159 Taxmann 392 CIT v. Gobind Ram (Punjab & Haryana) (ii) CIT vs. Gobind Ram

48 Taxmann.com 14High Court2014#5075 most cited

What is 159 Taxmann 392 CIT v. Gobind Ram (Punjab & Haryana) (ii) CIT vs. Gobind Ram authority for?

An addition cannot be made under section 69C for unexplained expenditure if the on-money/unaccounted receipts have already been considered as revenue receipts, as this would constitute double addition.

23

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2023 to 2025.

Also referred to as

CIT v Gobind Ram · section 69C · on-money receipts · revenue receipts · double addition · unexplained expenditure · cash credits · section 143(3) · section 132(4)

Sections most often in play

Section 143(3)Section 132(4)Section 147Section 28Section 37(1)Section 40(A)(3)Section 69CSection 132

Issues it is cited on

on-moneysection 28section 132(4)assistant commissionersection 69section 132transferpersonsection 143(3)total incomebusinessdocument

Judgments citing 159 Taxmann 392 CIT v. Gobind Ram (Punjab & Haryana) (ii) CIT vs. Gobind Ram

ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-4, JAIPUR vs. PAWAN KUMAR JHALANI, JAIPUR

In the result, the appeal of the revenue in ITA No

ITA 966/JPR/2025[2019-20]Status: DisposedITAT Jaipur17 Nov 2025AY 2019-20

Bench: DR. S. SEETHALAKSHMI (Judicial Member)

For Appellant: Shri Rohan Sogani, CAFor Respondent: Mrs. Anita Rinesh, JCIT
Section 132(1)Section 153CSection 4

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”A” JAIPUR Mk0 ,l- lhrky{eh]U;kf;d lnL; ,oa Jh jkBksMdeys'k t;UrHkkbZ] ys[kk lnL; ds le{k BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, vk;dj vihyla-@ITA No. 966/JP/2025 fu/kZkj.ko"kZ@AssessmentYear :2019-20 Assistant Commissioner of cuke Pawan Kumar Jhalani Vs. Income-Tax, 1589 Royal Enclave, Near Central Circle-04, Jaipur Somani Sweets, Jadiyon Ka Rasta, Jaipur LFkk;hys[kk la-@thvkbZvkjla-@PAN/GIR No.: AAIPJ8817G vihykFkhZ@Appellant izR;FkhZ@Respondent CO. Nos. 25/JP/2025 (Arising out of ITA. Nos…

ACIT CC 6(1), MUMBAI, BKC, MUMBAI vs. ROSHNI ENTERPRISES, MUMBAI

In the result, all the three appeals by the revenue are dismissed

ITA 4471/MUM/2024[2019-20]Status: DisposedITAT Mumbai25 Apr 2025AY 2019-20

Bench: Shri Amit Shukla & Shri Girish Agrawalassessment Year: 2021-22 & Assessment Year: 2019-20 & Assessment Year: 2018-19 Assistant Commissioner Vs Roshni Enterprises Of Income Tax Central 519, The Great Eastern Circle 6(1), Mumbai Gallaria, Sector 04, Bkc, Mumbai Nerul 400706. Room No. 445, 4Th Floor, Kautilya Bhawan, Bkc, Mumbai 400051. Pan: Aasfr6639Q Appellant Respondent Present For: Appellant By : Shri Nishit Gandhi, Advocate Respondent By : Smt. Sanyogita Nagpal, Cit Dr Date Of Hearing : 28.01.2025 Date Of Pronouncement : 25.04.2025 O R D E R Per Girish Agrawal: These Three Appeals Filed By The Revenue Are Against The Orders Of Ld. Cit(A)-54, Mumbai Vide Order Nos. Itba/Apl/S/250/2024- 25/1065343505(1), Itba/Apl/S/250/2024-25/1065343031(1) & Itba/Apl/S/250/2024-25/1065342652(1), Dated 03.06.2024, Passed Against The Assessment Orders By Dcit, Central Circle 6(1), Mumbai, U/S. 143(3) R.W.S.147 Of The Income-Tax Act, 1961 (Hereinafter Referred To As The “Act”), Dated 27.02.2024 For Assessment Year 2021-22, Dated M/S. Roshni Enterprises Ays 2021-22, 2019-20 & 2018-19 28.02.2024 For Assessment Year 2019-20 & Dated 31.03.2023 For Assessment Year 2018-19. 2. Grounds Taken By The Revenue Are Reproduced As Under:

For Appellant: Shri Nishit Gandhi, AdvocateFor Respondent: Smt. Sanyogita Nagpal, CIT DR
Section 143(3)Section 69

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, MUMBAI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER AND SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER Assessment Year: 2021-22 & Assessment Year: 2019-20 & Assessment Year: 2018-19 Assistant Commissioner vs Roshni Enterprises of Income Tax Central 519, The Great Eastern Circle 6(1), Mumbai Gallaria, Sector 04, BKC, Mumbai Nerul 400706. Room No. 445, 4th Floor, Kautilya Bhawan, BKC, Mumbai 400051. PAN: AASFR6639Q Appellant Respondent Present for: Appellant by : Shri Nishit Gandhi, Advocate Respondent by : Smt. Sanyogita Nagpal, CIT DR Date of Hearing : 28.01.2025 Date of Pronou…

ACIT CC 6(1), MUMBAI, BKC, MUMBAI vs. ROSHNI ENTERPRISES, MUMBAI

In the result, all the three appeals by the revenue are dismissed

ITA 4470/MUM/2024[2021-22]Status: DisposedITAT Mumbai25 Apr 2025AY 2021-22

Bench: Shri Amit Shukla & Shri Girish Agrawalassessment Year: 2021-22 & Assessment Year: 2019-20 & Assessment Year: 2018-19 Assistant Commissioner Vs Roshni Enterprises Of Income Tax Central 519, The Great Eastern Circle 6(1), Mumbai Gallaria, Sector 04, Bkc, Mumbai Nerul 400706. Room No. 445, 4Th Floor, Kautilya Bhawan, Bkc, Mumbai 400051. Pan: Aasfr6639Q Appellant Respondent Present For: Appellant By : Shri Nishit Gandhi, Advocate Respondent By : Smt. Sanyogita Nagpal, Cit Dr Date Of Hearing : 28.01.2025 Date Of Pronouncement : 25.04.2025 O R D E R Per Girish Agrawal: These Three Appeals Filed By The Revenue Are Against The Orders Of Ld. Cit(A)-54, Mumbai Vide Order Nos. Itba/Apl/S/250/2024- 25/1065343505(1), Itba/Apl/S/250/2024-25/1065343031(1) & Itba/Apl/S/250/2024-25/1065342652(1), Dated 03.06.2024, Passed Against The Assessment Orders By Dcit, Central Circle 6(1), Mumbai, U/S. 143(3) R.W.S.147 Of The Income-Tax Act, 1961 (Hereinafter Referred To As The “Act”), Dated 27.02.2024 For Assessment Year 2021-22, Dated M/S. Roshni Enterprises Ays 2021-22, 2019-20 & 2018-19 28.02.2024 For Assessment Year 2019-20 & Dated 31.03.2023 For Assessment Year 2018-19. 2. Grounds Taken By The Revenue Are Reproduced As Under:

For Appellant: Shri Nishit Gandhi, AdvocateFor Respondent: Smt. Sanyogita Nagpal, CIT DR
Section 143(3)Section 69

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, MUMBAI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER AND SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER Assessment Year: 2021-22 & Assessment Year: 2019-20 & Assessment Year: 2018-19 Assistant Commissioner vs Roshni Enterprises of Income Tax Central 519, The Great Eastern Circle 6(1), Mumbai Gallaria, Sector 04, BKC, Mumbai Nerul 400706. Room No. 445, 4th Floor, Kautilya Bhawan, BKC, Mumbai 400051. PAN: AASFR6639Q Appellant Respondent Present for: Appellant by : Shri Nishit Gandhi, Advocate Respondent by : Smt. Sanyogita Nagpal, CIT DR Date of Hearing : 28.01.2025 Date of Pronou…

