objection filed by the assessee is allowed and the appeal of the Revenue is dismissed

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपील सं./ I.T.A. No.63/Viz/2025 (निर्धारण वर्ा / Assessment Year: 2009-10) Assistant Commissioner Of Vs. Sri Sai Engineering & Drilling, Income Tax, D. No. 54-18-26, B-3, Circle-2(1), Second Lane, Lic Colony, Vijayawada. Vijayawada. Pan:Abafs0788A (अपीलधर्थी/ Appellant) (प्रत्यर्थी/ Respondent) C.O. No. 06/Viz/2025 (In आयकर अपील सं./ I.T.A. No.63/Viz/2025) (निर्धारण वर्ा / Assessment Year: 2009-10) Sri Sai Engineering & Drilling, Vs. Assistant Commissioner Of D. No. 54-18-26, B-3, Second Income Tax, Lane, Lic Colony, Circle-2(1), Vijayawada. Vijayawada. Pan:Abafs0788A (अपीलधर्थी/ Appellant) (प्रत्यर्थी/ Respondent)

U/s. 271(1)(c) of the Act since the quantum addition has been upheld by the Ld.CIT(A). 9. We have heard both the sides and perused the orders of the Ld. Revenue Authorities as well as the material available on record. It is noticed that the Ld. AO passed the penalty order on 16/03/2022 considering the fact that

MARTURI SRINIVASA RAO,GUNTUR vs. INCOME TAX OFFICER, WARD-1(1), GUNTUR

In the result, appeal of the assessee is allowed

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपील सं./I.T.A.No.124/Viz/2023 (ननधधारण वर्ा / Assessment Year : 2017-18) Marturi Srinivasa Rao Vs. Income Tax Officer D.No.1-75, 2Nd Line Ward-1(1) Rajeev Nagar Colony Guntur Atchampet Post, Guntur [Pan : Bvnpm4138E] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent)

271-I, section 271J, clause (c) or clause (d) of sub-section (1) or sub- section (2) of section 272A, sub-section (1) of section 272AA or section 272B or sub-section (1) or sub-section (1A) of section 272BB or sub- section (1) of section 272BBB or clause (b) of sub-section (1) or clause (b) or clause

SATYA VENKATA KRISHNA RAVI PRASAD KODURI,RAJAHMUNDRY vs. ACIT, CIRCLE - 1, RAJAHMUNDRY

penalty\nproceedings under s. 271(1)(c) of the Act.\"\n7. In view of the above, equally we are unable to subscribe to the view\nadopted by Allahabad High Court in Surendra Prasad Aggarwal's case\n(supra) where judgment of Madhya Pradesh High Court in Indian\nPharmaceuticals' case (supra) noticed hereinbefore has been concurred\nwith.\n8. Accordingly

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:

1) shall be imposed by the Joint Commissioner.” 12. Controversy involved in the present appeal lies in a narrow compass, i.e., as to whether or not the penalty imposed on the assessee by the Addl/Joint Commissioner of Income Tax, NFAC under Section 271D of the Act, in the absence of the recording of satisfaction by the A.O for initiating

VEERA VENKATA RAMAKRISHNA MOHAN RAO KODURI,EAST GODHAVARI vs. ACIT, CIRLCE - 1, RAJAHMUNDRY

In the result, appeal filed by the assessee is allowed

Bench: Shri Ravish Sood, Hon’Ble & Shri S Balakrishnan, Hon’Bleआईटीए. नं. / Ita Nos. 290 & 291/Viz/2025 निर्धारण वर्ा/ Assessment Years:2018-19 & 2019-20) Veera Venkata Ramakrishna V. Acit – Circle – 1 Mohana Rao Koduri Ayakkar Bhawan Flat No. 201, Sri Towers Nh-16 Veerabadhrapuram Venkateswara Nagar Rajahmundry – 533105 Syamalanagar Andhra Pradesh East Godavari District - 533103 Andhra Pradesh [Pan:Afrpk0888C] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) आईटीए. नं. / Ita Nos. 293 & 294/Viz/2025 निर्धारणवर्ा/ Assessment Years:2018-19 & 2019-20) Satya Venkata Krishna Ravi V. Acit – Circle – 1 Prasad Koduri Ayakkar Bhawan 81-10-3/6, Venkateswaranagar Veerabadhrapuram Near Ima Halla, Danavaipeta Rajahmundry – 533105 East Godavari District Andhra Pradesh Andhra Pradesh [Pan:Afrpk0889D] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) करदाता का प्रतततितित्व/ Assessee Represented By : Smt Hemalatha K, Ca राजस्व का प्रतततितित्व/ Department Represented By : Shri Badicala Yadagiri, Cit(Dr)

penalty proceedings under s. 271(1)(c) of the Act." 7. In view of the above, equally we are unable to subscribe to the view adopted by Allahabad High Court in Surendra Prasad Aggarwal's case (supra) where judgment of Madhya Pradesh High Court in Indian Pharmaceuticals' case (supra) noticed hereinbefore has been concurred with. 8. Accordingly, it is held

