SAMA NARASIMHA REDDY AND SAMA SARASWATHI REDDY GARDENS,HYDERABAD vs. DCIT., CENTRAL CIRCLE-1(2), HYDERABAD

ITA 1334/HYD/2025Status: DisposedITAT Hyderabad20 February 2026AY 2013-14Bench: Shri Vijay Pal Rao (Vice President), Shri Manjunatha G. (Accountant Member)1 pages
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What did the Tribunal hold?

The Tribunal held that while there was evidence of suppressed turnover, the estimations made by the AO and CIT(A) were arbitrary. It directed the AO to estimate 25% of the quantified turnover as suppressed turnover and estimate net profit at 15% on this suppressed turnover.

What were the facts?

A survey operation at the assessee's function hall business revealed discrepancies in recorded receipts compared to actual amounts received. The Assessing Officer (AO) estimated suppressed turnover based on these findings.

What were the issues?

Whether the estimation of suppressed turnover and profit by the revenue authorities was based on sound reasoning and evidence, and whether the reopening of assessment was valid.

Which sections of the Income-tax Act were involved?

Section 133A,Section 147,Section 148,Section 40A(3),Section 145

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Cases cited in this judgment(3)Show list

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Income Tax Appellate Tribunal, Hyderabad ‘B’ Bench, Hyderabad

Before: Shri Vijay Pal Rao & Shri Manjunatha G.

PER. MANJUNATHA G., A.M: The captioned appeals filed by the assessee are directed against the separate orders of the Learned Commissioner of Income Tax (Appeals) [Learned CIT(A)]-12, Hyderabad, dated 15/07/2025, pertaining to Assessment Year (“A.Y”) 2011-12 and A.Y 2012-13 respectively and Learned CIT(A)’s orders dated 04/07/2025, pertaining to A.Y. 2013-14 and A.Y. 2014-15 respectively. Since the facts are identical and issues are common, for the sake of convenience, these appeals are heard together and are being disposed of by this cons

The order continues below.

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