ACIT, 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:

reassessment proceedings initiated vide notice u/s 148 of the Act, dated 29.06.2021, had culminated into the assessment order passed by the A.O under Section 147 of the Act, dated 23.03.2023, therefore, it is the order passed by the Vedumutha Electricals India Private Limited. CIT(A), dated 29.11.2024 in Appeal No. CIT(A)-48, Mumbai /10553/2016-17 which alone for the subject

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:

reassessment proceedings initiated vide notice u/s 148 of the Act, dated 29.06.2021, had culminated into the assessment order passed by the A.O under Section 147 of the Act, dated 23.03.2023, therefore, it is the order passed by the Vedumutha Electricals India Private Limited. CIT(A), dated 29.11.2024 in Appeal No. CIT(A)-48, Mumbai /10553/2016-17 which alone for the subject

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:

reassessment proceedings initiated vide notice u/s 148 of the Act, dated 29.06.2021, had culminated into the assessment order passed by the A.O under Section 147 of the Act, dated 23.03.2023, therefore, it is the order passed by the Vedumutha Electricals India Private Limited. CIT(A), dated 29.11.2024 in Appeal No. CIT(A)-48, Mumbai /10553/2016-17 which alone for the subject

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:

reassessment proceedings initiated vide notice u/s 148 of the Act, dated 29.06.2021, had culminated into the assessment order passed by the A.O under Section 147 of the Act, dated 23.03.2023, therefore, it is the order passed by the Vedumutha Electricals India Private Limited. CIT(A), dated 29.11.2024 in Appeal No. CIT(A)-48, Mumbai /10553/2016-17 which alone for the subject

VENKATA RAMANA GODA,VISAKHAPATNAM vs. ASSISSTANT COMMISSIONER OF INCOME TAX, CIRCLE-3(1), VISAKHAPATNAM

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.489/Viz/2025 (िनधा"रण वष"/Assessment Year: 2020-21) Venkata Ramana Goda, Vs. Assistant Commissioner Visakhapatnam. Of Income Tax, Circle-3(1), Pan: Abzpg3216A Visakhapatnam. (Appellant) (Respondent) िनधा"रती "ारा/Assessee By: Mrs. K. Hemalatha, Ca राज" व "ारा/Revenue By: Dr. Aparna Villuri, Sr. Ar सुनवाई की तारीख/Date Of 17/11/2025 Hearing: घोषणा की तारीख/Date Of 05/12/2025 Pronouncement: आदेश / Order Per. Ravish Sood, Jm: The Present Appeal Filed By The Assessee Is Directed Against The Order Of The Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre, Delhi, Dated 06/08/2025, Which In Turn Arises From The Order Passed By The Assessing Officer Under Section 147 R.W.S 144B Of The Income Tax Act, 1961 (For Short, “The Act”), Dated 08/03/2025. The 2 Venkata Ramana Goda Vs. Acit

56,025/- as tax at Source (TDS) on the total amount of Rs. 1,11,20,502/- which was clearly mentioned in Form-26AS, and the credit of the said amount of tax deducted at source was claimed by the assessee in his return of income filed in response to notice under section 148 of the Act, therefore, the entire

TADISETTI MURALI MOHAN,GUNTUR vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-1(1), GUNTUR

In the result, appeal of the assessee is allowed

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

reassessment notice issued by the Ld. AO is not in conformity with the provisions of the Act and hence the assessment framed U/s. 144 r.w.s 147 of the Act deserves to be quashed. Thus, the Ground No.2 raised by the assessee is allowed. 10. With respect to Grounds No. 3, 4, 5 & 6, since the legal ground raised

TADISETTI MURALI MOHAN,GUNTUR vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-1(1), GUNTUR

In the result, appeal of the assessee is allowed

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

reassessment notice issued by the Ld. AO is not in conformity with the provisions of the Act and hence the assessment framed U/s. 144 r.w.s 147 of the Act deserves to be quashed. Thus, the Ground No.2 raised by the assessee is allowed. 10. With respect to Grounds No. 3, 4, 5 & 6, since the legal ground raised

TADISETTI MURALI MOHAN,GUNTUR vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-1(1), GUNTUR

In the result, appeal of the assessee is allowed

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

reassessment notice issued by the Ld. AO is not in conformity with the provisions of the Act and hence the assessment framed U/s. 144 r.w.s 147 of the Act deserves to be quashed. Thus, the Ground No.2 raised by the assessee is allowed. 10. With respect to Grounds No. 3, 4, 5 & 6, since the legal ground raised

TADISETTI MURALI MOHAN,GUNTUR vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-1(1), GUNTUR

In the result, appeal of the assessee is allowed

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

reassessment notice issued by the Ld. AO is not in conformity with the provisions of the Act and hence the assessment framed U/s. 144 r.w.s 147 of the Act deserves to be quashed. Thus, the Ground No.2 raised by the assessee is allowed. 10. With respect to Grounds No. 3, 4, 5 & 6, since the legal ground raised

GO IRON MARKETING,VISAKHAPATNAM vs. INCOME TAX OFFICER, WARD 3(3), VISHAKAPATNAM

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

Bench: Shri Ravish Sood & Shri Balakrishnan S.आ.अपी.सं /Ita No.483/Viz/2025 (िनधा"रण वष"/Assessment Year:2018-19) Go Iron Marketing, Vs. Income Tax Officer, Visakhapatnam. Ward-3(3), Pan: Aanfg6474D Visakhapatnam. (Appellant) (Respondent) िनधा"रती "ारा/Assessee By: Mrs. K. Hemalatha, Ca (Hybrid Hearing) राज" व "ारा/Revenue By: Shri Badicala Yadagiri, Cit-Dr सुनवाई की तारीख/Date Of 03/11/2025 Hearing: घोषणा की तारीख/Date Of 05/12/2025 Pronouncement: आदेश / Order Per. Ravish Sood, Jm: The Present Appeal Filed By The Assessee Firm Is Directed Against The Order Passed By The Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre, Delhi, Dated 26/07/2025 Which In Turn Arises From The Order Passed By The Assessing Officer (For Short, “Ao”) Under Section 147 R.W.S 144 Of The Income-Tax Act, 1961 (For Short, “The Act”), Dated 01/02/2024 For The Assessment Year 2018-19. The 2 Go Iron Marketing Vs. Ito

