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

44,787/-. The Ld. CIT(A), thus partly allowed the appeal of the assessee.\n11. On being aggrieved by the order of the Ld. CIT(A), revenue is in appeal\nbefore us by raising following grounds of appeal: .\n\"1.\nThe order of the Ld.ClT(A) is erroneous both on the facts and in law.\n2.\nThe

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:

Section 147 of the Act, dated 17.08.2021 for AY 2014-15. The assessee company has assailed the impugned order on the following grounds of appeal before us: “1. The order of the Ld.CIT(A) is erroneous on facts and in circumstances of 2. 3. 4. the case. 2. The Ld. CIT(A) erred in deleting the additions of Rs.1

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:

Section 147 of the Act, dated 17.08.2021 for AY 2014-15. The assessee company has assailed the impugned order on the following grounds of appeal before us: “1. The order of the Ld.CIT(A) is erroneous on facts and in circumstances of 2. 3. 4. the case. 2. The Ld. CIT(A) erred in deleting the additions of Rs.1

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:

Section 147 of the Act, dated 17.08.2021 for AY 2014-15. The assessee company has assailed the impugned order on the following grounds of appeal before us: “1. The order of the Ld.CIT(A) is erroneous on facts and in circumstances of 2. 3. 4. the case. 2. The Ld. CIT(A) erred in deleting the additions of Rs.1

ACIT, CIRCLE-1(1),, 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:

Section 147 of the Act, dated 17.08.2021 for AY 2014-15. The assessee company has assailed the impugned order on the following grounds of appeal before us: “1. The order of the Ld.CIT(A) is erroneous on facts and in circumstances of 2. 3. 4. the case. 2. The Ld. CIT(A) erred in deleting the additions of Rs.1

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:

Section 147 of the Act, dated 17.08.2021 for AY 2014-15. The assessee company has assailed the impugned order on the following grounds of appeal before us: “1. The order of the Ld.CIT(A) is erroneous on facts and in circumstances of 2. 3. 4. the case. 2. The Ld. CIT(A) erred in deleting the additions of Rs.1

KOPPULA SITA RAMA SWAMY,DANDAGARA vs. THE PRINCIPAL COMMISSIONER OF INCOMETAX,, VISAKHAPATNAM

In the result, appeal of the assessee is allowed

Bench: Shrik Narasimha Chary, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपीलसं./ I.T.A. 115/Viz/2024 (निर्धारण वर्ा/ Assessment Year: 2017-18) Koppula Sita Rama Swamy, Vs. The Principal Commissioner Dandagara, Tadepalligudem Mandal, Of Income Tax-1, West Godavari Dist, Visakhapatnam. Andhra Pradesh-534145. Pan: Bcepk5129B (अपीलधर्थी/ Appellant) (प्रत्यर्थी/ Respondent) अपीलधर्थीकीओरसे/ Assessee By : Sri Gvn Hari, Ar प्रत्यधर्थीकीओरसे/ Revenue By : Dr. Satyasai Rath, Cit-Dr

44,68,710/- amounting to Rs.11,34,080/- as income of the assessee. 3. Thereafter, the Ld. PCIT, on verification of the assessment records found that the order of the Ld. AO is erroneous and prejudicial to the interests of Revenue due to the fact that no enquiry or verification has been made by the Ld. AO while estimating

DCIT, CENTRAL CIRCLE-1, VISAKHAPATNAM vs. GVA INDUSTRIES PVT. LTD., DHAMTARI

44,51,000. The Assessing Officer (AO) reopened the case under section 147, suspecting accommodation entries for steel purchases from three suppliers. The AO added Rs. 1,55,36,109 for bogus purchases and Rs. 5,19,852 for transportation charges.", "held": "The CIT(A) restricted the disallowance to 8% of bogus purchases, amounting

ANIL KUMAR VELLAGA,GUNTUR vs. INCOME TAX OFFICER, WARD-1(1), GUNTUR

In the result, appeal of the assessee is dismissed

section 132(1) of the Act in the case of M/s.Gamescraft\nTechnologies Pvt. Ltd., on 15.03.2022 certain documents of incriminating\nnature were found and seized. From perusal of incriminating documents, the\nLd. Assessing Officer [hereinafter in short \"Ld. AO\"] observed that assessee has\nmade various transactions of gaming with Gameskraft Technologies Pvt Ltd.,\ntotalling to Rs.1,44,68

ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-1(1), VIJAYAWADA vs. THE KRISHNA DISTRICT MILK PRODUCERS MUTUALLY AIDED CO OP UNION LIMITED, VIJAYAWADA

68 of the Act. Further, Ld. AO also observed that assessee has claimed\ndeduction under section 80P(2)(d) of the Act in respect of interest income\nderived from the investments made in the Fixed Deposits with KDCC Bank\nLimited. Ld. AO by relying on the decision in the case of Pr.CIT v. Totgars Co-\noperative Society

