DY. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, GUNTUR vs. VENKATRAMA POULTRIES PVT LTD, GUNTUR

Section 68 and 69C of the Income\nTax Act. The entire purchases shown on the basis of fictitious invoices have\nbeen debited in the trading account Since the transaction of Rs.2,92,93,288/\nrepresented alleged purchases -from bogus suppliers it was not incumbent\non it to restrict the disallowance to only Rs.73,23,322/-" The CIT(A) ought

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, GUNTUR vs. VENKATRAMA POULTRIES PVT. LTD., GUNTUR

Section 68 and 69C of the Income\nTax Act. The entire purchases shown on the basis of fictitious invoices have\nbeen debited in the trading account Since the transaction of Rs.2,92,93,288/\nrepresented alleged purchases -from bogus suppliers it was not incumbent\non it to restrict the disallowance to only Rs.73,23,322/-" The CIT(A) ought

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, GUNTUR vs. VENKATRAMA POULTRIES PVT. LTD., GUNTUR

Section 68 and 69C of the Income\nTax Act. The entire purchases shown on the basis of fictitious invoices have\nbeen debited in the trading account Since the transaction of Rs.2,92,93,288/\nrepresented alleged purchases -from bogus suppliers it was not incumbent\non it to restrict the disallowance to only Rs.73,23,322/-" The CIT(A) ought

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

In the result, both the appeals filed by the Revenue are dismissed

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपील सं./ I.T.A. Nos. 104, 105 & 106/Viz/2020 ("नधा"रण वष" / Assessment Years: 2013-14, 2014-15 & 2015-16) Dy. Commissioner Of Income Tax, Vs. M/S. Atr Ware Housing (P) Central Circle-2, Ltd., Visakhapatnam. Visakhapatnam. Pan: Aadca 2121 Q

68 of the Act. Further, the Ld. DR submitted that no confirmation replies were received from the parties for the letters written by the Ld. AO. The Ld. DR therefore pleaded that the order of the Ld. AO be upheld. Per contra, the Ld. AR submitted that the rate of interest is not 3% as alleged

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

In the result, both the appeals filed by the Revenue are dismissed

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपील सं./ I.T.A. Nos. 104, 105 & 106/Viz/2020 ("नधा"रण वष" / Assessment Years: 2013-14, 2014-15 & 2015-16) Dy. Commissioner Of Income Tax, Vs. M/S. Atr Ware Housing (P) Central Circle-2, Ltd., Visakhapatnam. Visakhapatnam. Pan: Aadca 2121 Q

68 of the Act. Further, the Ld. DR submitted that no confirmation replies were received from the parties for the letters written by the Ld. AO. The Ld. DR therefore pleaded that the order of the Ld. AO be upheld. Per contra, the Ld. AR submitted that the rate of interest is not 3% as alleged

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

In the result, both the appeals filed by the Revenue are dismissed

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपील सं./ I.T.A. Nos. 104, 105 & 106/Viz/2020 ("नधा"रण वष" / Assessment Years: 2013-14, 2014-15 & 2015-16) Dy. Commissioner Of Income Tax, Vs. M/S. Atr Ware Housing (P) Central Circle-2, Ltd., Visakhapatnam. Visakhapatnam. Pan: Aadca 2121 Q

68 of the Act. Further, the Ld. DR submitted that no confirmation replies were received from the parties for the letters written by the Ld. AO. The Ld. DR therefore pleaded that the order of the Ld. AO be upheld. Per contra, the Ld. AR submitted that the rate of interest is not 3% as alleged

ARIHANT CONSTRUCTIONS, ,VISAKHAPATNAM vs. THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-4(1),, VISAKHAPATNAM

In the result, appeals of the assessee for the A

Bench: Shri V. Durga Rao& Shri D.S. Sunder Singhआयकर अपील सं./I.T.A.No.321-325/Viz/2019 (ननधधारण वर्ा/Assessment Year : 2011-12 To 2015-16) M/S Arihant Constructions Vs. Asst.Commissioner Of Income Tax M/S B.V.Rao & Co Llp Circle-4(1) Chartered Accountants Visakhapatnam Ff-1, Satya Lakshmi Vinayaka Towers, Madhuranagar Visakhapatnam [Pan : Aarfa0600P] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) अपीलधथी की ओर से/ Appellant By : Shri B.V.Rao, Ar प्रत्यधथी की ओर से / Respondent By : Shri D.V.Subba Rao, Dr सुनवधई की तधरीख / Date Of Hearing : 05.08.2019 घोर्णध की तधरीख/Date Of Pronouncement : 23 .08.2019

