ASHOK KUMAR AGRAWAL,VISAKHAPATNAM vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, VISAKHAPATNAM

302, Pine Wood\nJasti Square, PR Puram\nVisakhapatnam – 530003\nAndhra Pradesh\n[PAN: ADUPA4367R]\n(प्रत्यर्थी / Respondent)\n\nआयकर अपीलसं./I.T.A.No.136/VIZ/2025\n(निर्धारणवर्ष/ Assessment Year: 2006-07)\nAshok Kumar Agrawal\nC/o. M.V. Prasad, CA\nD.No. 60-7-13, Ground Floor\nSiddhartha Nagar, 4th Lane\nVijayawada - 520010\nAndhra Pradesh\n[PAN: ADUPA4367R]\n(अपीलार्थी/ Appellant)\nV.\nDCIT – Central Circle -1\n5th

ZOYEB HYDERABADWALA,VISAKHAPATNAM vs. INCOME TAX OFFICER, WARD-1(2), VISAKHAPATNAM

In the result, appeal of the assessee is dismissed

Bench: Shri K. Narasimha Chary, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपीलसं./I.T.A.No.433/Viz/2024 (निर्धारण वर्ा/ Assessment Year: 2018-19) Zoyeb Hyderabadwala V. Income Tax Officer – Ward – 1 27-32-9, Ground Floor Direct Taxes Building 75 Feet Road Mvp Double Road Visakhapatnam - 530001 Besides Gayatri College Mvp Colony [Pan: Aaapz3387M] Visakhapatnam - 530017 (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent)

68 r.w.s. 115BBE of the Act Rs.52,99,941/- ii. Disallowance of interest under section 37(1) of the Act Rs.49,000/- iii. Disallowance of excess expenses under section 37(1) of the Act Rs.22,226/- 4. Aggrieved by the order of the Ld. AO, assessee filed an appeal before Ld.CIT(A). Assessee reiterated the similar submissions before

DEPUTY COMMISSIONER OF INCOME TAX, GUNTUR vs. APOORVA SAROVAR, KURNOOL

In the result, appeal of the Revenue is dismissed

Bench: Shri Vijay Pal Rao & Shri Omkareshwar Chidaraआ.अपी.सं /Ita No.181/Viz./2025 Assessment Year 2018-2019 The Dcit, Apoorva Sarovar, Central Circle-2, Vs. Kurnool – 518 004. Guntur – 522 004. State Of Andhra Pradesh. State Of Andhra Pradesh. Pan Abefa4123B (Appellant) (Respondent) For Assessee : Sri C Subrahmanyam, Ca For Revenue : Sri Badicala Yadagiri, Cit-Dr Date Of Hearing : 18.03.2026 Date Of Pronouncement : 17.04.2026 आदेश/Order Per Vijay Pal Rao, V.P. :

302 ITR 63 (Gujarat); ii. CIT vs. Willamson Financial Services [2008] 297 ITR 17 (SC); iii. Judgment of Hon’ble Gujarat High Court in the case of CIT vs. President Industries [2002] 258 ITR 654 (Gujarat); iv. Order of ITAT, Hyderabad Bench in the case of Sri Sri Estates, Hyderabad vs. ACIT, Central Circle- 2(3), Hyderabad in ITA.No