SINDHURA HOSPITAL,SRIKAKULAM vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-4(1), VISAKHAPATNAM

Bench: Us:

Section 143(3) of the Income Tax Act, 1961 (for 2 Sindhura Hospital short, “the Act”) dated 11.08.2017 for A.Y. 2015-16. The assessee firm has assailed the impugned order on the following grounds of appeal before us: “1. The order of the learned Commissioner of Income Tax (Appeals) is contrary to the facts and also the law applicable

JIYYANA VENKATRAYUDU,KAKINADA vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-1, KAKINADA

In the result, appeal of the assessee is allowed

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपील सं./ I.T.A. No.138/Viz/2022 ("नधा"रण वष" / Assessment Year: 2017-18) Jiyyana Venkatrayudu, Vs. Asst. Commissioner Of Kakinada. Income Tax, Pan: Axppj 2351 K Circle-1, Kakinada. (अपीलाथ"/ Appellant) (""यथ"/ Respondent) अपीलाथ" क" ओर से/ Appellant By : Sri Gvn Hari, Ar ""याथ" क" ओर से / Respondent By : Sri On Hari Prasada Rao, Sr. Ar सुनवाई क" तार"ख / Date Of Hearing : 14/06/2023 घोषणा क" तार"ख/Date Of : 10/08/2023 Pronouncement O R D E R

68 are not applicable to the case of the appellant. 4. Without prejudice to the above, the Ld. CIT(A) erred in upholding the action of the Assessing Officer in invoking the provisions of section 115BBE of the Act and levying tax at higher rate of 60%. 5. The Ld. CIT(A) is not justified in upholding the levy

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

44,787/-. The Ld. CIT(A), thus partly allowed the appeal of the assessee.\n11. On being aggrieved by the order of the Ld. CIT(A), revenue is in appeal\nbefore us by raising following grounds of appeal: .\n\"1. The order of the Ld.ClT(A) is erroneous both on the facts

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

44,787/-. The Ld. CIT(A), thus partly allowed the appeal of the assessee.\n11.\nOn being aggrieved by the order of the Ld. CIT(A), revenue is in appeal\nbefore us by raising following grounds of appeal: .\n\"1.\nThe order of the Ld.ClT(A) is erroneous both on the facts and in law.\n2.\nThe

THE ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2, , RAJAHMUNDRY vs. K.V.V.S.N.ASSOCIATES,, TANUKU

In the result, appeals of the revenue as well as the cross objections of the assessee are dismissed

Bench: Shri V. Durga Rao& Shri D.S. Sunder Singhआयकरअपील सं./I.T.A.No.107/Viz/2018 To 111/Viz/2018 (निर्धारण वर्ा/Assessment Year :2010-11 To 2014-15 Respectively) Asst. Commissioner Of Vs. M/S K.V.V.S.N.Associates Income Tax D.No.20-8-5, Nadellavari Street Central Circle-2 Tanuku Rajahmundry West Godavari Dist. [Pan : Aaifk3522 (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) Cross Objection No.22/Viz/2018 To 26/Viz/2018 (Arising Out Of I.T.A.No.107/Viz/2018 To 111/Viz/2018) (निर्धारण वर्ा/Assessment Year :2010-11 To 2014-15 Respectively) Vs. Asst. Commissioner Of M/S K.V.V.S.N.Associates D.No.20-8-5, Nadellavari Street Income Tax Tanuku Central Circle-2 West Godavari Dist. Rajahmundry [Pan : Aaifk3522F] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) रधजस्व कीओर से /Revenue By : Shri Ravi Shankar Narayan, Cit, Dr निर्धाऩरती की ओर से / Assessee By : Shri G.V.N.Hari, Ar सुिवधई की तधरीख / Date Of Hearing : 26.02.2020 घोर्णध की तधरीख/Date Of Pronouncement : 28 .02.2020

68,44,446 3. Aggrieved by the order of the AO, the assessee went on appeal before the CIT(A) and the Ld.CIT(A) quashed the notice issued u/s 153C of the act, observing that there is no incriminating material seized u/s 132 of the act relating to the assessee for the relevant assessment years. The Ld.CIT(A) examined

THE ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2, , RAJAHMUNDRY vs. K.V.V.S.N.ASSOCIATES,, TANUKU

In the result, appeals of the revenue as well as the cross objections of the assessee are dismissed