ACIT, CENTRAL CIRCLE-2(3), HYDERABAD vs. SKILL PROMOTERS, HYDERABAD

ITA 688/HYD/2022[2016-17]Status: DisposedITAT Hyderabad31 Oct 2023AY 2016-17

Bench: Shri R.K. Panda, Vice- & Shri K. Narasimha Charyappeal In Ita No Assessee Revenue A.Y 628/Hyd/2022 Skill Promoters, Acit, Central Circle 2014-15 Hyderabad 2(3) Hyderabad Pan:Aayfs9165Q 686/Hyd/2022 Acit, Central Circle Skill Promoters, 2014-15 2(3) Hyderabad Hyderabad Pan:Aayfs9165Q 629/Hyd/2022 -Do- -Do- 2015-16 687/Hyd/2022 -Do- -Do- 2015-16 630/Hyd/2022 -Do- -Do- 2016-17 677/Hyd/2022 Acit, Central Circle Skill Promoters (P) 2016-17 2(3) Hyderabad Ltd, Hyderabad Pan:Aawcs1257Q 688/Hyd/2022 -Do- Skill Promoters, 2016-17 Hyderabad Pan:Aayfs9165Q 622/Hyd/2022 Skill Promoters Pvt Acit, Central Circle 2016-17 Ltd, Hyderabad 2(3) Hyderabad Pan:Aawcs1257Q 678/Hyd/2022 -Do- -Do- 2017-18 623/Hyd/2022 -Do- -Do- 2017-18 679/Hyd/2022 -Do- -Do- 2018-19 624/Hyd/2022 -Do- -Do- 2018-19 680/Hyd/2022 Acit, Central Circle Skill Promoters Pvt 2019-20 2(3) Hyderabad Ltd, Hyderabad Pan:Aawcs1257Q 625/Hyd/2022 Skill Promoters Pvt Acit, Central Circle 2019-20 Ltd, Hyderabad 2(3) Hyderabad Pan:Aawcs1257Q 681/Hyd/2022 Acit, Central Circle Skill Promoters Pvt 2020-21 2(3) Hyderabad Ltd, Hyderabad Pan:Aawcs1257Q 626/Hyd/2022 Skill Promoters Pvt Acit, Central Circle 2020-21 Ltd, Hyderabad 2(3) Hyderabad Pan:Aawcs1257Q

For Appellant: Shri P. Murali Mohan Rao, CAFor Respondent: Shri Jeevanlal Lavidiya,CIT (DR)
Section 132Section 132(4)Section 139(4)Section 143(2)Section 153ASection 269SSection 40ASection 40A(3)

…ITA Nos 628 and others Skill Promoters & Skill Promoters (P) Ltd आयकर अपील"य अ"धकरण, हैदराबाद पीठ IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘B‘ Bench, Hyderabad Before Shri R.K. Panda, Vice-President AND Shri K. Narasimha Chary, Judicial Member Appeal in ITA No Assessee Revenue A.Y 628/Hyd/2022 Skill Promoters, ACIT, Central Circle 2014-15 Hyderabad 2(3) Hyderabad PAN:AAYFS9165Q 686/Hyd/2022 ACIT, Central Circle Skill Promoters, 2014-15 2(3) Hyderabad Hyderabad PAN:AAYFS9165Q 629/Hyd/2022 -do- -do- 2015-16 687/Hyd/2022 -do- -do- 2015-16 630/Hyd/2022 -do- -do- 2016-17 677/Hyd/2022 ACIT, Central Circle Skil…

ACIT, CENTRAL CIRCLE-2(3), HYDERABAD vs. SKILL PROMOTERS, HYDERABAD

ITA 687/HYD/2022[2015-16]Status: DisposedITAT Hyderabad31 Oct 2023AY 2015-16

Bench: Shri R.K. Panda, Vice- & Shri K. Narasimha Charyappeal In Ita No Assessee Revenue A.Y 628/Hyd/2022 Skill Promoters, Acit, Central Circle 2014-15 Hyderabad 2(3) Hyderabad Pan:Aayfs9165Q 686/Hyd/2022 Acit, Central Circle Skill Promoters, 2014-15 2(3) Hyderabad Hyderabad Pan:Aayfs9165Q 629/Hyd/2022 -Do- -Do- 2015-16 687/Hyd/2022 -Do- -Do- 2015-16 630/Hyd/2022 -Do- -Do- 2016-17 677/Hyd/2022 Acit, Central Circle Skill Promoters (P) 2016-17 2(3) Hyderabad Ltd, Hyderabad Pan:Aawcs1257Q 688/Hyd/2022 -Do- Skill Promoters, 2016-17 Hyderabad Pan:Aayfs9165Q 622/Hyd/2022 Skill Promoters Pvt Acit, Central Circle 2016-17 Ltd, Hyderabad 2(3) Hyderabad Pan:Aawcs1257Q 678/Hyd/2022 -Do- -Do- 2017-18 623/Hyd/2022 -Do- -Do- 2017-18 679/Hyd/2022 -Do- -Do- 2018-19 624/Hyd/2022 -Do- -Do- 2018-19 680/Hyd/2022 Acit, Central Circle Skill Promoters Pvt 2019-20 2(3) Hyderabad Ltd, Hyderabad Pan:Aawcs1257Q 625/Hyd/2022 Skill Promoters Pvt Acit, Central Circle 2019-20 Ltd, Hyderabad 2(3) Hyderabad Pan:Aawcs1257Q 681/Hyd/2022 Acit, Central Circle Skill Promoters Pvt 2020-21 2(3) Hyderabad Ltd, Hyderabad Pan:Aawcs1257Q 626/Hyd/2022 Skill Promoters Pvt Acit, Central Circle 2020-21 Ltd, Hyderabad 2(3) Hyderabad Pan:Aawcs1257Q

For Appellant: Shri P. Murali Mohan Rao, CAFor Respondent: Shri Jeevanlal Lavidiya,CIT (DR)
Section 132Section 132(4)Section 139(4)Section 143(2)Section 153ASection 269SSection 40ASection 40A(3)

…ITA Nos 628 and others Skill Promoters & Skill Promoters (P) Ltd आयकर अपील"य अ"धकरण, हैदराबाद पीठ IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘B‘ Bench, Hyderabad Before Shri R.K. Panda, Vice-President AND Shri K. Narasimha Chary, Judicial Member Appeal in ITA No Assessee Revenue A.Y 628/Hyd/2022 Skill Promoters, ACIT, Central Circle 2014-15 Hyderabad 2(3) Hyderabad PAN:AAYFS9165Q 686/Hyd/2022 ACIT, Central Circle Skill Promoters, 2014-15 2(3) Hyderabad Hyderabad PAN:AAYFS9165Q 629/Hyd/2022 -do- -do- 2015-16 687/Hyd/2022 -do- -do- 2015-16 630/Hyd/2022 -do- -do- 2016-17 677/Hyd/2022 ACIT, Central Circle Skil…

ACIT, CENTRAL CIRCLE-2(3), HYDERABAD vs. SKILL PROMOTERS, HYDERABAD

ITA 686/HYD/2022[2014-15]Status: DisposedITAT Hyderabad31 Oct 2023AY 2014-15

Bench: Shri R.K. Panda, Vice- & Shri K. Narasimha Charyappeal In Ita No Assessee Revenue A.Y 628/Hyd/2022 Skill Promoters, Acit, Central Circle 2014-15 Hyderabad 2(3) Hyderabad Pan:Aayfs9165Q 686/Hyd/2022 Acit, Central Circle Skill Promoters, 2014-15 2(3) Hyderabad Hyderabad Pan:Aayfs9165Q 629/Hyd/2022 -Do- -Do- 2015-16 687/Hyd/2022 -Do- -Do- 2015-16 630/Hyd/2022 -Do- -Do- 2016-17 677/Hyd/2022 Acit, Central Circle Skill Promoters (P) 2016-17 2(3) Hyderabad Ltd, Hyderabad Pan:Aawcs1257Q 688/Hyd/2022 -Do- Skill Promoters, 2016-17 Hyderabad Pan:Aayfs9165Q 622/Hyd/2022 Skill Promoters Pvt Acit, Central Circle 2016-17 Ltd, Hyderabad 2(3) Hyderabad Pan:Aawcs1257Q 678/Hyd/2022 -Do- -Do- 2017-18 623/Hyd/2022 -Do- -Do- 2017-18 679/Hyd/2022 -Do- -Do- 2018-19 624/Hyd/2022 -Do- -Do- 2018-19 680/Hyd/2022 Acit, Central Circle Skill Promoters Pvt 2019-20 2(3) Hyderabad Ltd, Hyderabad Pan:Aawcs1257Q 625/Hyd/2022 Skill Promoters Pvt Acit, Central Circle 2019-20 Ltd, Hyderabad 2(3) Hyderabad Pan:Aawcs1257Q 681/Hyd/2022 Acit, Central Circle Skill Promoters Pvt 2020-21 2(3) Hyderabad Ltd, Hyderabad Pan:Aawcs1257Q 626/Hyd/2022 Skill Promoters Pvt Acit, Central Circle 2020-21 Ltd, Hyderabad 2(3) Hyderabad Pan:Aawcs1257Q

