84 Taxmann.com 195 (SC) 3. Shoreline Hotel (P) Ltd. v. CIT

55 Taxmann.com 371High Court2015#4774 most cited

What is 84 Taxmann.com 195 (SC) 3. Shoreline Hotel (P) Ltd. v. CIT authority for?

An Assessing Officer cannot delete an addition made under Section 69C for bogus purchases and estimate income at a net profit rate if the assessee fails to prove the existence of suppliers.

25

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2017 to 2025.

Also referred to as

Narender Kumar Gupta · Section 69C · bogus purchases · addition · Tribunal · estimate income · existence of suppliers · disallowance

Sections most often in play

Section 142(1)Section 69CSection 132(1)Section 133ASection 139(1)Section 143(2)Section 144BSection 145(3)

Issues it is cited on

section 69csection 142(1)companybusinessdocument

Judgments citing 84 Taxmann.com 195 (SC) 3. Shoreline Hotel (P) Ltd. v. CIT

ASSISTANT COMMISSIONER OF INCOME TAX, DELHI vs. THE INDURE PRIVATE LIMITED, DELHI

In the result, the appeal filed by the Department of Revenue is dismissed

ITA 4640/DEL/2024[2013-14]Status: DisposedITAT Delhi31 Dec 2025AY 2013-14

Bench: Shri S Rifaur Rahman & Shri Vimal Kumarassessment Year: 2013-14 Assistant Commissioner Of Vs. The Indure Private Limited, Income Tax, Indure House, Greater Kailash Part Ii, Delhi South Delhi 1100 48 Pan :Aaact0121C (Appellant) (Respondent)

Section 139(1)Section 142(1)Section 143(2)Section 147Section 148Section 148ASection 250Section 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘C’ NEW DELHI BEFORE SHRI S RIFAUR RAHMAN, ACCOUNTANT MEMBER AND SHRI VIMAL KUMAR, JUDICIAL MEMBER Assessment Year: 2013-14 Assistant Commissioner of Vs. The Indure Private Limited, Income Tax, Indure House, Greater Kailash Part II, Delhi South Delhi 1100 48 PAN :AAACT0121C (Appellant) (Respondent) Department by S/Shri Ashwani Kumar & Ankur Agarwal, CAs. Assessee by Shri Om Prakash, Sr. DR Date of hearing 30.10.2025 Date of pronouncement 31.12.2025 ORDER PER VIMAL KUMAR, JUDICIAL MEMBER: The appeal filed by the Department of Revenue is against order dated 0…

ACIT, NEW DELHI vs. RMS POWER SOLUTIONS PRIVATE LIMITED, NEW DELHI

In the result, the appeal of the Revenue is dismissed

ITA 696/DEL/2025[2018-19]Status: DisposedITAT Delhi23 Dec 2025AY 2018-19

Bench: Shri S. Rifaur Rahman & Shri Vimal Kumarassessment Year : 2018-19 Acit, Vs. Rms Power Solutions Private Room No.220, Limited, Cr Building, Ipestate, Flat No.204, 4327/3,Ansari Road, Delhi. Daryaganj, Delhi – 110 002. Pan: Aagcr9827H (Appellant) (Respondent) Assessee By : None Revenue By : Shri Om Parkash, Sr. Dr Date Of Hearing : 27.10.2025 Date Of Pronouncement : 23.12.2025

For Appellant: NoneFor Respondent: Shri Om Parkash, Sr. DR
Section 142(1)Section 143(2)Section 147Section 148Section 250Section 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES : C : NEW DELHI BEFORE SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER AND SHRI VIMAL KUMAR, JUDICIAL MEMBER Assessment Year : 2018-19 ACIT, Vs. RMS Power Solutions Private Room No.220, Limited, CR Building, IPEstate, Flat No.204, 4327/3,Ansari Road, Delhi. Daryaganj, Delhi – 110 002. PAN: AAGCR9827H (Appellant) (Respondent) Assessee by : None Revenue by : Shri Om Parkash, Sr. DR Date of Hearing : 27.10.2025 Date of Pronouncement : 23.12.2025 ORDER PER VIMAL KUMAR, JM: The appeal filed by the Revenue Department is against the order dated 29.11.2024 of the ld. Commiss…