68,623 3. Aggrieved by the order of the AO the assessee went on appeal before the CIT(A) and challenged the validity of issue of notice u/s 147 stating that the AO had initiated proceedings u/s 147 due to change of opinion, thus argued that reopening of assessment is invalid, erroneous and contradictory to the facts. The Ld.CIT

ARIHANT CONSTRUCTIONS, ,VISAKHAPATNAM vs. THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-4(1),, VISAKHAPATNAM

In the result, appeals of the assessee for the A

Bench: Shri V. Durga Rao& Shri D.S. Sunder Singhआयकर अपील सं./I.T.A.No.321-325/Viz/2019 (ननधधारण वर्ा/Assessment Year : 2011-12 To 2015-16) M/S Arihant Constructions Vs. Asst.Commissioner Of Income Tax M/S B.V.Rao & Co Llp Circle-4(1) Chartered Accountants Visakhapatnam Ff-1, Satya Lakshmi Vinayaka Towers, Madhuranagar Visakhapatnam [Pan : Aarfa0600P] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) अपीलधथी की ओर से/ Appellant By : Shri B.V.Rao, Ar प्रत्यधथी की ओर से / Respondent By : Shri D.V.Subba Rao, Dr सुनवधई की तधरीख / Date Of Hearing : 05.08.2019 घोर्णध की तधरीख/Date Of Pronouncement : 23 .08.2019

68,623 3. Aggrieved by the order of the AO the assessee went on appeal before the CIT(A) and challenged the validity of issue of notice u/s 147 stating that the AO had initiated proceedings u/s 147 due to change of opinion, thus argued that reopening of assessment is invalid, erroneous and contradictory to the facts. The Ld.CIT

ARIHANT CONSTRUCTIONS, ,VISAKHAPATNAM vs. THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-4(1), , VISAKHAPATNAM

In the result, appeals of the assessee for the A

Bench: Shri V. Durga Rao& Shri D.S. Sunder Singhआयकर अपील सं./I.T.A.No.321-325/Viz/2019 (ननधधारण वर्ा/Assessment Year : 2011-12 To 2015-16) M/S Arihant Constructions Vs. Asst.Commissioner Of Income Tax M/S B.V.Rao & Co Llp Circle-4(1) Chartered Accountants Visakhapatnam Ff-1, Satya Lakshmi Vinayaka Towers, Madhuranagar Visakhapatnam [Pan : Aarfa0600P] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) अपीलधथी की ओर से/ Appellant By : Shri B.V.Rao, Ar प्रत्यधथी की ओर से / Respondent By : Shri D.V.Subba Rao, Dr सुनवधई की तधरीख / Date Of Hearing : 05.08.2019 घोर्णध की तधरीख/Date Of Pronouncement : 23 .08.2019

68,623 3. Aggrieved by the order of the AO the assessee went on appeal before the CIT(A) and challenged the validity of issue of notice u/s 147 stating that the AO had initiated proceedings u/s 147 due to change of opinion, thus argued that reopening of assessment is invalid, erroneous and contradictory to the facts. The Ld.CIT

ARIHANT CONSTRUCTIONS, ,VISAKHAPATNAM vs. THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-4(1), , VISAKHAPATNAM

In the result, appeals of the assessee for the A

Bench: Shri V. Durga Rao& Shri D.S. Sunder Singhआयकर अपील सं./I.T.A.No.321-325/Viz/2019 (ननधधारण वर्ा/Assessment Year : 2011-12 To 2015-16) M/S Arihant Constructions Vs. Asst.Commissioner Of Income Tax M/S B.V.Rao & Co Llp Circle-4(1) Chartered Accountants Visakhapatnam Ff-1, Satya Lakshmi Vinayaka Towers, Madhuranagar Visakhapatnam [Pan : Aarfa0600P] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) अपीलधथी की ओर से/ Appellant By : Shri B.V.Rao, Ar प्रत्यधथी की ओर से / Respondent By : Shri D.V.Subba Rao, Dr सुनवधई की तधरीख / Date Of Hearing : 05.08.2019 घोर्णध की तधरीख/Date Of Pronouncement : 23 .08.2019