VEERA VENKATA RAMAKRISHNA MOHANA RAO KODURI,RAJAHMUNDRY vs. ACIT, CIRCLE - 1, RAJAHMUNDRY

In the result, appeal filed by the assessee is allowed

Bench: Shri Ravish Sood, Hon’Ble & Shri S Balakrishnan, Hon’Bleआईटीए. नं. / Ita Nos. 290 & 291/Viz/2025 निर्धारण वर्ा/ Assessment Years:2018-19 & 2019-20) Veera Venkata Ramakrishna V. Acit – Circle – 1 Mohana Rao Koduri Ayakkar Bhawan Flat No. 201, Sri Towers Nh-16 Veerabadhrapuram Venkateswara Nagar Rajahmundry – 533105 Syamalanagar Andhra Pradesh East Godavari District - 533103 Andhra Pradesh [Pan:Afrpk0888C] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) आईटीए. नं. / Ita Nos. 293 & 294/Viz/2025 निर्धारणवर्ा/ Assessment Years:2018-19 & 2019-20) Satya Venkata Krishna Ravi V. Acit – Circle – 1 Prasad Koduri Ayakkar Bhawan 81-10-3/6, Venkateswaranagar Veerabadhrapuram Near Ima Halla, Danavaipeta Rajahmundry – 533105 East Godavari District Andhra Pradesh Andhra Pradesh [Pan:Afrpk0889D] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) करदाता का प्रतततितित्व/ Assessee Represented By : Smt Hemalatha K, Ca राजस्व का प्रतततितित्व/ Department Represented By : Shri Badicala Yadagiri, Cit(Dr)

penalty proceedings under s. 271(1)(c) of the Act." 7. In view of the above, equally we are unable to subscribe to the view adopted by Allahabad High Court in Surendra Prasad Aggarwal's case (supra) where judgment of Madhya Pradesh High Court in Indian Pharmaceuticals' case (supra) noticed hereinbefore has been concurred with. 8. Accordingly, it is held

SATYA VENKATA KRISHNA RAVI PRASAD KODURI,EAST GODHAVARI vs. ACIT, CIRCLE - 1, RAJAHMUNDRY

u/s 153C\nNot Applicable since assessee's case is\nnot a case of notice issued u/s148\n11.\nShe argued that assessee case does not fall in any of the above categories\nand hence even on merits penalty cannot be levied in the instant case.\n12.\nPer contra, Ld. Departmental Representative [hereinafter in short\n"Ld.DR"] submitted that as per section

ARAVINDA BHUPATHIRAJU REP BY GPA HOLDER SRI KAR BAHADUR SRI RAJA,VISAKHAPATNAM vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE (INTERNAL TAXATION), VISAKHAPATNAM

In the result, appeal of the assessee is allowed

Bench: Shri Ravish Sood, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपीलसं./I.T.A. (It). No.262/Viz/2025 (निर्धारण वर्ा/ Assessment Year: 2015-16) Aravinda Bhupathiraju Vs. Asst. Cit (International Taxation) Rep. By. Gpa Holder Income Tax Office, Infinity Towers, K.A.R. Bahadur Sri Raja Sankaramatam Road Falt No. 502, Sky Aditya Apartment Visakhapatnam- 530016 Gitams Road, Yendada Andhra Pradesh Visakhapatnam – 530045 Andhra Pradesh [Pan:Bjopb0898P] (अपीलधर्थी/Appellant) (प्रत्यर्थी/Respondent) करदाता का प्रतततितित्व/ Assessee Represented By : Smt A. Aruna, Advocate राजस्व का प्रतततितित्व/ Department Represented By : Dr.Aparna Villuri, Sr. Ar

u/s 271(1)(c) of the Act. 4. Any other ground that may be urged at the time of appeal hearing.” 5. The sole issue contested by the assessee is with respect to levy of penalty of Rs.17,66,614/- under section 271(1)(c) of the Act whereas Ld. CIT(A) has allowed the quantum appeal filed