DINESH HALDIA,JAIPUR vs. DCIT CIRCLE 1, JAIPUR, JAIPUR

In the result, the appeal of the assessee is partly allowed

ITA 384/JPR/2024[2007-08]Status: DisposedITAT Jaipur30 Jul 2024AY 2007-08

Bench: DR. S. SEETHALAKSHMI (Judicial Member)

For Appellant: Sh. Dheeraj Borad, CAFor Respondent: Sh. Arvind Kumar, CIT
Section 132(1)Section 133ASection 139(1)Section 153ASection 260ASection 69C

…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 jkBksM deys'k t;UrHkkbZ] ys[kk lnL; ds le{k BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, vk;dj vihy la-@ITA No. 384/JP/2024 fu/kZkj.k o"kZ@Assessment Years : 2007-08 cuke Shri Dinesh Haldia DCIT, Vs. 150, Haldia House, Circle-01, Jaipur Johari Bazar, Jaipur LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAKPH 9237 Q vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Sh. Dheeraj Borad, CA jktLo dh vksj ls@ Revenue by : Sh. Arvi…

SOLITARE WORLD PVT. LTD.,NEW DELHI vs. ACIT, CENTRAL CIRCLE- 25, NEW DELHI

In the result, the appeal of the assessee is allowed

ITA 2638/DEL/2018[2013-14]Status: DisposedITAT Delhi31 May 2022AY 2013-14

Bench: Sh. Amit Shukladr. B. R. R. Kumarita No. 2638/Del/2018 : Asstt. Year : 2013-14 Solitare World Pvt. Ltd., Vs Acit, Shop No. 6, Second Floor, 2633 & 2634, Central Circle-25, Plot No. 2490250, Gurudwara Road, New Delhi Karol Bagh, New Delhi-110005 (Appellant) (Respondent) Pan No. Aaocs1369R Assessee By : Sh. Nirbhay Mehta, Adv. & Sh. Hiren Mehta, Ca Revenue By : Ms. Yagya Saini Kakkar, Cit Dr Date Of Hearing: 14.03.2022 Date Of Pronouncement: 31.05.2022

For Appellant: Sh. Nirbhay Mehta, Adv. &For Respondent: Ms. Yagya Saini Kakkar, CIT DR
Section 127Section 132Section 143(3)Section 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘B’, NEW DELHI Before Sh. Amit Shukla, Judicial Member Dr. B. R. R. Kumar, Accountant Member ITA No. 2638/Del/2018 : Asstt. Year : 2013-14 Solitare World Pvt. Ltd., Vs ACIT, Shop No. 6, Second Floor, 2633 & 2634, Central Circle-25, Plot No. 2490250, Gurudwara Road, New Delhi Karol Bagh, New Delhi-110005 (APPELLANT) (RESPONDENT) PAN No. AAOCS1369R Assessee by : Sh. Nirbhay Mehta, Adv. & Sh. Hiren Mehta, CA Revenue by : Ms. Yagya Saini Kakkar, CIT DR Date of Hearing: 14.03.2022 Date of Pronouncement: 31.05.2022 ORDER Per Dr. B. R. R. Kumar, Accountant Member: T…

DY. COMMISSIONER OF INCOME TAX , CENTRAL CIRCLE-1(3), HYDERABAD vs. ASR ENGINEERING AND PROJECTS LIMITED, HYDERABAD

In the result, a) ITA Nos

ITA 226/HYD/2019[2012-13]Status: DisposedITAT Hyderabad30 Aug 2019AY 2012-13

Bench: Smt. P. Madhavi Devi & Shri S. Rifaur Rahmansrl Appeal Number Pan A.Y. Appellant Respondent 1