68,623 3. Aggrieved by the order of the AO the assessee went on appeal before the CIT(A) and challenged the validity of issue of notice u/s 147 stating that the AO had initiated proceedings u/s 147 due to change of opinion, thus argued that reopening of assessment is invalid, erroneous and contradictory to the facts. The Ld.CIT

AGRI GOLD FOODS AND FARM PRODUCTS LIMITED,VIJAYAWADA vs. ASST.COMMISSIONER OF INCOME TAX, CIRCLE-2(1), VIJAYAWADA

Bench: Us:

166 days by the Tribunal, had observed that a justice-oriented and liberal approach should be adopted while considering the application filed by an appellant seeking condonation of the delay involved in filing the appeal. We thus, in terms of our aforesaid observations, condone the delay involved in the filing of the present appeal. 6. Succinctly stated, the assessee company

M/S. ABC ENGINEERING WORKS,,VIJAYAWADA vs. THE DY. CIT,, VIJAYAWADA

Bench: Shri V. Durga Rao& Shri D.S. Sunder Singhआयकर अपील सं./I.T.A.No.112/Viz/2013 (निर्धारण वर्ा/Assessment Year : 2008-09) Dy.Cit, Circle-2(1) Vs. M/S Abc Engineering Works Vijayawada Plot No.24, 2Nd Road Autonagar, Vijayawada [Pan : Aaffa7383K] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) Cross Objection No.79/Viz/2013 (Arising Out Of I.T.A.No.112/Viz/2013) (निर्धारण वर्ा/Assessment Year : 2008-09) M/S Abc Engineering Works Vs. Dy.Cit, Circle-2(1) Plot No.24, 2Nd Road Vijayawada Autonagar, Vijayawada [Pan : Aaffa7383K] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) आयकर अपील सं./I.T.A.No. 210/Viz/2015 & 75/Viz/2017 (निर्धारण वर्ा/Assessment Year : 2010-11 & 2012-13) M/S Abc Engineering Works Vs. Dy.Cit, Circle-2(1) Plot No.24, 2Nd Road Vijayawada Autonagar , Vijayawada [Pan : Aaffa7383K] Dy.Cit, Circle-1(1) Vijayawada (प्रत्यर्थी/ Respondent) (अपीलार्थी/ Appellant)

166 Total - Rs.45,13,97,112 20 I.T.A. No.112/Viz/2013, 210,235/Viz/2015, 442,445/Viz/2016 and 75/Viz/2017 CO Nos.79/Viz/2013, 105-107/Viz/2019, A.Y.2008-09 to 2010-11 M/s ABC Engineering Works, Vijayawada 14.1. The Ld.CIT furnished the gross receipts party-wise as per TDS certificates and the gross receipts admitted by the assessee in the profit and loss account and arrived

THE ACIT,, VIJAYAWADA vs. M/S. ABC ENGINEERING WORKS,, VIJAYAWADA

Bench: Shri V. Durga Rao& Shri D.S. Sunder Singhआयकर अपील सं./I.T.A.No.112/Viz/2013 (निर्धारण वर्ा/Assessment Year : 2008-09) Dy.Cit, Circle-2(1) Vs. M/S Abc Engineering Works Vijayawada Plot No.24, 2Nd Road Autonagar, Vijayawada [Pan : Aaffa7383K] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) Cross Objection No.79/Viz/2013 (Arising Out Of I.T.A.No.112/Viz/2013) (निर्धारण वर्ा/Assessment Year : 2008-09) M/S Abc Engineering Works Vs. Dy.Cit, Circle-2(1) Plot No.24, 2Nd Road Vijayawada Autonagar, Vijayawada [Pan : Aaffa7383K] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) आयकर अपील सं./I.T.A.No. 210/Viz/2015 & 75/Viz/2017 (निर्धारण वर्ा/Assessment Year : 2010-11 & 2012-13) M/S Abc Engineering Works Vs. Dy.Cit, Circle-2(1) Plot No.24, 2Nd Road Vijayawada Autonagar , Vijayawada [Pan : Aaffa7383K] Dy.Cit, Circle-1(1) Vijayawada (प्रत्यर्थी/ Respondent) (अपीलार्थी/ Appellant)