For Appellant: Shri P. Murali Mohan Rao, CAFor Respondent: Shri Jeevanlal Lavidiya,CIT (DR)
Section 132Section 132(4)Section 139(4)Section 143(2)Section 153ASection 269SSection 40ASection 40A(3)

…ITA Nos 628 and others Skill Promoters & Skill Promoters (P) Ltd आयकर अपील"य अ"धकरण, हैदराबाद पीठ IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘B‘ Bench, Hyderabad Before Shri R.K. Panda, Vice-President AND Shri K. Narasimha Chary, Judicial Member Appeal in ITA No Assessee Revenue A.Y 628/Hyd/2022 Skill Promoters, ACIT, Central Circle 2014-15 Hyderabad 2(3) Hyderabad PAN:AAYFS9165Q 686/Hyd/2022 ACIT, Central Circle Skill Promoters, 2014-15 2(3) Hyderabad Hyderabad PAN:AAYFS9165Q 629/Hyd/2022 -do- -do- 2015-16 687/Hyd/2022 -do- -do- 2015-16 630/Hyd/2022 -do- -do- 2016-17 677/Hyd/2022 ACIT, Central Circle Skil…

ACIT., CENTRAL CIRCLE-2(3), HYDERABAD vs. SKILL PROMOTERS PRIVATE LIMITED, HYDERABAD

ITA 681/HYD/2022[2020-21]Status: DisposedITAT Hyderabad31 Oct 2023AY 2020-21

Bench: Shri R.K. Panda, Vice- & Shri K. Narasimha Charyappeal In Ita No Assessee Revenue A.Y 628/Hyd/2022 Skill Promoters, Acit, Central Circle 2014-15 Hyderabad 2(3) Hyderabad Pan:Aayfs9165Q 686/Hyd/2022 Acit, Central Circle Skill Promoters, 2014-15 2(3) Hyderabad Hyderabad Pan:Aayfs9165Q 629/Hyd/2022 -Do- -Do- 2015-16 687/Hyd/2022 -Do- -Do- 2015-16 630/Hyd/2022 -Do- -Do- 2016-17 677/Hyd/2022 Acit, Central Circle Skill Promoters (P) 2016-17 2(3) Hyderabad Ltd, Hyderabad Pan:Aawcs1257Q 688/Hyd/2022 -Do- Skill Promoters, 2016-17 Hyderabad Pan:Aayfs9165Q 622/Hyd/2022 Skill Promoters Pvt Acit, Central Circle 2016-17 Ltd, Hyderabad 2(3) Hyderabad Pan:Aawcs1257Q 678/Hyd/2022 -Do- -Do- 2017-18 623/Hyd/2022 -Do- -Do- 2017-18 679/Hyd/2022 -Do- -Do- 2018-19 624/Hyd/2022 -Do- -Do- 2018-19 680/Hyd/2022 Acit, Central Circle Skill Promoters Pvt 2019-20 2(3) Hyderabad Ltd, Hyderabad Pan:Aawcs1257Q 625/Hyd/2022 Skill Promoters Pvt Acit, Central Circle 2019-20 Ltd, Hyderabad 2(3) Hyderabad Pan:Aawcs1257Q 681/Hyd/2022 Acit, Central Circle Skill Promoters Pvt 2020-21 2(3) Hyderabad Ltd, Hyderabad Pan:Aawcs1257Q 626/Hyd/2022 Skill Promoters Pvt Acit, Central Circle 2020-21 Ltd, Hyderabad 2(3) Hyderabad Pan:Aawcs1257Q

For Appellant: Shri P. Murali Mohan Rao, CAFor Respondent: Shri Jeevanlal Lavidiya,CIT (DR)
Section 132Section 132(4)Section 139(4)Section 143(2)Section 153ASection 269SSection 40ASection 40A(3)

…ITA Nos 628 and others Skill Promoters & Skill Promoters (P) Ltd आयकर अपील"य अ"धकरण, हैदराबाद पीठ IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘B‘ Bench, Hyderabad Before Shri R.K. Panda, Vice-President AND Shri K. Narasimha Chary, Judicial Member Appeal in ITA No Assessee Revenue A.Y 628/Hyd/2022 Skill Promoters, ACIT, Central Circle 2014-15 Hyderabad 2(3) Hyderabad PAN:AAYFS9165Q 686/Hyd/2022 ACIT, Central Circle Skill Promoters, 2014-15 2(3) Hyderabad Hyderabad PAN:AAYFS9165Q 629/Hyd/2022 -do- -do- 2015-16 687/Hyd/2022 -do- -do- 2015-16 630/Hyd/2022 -do- -do- 2016-17 677/Hyd/2022 ACIT, Central Circle Skil…

ACIT., CENTRAL CIRCLE-2(3), HYDERABAD vs. SKILL PROMOTERS PRIVATE LIMITED, HYDERABAD

ITA 680/HYD/2022[2019-20]Status: DisposedITAT Hyderabad31 Oct 2023AY 2019-20

Bench: Shri R.K. Panda, Vice- & Shri K. Narasimha Charyappeal In Ita No Assessee Revenue A.Y 628/Hyd/2022 Skill Promoters, Acit, Central Circle 2014-15 Hyderabad 2(3) Hyderabad Pan:Aayfs9165Q 686/Hyd/2022 Acit, Central Circle Skill Promoters, 2014-15 2(3) Hyderabad Hyderabad Pan:Aayfs9165Q 629/Hyd/2022 -Do- -Do- 2015-16 687/Hyd/2022 -Do- -Do- 2015-16 630/Hyd/2022 -Do- -Do- 2016-17 677/Hyd/2022 Acit, Central Circle Skill Promoters (P) 2016-17 2(3) Hyderabad Ltd, Hyderabad Pan:Aawcs1257Q 688/Hyd/2022 -Do- Skill Promoters, 2016-17 Hyderabad Pan:Aayfs9165Q 622/Hyd/2022 Skill Promoters Pvt Acit, Central Circle 2016-17 Ltd, Hyderabad 2(3) Hyderabad Pan:Aawcs1257Q 678/Hyd/2022 -Do- -Do- 2017-18 623/Hyd/2022 -Do- -Do- 2017-18 679/Hyd/2022 -Do- -Do- 2018-19 624/Hyd/2022 -Do- -Do- 2018-19 680/Hyd/2022 Acit, Central Circle Skill Promoters Pvt 2019-20 2(3) Hyderabad Ltd, Hyderabad Pan:Aawcs1257Q 625/Hyd/2022 Skill Promoters Pvt Acit, Central Circle 2019-20 Ltd, Hyderabad 2(3) Hyderabad Pan:Aawcs1257Q 681/Hyd/2022 Acit, Central Circle Skill Promoters Pvt 2020-21 2(3) Hyderabad Ltd, Hyderabad Pan:Aawcs1257Q 626/Hyd/2022 Skill Promoters Pvt Acit, Central Circle 2020-21 Ltd, Hyderabad 2(3) Hyderabad Pan:Aawcs1257Q

For Appellant: Shri P. Murali Mohan Rao, CAFor Respondent: Shri Jeevanlal Lavidiya,CIT (DR)
Section 132Section 132(4)Section 139(4)Section 143(2)Section 153ASection 269SSection 40ASection 40A(3)