56,720/- 7. The assessee firm, being aggrieved with the order of the CIT(A), has carried the matter in appeal before us. 8. We have heard the Learned Authorized Representatives of both parties, perused the orders of the lower authorities and the material available on record, as well as considered the judicial pronouncements that have been pressed into service

NANDYALA NAGA VENKATA RAJU,WEST GODAVARI DIST vs. INCOME TAX OFFICER, WARD-1, TANAKU

section 147 r.w.s, 144 of the Income-Tax Act, 1961 (for short,\n\"the Act\"), dated 15.03.2025 for the Assessment Year 2013-14. The assessee has\nassailed the impugned order on the following grounds of appeal:\n\"1.\nThe order of the learned Commissioner of Income Tax (Appeals) is\ncontrary to the facts and also the law applicable

GUNTUPALLI NAGESWARA RAO,IBRAHIMPATNAM vs. INCOME TAX OFFICER, WARD 1(1), VIJAYAWADA

In the result, both the appeals filed by the assessee are allowed for statistical purposes

Bench: Shri Ravish Sood, Hon’Ble & Shri Omkareshwar Chidara, Hon’Ble

u/s. 148 and invalid order passed u/s.148A(d) as per provisions of section 149(1)(b), since, the reassessment notice is issued for less than Rs.50 lacks escaped income for the period beyond 3 years. 3. The Ld. CIT(A) NFAC erred both on facts and in law in upholding the disallowance of deductions under Chapter VIA of Rs.3

GUNTUPALLI NAGESWARA RAO,IBRAHIMPATNAM vs. INCOME TAX OFFICER, WARD 1(1), VIJAYAWADA

In the result, both the appeals filed by the assessee are allowed for statistical purposes

Bench: Shri Ravish Sood, Hon’Ble & Shri Omkareshwar Chidara, Hon’Ble

u/s. 148 and invalid order passed u/s.148A(d) as per provisions of section 149(1)(b), since, the reassessment notice is issued for less than Rs.50 lacks escaped income for the period beyond 3 years. 3. The Ld. CIT(A) NFAC erred both on facts and in law in upholding the disallowance of deductions under Chapter VIA of Rs.3

GOWRIPATNAM PRIMARY AGRICULTURAL COOPERATIVE CREDIT SOCIETY LIMITED,GOWRIPATNAM vs. ITO, WARD-1, TADEPALLIGUDEM

56 of the Act and not eligible for\ndeduction under section 80P of the Act.\n6. On being aggrieved, assessee filed an appeal before Ld. CIT(A).\nLd.CIT(A) sustained the order of the Ld. AO.\n7. On being aggrieved by the order of the Ld. CIT(A), assessee is in appeal\nbefore us by raising following grounds of appeal

GOWRIPATNAM PRIMARY AGRICULTURAL COOPERATIVE CREDIT SOCIETY LIMITED,GOWRIPATNAM vs. ITO, WARD-1, TADEPALLIGUDEM

56 of the Act and not eligible for\ndeduction under section 80P of the Act.\n6. On being aggrieved, assessee filed an appeal before Ld. CIT(A).\nLd.CIT(A) sustained the order of the Ld. AO.\n7. On being aggrieved by the order of the Ld. CIT(A), assessee is in appeal\nbefore us by raising following grounds of appeal

SHAKIR MOHMMAD,VISAKHAPATNAM vs. THE INCOME TAX OFFICER, WARD-2(5), VISAKHAPATNAM

Bench: Shri Ravish Sood & Shri Balakrishnan S.आ.अपी.सं /Ita No.280/Viz/2025 (िनधा"रण वष"/Assessment Year:2018-19) Shakir Mohmmad, Vs. Income Tax Officer, Visakhapatnam. Ward-2(5), Pan: Cffpm2965E Visakhapatnam. (Appellant) (Respondent) िनधा"रती "ारा/Assessee By: Shri Gvn Hari, Advocate राज" व "ारा/Revenue By: Dr. Aparna Villuri, Sr. Ar सुनवाई की तारीख/Date Of 02/12/2025 Hearing: घोषणा की तारीख/Date Of 05/12/2025 Pronouncement: आदेश / Order Per. Ravish Sood, Jm :

u/s 148 and the entire reassessment proceedings are liable to be quashed as void-ab-initio." 3. As the assessee by raising the additional ground of appeal is seeking our indulgence for adjudicating an issue which is purely legal and would not require looking any further beyond the facts available on record, therefore, we have no hesitation in admitting

GOWRIPATNAM PRIMARY AGRICULTURAL COOPERATIVE CREDIT SOCIETY LIMITED,GOWRIPATNAM vs. ITO, WARD-1, TADEPALLIGUDEM

56 of the Act and not eligible for\ndeduction under section 80P of the Act.\n6.\nOn being aggrieved, assessee filed an appeal before Ld. CIT(A).\nLd.CIT(A) sustained the order of the Ld. AO.\n7.\nOn being aggrieved by the order of the Ld. CIT(A), assessee is in appeal\nbefore us by raising following grounds of appeal