Section 132Section 139(1)Section 143(3)Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCH “B”, HYDERABAD BEFORE SMT. P. MADHAVI DEVI, JUDICIAL MEMBER AND SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER Srl Appeal Number PAN A.Y. Appellant Respondent 1 ITA 1132 /Hyd/ 2017 2007-08 ASR Engineering & 2 ITA 1133 /Hyd/ 2017 2008-09 Projects Limited DCIT, Cent. Circle-1(3), 3 ITA 1134 /Hyd/ 2017 2009-10 (formerly Sai Sudhir Hyderabad Infrastructures Limited), 4 ITA 1135 /Hyd/ 2017 2010-11 Hyderabad 5 ITA 1136 /Hyd/ 2017 2011-12 6 ITA 1382 /Hyd/ 2017 2009-10 7 ITA 1383 /Hyd/ 2017 AAKCS 200-11 DCIT, Cent. Circle-1(3), Sai Sudhir Infrastrutures 8 ITA 1384 /Hyd/ 2017…

DY. COMMISSIONER OF INCOME TAX , CENTRAL CIRCLE-1(3), HYDERABAD vs. ASR ENGINEERING AND PROJECTS LIMITED , HYDERABAD

In the result, a) ITA Nos

ITA 225/HYD/2019[2012-13]Status: DisposedITAT Hyderabad30 Aug 2019AY 2012-13

Bench: Smt. P. Madhavi Devi & Shri S. Rifaur Rahmansrl Appeal Number Pan A.Y. Appellant Respondent 1

Section 132Section 139(1)Section 143(3)Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCH “B”, HYDERABAD BEFORE SMT. P. MADHAVI DEVI, JUDICIAL MEMBER AND SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER Srl Appeal Number PAN A.Y. Appellant Respondent 1 ITA 1132 /Hyd/ 2017 2007-08 ASR Engineering & 2 ITA 1133 /Hyd/ 2017 2008-09 Projects Limited DCIT, Cent. Circle-1(3), 3 ITA 1134 /Hyd/ 2017 2009-10 (formerly Sai Sudhir Hyderabad Infrastructures Limited), 4 ITA 1135 /Hyd/ 2017 2010-11 Hyderabad 5 ITA 1136 /Hyd/ 2017 2011-12 6 ITA 1382 /Hyd/ 2017 2009-10 7 ITA 1383 /Hyd/ 2017 AAKCS 200-11 DCIT, Cent. Circle-1(3), Sai Sudhir Infrastrutures 8 ITA 1384 /Hyd/ 2017…

DY. COMMISSIONER OF INCOME TAX , CENTRAL CIRCLE-1(3), HYDERABAD vs. ASR ENGINEERING AND PROJECTS LIMITED, HYDERABAD

In the result, a) ITA Nos

ITA 224/HYD/2019[2011-12]Status: DisposedITAT Hyderabad30 Aug 2019AY 2011-12

Bench: Smt. P. Madhavi Devi & Shri S. Rifaur Rahmansrl Appeal Number Pan A.Y. Appellant Respondent 1

Section 132Section 139(1)Section 143(3)Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCH “B”, HYDERABAD BEFORE SMT. P. MADHAVI DEVI, JUDICIAL MEMBER AND SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER Srl Appeal Number PAN A.Y. Appellant Respondent 1 ITA 1132 /Hyd/ 2017 2007-08 ASR Engineering & 2 ITA 1133 /Hyd/ 2017 2008-09 Projects Limited DCIT, Cent. Circle-1(3), 3 ITA 1134 /Hyd/ 2017 2009-10 (formerly Sai Sudhir Hyderabad Infrastructures Limited), 4 ITA 1135 /Hyd/ 2017 2010-11 Hyderabad 5 ITA 1136 /Hyd/ 2017 2011-12 6 ITA 1382 /Hyd/ 2017 2009-10 7 ITA 1383 /Hyd/ 2017 AAKCS 200-11 DCIT, Cent. Circle-1(3), Sai Sudhir Infrastrutures 8 ITA 1384 /Hyd/ 2017…