N R CONSTRUCTIONS,KAKINADA vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-1, KAKINADA

In the result, appeal of the assessee is allowed

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकरअपीलसं./I.T.A. No. 18/Viz/2024 (धििाधरणिरध/ Assessment Year: 2012-13) N R Constructions V. Acit – Circle – 1 Kakinada 2-59-7, Shanthi Nagar Kakinada – 533003 Andhra Pradesh [Pan : Aabfn7969A] (अपीलार्/ Appellant) (प्र्/ Respondent) यरद्त्य्पयतय्यिध/ Assessee Represented By : Ms. Keerthana, Ar र्जसय्पयतय्यिध/ Department Represented By : Dr. Aparna Villuri, Sr.Ar सु्व्ईसम्पहो्ेय्यतयि/ Date Of Conclusion Of Hearing : 12.08.2024 घोषण्य्त्र्ख/Date Of Pronouncement : 05.09.2024 आदेश/O R D E R Per Shri S Balakrishnan: 1. This Appeal Is Filed By The Assessee Against The Order Of Learned Commissioner Of Income Tax (Appeals), Nfac, Delhi [Hereinafter In Short “Ld.Cit(A)”] Vide Din & Order No. Itba/Nfac/S/250/2023-

9. The Ld. CIT(A) ought to have appreciated the fact that disallowance of expenses will not per se amount to furnishing inaccurate particulars of income or , merely because the assessee had claimed expenditure which claim was not accepted or was not acceptable to revenue, that by itself would not attract penalty u/s 271(1

SARADAMBIKA POWER PLANT (P) LTD, SRIKAKULAM,SRIKAKULAM vs. THE ASST. COMMISSIONER OF INCOME TAX, CIRCLE-3(1), VISAKHAPATNAM

In the result, the appeal by the assessee is allowed

Bench: Shri Balakrishnan Sshri Sandeep Singh Karhailsaradambika Power Plant (P) Ltd., Plot No.15, Konna Street, Radha Krishna Nagar Colony, Srikakulam. Andhra Pradesh - 532001 ............... Appellant Pan: Aajcs5970R V/S Assistant Commissioner Of Income Tax, Circle – 3(1), ……………… Respondent Visakhapatnam

u/s 43B of the Act.” 3. The brief facts of the case are that for the year under consideration, the assessee filed its return of income admitting a loss of Rs. 1,44,30,427/-. The return filed by the assessee was selected for scrutiny, and vide order dated 31.01.2013 passed under section 143(3) of the Act, the Assessing

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

In the result, appeals filed by the revenue and the cross objections filed by the assessee are dismissed for the A

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपील सं./I.T.A.No.239/Viz/2020 & 237/Viz/2020 (ननधधारण वर्ा/ Assessment Year : 2012-13 &2013-14) Assistant Commissioner Of Vs. M/S Sri Vijaya Visakha Milk Income Tax Producers Company Limited Central Circle-2 Visakha Diary, Bhpv Post Visakhapatnam Nh-5, Nathayyapalem Visakhapatnam [Pan :Aajcs7398P] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent)

Section 153A, the return of income filed in response to notice u/s 153A is to be considered as return filed u/s 139, as the AO has made assessment on the said return and, therefore, the return has to be considered for the purpose of penalty u/s 271(1)(c) of the Act and the penalty is to be levied

GINJALA ATCHIRAJU, L/R. OF GINJALA SIMHADRI RAJU, ,KAKINADA vs. INCOME-TAX OFFICER, WARD -1, , KAKINADA

In the result, appeal of the assessee is partly allowed

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

section 271(1)(c) of the Act. In this connection, the Ld. AR submitted a computation of penalty in respect of concealment of income and computed it at Rs. 23,85,025/-. Therefore the levy of proportionate penalty for Rs. 23,85,025/- with respect to the concealed income is hereby confirmed U/s. 271(1)(c) of the Act. 9

