THE DEPUTY. CIT,, VIJAYAWADA vs. M/S. EFFTRONICS SYSTEMS PRIVATE LIMITED,, VIJAYAWADA

In the result, the appeal of the revenue is dismissed

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

reassessment proceedings the assessee argued that the 11 schedule has no reference in Section 35(2AB) of the Act and same was not applicable for the A.Y.2008-09 and 2009-10. Having obtained approval from DS&R for Scientific research, in case of dispute with regard to the deduction

DCIT, CIRCLE-2(1), VIJAYAWADA vs. EFFTRONICS SYSTEMS PRIVATE LIMITED., VIJAYAWADA

In the result, the appeal of the revenue is dismissed

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

reassessment proceedings the assessee argued that the 11 schedule has no reference in Section 35(2AB) of the Act and same was not applicable for the A.Y.2008-09 and 2009-10. Having obtained approval from DS&R for Scientific research, in case of dispute with regard to the deduction

THE DEPUTY. CIT,, VIJAYAWADA vs. M/S. EFFTRONICS SYSTEMS PRIVATE LIMITED,, VIJAYAWADA

In the result, the appeal of the revenue is dismissed

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

reassessment proceedings the assessee argued that the 11 schedule has no reference in Section 35(2AB) of the Act and same was not applicable for the A.Y.2008-09 and 2009-10. Having obtained approval from DS&R for Scientific research, in case of dispute with regard to the deduction

THE DEPUTY. CIT,, VIJAYAWADA vs. M/S. EFFTRONICS SYSTEMS PRIVATE LIMITED,, VIJAYAWADA

In the result, the appeal of the revenue is dismissed

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

reassessment proceedings the assessee argued that the 11 schedule has no reference in Section 35(2AB) of the Act and same was not applicable for the A.Y.2008-09 and 2009-10. Having obtained approval from DS&R for Scientific research, in case of dispute with regard to the deduction

NADIMPALLY VENKATA SANKAR RAMA KRISHNAM RAJU,,VISAKHAPATNAM vs. THE ITO,, VISAKHAPATNAM

In the result, the appeal filed by the assessee is allowed

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

deduct the tax at source as required u/s 194H, the PCIT was of the view that the provisions of Sec.40(a)(ia) of the I T Act are attracted to such payments and the expenditure of Rs.84,82,547/¬ required to be disallowed. Since the Assessing Officer failed to examine all these aspects in the reassessment

G.T.MOHAN RAO,,KAKINADA vs. THE ITO,, KAKINADA

In the result, appeal of the assessee is allowed

Bench: Shri V. Durga Rao& Shri D.S. Sunder Singhआयकर अपील सं./I.T.A.No.182/Viz/2015 (ननधधारण वर्ा/Assessment Year : 2007-08) G.T.Mohan Rao Vs. Income Tax Officer Prop.Ramya Engineering Co. Ward-1 Plot No.3-20-4/1/A Kakinada Rammohan Nagar Kakinada [Pan : Aehpg7387R] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) अपीलधथी की ओर से/ Appellant By : Shri G.V.N.Hari, Ar प्रत्यधथी की ओर से / Respondent By : Smt.Suman Malik, Dr सुनवधई की तधरीख / Date Of Hearing : 01.08.2019 घोर्णध की तधरीख/Date Of Pronouncement : 25.09.2019 आदेश /O R D E R

deduction of TDS on machinery hire charges for an amount of Rs.4,57,367/- u/s 40(a)(ia) of the Act. The AO completed the reassessment

PANDALAPAKA PRIMARY AGRICULTURAL CO-OP SOCIETY LTD,EAST GODAVARI vs. INCOME-TAX OFFICER, WARD-1, KAKINADA

deduction under Section 80P for AY 2018-19 and AY 2020-21. For AY 2018-19, the assessee failed to file a return of income and the AO issued a notice under Section 148A(b) for reassessment

MARISETTI DHANA TATAJI,TADEPALLIGUDEM vs. INCOME TAX OFFICER, WARD-1, TADEPALLIGUDEM

reassess such income or recompute the loss or the\ndepreciation allowance or any other, allowance or deduction for the Assessment

MARISETTI DHANA TATAJI,TADEPALLIGUDEM vs. INCOME TAX OFFICER, WARD-1, TADEPALLIGUDEM

reassess such income or recompute the loss or the\ndepreciation allowance or any other, allowance or deduction for the Assessment

