THE ACIT, CIRCLE - 1,, RAJAHMUNDRY vs. THE ANDHRA PRADESH PAPER MILLS LTD.,, HYDERABAD

In the result, appeals filed by the Revenue are partly allowed and the cross objections filed by the assessee are partly allowed

Bench: Shri V. Durga Rao, Hon’Ble & Shri D.S. Sunder Singh, Hon’Ble

68 and that in AIR 1962 SC 29. 7.12 In Websters dictionary, steam is defined as energy. Websters Abridged Dictionary defined it as power or energy. Oxford English Dictionary went a step further in defining steam as mechanical or electrical energy or any form Of energy or force available for application to work (as that of gravitation, running, wind, steam

THE ACIT, CIRCLE - 1,, RAJAHMUNDRY vs. THE ANDHRA PRADESH PAPER MILLS LTD.,, HYDERABAD

In the result, appeals filed by the Revenue are partly allowed and the cross objections filed by the assessee are partly allowed

Bench: Shri V. Durga Rao, Hon’Ble & Shri D.S. Sunder Singh, Hon’Ble

68 and that in AIR 1962 SC 29. 7.12 In Websters dictionary, steam is defined as energy. Websters Abridged Dictionary defined it as power or energy. Oxford English Dictionary went a step further in defining steam as mechanical or electrical energy or any form Of energy or force available for application to work (as that of gravitation, running, wind, steam

THE ACIT, CIRCLE - 1,, RAJAHMUNDRY vs. THE ANDHRA PRADESH PAPER MILLS LTD.,, HYDERABAD

In the result, appeals filed by the Revenue are partly allowed and the cross objections filed by the assessee are partly allowed

Bench: Shri V. Durga Rao, Hon’Ble & Shri D.S. Sunder Singh, Hon’Ble

68 and that in AIR 1962 SC 29. 7.12 In Websters dictionary, steam is defined as energy. Websters Abridged Dictionary defined it as power or energy. Oxford English Dictionary went a step further in defining steam as mechanical or electrical energy or any form Of energy or force available for application to work (as that of gravitation, running, wind, steam

PADMAVATHI GURUVU,SRIKAKULAM vs. INCOME-TAX OFFICER, WARD-2, SRIKAKULAM

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

Bench: Shri Vijay Pal Rao, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकरअपीलसं./ I.T.A. No.227/Viz/2024 (धनिाारणिर्ा/ Assessment Year : 2017-18) Padmavathi Guruvu, Vs. Income Tax Officer, Srikakulam. Ward-2, Pan: Abopg1523D Srikakulam. (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) अपीलार्थीकीओरसे/ Assessee By : Shri I. Kama Sastry, Ca प्रत्यार्थीकीओरसे/ Revenue By : Dr. Aparna Villuri, Sr. Ar

68 of the Act. 3. The appellant craves leave to add to, alter, modify, delete any of the above grounds of appeal.” 4. Ground No.3 is general in nature and needs no adjudication. 5. Ground No. 1 relates to addition of Rs. 18,10,000/- by allowing a marginal relief of Rs. 7 lakhs

VAKA GHANTA NAGESWARARAO,GUNTUR vs. INCOME TAX OFFICER, WARD - 1, TENALI

In the result, appeal filed by the assessee is allowed

Bench: Shri Ravish Sood, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपीलसं./I.T.A.No.251/Viz/2025 (निर्धारण वर्ा/ Assessment Year: 2015-16) Vs. Income Tax Officer-Ward – 1 Vaka Ghanta Nageswararao 4-82-A, Gullapalli Tenali -522201 Goudapalem, Cherukapalli Mandal Andhra Pradesh Guntur – 522309 Andhra Pradesh [Pan:Afjpn4315H] (अपीलधर्थी/Appellant) (प्रत्यर्थी/Respondent) : Shri Malladi Muralidhar, Ca करदाता का प्रतततितित्व/ Assessee Represented By राजस्व का प्रतततितित्व/ Department Represented By : Dr.Aparna Villuri, Sr. Ar

254 ITR 193 (Del.) (2002) No freshconferment of jurisdiction by amendment unless law is express. 5. ASSESSMENT ERRONEOUS BEING NOT CONDUCTED IN FACELESS MANNER: The Ld AO has violated the provisions of sec 144B / 148 / 147 and 151A which weremandatorily to be faceless as per Income tax act after 01.04.2021 as per Finance act 2021.Whereas the notices were sent

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

Bench: Shri V. Durga Rao, Hon’Ble & Shri D.S. Sunder Singh, Hon’Ble

68,28,94,283/-, the amount claimed as expenditure which is capitalized. The AO was of the view that the amounts not actually paid but debited to profit & loss account only to be capitalized and thus he opined that the assessee’s case is a clear case of employing a device to increase its capital without paying taxes