Bench: Shri V. Durga Rao& Shri D.S. Sunder Singhआयकरअपील सं./I.T.A.No.107/Viz/2018 To 111/Viz/2018 (निर्धारण वर्ा/Assessment Year :2010-11 To 2014-15 Respectively) Asst. Commissioner Of Vs. M/S K.V.V.S.N.Associates Income Tax D.No.20-8-5, Nadellavari Street Central Circle-2 Tanuku Rajahmundry West Godavari Dist. [Pan : Aaifk3522 (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) Cross Objection No.22/Viz/2018 To 26/Viz/2018 (Arising Out Of I.T.A.No.107/Viz/2018 To 111/Viz/2018) (निर्धारण वर्ा/Assessment Year :2010-11 To 2014-15 Respectively) Vs. Asst. Commissioner Of M/S K.V.V.S.N.Associates D.No.20-8-5, Nadellavari Street Income Tax Tanuku Central Circle-2 West Godavari Dist. Rajahmundry [Pan : Aaifk3522F] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) रधजस्व कीओर से /Revenue By : Shri Ravi Shankar Narayan, Cit, Dr निर्धाऩरती की ओर से / Assessee By : Shri G.V.N.Hari, Ar सुिवधई की तधरीख / Date Of Hearing : 26.02.2020 घोर्णध की तधरीख/Date Of Pronouncement : 28 .02.2020

68,44,446 3. Aggrieved by the order of the AO, the assessee went on appeal before the CIT(A) and the Ld.CIT(A) quashed the notice issued u/s 153C of the act, observing that there is no incriminating material seized u/s 132 of the act relating to the assessee for the relevant assessment years. The Ld.CIT(A) examined

THE ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2, , RAJAHMUNDRY vs. K.V.V.S.N.ASSOCIATES,, TANUKU

In the result, appeals of the revenue as well as the cross objections of the assessee are dismissed

Bench: Shri V. Durga Rao& Shri D.S. Sunder Singhआयकरअपील सं./I.T.A.No.107/Viz/2018 To 111/Viz/2018 (निर्धारण वर्ा/Assessment Year :2010-11 To 2014-15 Respectively) Asst. Commissioner Of Vs. M/S K.V.V.S.N.Associates Income Tax D.No.20-8-5, Nadellavari Street Central Circle-2 Tanuku Rajahmundry West Godavari Dist. [Pan : Aaifk3522 (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) Cross Objection No.22/Viz/2018 To 26/Viz/2018 (Arising Out Of I.T.A.No.107/Viz/2018 To 111/Viz/2018) (निर्धारण वर्ा/Assessment Year :2010-11 To 2014-15 Respectively) Vs. Asst. Commissioner Of M/S K.V.V.S.N.Associates D.No.20-8-5, Nadellavari Street Income Tax Tanuku Central Circle-2 West Godavari Dist. Rajahmundry [Pan : Aaifk3522F] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) रधजस्व कीओर से /Revenue By : Shri Ravi Shankar Narayan, Cit, Dr निर्धाऩरती की ओर से / Assessee By : Shri G.V.N.Hari, Ar सुिवधई की तधरीख / Date Of Hearing : 26.02.2020 घोर्णध की तधरीख/Date Of Pronouncement : 28 .02.2020

68,44,446 3. Aggrieved by the order of the AO, the assessee went on appeal before the CIT(A) and the Ld.CIT(A) quashed the notice issued u/s 153C of the act, observing that there is no incriminating material seized u/s 132 of the act relating to the assessee for the relevant assessment years. The Ld.CIT(A) examined

THE ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2, , RAJAHMUNDRY vs. K.V.V.S.N.ASSOCIATES,, TANUKU

In the result, appeals of the revenue as well as the cross objections of the assessee are dismissed

Bench: Shri V. Durga Rao& Shri D.S. Sunder Singhआयकरअपील सं./I.T.A.No.107/Viz/2018 To 111/Viz/2018 (निर्धारण वर्ा/Assessment Year :2010-11 To 2014-15 Respectively) Asst. Commissioner Of Vs. M/S K.V.V.S.N.Associates Income Tax D.No.20-8-5, Nadellavari Street Central Circle-2 Tanuku Rajahmundry West Godavari Dist. [Pan : Aaifk3522 (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) Cross Objection No.22/Viz/2018 To 26/Viz/2018 (Arising Out Of I.T.A.No.107/Viz/2018 To 111/Viz/2018) (निर्धारण वर्ा/Assessment Year :2010-11 To 2014-15 Respectively) Vs. Asst. Commissioner Of M/S K.V.V.S.N.Associates D.No.20-8-5, Nadellavari Street Income Tax Tanuku Central Circle-2 West Godavari Dist. Rajahmundry [Pan : Aaifk3522F] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) रधजस्व कीओर से /Revenue By : Shri Ravi Shankar Narayan, Cit, Dr निर्धाऩरती की ओर से / Assessee By : Shri G.V.N.Hari, Ar सुिवधई की तधरीख / Date Of Hearing : 26.02.2020 घोर्णध की तधरीख/Date Of Pronouncement : 28 .02.2020

68,44,446 3. Aggrieved by the order of the AO, the assessee went on appeal before the CIT(A) and the Ld.CIT(A) quashed the notice issued u/s 153C of the act, observing that there is no incriminating material seized u/s 132 of the act relating to the assessee for the relevant assessment years. The Ld.CIT(A) examined