MARISETTI DHANA TATAJI,TADEPALLIGUDEM vs. INCOME TAX OFFICER, WARD-1, TADEPALLIGUDEM

reassess such income or recompute the loss or the\ndepreciation allowance or any other, allowance or deduction for the Assessment

NO 368 KOLAKALURU PRIMARY AGRICULTURAL CO OPERATIVE CREDIT SOCIETY LIMITED,GUNTUR vs. INCOME TAX OFFICER, WARD-1, TENALI

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

Bench: Shri Ravish Sood & Shri Balakrishnan S.आ.अपी.सं /Ita No.455/Viz/2025 (िनधा"रण वष"/Assessment Year: 2018-19) No. 368 Kolakaluru Vs. The Income Tax Officer, Primary Agricultural Co- Ward-1, Operative Credit Society Tenali. Limited, Tenali. Pan: Aaban6994Q (Appellant) (Respondent) िनधा""रती "ारा/Assessee By: Sri Gvn Hari, Advocate राज" व "ारा/Revenue By: Dr. Aparna Villuri, Sr. Ar सुनवाई की तारीख/Date Of Hearing: 06/10/2025 घोषणा की तारीख/Date Of 10/10/2025 Pronouncement: आदेश / Order Per. Ravish Sood, Jm : The Present Appeal Filed By The Assessee-Society Is Directed Against The Order Passed By The Commissioner Of Income-Tax (Appeals), National Faceless Appeal Center (Nfac), Delhi, Dated 25/06/2025, Which In Turn Arises From The Order Passed By The Assessing Officer Under Section 147 R.W.S 144 R.W.S 144B Of The 2 No. 368 Kolakaluru Primary Agricultural Cooperative Credit Society Limited Vs. Ito

reassess such income or recompute the loss or the depreciation allowance or any other allowance or deduction for such assessment

VENKATA PRASAD PULIPATI,AMARAVATHI vs. INCOME-TAX OFFICER, WARD-2(1), GUNTUR

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

Bench: Shri Ravish Sood & Shri Balakrishnan S.आ.अपी.सं /Ita No.612/Viz/2025 (िनधा"रण वष"/Assessment Year: 2016-17) Venkata Prasad Pulipati, Vs. Income Tax Officer, Amaravathi. Ward-2(1), Pan: Asapp8796L Guntur. (Appellant) (Respondent) िनधा"रती "ारा/Assessee By: Shri I. Kama Sastry, Ca राज" व "ारा/Revenue By: Dr. Aparna Villuri, Sr. Ar सुनवाई की तारीख/Date Of 03/12/2025 Hearing: घोषणा की तारीख/Date Of 19/12/2025 Pronouncement: आदेश / Order

reassess such income or recompute the loss or the depreciation allowance or any other allowance or deduction for such assessment

POTHINA SATYANARAYANA,VISAKHAPATNAM vs. INCOME TAX OFFICER, WARD-2(5), VISAKHAPATNAM

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

Bench: Shri Ravish Sood & Shri Balakrishnan S.आ.अपी.सं /Ita No.568/Viz/2025 (िनधा"रण वष"/Assessment Year: 2018-19) Pothina Satyanarayana, Vs. Income Tax Officer, Visakhapatnam. Ward-2(5), Pan: Ahdpp1312N Visakhapatnam. (Appellant) (Respondent) िनधा"रती "ारा/Assessee By: Sri Gvn Hari, Advocate राज" व "ारा/Revenue By: Dr. Aparna Villuri, Sr. Ar सुनवाई की तारीख/Date Of 19/11/2025 Hearing: घोषणा की तारीख/Date Of 26/11/2025 Pronouncement: आदेश / Order Per. Ravish Sood, Jm : The Present Appeal Filed By The Assessee Is Directed Against The Order Passed By The Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre, Delhi, Dated 10/07/2025, Which In Turn Arises From The Order Passed By The Assessing Officer (For Short, “Ao”) Under Section 147 R.W.S 144 R.W.S 144B Of The Income-Tax Act, 1961 (For Short, “Act”), Dated 12/02/2024 For The Assessment Year 2018-19. The 2 Pothina Satyanarayana Vs. Ito

reassess such income or recompute the loss or the depreciation allowance or any other allowance or deduction for such assessment

ASHOK RUDRARAJU,VISAKHAPATNAM vs. INCOME-TAX OFFICER,WARD-2(5), VISAKHAPATNAM

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

Bench: Shri Manjunatha G. & Shri Ravish Soodआ.अपी.सं /Ita No. 439/Viz/2025 (निर्धारण वर्ा/Assessment Year: 2016-17) Ashok Rudraraju, Vs. Income Tax Officer, Visakhapatnam. Ward-2(5), Visakhapatnam. Pan: Aqvpr4058L

reassess such income or recompute the loss or the depreciation allowance or any other allowance or deduction for such assessment