DY. COMMISSIONER OF INCOME TAX , CENTRAL CIRCLE-1(3), HYDERABAD vs. ASR ENGINEERING AND PROJECTS LIMITED, HYDERABAD

In the result, a) ITA Nos

ITA 223/HYD/2019[2010-11]Status: DisposedITAT Hyderabad30 Aug 2019AY 2010-11

Bench: Smt. P. Madhavi Devi & Shri S. Rifaur Rahmansrl Appeal Number Pan A.Y. Appellant Respondent 1

Section 132Section 139(1)Section 143(3)Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCH “B”, HYDERABAD BEFORE SMT. P. MADHAVI DEVI, JUDICIAL MEMBER AND SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER Srl Appeal Number PAN A.Y. Appellant Respondent 1 ITA 1132 /Hyd/ 2017 2007-08 ASR Engineering & 2 ITA 1133 /Hyd/ 2017 2008-09 Projects Limited DCIT, Cent. Circle-1(3), 3 ITA 1134 /Hyd/ 2017 2009-10 (formerly Sai Sudhir Hyderabad Infrastructures Limited), 4 ITA 1135 /Hyd/ 2017 2010-11 Hyderabad 5 ITA 1136 /Hyd/ 2017 2011-12 6 ITA 1382 /Hyd/ 2017 2009-10 7 ITA 1383 /Hyd/ 2017 AAKCS 200-11 DCIT, Cent. Circle-1(3), Sai Sudhir Infrastrutures 8 ITA 1384 /Hyd/ 2017…

DY. COMMISSIONER OF INCOME TAX , CENTRAL CIRCLE-1(3), HYDERABAD vs. ASR ENGINEERING AND PROJECTS LIMITED , HYDERABAD

In the result, a) ITA Nos

ITA 222/HYD/2019[2009-10]Status: DisposedITAT Hyderabad30 Aug 2019AY 2009-10

Bench: Smt. P. Madhavi Devi & Shri S. Rifaur Rahmansrl Appeal Number Pan A.Y. Appellant Respondent 1

Section 132Section 139(1)Section 143(3)Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCH “B”, HYDERABAD BEFORE SMT. P. MADHAVI DEVI, JUDICIAL MEMBER AND SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER Srl Appeal Number PAN A.Y. Appellant Respondent 1 ITA 1132 /Hyd/ 2017 2007-08 ASR Engineering & 2 ITA 1133 /Hyd/ 2017 2008-09 Projects Limited DCIT, Cent. Circle-1(3), 3 ITA 1134 /Hyd/ 2017 2009-10 (formerly Sai Sudhir Hyderabad Infrastructures Limited), 4 ITA 1135 /Hyd/ 2017 2010-11 Hyderabad 5 ITA 1136 /Hyd/ 2017 2011-12 6 ITA 1382 /Hyd/ 2017 2009-10 7 ITA 1383 /Hyd/ 2017 AAKCS 200-11 DCIT, Cent. Circle-1(3), Sai Sudhir Infrastrutures 8 ITA 1384 /Hyd/ 2017…

DY. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(3)., HYDERABAD vs. SAI SUDHIR INFRASTRUCTURES LIMITED, HYDERABAD

In the result, a) ITA Nos

ITA 1385/HYD/2017[2012-13]Status: DisposedITAT Hyderabad30 Aug 2019AY 2012-13

Bench: Smt. P. Madhavi Devi & Shri S. Rifaur Rahmansrl Appeal Number Pan A.Y. Appellant Respondent 1