…ITA Nos 628 and others Skill Promoters & Skill Promoters (P) Ltd आयकर अपील"य अ"धकरण, हैदराबाद पीठ IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘B‘ Bench, Hyderabad Before Shri R.K. Panda, Vice-President AND Shri K. Narasimha Chary, Judicial Member Appeal in ITA No Assessee Revenue A.Y 628/Hyd/2022 Skill Promoters, ACIT, Central Circle 2014-15 Hyderabad 2(3) Hyderabad PAN:AAYFS9165Q 686/Hyd/2022 ACIT, Central Circle Skill Promoters, 2014-15 2(3) Hyderabad Hyderabad PAN:AAYFS9165Q 629/Hyd/2022 -do- -do- 2015-16 687/Hyd/2022 -do- -do- 2015-16 630/Hyd/2022 -do- -do- 2016-17 677/Hyd/2022 ACIT, Central Circle Skil…

ACIT., CENTRAL CIRCLE-2(3), HYDERABAD vs. SKILL PROMOTERS PRIVATE LIMITED, HYDERABAD

ITA 679/HYD/2022[2018-19]Status: DisposedITAT Hyderabad31 Oct 2023AY 2018-19

Bench: Shri R.K. Panda, Vice- & Shri K. Narasimha Charyappeal In Ita No Assessee Revenue A.Y 628/Hyd/2022 Skill Promoters, Acit, Central Circle 2014-15 Hyderabad 2(3) Hyderabad Pan:Aayfs9165Q 686/Hyd/2022 Acit, Central Circle Skill Promoters, 2014-15 2(3) Hyderabad Hyderabad Pan:Aayfs9165Q 629/Hyd/2022 -Do- -Do- 2015-16 687/Hyd/2022 -Do- -Do- 2015-16 630/Hyd/2022 -Do- -Do- 2016-17 677/Hyd/2022 Acit, Central Circle Skill Promoters (P) 2016-17 2(3) Hyderabad Ltd, Hyderabad Pan:Aawcs1257Q 688/Hyd/2022 -Do- Skill Promoters, 2016-17 Hyderabad Pan:Aayfs9165Q 622/Hyd/2022 Skill Promoters Pvt Acit, Central Circle 2016-17 Ltd, Hyderabad 2(3) Hyderabad Pan:Aawcs1257Q 678/Hyd/2022 -Do- -Do- 2017-18 623/Hyd/2022 -Do- -Do- 2017-18 679/Hyd/2022 -Do- -Do- 2018-19 624/Hyd/2022 -Do- -Do- 2018-19 680/Hyd/2022 Acit, Central Circle Skill Promoters Pvt 2019-20 2(3) Hyderabad Ltd, Hyderabad Pan:Aawcs1257Q 625/Hyd/2022 Skill Promoters Pvt Acit, Central Circle 2019-20 Ltd, Hyderabad 2(3) Hyderabad Pan:Aawcs1257Q 681/Hyd/2022 Acit, Central Circle Skill Promoters Pvt 2020-21 2(3) Hyderabad Ltd, Hyderabad Pan:Aawcs1257Q 626/Hyd/2022 Skill Promoters Pvt Acit, Central Circle 2020-21 Ltd, Hyderabad 2(3) Hyderabad Pan:Aawcs1257Q

For Appellant: Shri P. Murali Mohan Rao, CAFor Respondent: Shri Jeevanlal Lavidiya,CIT (DR)
Section 132Section 132(4)Section 139(4)Section 143(2)Section 153ASection 269SSection 40ASection 40A(3)

…ITA Nos 628 and others Skill Promoters & Skill Promoters (P) Ltd आयकर अपील"य अ"धकरण, हैदराबाद पीठ IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘B‘ Bench, Hyderabad Before Shri R.K. Panda, Vice-President AND Shri K. Narasimha Chary, Judicial Member Appeal in ITA No Assessee Revenue A.Y 628/Hyd/2022 Skill Promoters, ACIT, Central Circle 2014-15 Hyderabad 2(3) Hyderabad PAN:AAYFS9165Q 686/Hyd/2022 ACIT, Central Circle Skill Promoters, 2014-15 2(3) Hyderabad Hyderabad PAN:AAYFS9165Q 629/Hyd/2022 -do- -do- 2015-16 687/Hyd/2022 -do- -do- 2015-16 630/Hyd/2022 -do- -do- 2016-17 677/Hyd/2022 ACIT, Central Circle Skil…

ACIT., CENTRAL CIRCLE-2(3), HYDERABAD vs. SKILL PROMOTERS PRIVATE LIMITED, HYDERABAD

ITA 678/HYD/2022[2017-18]Status: DisposedITAT Hyderabad31 Oct 2023AY 2017-18

Bench: Shri R.K. Panda, Vice- & Shri K. Narasimha Charyappeal In Ita No Assessee Revenue A.Y 628/Hyd/2022 Skill Promoters, Acit, Central Circle 2014-15 Hyderabad 2(3) Hyderabad Pan:Aayfs9165Q 686/Hyd/2022 Acit, Central Circle Skill Promoters, 2014-15 2(3) Hyderabad Hyderabad Pan:Aayfs9165Q 629/Hyd/2022 -Do- -Do- 2015-16 687/Hyd/2022 -Do- -Do- 2015-16 630/Hyd/2022 -Do- -Do- 2016-17 677/Hyd/2022 Acit, Central Circle Skill Promoters (P) 2016-17 2(3) Hyderabad Ltd, Hyderabad Pan:Aawcs1257Q 688/Hyd/2022 -Do- Skill Promoters, 2016-17 Hyderabad Pan:Aayfs9165Q 622/Hyd/2022 Skill Promoters Pvt Acit, Central Circle 2016-17 Ltd, Hyderabad 2(3) Hyderabad Pan:Aawcs1257Q 678/Hyd/2022 -Do- -Do- 2017-18 623/Hyd/2022 -Do- -Do- 2017-18 679/Hyd/2022 -Do- -Do- 2018-19 624/Hyd/2022 -Do- -Do- 2018-19 680/Hyd/2022 Acit, Central Circle Skill Promoters Pvt 2019-20 2(3) Hyderabad Ltd, Hyderabad Pan:Aawcs1257Q 625/Hyd/2022 Skill Promoters Pvt Acit, Central Circle 2019-20 Ltd, Hyderabad 2(3) Hyderabad Pan:Aawcs1257Q 681/Hyd/2022 Acit, Central Circle Skill Promoters Pvt 2020-21 2(3) Hyderabad Ltd, Hyderabad Pan:Aawcs1257Q 626/Hyd/2022 Skill Promoters Pvt Acit, Central Circle 2020-21 Ltd, Hyderabad 2(3) Hyderabad Pan:Aawcs1257Q

For Appellant: Shri P. Murali Mohan Rao, CAFor Respondent: Shri Jeevanlal Lavidiya,CIT (DR)
Section 132Section 132(4)Section 139(4)Section 143(2)Section 153ASection 269SSection 40ASection 40A(3)

…ITA Nos 628 and others Skill Promoters & Skill Promoters (P) Ltd आयकर अपील"य अ"धकरण, हैदराबाद पीठ IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘B‘ Bench, Hyderabad Before Shri R.K. Panda, Vice-President AND Shri K. Narasimha Chary, Judicial Member Appeal in ITA No Assessee Revenue A.Y 628/Hyd/2022 Skill Promoters, ACIT, Central Circle 2014-15 Hyderabad 2(3) Hyderabad PAN:AAYFS9165Q 686/Hyd/2022 ACIT, Central Circle Skill Promoters, 2014-15 2(3) Hyderabad Hyderabad PAN:AAYFS9165Q 629/Hyd/2022 -do- -do- 2015-16 687/Hyd/2022 -do- -do- 2015-16 630/Hyd/2022 -do- -do- 2016-17 677/Hyd/2022 ACIT, Central Circle Skil…