INCOME TAX OFFICER, INCOME TAX DEPARTMENT, VISAKHAPATNAM vs. QUALITY STEEL SHOPPE PRIVATE LIMITED, VISAKHAPATNAM

In the result, the Cross Objection No

Bench: Shri Manjunatha G. & Shri Ravish Soodआ.अपी.सं /Ita No.454/Viz/2024 ("नधा"रण वष"/Assessment Year: 2018-19) Income Tax Officer, Vs. Quality Steel Shoppe Ward-2(1), Private Limited, Visakhapatnam. Visakhapatnam. Pan: Aaacq1115D (Appellant) (Respondent) C.O. No. 18/Viz/2024 (In आ.अपी.सं /454/Viz/2024) ("नधा"रण वष"/Assessment Year: 2018-19)

reassess such income or recompute the loss or the depreciation allowance or any other allowance or deduction for such assessment

UPPALAPADU PRIMARY AGRICULTURAL COOPERATIVE SOCIETY LIMITED,UPPALAPADU, GUNTUR vs. INCOME TAX OFFICER, WARD-2(1), GUNTUR

Bench: Shri Ravish Sood & Shri Balakrishnan Sआ.अपी.सं /Ita No.523/Viz/2025 (िनधा"रण वष"/Assessment Year:2018-19) Uppalapadu Primary Vs. Income Tax Officer, Agricultural Cooperative Ward-2(1), Society Limited, Guntur. Uppalapadu, Guntur. Pan: Aaaau4669G (Appellant) (Respondent) िनधा"रती Shri R. Siva Rama Krishna, "ारा/Assessee By: Ca राज" व "ारा/Revenue By: Dr. Aparna Villuri, Sr. Ar सुनवाई की तारीख/Date Of Hearing: 29/10/2025 घोषणा की तारीख/Date Of 31/10/2025 Pronouncement: आदेश / Order Per. Ravish Sood, J.M: The Present Appeal Filed By The Assessee Society Is Directed Against The Assessment Order Dated 25.01.2024 Passed By The Assessing Officer (For Short, “Ao”) Under Section 147 Read With Sections 144 & 144B Of The Income-Tax Act, 1961 (For Short, “The Act”) Dated 25.01.2024 For The Assessment Year 2018-19. The 2 Uppalapadu Primary Agricultural Cooperative Society Limited Vs. Ito

reassess such income or recompute the loss or the depreciation allowance or any other allowance or deduction for such assessment

INCOME TAX OFFICER, TENALI vs. SURYAPRAKASARAO KANAPARTHY, BETHAPUDI, REPALLE

In the result, the Cross Objection filed by the assessee is allowed in terms of our aforesaid observations, while for the appeal filed by the revenue having been rendered as academic in nature, is ...

Bench: Shri Manjunatha G. & Shri Ravish Soodआ.अपी.सं /Ita No.239/Viz/2025 (िनधा"रण वष"/Assessment Year:2018-19) Income Tax Officer, Vs. Suryaprakasarao Tenali. Kanaparthy, Bethapudi, Repalle, Bapatla. Pan: Dmqpk7509P (Appellant) (Respondent)

reassess such income or recompute the loss or the depreciation allowance or any other allowance or deduction for such assessment

DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE 3(1), VISAKHAPATNAM vs. VIZAG RE-BARS PRIVATE LIMITED, VISAKHAPATNAM

In the result, the cross objection filed by the assessee is allowed

Bench: Shri Ravish Sood, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपीलसं./I.T.A.No.428/Viz/2024 (निर्धारणवर्ा/ Assessment Year: 2017-18) Dy. Cit – Circle – 3(1) Vs. M/S. Vizag Re-Bars Private Limited 35, 50-92-35, Sankara Matam Road Plot No. 1 Ida, Edulapaka Bonangi, Opposite Reliance Fresh Parawada Mandal – 531021 Beside Reliance Fresh, Near By Main Road Andhra Pradesh Madhuranagar, Dwaraka Nagar Visakhapatnam – 530016 [Pan:Aabcv2581M] Andhra Pradesh (अपीलधर्थी/Appellant) (प्रत्यर्थी/Respondent)

reassess such income or recompute the loss or the depreciation allowance or any other allowance or deduction for such assessment