Section 132Section 139(1)Section 143(3)Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCH “B”, HYDERABAD BEFORE SMT. P. MADHAVI DEVI, JUDICIAL MEMBER AND SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER Srl Appeal Number PAN A.Y. Appellant Respondent 1 ITA 1132 /Hyd/ 2017 2007-08 ASR Engineering & 2 ITA 1133 /Hyd/ 2017 2008-09 Projects Limited DCIT, Cent. Circle-1(3), 3 ITA 1134 /Hyd/ 2017 2009-10 (formerly Sai Sudhir Hyderabad Infrastructures Limited), 4 ITA 1135 /Hyd/ 2017 2010-11 Hyderabad 5 ITA 1136 /Hyd/ 2017 2011-12 6 ITA 1382 /Hyd/ 2017 2009-10 7 ITA 1383 /Hyd/ 2017 AAKCS 200-11 DCIT, Cent. Circle-1(3), Sai Sudhir Infrastrutures 8 ITA 1384 /Hyd/ 2017…

DY. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(3)., HYDERABAD vs. SAI SUDHIR INFRASTRUCTURES LIMITED, HYDERABAD

In the result, a) ITA Nos

ITA 1384/HYD/2017[2011-12]Status: DisposedITAT Hyderabad30 Aug 2019AY 2011-12

Bench: Smt. P. Madhavi Devi & Shri S. Rifaur Rahmansrl Appeal Number Pan A.Y. Appellant Respondent 1

Section 132Section 139(1)Section 143(3)Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCH “B”, HYDERABAD BEFORE SMT. P. MADHAVI DEVI, JUDICIAL MEMBER AND SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER Srl Appeal Number PAN A.Y. Appellant Respondent 1 ITA 1132 /Hyd/ 2017 2007-08 ASR Engineering & 2 ITA 1133 /Hyd/ 2017 2008-09 Projects Limited DCIT, Cent. Circle-1(3), 3 ITA 1134 /Hyd/ 2017 2009-10 (formerly Sai Sudhir Hyderabad Infrastructures Limited), 4 ITA 1135 /Hyd/ 2017 2010-11 Hyderabad 5 ITA 1136 /Hyd/ 2017 2011-12 6 ITA 1382 /Hyd/ 2017 2009-10 7 ITA 1383 /Hyd/ 2017 AAKCS 200-11 DCIT, Cent. Circle-1(3), Sai Sudhir Infrastrutures 8 ITA 1384 /Hyd/ 2017…

DY. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(3)., HYDERABAD vs. SAI SUDHIR INFRASTRUCTURES LIMITED, HYDERABAD

In the result, a) ITA Nos

ITA 1383/HYD/2017[2010-11]Status: DisposedITAT Hyderabad30 Aug 2019AY 2010-11

Bench: Smt. P. Madhavi Devi & Shri S. Rifaur Rahmansrl Appeal Number Pan A.Y. Appellant Respondent 1

Section 132Section 139(1)Section 143(3)Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCH “B”, HYDERABAD BEFORE SMT. P. MADHAVI DEVI, JUDICIAL MEMBER AND SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER Srl Appeal Number PAN A.Y. Appellant Respondent 1 ITA 1132 /Hyd/ 2017 2007-08 ASR Engineering & 2 ITA 1133 /Hyd/ 2017 2008-09 Projects Limited DCIT, Cent. Circle-1(3), 3 ITA 1134 /Hyd/ 2017 2009-10 (formerly Sai Sudhir Hyderabad Infrastructures Limited), 4 ITA 1135 /Hyd/ 2017 2010-11 Hyderabad 5 ITA 1136 /Hyd/ 2017 2011-12 6 ITA 1382 /Hyd/ 2017 2009-10 7 ITA 1383 /Hyd/ 2017 AAKCS 200-11 DCIT, Cent. Circle-1(3), Sai Sudhir Infrastrutures 8 ITA 1384 /Hyd/ 2017…