ACIT., CENTRAL CIRCLE-2(3), HYDERABAD vs. SKILL PROMOTERS PRIVATE LIMITED, HYDERABAD

ITA 677/HYD/2022[2016-17]Status: DisposedITAT Hyderabad31 Oct 2023AY 2016-17

Bench: Shri R.K. Panda, Vice- & Shri K. Narasimha Charyappeal In Ita No Assessee Revenue A.Y 628/Hyd/2022 Skill Promoters, Acit, Central Circle 2014-15 Hyderabad 2(3) Hyderabad Pan:Aayfs9165Q 686/Hyd/2022 Acit, Central Circle Skill Promoters, 2014-15 2(3) Hyderabad Hyderabad Pan:Aayfs9165Q 629/Hyd/2022 -Do- -Do- 2015-16 687/Hyd/2022 -Do- -Do- 2015-16 630/Hyd/2022 -Do- -Do- 2016-17 677/Hyd/2022 Acit, Central Circle Skill Promoters (P) 2016-17 2(3) Hyderabad Ltd, Hyderabad Pan:Aawcs1257Q 688/Hyd/2022 -Do- Skill Promoters, 2016-17 Hyderabad Pan:Aayfs9165Q 622/Hyd/2022 Skill Promoters Pvt Acit, Central Circle 2016-17 Ltd, Hyderabad 2(3) Hyderabad Pan:Aawcs1257Q 678/Hyd/2022 -Do- -Do- 2017-18 623/Hyd/2022 -Do- -Do- 2017-18 679/Hyd/2022 -Do- -Do- 2018-19 624/Hyd/2022 -Do- -Do- 2018-19 680/Hyd/2022 Acit, Central Circle Skill Promoters Pvt 2019-20 2(3) Hyderabad Ltd, Hyderabad Pan:Aawcs1257Q 625/Hyd/2022 Skill Promoters Pvt Acit, Central Circle 2019-20 Ltd, Hyderabad 2(3) Hyderabad Pan:Aawcs1257Q 681/Hyd/2022 Acit, Central Circle Skill Promoters Pvt 2020-21 2(3) Hyderabad Ltd, Hyderabad Pan:Aawcs1257Q 626/Hyd/2022 Skill Promoters Pvt Acit, Central Circle 2020-21 Ltd, Hyderabad 2(3) Hyderabad Pan:Aawcs1257Q

For Appellant: Shri P. Murali Mohan Rao, CAFor Respondent: Shri Jeevanlal Lavidiya,CIT (DR)
Section 132Section 132(4)Section 139(4)Section 143(2)Section 153ASection 269SSection 40ASection 40A(3)

…ITA Nos 628 and others Skill Promoters & Skill Promoters (P) Ltd आयकर अपील"य अ"धकरण, हैदराबाद पीठ IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘B‘ Bench, Hyderabad Before Shri R.K. Panda, Vice-President AND Shri K. Narasimha Chary, Judicial Member Appeal in ITA No Assessee Revenue A.Y 628/Hyd/2022 Skill Promoters, ACIT, Central Circle 2014-15 Hyderabad 2(3) Hyderabad PAN:AAYFS9165Q 686/Hyd/2022 ACIT, Central Circle Skill Promoters, 2014-15 2(3) Hyderabad Hyderabad PAN:AAYFS9165Q 629/Hyd/2022 -do- -do- 2015-16 687/Hyd/2022 -do- -do- 2015-16 630/Hyd/2022 -do- -do- 2016-17 677/Hyd/2022 ACIT, Central Circle Skil…

SKILL PROMOTERS,HYDERABAD vs. ACIT, CENTRAL CIRCLE-2(3), HYDERABAD

ITA 630/HYD/2022[2016-17]Status: DisposedITAT Hyderabad31 Oct 2023AY 2016-17

Bench: Shri R.K. Panda, Vice- & Shri K. Narasimha Charyappeal In Ita No Assessee Revenue A.Y 628/Hyd/2022 Skill Promoters, Acit, Central Circle 2014-15 Hyderabad 2(3) Hyderabad Pan:Aayfs9165Q 686/Hyd/2022 Acit, Central Circle Skill Promoters, 2014-15 2(3) Hyderabad Hyderabad Pan:Aayfs9165Q 629/Hyd/2022 -Do- -Do- 2015-16 687/Hyd/2022 -Do- -Do- 2015-16 630/Hyd/2022 -Do- -Do- 2016-17 677/Hyd/2022 Acit, Central Circle Skill Promoters (P) 2016-17 2(3) Hyderabad Ltd, Hyderabad Pan:Aawcs1257Q 688/Hyd/2022 -Do- Skill Promoters, 2016-17 Hyderabad Pan:Aayfs9165Q 622/Hyd/2022 Skill Promoters Pvt Acit, Central Circle 2016-17 Ltd, Hyderabad 2(3) Hyderabad Pan:Aawcs1257Q 678/Hyd/2022 -Do- -Do- 2017-18 623/Hyd/2022 -Do- -Do- 2017-18 679/Hyd/2022 -Do- -Do- 2018-19 624/Hyd/2022 -Do- -Do- 2018-19 680/Hyd/2022 Acit, Central Circle Skill Promoters Pvt 2019-20 2(3) Hyderabad Ltd, Hyderabad Pan:Aawcs1257Q 625/Hyd/2022 Skill Promoters Pvt Acit, Central Circle 2019-20 Ltd, Hyderabad 2(3) Hyderabad Pan:Aawcs1257Q 681/Hyd/2022 Acit, Central Circle Skill Promoters Pvt 2020-21 2(3) Hyderabad Ltd, Hyderabad Pan:Aawcs1257Q 626/Hyd/2022 Skill Promoters Pvt Acit, Central Circle 2020-21 Ltd, Hyderabad 2(3) Hyderabad Pan:Aawcs1257Q

For Appellant: Shri P. Murali Mohan Rao, CAFor Respondent: Shri Jeevanlal Lavidiya,CIT (DR)
Section 132Section 132(4)Section 139(4)Section 143(2)Section 153ASection 269SSection 40ASection 40A(3)

…ITA Nos 628 and others Skill Promoters & Skill Promoters (P) Ltd आयकर अपील"य अ"धकरण, हैदराबाद पीठ IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘B‘ Bench, Hyderabad Before Shri R.K. Panda, Vice-President AND Shri K. Narasimha Chary, Judicial Member Appeal in ITA No Assessee Revenue A.Y 628/Hyd/2022 Skill Promoters, ACIT, Central Circle 2014-15 Hyderabad 2(3) Hyderabad PAN:AAYFS9165Q 686/Hyd/2022 ACIT, Central Circle Skill Promoters, 2014-15 2(3) Hyderabad Hyderabad PAN:AAYFS9165Q 629/Hyd/2022 -do- -do- 2015-16 687/Hyd/2022 -do- -do- 2015-16 630/Hyd/2022 -do- -do- 2016-17 677/Hyd/2022 ACIT, Central Circle Skil…

SKILL PROMOTERS,HYDERABAD vs. ACIT, CENTRAL CIRCLE-2(3), HYDERABAD

ITA 629/HYD/2022[2015-16]Status: DisposedITAT Hyderabad31 Oct 2023AY 2015-16

Bench: Shri R.K. Panda, Vice- & Shri K. Narasimha Charyappeal In Ita No Assessee Revenue A.Y 628/Hyd/2022 Skill Promoters, Acit, Central Circle 2014-15 Hyderabad 2(3) Hyderabad Pan:Aayfs9165Q 686/Hyd/2022 Acit, Central Circle Skill Promoters, 2014-15 2(3) Hyderabad Hyderabad Pan:Aayfs9165Q 629/Hyd/2022 -Do- -Do- 2015-16 687/Hyd/2022 -Do- -Do- 2015-16 630/Hyd/2022 -Do- -Do- 2016-17 677/Hyd/2022 Acit, Central Circle Skill Promoters (P) 2016-17 2(3) Hyderabad Ltd, Hyderabad Pan:Aawcs1257Q 688/Hyd/2022 -Do- Skill Promoters, 2016-17 Hyderabad Pan:Aayfs9165Q 622/Hyd/2022 Skill Promoters Pvt Acit, Central Circle 2016-17 Ltd, Hyderabad 2(3) Hyderabad Pan:Aawcs1257Q 678/Hyd/2022 -Do- -Do- 2017-18 623/Hyd/2022 -Do- -Do- 2017-18 679/Hyd/2022 -Do- -Do- 2018-19 624/Hyd/2022 -Do- -Do- 2018-19 680/Hyd/2022 Acit, Central Circle Skill Promoters Pvt 2019-20 2(3) Hyderabad Ltd, Hyderabad Pan:Aawcs1257Q 625/Hyd/2022 Skill Promoters Pvt Acit, Central Circle 2019-20 Ltd, Hyderabad 2(3) Hyderabad Pan:Aawcs1257Q 681/Hyd/2022 Acit, Central Circle Skill Promoters Pvt 2020-21 2(3) Hyderabad Ltd, Hyderabad Pan:Aawcs1257Q 626/Hyd/2022 Skill Promoters Pvt Acit, Central Circle 2020-21 Ltd, Hyderabad 2(3) Hyderabad Pan:Aawcs1257Q