166 Total - Rs.45,13,97,112 20 I.T.A. No.112/Viz/2013, 210,235/Viz/2015, 442,445/Viz/2016 and 75/Viz/2017 CO Nos.79/Viz/2013, 105-107/Viz/2019, A.Y.2008-09 to 2010-11 M/s ABC Engineering Works, Vijayawada 14.1. The Ld.CIT furnished the gross receipts party-wise as per TDS certificates and the gross receipts admitted by the assessee in the profit and loss account and arrived

THE ACIT,, VIJAYAWADA vs. M/S. ABC ENGINEERING WORKS,, VIJAYAWADA

Bench: Shri V. Durga Rao& Shri D.S. Sunder Singhआयकर अपील सं./I.T.A.No.112/Viz/2013 (निर्धारण वर्ा/Assessment Year : 2008-09) Dy.Cit, Circle-2(1) Vs. M/S Abc Engineering Works Vijayawada Plot No.24, 2Nd Road Autonagar, Vijayawada [Pan : Aaffa7383K] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) Cross Objection No.79/Viz/2013 (Arising Out Of I.T.A.No.112/Viz/2013) (निर्धारण वर्ा/Assessment Year : 2008-09) M/S Abc Engineering Works Vs. Dy.Cit, Circle-2(1) Plot No.24, 2Nd Road Vijayawada Autonagar, Vijayawada [Pan : Aaffa7383K] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) आयकर अपील सं./I.T.A.No. 210/Viz/2015 & 75/Viz/2017 (निर्धारण वर्ा/Assessment Year : 2010-11 & 2012-13) M/S Abc Engineering Works Vs. Dy.Cit, Circle-2(1) Plot No.24, 2Nd Road Vijayawada Autonagar , Vijayawada [Pan : Aaffa7383K] Dy.Cit, Circle-1(1) Vijayawada (प्रत्यर्थी/ Respondent) (अपीलार्थी/ Appellant)

166 Total - Rs.45,13,97,112 20 I.T.A. No.112/Viz/2013, 210,235/Viz/2015, 442,445/Viz/2016 and 75/Viz/2017 CO Nos.79/Viz/2013, 105-107/Viz/2019, A.Y.2008-09 to 2010-11 M/s ABC Engineering Works, Vijayawada 14.1. The Ld.CIT furnished the gross receipts party-wise as per TDS certificates and the gross receipts admitted by the assessee in the profit and loss account and arrived

THE ACIT,, VIJAYAWADA vs. M/S. ABC ENGINEERING WORKERS,, VIJAYAWADA

Bench: Shri V. Durga Rao& Shri D.S. Sunder Singhआयकर अपील सं./I.T.A.No.112/Viz/2013 (निर्धारण वर्ा/Assessment Year : 2008-09) Dy.Cit, Circle-2(1) Vs. M/S Abc Engineering Works Vijayawada Plot No.24, 2Nd Road Autonagar, Vijayawada [Pan : Aaffa7383K] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) Cross Objection No.79/Viz/2013 (Arising Out Of I.T.A.No.112/Viz/2013) (निर्धारण वर्ा/Assessment Year : 2008-09) M/S Abc Engineering Works Vs. Dy.Cit, Circle-2(1) Plot No.24, 2Nd Road Vijayawada Autonagar, Vijayawada [Pan : Aaffa7383K] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) आयकर अपील सं./I.T.A.No. 210/Viz/2015 & 75/Viz/2017 (निर्धारण वर्ा/Assessment Year : 2010-11 & 2012-13) M/S Abc Engineering Works Vs. Dy.Cit, Circle-2(1) Plot No.24, 2Nd Road Vijayawada Autonagar , Vijayawada [Pan : Aaffa7383K] Dy.Cit, Circle-1(1) Vijayawada (प्रत्यर्थी/ Respondent) (अपीलार्थी/ Appellant)