DY. COMMSIONER OF INCOME TAX, CENTRAL CIRCLE-1(3)., HYDERABAD vs. SAI SUDHIR INFRASTRUCTURES LIMITED., HYDERABAD

In the result, a) ITA Nos

ITA 1382/HYD/2017[2009-10]Status: DisposedITAT Hyderabad30 Aug 2019AY 2009-10

Bench: Smt. P. Madhavi Devi & Shri S. Rifaur Rahmansrl Appeal Number Pan A.Y. Appellant Respondent 1

Section 132Section 139(1)Section 143(3)Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCH “B”, HYDERABAD BEFORE SMT. P. MADHAVI DEVI, JUDICIAL MEMBER AND SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER Srl Appeal Number PAN A.Y. Appellant Respondent 1 ITA 1132 /Hyd/ 2017 2007-08 ASR Engineering & 2 ITA 1133 /Hyd/ 2017 2008-09 Projects Limited DCIT, Cent. Circle-1(3), 3 ITA 1134 /Hyd/ 2017 2009-10 (formerly Sai Sudhir Hyderabad Infrastructures Limited), 4 ITA 1135 /Hyd/ 2017 2010-11 Hyderabad 5 ITA 1136 /Hyd/ 2017 2011-12 6 ITA 1382 /Hyd/ 2017 2009-10 7 ITA 1383 /Hyd/ 2017 AAKCS 200-11 DCIT, Cent. Circle-1(3), Sai Sudhir Infrastrutures 8 ITA 1384 /Hyd/ 2017…

ASR ENGINERING & PROJECTS LIMITED (FORMERLY SAI SUDHIR INFRASTRUCTURES LIMITED), ,HYDERABAD vs. DY. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(3), HYDERABAD

In the result, a) ITA Nos

ITA 1136/HYD/2017[2011-12]Status: DisposedITAT Hyderabad30 Aug 2019AY 2011-12

Bench: Smt. P. Madhavi Devi & Shri S. Rifaur Rahmansrl Appeal Number Pan A.Y. Appellant Respondent 1

Section 132Section 139(1)Section 143(3)Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCH “B”, HYDERABAD BEFORE SMT. P. MADHAVI DEVI, JUDICIAL MEMBER AND SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER Srl Appeal Number PAN A.Y. Appellant Respondent 1 ITA 1132 /Hyd/ 2017 2007-08 ASR Engineering & 2 ITA 1133 /Hyd/ 2017 2008-09 Projects Limited DCIT, Cent. Circle-1(3), 3 ITA 1134 /Hyd/ 2017 2009-10 (formerly Sai Sudhir Hyderabad Infrastructures Limited), 4 ITA 1135 /Hyd/ 2017 2010-11 Hyderabad 5 ITA 1136 /Hyd/ 2017 2011-12 6 ITA 1382 /Hyd/ 2017 2009-10 7 ITA 1383 /Hyd/ 2017 AAKCS 200-11 DCIT, Cent. Circle-1(3), Sai Sudhir Infrastrutures 8 ITA 1384 /Hyd/ 2017…

ASR ENGINERING & PROJECTS LIMITED (FORMERLY SAI SUDHIR INFRASTRUCTURES LIMITED), ,HYDERABAD vs. DY. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(3), HYDERABAD

In the result, a) ITA Nos

ITA 1135/HYD/2017[2010-11]Status: DisposedITAT Hyderabad30 Aug 2019AY 2010-11

Bench: Smt. P. Madhavi Devi & Shri S. Rifaur Rahmansrl Appeal Number Pan A.Y. Appellant Respondent 1