KOTI NARASIMHA REDDY GUTTIKONDA,GUNTUR vs. PRINCIPAL COMMISSIONER OF INCOME TAX , VIJAYAWADA

In the result, appeal of the assessee is allowed

Bench: Shri Ravish Sood, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपीलसं./I.T.A.No.332/Viz/2025 (निर्धारण वर्ा/ Assessment Year: 2016-17) Koti Narasimha Reddy Guttikonda Vs. Pr. Cit 1-99, Rudravaram – 522410 Siddhardha Public School Road Guntur District, Andhra Pradesh Mogalrajapurm Vijayawada – 520010 [Pan: Amcpg7882N] Andhra Pradesh (अपीलधर्थी/Appellant) (प्रत्यर्थी/Respondent) करदाता का प्रतततितित्व/ Assessee Represented By : Shri K.Siva Ram Kumar, Ca राजस्व का प्रतततितित्व/ Department Represented By : Dr.Satyasai Rath, Cit(Dr)

penalty proceedings under section 271(1)(c) of the Act. We therefore set-aside the order of the Ld. Pr.CIT passed u/s. 263 of the Act. Thus, the grounds raised by the assessee is allowed. Page. No 7 I.T.A.No.332/VIZ/2025 Koti Narasimha Reddy Guttikonda 9

GOVERNAMENT POLYTECHNIC,VISAKHAPATNAM vs. INCOME TAX OFFICER, TDS WARD-1, VISAKHAPATNAM

In the result, appeal filed by the assessee in ITA No

Bench: Shri Duvvuru Rl Reddy, Hon’Bleआयकर अपील सं./I.T.A.No.149/Viz/2023 & 150/Viz/2023 (ननधधारण वर्ा / Assessment Year : 2014-15 & 2015-16) Government Polytechnic Vs. Income Tax Officer (Tds) Government Polytechnic College Ward-1 Kancharapalem Visakhapatnam Visakhapatnam [Pan : Aaagg1122Q] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent)

u/s. 154. However, the Ld. ITO (TDS), Ward-1, Visakhapatnam responded to the assessee’s letter stating that the waive-off of the late filing fee is out of his scope. In my view the 6 I.T.A. No.149/Viz/2023 & 150/Viz/2023, A.Y.2014-15 & 2015-16 Government Polytechnic, Visakhapatnam assessee ought to have filed a petition seeking rectification of the order passed

GOVERNAMENT POLYTECHNIC,VISAKHAPATNAM vs. INCOME TAX OFFICER, TDS WARD-1, VISAKHAPATNAM

In the result, appeal filed by the assessee in ITA No

Bench: Shri Duvvuru Rl Reddy, Hon’Bleआयकर अपील सं./I.T.A.No.149/Viz/2023 & 150/Viz/2023 (ननधधारण वर्ा / Assessment Year : 2014-15 & 2015-16) Government Polytechnic Vs. Income Tax Officer (Tds) Government Polytechnic College Ward-1 Kancharapalem Visakhapatnam Visakhapatnam [Pan : Aaagg1122Q] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent)

u/s. 154. However, the Ld. ITO (TDS), Ward-1, Visakhapatnam responded to the assessee’s letter stating that the waive-off of the late filing fee is out of his scope. In my view the 6 I.T.A. No.149/Viz/2023 & 150/Viz/2023, A.Y.2014-15 & 2015-16 Government Polytechnic, Visakhapatnam assessee ought to have filed a petition seeking rectification of the order passed

INCOMETAX OFFICER, TANUKU vs. VENKATA SURYA DURGA RAJU KOPPISETTI, THIMMARAJUPALEM

Bench: us :

271(1)(c) of the Act dated 28.09.2022 for A.Y. 2016-17. As common issues are involved in the captioned appeals, therefore, the same are taken up and disposed of by this consolidated order. 3 ITA Nos.329 and 330/Viz/2025 & C.O.36 and 37/Viz/2025 Venkata Surya Durga Raju Koppisetti 2. We shall first take up the appeal filed by the Revenue

INCOMETAX OFFICER, TANUKU vs. VENKATA SURYA DURGA RAJU KOPPISETTI, THIMMARAJUPALEM

Bench: us : “1. The order of the Ld. CIT(A), National Faceless Assessment Centre (NFAC) is erroneous both on facts and in law.

271(1)(c) of the Act dated 28.09.2022 for A.Y. 2016-17. As common issues are involved in the captioned appeals, therefore, the same are taken up and disposed of by this consolidated order. 3 ITA Nos.329 and 330/Viz/2025 & C.O.36 and 37/Viz/2025 Venkata Surya Durga Raju Koppisetti 2. We shall first take up the appeal filed by the Revenue