166 Total - Rs.45,13,97,112 20 I.T.A. No.112/Viz/2013, 210,235/Viz/2015, 442,445/Viz/2016 and 75/Viz/2017 CO Nos.79/Viz/2013, 105-107/Viz/2019, A.Y.2008-09 to 2010-11 M/s ABC Engineering Works, Vijayawada 14.1. The Ld.CIT furnished the gross receipts party-wise as per TDS certificates and the gross receipts admitted by the assessee in the profit and loss account and arrived

M/S ABC ENGINEERING WORKS,,VIJAYAWADA vs. THE DCIT,, VIJAYAWADA

Bench: Shri V. Durga Rao& Shri D.S. Sunder Singhआयकर अपील सं./I.T.A.No.112/Viz/2013 (निर्धारण वर्ा/Assessment Year : 2008-09) Dy.Cit, Circle-2(1) Vs. M/S Abc Engineering Works Vijayawada Plot No.24, 2Nd Road Autonagar, Vijayawada [Pan : Aaffa7383K] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) Cross Objection No.79/Viz/2013 (Arising Out Of I.T.A.No.112/Viz/2013) (निर्धारण वर्ा/Assessment Year : 2008-09) M/S Abc Engineering Works Vs. Dy.Cit, Circle-2(1) Plot No.24, 2Nd Road Vijayawada Autonagar, Vijayawada [Pan : Aaffa7383K] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) आयकर अपील सं./I.T.A.No. 210/Viz/2015 & 75/Viz/2017 (निर्धारण वर्ा/Assessment Year : 2010-11 & 2012-13) M/S Abc Engineering Works Vs. Dy.Cit, Circle-2(1) Plot No.24, 2Nd Road Vijayawada Autonagar , Vijayawada [Pan : Aaffa7383K] Dy.Cit, Circle-1(1) Vijayawada (प्रत्यर्थी/ Respondent) (अपीलार्थी/ Appellant)

166 Total - Rs.45,13,97,112 20 I.T.A. No.112/Viz/2013, 210,235/Viz/2015, 442,445/Viz/2016 and 75/Viz/2017 CO Nos.79/Viz/2013, 105-107/Viz/2019, A.Y.2008-09 to 2010-11 M/s ABC Engineering Works, Vijayawada 14.1. The Ld.CIT furnished the gross receipts party-wise as per TDS certificates and the gross receipts admitted by the assessee in the profit and loss account and arrived

GVK POWER & INFRASTRUCTURE LIMITED,KADIYAM vs. THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-2(1),, RAJAHMUNDRY

In the result, appeal of the assessee is allowed

Bench: Shri V. Durga Rao& Shri D.S. Sunder Singhआयकरअपीलसं./I.T.A.No.553/Viz/2018 (ननधधारण वर्ा/Assessment Year:2014-15) M/S Gvk Power & Infrastructure Ltd. Vs. Asst.Commissioner Of D.No.5-48, Gvk Power Plant Income Tax Jegurupadu, Kadiyammandal Circle-2(1) East Godavari Rajamahendravaram [Pan :Aaacj5599A] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) अपीलधथी की ओ रसे/ Appellant By Shri G.V.N.Hari, Ar प्रत्यधथी की ओर से/ Respondent By Shri D.K.Sonowal, Cit Dr सुनवधई की तधरीख / Date Of Hearing : 21.03.2019 घोर्णध की तधरीख/Date Of Pronouncement : 03.04.2019

166 : (2002) 254ITR 377 (Del) that once it is established that there was nexus between the expenditure and the purpose of the business (which need not necessarily be the business of the assessee itself), the Revenue cannot justifiably can put itself in the armchair of the businessman or in the position of the board of directors and assume the route

THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-3(1), VISAKHAPATNAM vs. PRATHYUSHA GLOBAL TRADE PRIVATE LIMITED, VISAKHAPATNAM

In the result, appeal filed by the Revenue is partly allowed and the petition filed by assessee under Rule 27 of the ITAT Rules is dismissed

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

68,34,020/-. The return was summarily processed. Later, the case was selected for scrutiny under CASS for examination of claim of additional depreciation. Subsequently, notices U/s. 143(2) and 142(1) of the Act were issued and served on the assessee. In response to the notices, the assessee submitted the required information and books of accounts from time