Section 132Section 139(1)Section 143(3)Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCH “B”, HYDERABAD BEFORE SMT. P. MADHAVI DEVI, JUDICIAL MEMBER AND SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER Srl Appeal Number PAN A.Y. Appellant Respondent 1 ITA 1132 /Hyd/ 2017 2007-08 ASR Engineering & 2 ITA 1133 /Hyd/ 2017 2008-09 Projects Limited DCIT, Cent. Circle-1(3), 3 ITA 1134 /Hyd/ 2017 2009-10 (formerly Sai Sudhir Hyderabad Infrastructures Limited), 4 ITA 1135 /Hyd/ 2017 2010-11 Hyderabad 5 ITA 1136 /Hyd/ 2017 2011-12 6 ITA 1382 /Hyd/ 2017 2009-10 7 ITA 1383 /Hyd/ 2017 AAKCS 200-11 DCIT, Cent. Circle-1(3), Sai Sudhir Infrastrutures 8 ITA 1384 /Hyd/ 2017…

ASR ENGINERING & PROJECTS LIMITED (FORMERLY SAI SUDHIR INFRASTRUCTURES LIMITED), ,HYDERABAD vs. DY. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(3), HYDERABAD

In the result, a) ITA Nos

ITA 1134/HYD/2017[2009-10]Status: DisposedITAT Hyderabad30 Aug 2019AY 2009-10

Bench: Smt. P. Madhavi Devi & Shri S. Rifaur Rahmansrl Appeal Number Pan A.Y. Appellant Respondent 1

Section 132Section 139(1)Section 143(3)Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCH “B”, HYDERABAD BEFORE SMT. P. MADHAVI DEVI, JUDICIAL MEMBER AND SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER Srl Appeal Number PAN A.Y. Appellant Respondent 1 ITA 1132 /Hyd/ 2017 2007-08 ASR Engineering & 2 ITA 1133 /Hyd/ 2017 2008-09 Projects Limited DCIT, Cent. Circle-1(3), 3 ITA 1134 /Hyd/ 2017 2009-10 (formerly Sai Sudhir Hyderabad Infrastructures Limited), 4 ITA 1135 /Hyd/ 2017 2010-11 Hyderabad 5 ITA 1136 /Hyd/ 2017 2011-12 6 ITA 1382 /Hyd/ 2017 2009-10 7 ITA 1383 /Hyd/ 2017 AAKCS 200-11 DCIT, Cent. Circle-1(3), Sai Sudhir Infrastrutures 8 ITA 1384 /Hyd/ 2017…

ASR ENGINERING & PROJECTS LIMITED (FORMERLY SAI SUDHIR INFRASTRUCTURES LIMITED), ,HYDERABAD vs. DY. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(3), HYDERABAD

In the result, a) ITA Nos

ITA 1133/HYD/2017[2008-09]Status: DisposedITAT Hyderabad30 Aug 2019AY 2008-09

Bench: Smt. P. Madhavi Devi & Shri S. Rifaur Rahmansrl Appeal Number Pan A.Y. Appellant Respondent 1

Section 132Section 139(1)Section 143(3)Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCH “B”, HYDERABAD BEFORE SMT. P. MADHAVI DEVI, JUDICIAL MEMBER AND SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER Srl Appeal Number PAN A.Y. Appellant Respondent 1 ITA 1132 /Hyd/ 2017 2007-08 ASR Engineering & 2 ITA 1133 /Hyd/ 2017 2008-09 Projects Limited DCIT, Cent. Circle-1(3), 3 ITA 1134 /Hyd/ 2017 2009-10 (formerly Sai Sudhir Hyderabad Infrastructures Limited), 4 ITA 1135 /Hyd/ 2017 2010-11 Hyderabad 5 ITA 1136 /Hyd/ 2017 2011-12 6 ITA 1382 /Hyd/ 2017 2009-10 7 ITA 1383 /Hyd/ 2017 AAKCS 200-11 DCIT, Cent. Circle-1(3), Sai Sudhir Infrastrutures 8 ITA 1384 /Hyd/ 2017…

ASR ENGINERING & PROJECTS LIMITED (FORMERLY SAI SUDHIR INFRASTRUCTURES LIMITED), ,HYDERABAD vs. DY. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(3), HYDERABAD