For Appellant: Shri P. Murali Mohan Rao, CAFor Respondent: Shri Jeevanlal Lavidiya,CIT (DR)
Section 132Section 132(4)Section 139(4)Section 143(2)Section 153ASection 269SSection 40ASection 40A(3)

…ITA Nos 628 and others Skill Promoters & Skill Promoters (P) Ltd आयकर अपील"य अ"धकरण, हैदराबाद पीठ IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘B‘ Bench, Hyderabad Before Shri R.K. Panda, Vice-President AND Shri K. Narasimha Chary, Judicial Member Appeal in ITA No Assessee Revenue A.Y 628/Hyd/2022 Skill Promoters, ACIT, Central Circle 2014-15 Hyderabad 2(3) Hyderabad PAN:AAYFS9165Q 686/Hyd/2022 ACIT, Central Circle Skill Promoters, 2014-15 2(3) Hyderabad Hyderabad PAN:AAYFS9165Q 629/Hyd/2022 -do- -do- 2015-16 687/Hyd/2022 -do- -do- 2015-16 630/Hyd/2022 -do- -do- 2016-17 677/Hyd/2022 ACIT, Central Circle Skil…

SKILL PROMOTERS,HYDERABAD vs. ACIT, CENTRAL CIRCLE-2(3), HYDERABAD

ITA 628/HYD/2022[2014-15]Status: DisposedITAT Hyderabad31 Oct 2023AY 2014-15

Bench: Shri R.K. Panda, Vice- & Shri K. Narasimha Charyappeal In Ita No Assessee Revenue A.Y 628/Hyd/2022 Skill Promoters, Acit, Central Circle 2014-15 Hyderabad 2(3) Hyderabad Pan:Aayfs9165Q 686/Hyd/2022 Acit, Central Circle Skill Promoters, 2014-15 2(3) Hyderabad Hyderabad Pan:Aayfs9165Q 629/Hyd/2022 -Do- -Do- 2015-16 687/Hyd/2022 -Do- -Do- 2015-16 630/Hyd/2022 -Do- -Do- 2016-17 677/Hyd/2022 Acit, Central Circle Skill Promoters (P) 2016-17 2(3) Hyderabad Ltd, Hyderabad Pan:Aawcs1257Q 688/Hyd/2022 -Do- Skill Promoters, 2016-17 Hyderabad Pan:Aayfs9165Q 622/Hyd/2022 Skill Promoters Pvt Acit, Central Circle 2016-17 Ltd, Hyderabad 2(3) Hyderabad Pan:Aawcs1257Q 678/Hyd/2022 -Do- -Do- 2017-18 623/Hyd/2022 -Do- -Do- 2017-18 679/Hyd/2022 -Do- -Do- 2018-19 624/Hyd/2022 -Do- -Do- 2018-19 680/Hyd/2022 Acit, Central Circle Skill Promoters Pvt 2019-20 2(3) Hyderabad Ltd, Hyderabad Pan:Aawcs1257Q 625/Hyd/2022 Skill Promoters Pvt Acit, Central Circle 2019-20 Ltd, Hyderabad 2(3) Hyderabad Pan:Aawcs1257Q 681/Hyd/2022 Acit, Central Circle Skill Promoters Pvt 2020-21 2(3) Hyderabad Ltd, Hyderabad Pan:Aawcs1257Q 626/Hyd/2022 Skill Promoters Pvt Acit, Central Circle 2020-21 Ltd, Hyderabad 2(3) Hyderabad Pan:Aawcs1257Q

For Appellant: Shri P. Murali Mohan Rao, CAFor Respondent: Shri Jeevanlal Lavidiya,CIT (DR)
Section 132Section 132(4)Section 139(4)Section 143(2)Section 153ASection 269SSection 40ASection 40A(3)

…ITA Nos 628 and others Skill Promoters & Skill Promoters (P) Ltd आयकर अपील"य अ"धकरण, हैदराबाद पीठ IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘B‘ Bench, Hyderabad Before Shri R.K. Panda, Vice-President AND Shri K. Narasimha Chary, Judicial Member Appeal in ITA No Assessee Revenue A.Y 628/Hyd/2022 Skill Promoters, ACIT, Central Circle 2014-15 Hyderabad 2(3) Hyderabad PAN:AAYFS9165Q 686/Hyd/2022 ACIT, Central Circle Skill Promoters, 2014-15 2(3) Hyderabad Hyderabad PAN:AAYFS9165Q 629/Hyd/2022 -do- -do- 2015-16 687/Hyd/2022 -do- -do- 2015-16 630/Hyd/2022 -do- -do- 2016-17 677/Hyd/2022 ACIT, Central Circle Skil…

SKILL PROMOTERS PRIVATE LIMITED,HYDERABAD vs. ACIT, CENTRAL CIRCLE-2(3), HYDERABAD

ITA 626/HYD/2022[2020-21]Status: DisposedITAT Hyderabad31 Oct 2023AY 2020-21

Bench: Shri R.K. Panda, Vice- & Shri K. Narasimha Charyappeal In Ita No Assessee Revenue A.Y 628/Hyd/2022 Skill Promoters, Acit, Central Circle 2014-15 Hyderabad 2(3) Hyderabad Pan:Aayfs9165Q 686/Hyd/2022 Acit, Central Circle Skill Promoters, 2014-15 2(3) Hyderabad Hyderabad Pan:Aayfs9165Q 629/Hyd/2022 -Do- -Do- 2015-16 687/Hyd/2022 -Do- -Do- 2015-16 630/Hyd/2022 -Do- -Do- 2016-17 677/Hyd/2022 Acit, Central Circle Skill Promoters (P) 2016-17 2(3) Hyderabad Ltd, Hyderabad Pan:Aawcs1257Q 688/Hyd/2022 -Do- Skill Promoters, 2016-17 Hyderabad Pan:Aayfs9165Q 622/Hyd/2022 Skill Promoters Pvt Acit, Central Circle 2016-17 Ltd, Hyderabad 2(3) Hyderabad Pan:Aawcs1257Q 678/Hyd/2022 -Do- -Do- 2017-18 623/Hyd/2022 -Do- -Do- 2017-18 679/Hyd/2022 -Do- -Do- 2018-19 624/Hyd/2022 -Do- -Do- 2018-19 680/Hyd/2022 Acit, Central Circle Skill Promoters Pvt 2019-20 2(3) Hyderabad Ltd, Hyderabad Pan:Aawcs1257Q 625/Hyd/2022 Skill Promoters Pvt Acit, Central Circle 2019-20 Ltd, Hyderabad 2(3) Hyderabad Pan:Aawcs1257Q 681/Hyd/2022 Acit, Central Circle Skill Promoters Pvt 2020-21 2(3) Hyderabad Ltd, Hyderabad Pan:Aawcs1257Q 626/Hyd/2022 Skill Promoters Pvt Acit, Central Circle 2020-21 Ltd, Hyderabad 2(3) Hyderabad Pan:Aawcs1257Q

For Appellant: Shri P. Murali Mohan Rao, CAFor Respondent: Shri Jeevanlal Lavidiya,CIT (DR)
Section 132Section 132(4)Section 139(4)Section 143(2)Section 153ASection 269SSection 40ASection 40A(3)