In the result, a) ITA Nos

ITA 1132/HYD/2017[2007-08]Status: DisposedITAT Hyderabad30 Aug 2019AY 2007-08

Bench: Smt. P. Madhavi Devi & Shri S. Rifaur Rahmansrl Appeal Number Pan A.Y. Appellant Respondent 1

Section 132Section 139(1)Section 143(3)Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCH “B”, HYDERABAD BEFORE SMT. P. MADHAVI DEVI, JUDICIAL MEMBER AND SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER Srl Appeal Number PAN A.Y. Appellant Respondent 1 ITA 1132 /Hyd/ 2017 2007-08 ASR Engineering & 2 ITA 1133 /Hyd/ 2017 2008-09 Projects Limited DCIT, Cent. Circle-1(3), 3 ITA 1134 /Hyd/ 2017 2009-10 (formerly Sai Sudhir Hyderabad Infrastructures Limited), 4 ITA 1135 /Hyd/ 2017 2010-11 Hyderabad 5 ITA 1136 /Hyd/ 2017 2011-12 6 ITA 1382 /Hyd/ 2017 2009-10 7 ITA 1383 /Hyd/ 2017 AAKCS 200-11 DCIT, Cent. Circle-1(3), Sai Sudhir Infrastrutures 8 ITA 1384 /Hyd/ 2017…

DCIT, CIRCLE-2(1), HYDERABAD, HYDERABAD vs. IJM INDIA INFRASTRUCTURE LIMITED, HYDERABAD, HYDERABAD

In the result, both the appeals of the revenue are dismissed

ITA 1732/HYD/2016[2012-13]Status: DisposedITAT Hyderabad27 Mar 2019AY 2012-13

Bench: Smt. P. Madhavi Devi & Shri S. Rifaur Rahman

For Appellant: Shri V. Raghavendra RaoFor Respondent: Shri Y.V.S.T. Sai
Section 133A

…IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCH ‘B', HYDERABAD BEFORE SMT. P. MADHAVI DEVI, JUDICIAL MEMBER AND SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER ITA Nos. 1731 & 1732/Hyd/2016 Assessment Years: 2011-12 & 2012-13 Dy. Commissioner of vs. IJM (India) Infrastructure Income-tax, Ltd., Hyderabad. Circle – 2(1), Hyderabad. PAN – AAACI7067A Appellant Respondent Revenue by: Shri Y.V.S.T. Sai Assessee by: Shri V. Raghavendra Rao Date of hearing: 04/02/2019 Date of pronouncement: 27/03/2019 O R D E R PER S. RIFAUR RAHMAN, AM: Both these appeals filed by the revenue are directed against the orders of CIT(A) –2…

DCIT, CIRCLE-2(1), HYDERABAD, HYDERABAD vs. IJM INDIA INFRASTRUCTURE LIMITED, HYDERABAD, HYDERABAD

In the result, both the appeals of the revenue are dismissed

ITA 1731/HYD/2016[2011-12]Status: DisposedITAT Hyderabad27 Mar 2019AY 2011-12

Bench: Smt. P. Madhavi Devi & Shri S. Rifaur Rahman

For Appellant: Shri V. Raghavendra RaoFor Respondent: Shri Y.V.S.T. Sai
Section 133A

…IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCH ‘B', HYDERABAD BEFORE SMT. P. MADHAVI DEVI, JUDICIAL MEMBER AND SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER ITA Nos. 1731 & 1732/Hyd/2016 Assessment Years: 2011-12 & 2012-13 Dy. Commissioner of vs. IJM (India) Infrastructure Income-tax, Ltd., Hyderabad. Circle – 2(1), Hyderabad. PAN – AAACI7067A Appellant Respondent Revenue by: Shri Y.V.S.T. Sai Assessee by: Shri V. Raghavendra Rao Date of hearing: 04/02/2019 Date of pronouncement: 27/03/2019 O R D E R PER S. RIFAUR RAHMAN, AM: Both these appeals filed by the revenue are directed against the orders of CIT(A) –2…

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