…ITA Nos 628 and others Skill Promoters & Skill Promoters (P) Ltd आयकर अपील"य अ"धकरण, हैदराबाद पीठ IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘B‘ Bench, Hyderabad Before Shri R.K. Panda, Vice-President AND Shri K. Narasimha Chary, Judicial Member Appeal in ITA No Assessee Revenue A.Y 628/Hyd/2022 Skill Promoters, ACIT, Central Circle 2014-15 Hyderabad 2(3) Hyderabad PAN:AAYFS9165Q 686/Hyd/2022 ACIT, Central Circle Skill Promoters, 2014-15 2(3) Hyderabad Hyderabad PAN:AAYFS9165Q 629/Hyd/2022 -do- -do- 2015-16 687/Hyd/2022 -do- -do- 2015-16 630/Hyd/2022 -do- -do- 2016-17 677/Hyd/2022 ACIT, Central Circle Skil…

SKILL PROMOTERS PRIVATE LIMITED,HYDERABAD vs. ACIT, CENTRAL CIRCLE-2(3), HYDERABAD

ITA 625/HYD/2022[2019-20]Status: DisposedITAT Hyderabad31 Oct 2023AY 2019-20

Bench: Shri R.K. Panda, Vice- & Shri K. Narasimha Charyappeal In Ita No Assessee Revenue A.Y 628/Hyd/2022 Skill Promoters, Acit, Central Circle 2014-15 Hyderabad 2(3) Hyderabad Pan:Aayfs9165Q 686/Hyd/2022 Acit, Central Circle Skill Promoters, 2014-15 2(3) Hyderabad Hyderabad Pan:Aayfs9165Q 629/Hyd/2022 -Do- -Do- 2015-16 687/Hyd/2022 -Do- -Do- 2015-16 630/Hyd/2022 -Do- -Do- 2016-17 677/Hyd/2022 Acit, Central Circle Skill Promoters (P) 2016-17 2(3) Hyderabad Ltd, Hyderabad Pan:Aawcs1257Q 688/Hyd/2022 -Do- Skill Promoters, 2016-17 Hyderabad Pan:Aayfs9165Q 622/Hyd/2022 Skill Promoters Pvt Acit, Central Circle 2016-17 Ltd, Hyderabad 2(3) Hyderabad Pan:Aawcs1257Q 678/Hyd/2022 -Do- -Do- 2017-18 623/Hyd/2022 -Do- -Do- 2017-18 679/Hyd/2022 -Do- -Do- 2018-19 624/Hyd/2022 -Do- -Do- 2018-19 680/Hyd/2022 Acit, Central Circle Skill Promoters Pvt 2019-20 2(3) Hyderabad Ltd, Hyderabad Pan:Aawcs1257Q 625/Hyd/2022 Skill Promoters Pvt Acit, Central Circle 2019-20 Ltd, Hyderabad 2(3) Hyderabad Pan:Aawcs1257Q 681/Hyd/2022 Acit, Central Circle Skill Promoters Pvt 2020-21 2(3) Hyderabad Ltd, Hyderabad Pan:Aawcs1257Q 626/Hyd/2022 Skill Promoters Pvt Acit, Central Circle 2020-21 Ltd, Hyderabad 2(3) Hyderabad Pan:Aawcs1257Q

For Appellant: Shri P. Murali Mohan Rao, CAFor Respondent: Shri Jeevanlal Lavidiya,CIT (DR)
Section 132Section 132(4)Section 139(4)Section 143(2)Section 153ASection 269SSection 40ASection 40A(3)

…ITA Nos 628 and others Skill Promoters & Skill Promoters (P) Ltd आयकर अपील"य अ"धकरण, हैदराबाद पीठ IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘B‘ Bench, Hyderabad Before Shri R.K. Panda, Vice-President AND Shri K. Narasimha Chary, Judicial Member Appeal in ITA No Assessee Revenue A.Y 628/Hyd/2022 Skill Promoters, ACIT, Central Circle 2014-15 Hyderabad 2(3) Hyderabad PAN:AAYFS9165Q 686/Hyd/2022 ACIT, Central Circle Skill Promoters, 2014-15 2(3) Hyderabad Hyderabad PAN:AAYFS9165Q 629/Hyd/2022 -do- -do- 2015-16 687/Hyd/2022 -do- -do- 2015-16 630/Hyd/2022 -do- -do- 2016-17 677/Hyd/2022 ACIT, Central Circle Skil…

SKILL PROMOTERS PRIVATE LIMITED,HYDERABAD vs. ACIT, CENTRAL CIRCLE-2(3), HYDERABAD

ITA 624/HYD/2022[2018-19]Status: DisposedITAT Hyderabad31 Oct 2023AY 2018-19

Bench: Shri R.K. Panda, Vice- & Shri K. Narasimha Charyappeal In Ita No Assessee Revenue A.Y 628/Hyd/2022 Skill Promoters, Acit, Central Circle 2014-15 Hyderabad 2(3) Hyderabad Pan:Aayfs9165Q 686/Hyd/2022 Acit, Central Circle Skill Promoters, 2014-15 2(3) Hyderabad Hyderabad Pan:Aayfs9165Q 629/Hyd/2022 -Do- -Do- 2015-16 687/Hyd/2022 -Do- -Do- 2015-16 630/Hyd/2022 -Do- -Do- 2016-17 677/Hyd/2022 Acit, Central Circle Skill Promoters (P) 2016-17 2(3) Hyderabad Ltd, Hyderabad Pan:Aawcs1257Q 688/Hyd/2022 -Do- Skill Promoters, 2016-17 Hyderabad Pan:Aayfs9165Q 622/Hyd/2022 Skill Promoters Pvt Acit, Central Circle 2016-17 Ltd, Hyderabad 2(3) Hyderabad Pan:Aawcs1257Q 678/Hyd/2022 -Do- -Do- 2017-18 623/Hyd/2022 -Do- -Do- 2017-18 679/Hyd/2022 -Do- -Do- 2018-19 624/Hyd/2022 -Do- -Do- 2018-19 680/Hyd/2022 Acit, Central Circle Skill Promoters Pvt 2019-20 2(3) Hyderabad Ltd, Hyderabad Pan:Aawcs1257Q 625/Hyd/2022 Skill Promoters Pvt Acit, Central Circle 2019-20 Ltd, Hyderabad 2(3) Hyderabad Pan:Aawcs1257Q 681/Hyd/2022 Acit, Central Circle Skill Promoters Pvt 2020-21 2(3) Hyderabad Ltd, Hyderabad Pan:Aawcs1257Q 626/Hyd/2022 Skill Promoters Pvt Acit, Central Circle 2020-21 Ltd, Hyderabad 2(3) Hyderabad Pan:Aawcs1257Q

For Appellant: Shri P. Murali Mohan Rao, CAFor Respondent: Shri Jeevanlal Lavidiya,CIT (DR)
Section 132Section 132(4)Section 139(4)Section 143(2)Section 153ASection 269SSection 40ASection 40A(3)

…ITA Nos 628 and others Skill Promoters & Skill Promoters (P) Ltd आयकर अपील"य अ"धकरण, हैदराबाद पीठ IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘B‘ Bench, Hyderabad Before Shri R.K. Panda, Vice-President AND Shri K. Narasimha Chary, Judicial Member Appeal in ITA No Assessee Revenue A.Y 628/Hyd/2022 Skill Promoters, ACIT, Central Circle 2014-15 Hyderabad 2(3) Hyderabad PAN:AAYFS9165Q 686/Hyd/2022 ACIT, Central Circle Skill Promoters, 2014-15 2(3) Hyderabad Hyderabad PAN:AAYFS9165Q 629/Hyd/2022 -do- -do- 2015-16 687/Hyd/2022 -do- -do- 2015-16 630/Hyd/2022 -do- -do- 2016-17 677/Hyd/2022 ACIT, Central Circle Skil…

SKILL PROMOTERS PRIVATE LIMITED ,HYDERABAD vs. ACIT, CENTRAL CIRCLE-2(3), HYDERABAD

ITA 623/HYD/2022[2017-18]Status: DisposedITAT Hyderabad31 Oct 2023AY 2017-18

Bench: Shri R.K. Panda, Vice- & Shri K. Narasimha Charyappeal In Ita No Assessee Revenue A.Y 628/Hyd/2022 Skill Promoters, Acit, Central Circle 2014-15 Hyderabad 2(3) Hyderabad Pan:Aayfs9165Q 686/Hyd/2022 Acit, Central Circle Skill Promoters, 2014-15 2(3) Hyderabad Hyderabad Pan:Aayfs9165Q 629/Hyd/2022 -Do- -Do- 2015-16 687/Hyd/2022 -Do- -Do- 2015-16 630/Hyd/2022 -Do- -Do- 2016-17 677/Hyd/2022 Acit, Central Circle Skill Promoters (P) 2016-17 2(3) Hyderabad Ltd, Hyderabad Pan:Aawcs1257Q 688/Hyd/2022 -Do- Skill Promoters, 2016-17 Hyderabad Pan:Aayfs9165Q 622/Hyd/2022 Skill Promoters Pvt Acit, Central Circle 2016-17 Ltd, Hyderabad 2(3) Hyderabad Pan:Aawcs1257Q 678/Hyd/2022 -Do- -Do- 2017-18 623/Hyd/2022 -Do- -Do- 2017-18 679/Hyd/2022 -Do- -Do- 2018-19 624/Hyd/2022 -Do- -Do- 2018-19 680/Hyd/2022 Acit, Central Circle Skill Promoters Pvt 2019-20 2(3) Hyderabad Ltd, Hyderabad Pan:Aawcs1257Q 625/Hyd/2022 Skill Promoters Pvt Acit, Central Circle 2019-20 Ltd, Hyderabad 2(3) Hyderabad Pan:Aawcs1257Q 681/Hyd/2022 Acit, Central Circle Skill Promoters Pvt 2020-21 2(3) Hyderabad Ltd, Hyderabad Pan:Aawcs1257Q 626/Hyd/2022 Skill Promoters Pvt Acit, Central Circle 2020-21 Ltd, Hyderabad 2(3) Hyderabad Pan:Aawcs1257Q

For Appellant: Shri P. Murali Mohan Rao, CAFor Respondent: Shri Jeevanlal Lavidiya,CIT (DR)
Section 132Section 132(4)Section 139(4)Section 143(2)Section 153ASection 269SSection 40ASection 40A(3)

…ITA Nos 628 and others Skill Promoters & Skill Promoters (P) Ltd आयकर अपील"य अ"धकरण, हैदराबाद पीठ IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘B‘ Bench, Hyderabad Before Shri R.K. Panda, Vice-President AND Shri K. Narasimha Chary, Judicial Member Appeal in ITA No Assessee Revenue A.Y 628/Hyd/2022 Skill Promoters, ACIT, Central Circle 2014-15 Hyderabad 2(3) Hyderabad PAN:AAYFS9165Q 686/Hyd/2022 ACIT, Central Circle Skill Promoters, 2014-15 2(3) Hyderabad Hyderabad PAN:AAYFS9165Q 629/Hyd/2022 -do- -do- 2015-16 687/Hyd/2022 -do- -do- 2015-16 630/Hyd/2022 -do- -do- 2016-17 677/Hyd/2022 ACIT, Central Circle Skil…

SKILL PROMOTERS PRIVATE LIMITED,HYDERABAD vs. ACIT,CENTRAL CIRCLE-2(3), HYDERABAD

ITA 622/HYD/2022[2016-17]Status: DisposedITAT Hyderabad31 Oct 2023AY 2016-17

Bench: Shri R.K. Panda, Vice- & Shri K. Narasimha Charyappeal In Ita No Assessee Revenue A.Y 628/Hyd/2022 Skill Promoters, Acit, Central Circle 2014-15 Hyderabad 2(3) Hyderabad Pan:Aayfs9165Q 686/Hyd/2022 Acit, Central Circle Skill Promoters, 2014-15 2(3) Hyderabad Hyderabad Pan:Aayfs9165Q 629/Hyd/2022 -Do- -Do- 2015-16 687/Hyd/2022 -Do- -Do- 2015-16 630/Hyd/2022 -Do- -Do- 2016-17 677/Hyd/2022 Acit, Central Circle Skill Promoters (P) 2016-17 2(3) Hyderabad Ltd, Hyderabad Pan:Aawcs1257Q 688/Hyd/2022 -Do- Skill Promoters, 2016-17 Hyderabad Pan:Aayfs9165Q 622/Hyd/2022 Skill Promoters Pvt Acit, Central Circle 2016-17 Ltd, Hyderabad 2(3) Hyderabad Pan:Aawcs1257Q 678/Hyd/2022 -Do- -Do- 2017-18 623/Hyd/2022 -Do- -Do- 2017-18 679/Hyd/2022 -Do- -Do- 2018-19 624/Hyd/2022 -Do- -Do- 2018-19 680/Hyd/2022 Acit, Central Circle Skill Promoters Pvt 2019-20 2(3) Hyderabad Ltd, Hyderabad Pan:Aawcs1257Q 625/Hyd/2022 Skill Promoters Pvt Acit, Central Circle 2019-20 Ltd, Hyderabad 2(3) Hyderabad Pan:Aawcs1257Q 681/Hyd/2022 Acit, Central Circle Skill Promoters Pvt 2020-21 2(3) Hyderabad Ltd, Hyderabad Pan:Aawcs1257Q 626/Hyd/2022 Skill Promoters Pvt Acit, Central Circle 2020-21 Ltd, Hyderabad 2(3) Hyderabad Pan:Aawcs1257Q

For Appellant: Shri P. Murali Mohan Rao, CAFor Respondent: Shri Jeevanlal Lavidiya,CIT (DR)
Section 132Section 132(4)Section 139(4)Section 143(2)Section 153ASection 269SSection 40ASection 40A(3)

…ITA Nos 628 and others Skill Promoters & Skill Promoters (P) Ltd आयकर अपील"य अ"धकरण, हैदराबाद पीठ IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘B‘ Bench, Hyderabad Before Shri R.K. Panda, Vice-President AND Shri K. Narasimha Chary, Judicial Member Appeal in ITA No Assessee Revenue A.Y 628/Hyd/2022 Skill Promoters, ACIT, Central Circle 2014-15 Hyderabad 2(3) Hyderabad PAN:AAYFS9165Q 686/Hyd/2022 ACIT, Central Circle Skill Promoters, 2014-15 2(3) Hyderabad Hyderabad PAN:AAYFS9165Q 629/Hyd/2022 -do- -do- 2015-16 687/Hyd/2022 -do- -do- 2015-16 630/Hyd/2022 -do- -do- 2016-17 677/Hyd/2022 ACIT, Central Circle Skil…

PURADAKOPPALU BATTEGOWDA KARIGOWDA,MANDYA vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, MYSURU

In the result, the appeals are allowed in favour of the assessee

ITA 1024/BANG/2022[2019-20]Status: DisposedITAT Bangalore09 Feb 2023AY 2019-20

Bench: Shri N.V. Vasudevan & Ms. Padmavathy S

For Appellant: S/Shri K.R. Vasudevan & Ankur Pai, AdvocatesFor Respondent: Shri Sunil Kumar Singh, CIT-2(DR)(ITAT), Bengaluru
Section 131Section 132Section 143(3)Section 153ASection 40ASection 40A(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT AND Ms. PADMAVATHY S, ACCOUNTANT MEMBER ITA Nos. 1021 to 1024/Bang/2022 Assessment years : 2016-17 to 2019-20 Puradakoppalu Battegowda Karigowda, Vs. The Deputy Commissioner PWD Contractor, of Income Tax, Puradakoppalu Dudda Hobli, Central Circle, Mudagandur Post, Mandya. Mysuru. PAN : AHLPK 6049B ASSESSEE RESPONDENT Assessee by : S/Shri K.R. Vasudevan & Ankur Pai, Advocates Respondent by : Shri Sunil Kumar Singh, CIT-2(DR)(ITAT), Bengaluru. Date of hearing : 07.02.2023 Date of Pronouncement : 09.02.2023 O R…

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159 Taxmann 392 CIT v. Gobind Ram (Punjab & Haryana) (ii) CIT vs. Gobind Ram (48 Taxmann.com 14) — Cited in 23 Judgments | BharatTax