9 (Punjab & Haryana) (iii) CIT vs. Banwari Lal Banshidhar (1998) 229 ITR 229 (All) (iv) CIT v. Bahubali Neminath Muttin

242 Taxmann 279High Court#5727 most cited
20

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2023 to 2024.

Sections most often in play

Section 132Section 132(4)Section 143(3)Section 144Section 145(3)Section 153ASection 29Section 69B

Issues it is cited on

section 256(1)section 108section 256trade creditorssection 10bsection 69bsection 30on-moneysection 145(3)section 29section 145commissioner (appeals)

Judgments citing 9 (Punjab & Haryana) (iii) CIT vs. Banwari Lal Banshidhar (1998) 229 ITR 229 (All) (iv) CIT v. Bahubali Neminath Muttin

Assistant Commissioner of Income-Tax, Madurai vs. Beach Minerals Sands Company, Tirunelveli

ITA 14/CHNY/2024[2014-15]Status: DisposedITAT Chennai26 Nov 2024AY 2014-15

Bench: Shri Aby T. Varkey & Shri Jagadishआयकर अपील सं./Ita Nos.1473 To 1475/Chny/2023 िनधा"रणवष"/Assessment Years: 2015-16 To 2017-18 & Cross-Objection Nos. 28 To 30/Chny/2024 िनधा"रणवष"/Assessment Years: 2015-16 To 2017-18 & आयकर अपील सं./Ita Nos.13 & 14/Chny/2024 िनधा"रणवष"/Assessment Years: 2013-14 & 2014-15 & Cross-Objection Nos. 26 & 27/Chny/2024 िनधा"रणवष"/Assessment Years: 2013-14 & 2014-15

For Appellant: Mr. S. Sridhar, AdvocateFor Respondent: Mr. R. Clement Ramesh –
Section 132Section 132(4)Section 143(3)Section 153A

…आयकर अपीलीय अिधकरण, ’सी’ "ायपीठ, चे"ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH: CHENNAI "ी एबी टी. वक", "ाियक सद" एवं "ी जगदीश, लेखा सद" के सम" BEFORE SHRI ABY T. VARKEY, JUDICIAL MEMBER AND SHRI JAGADISH, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.1473 to 1475/Chny/2023 िनधा"रणवष"/Assessment Years: 2015-16 to 2017-18 & Cross-Objection Nos. 28 to 30/Chny/2024 िनधा"रणवष"/Assessment Years: 2015-16 to 2017-18 & आयकर अपील सं./ITA Nos.13 & 14/Chny/2024 िनधा"रणवष"/Assessment Years: 2013-14 & 2014-15 & Cross-Objection Nos. 26 & 27/Chny/2024 िनधा"रणवष"/Assessment Years: 2013-14 & 2014-15 v. The ACIT, M/s.Beach Mine…

Assistant Commissioner of Income-Tax, Madurai vs. Beach Minerals Sands Company, Tirunelveli

ITA 13/CHNY/2024[2013-14]Status: DisposedITAT Chennai26 Nov 2024AY 2013-14

Bench: Shri Aby T. Varkey & Shri Jagadishआयकर अपील सं./Ita Nos.1473 To 1475/Chny/2023 िनधा"रणवष"/Assessment Years: 2015-16 To 2017-18 & Cross-Objection Nos. 28 To 30/Chny/2024 िनधा"रणवष"/Assessment Years: 2015-16 To 2017-18 & आयकर अपील सं./Ita Nos.13 & 14/Chny/2024 िनधा"रणवष"/Assessment Years: 2013-14 & 2014-15 & Cross-Objection Nos. 26 & 27/Chny/2024 िनधा"रणवष"/Assessment Years: 2013-14 & 2014-15

For Appellant: Mr. S. Sridhar, AdvocateFor Respondent: Mr. R. Clement Ramesh –
Section 132Section 132(4)Section 143(3)Section 153A

…आयकर अपीलीय अिधकरण, ’सी’ "ायपीठ, चे"ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH: CHENNAI "ी एबी टी. वक", "ाियक सद" एवं "ी जगदीश, लेखा सद" के सम" BEFORE SHRI ABY T. VARKEY, JUDICIAL MEMBER AND SHRI JAGADISH, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.1473 to 1475/Chny/2023 िनधा"रणवष"/Assessment Years: 2015-16 to 2017-18 & Cross-Objection Nos. 28 to 30/Chny/2024 िनधा"रणवष"/Assessment Years: 2015-16 to 2017-18 & आयकर अपील सं./ITA Nos.13 & 14/Chny/2024 िनधा"रणवष"/Assessment Years: 2013-14 & 2014-15 & Cross-Objection Nos. 26 & 27/Chny/2024 िनधा"रणवष"/Assessment Years: 2013-14 & 2014-15 v. The ACIT, M/s.Beach Mine…

Assistant Commissioner of Income-Tax, Madurai vs. Beach Minerals Sands Company, Tirunelveli

ITA 1474/CHNY/2023[2016-17]Status: DisposedITAT Chennai26 Nov 2024AY 2016-17

Bench: Shri Aby T. Varkey & Shri Jagadishआयकर अपील सं./Ita Nos.1473 To 1475/Chny/2023 िनधा"रणवष"/Assessment Years: 2015-16 To 2017-18 & Cross-Objection Nos. 28 To 30/Chny/2024 िनधा"रणवष"/Assessment Years: 2015-16 To 2017-18 & आयकर अपील सं./Ita Nos.13 & 14/Chny/2024 िनधा"रणवष"/Assessment Years: 2013-14 & 2014-15 & Cross-Objection Nos. 26 & 27/Chny/2024 िनधा"रणवष"/Assessment Years: 2013-14 & 2014-15

For Appellant: Mr. S. Sridhar, AdvocateFor Respondent: Mr. R. Clement Ramesh –
Section 132Section 132(4)Section 143(3)Section 153A

…आयकर अपीलीय अिधकरण, ’सी’ "ायपीठ, चे"ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH: CHENNAI "ी एबी टी. वक", "ाियक सद" एवं "ी जगदीश, लेखा सद" के सम" BEFORE SHRI ABY T. VARKEY, JUDICIAL MEMBER AND SHRI JAGADISH, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.1473 to 1475/Chny/2023 िनधा"रणवष"/Assessment Years: 2015-16 to 2017-18 & Cross-Objection Nos. 28 to 30/Chny/2024 िनधा"रणवष"/Assessment Years: 2015-16 to 2017-18 & आयकर अपील सं./ITA Nos.13 & 14/Chny/2024 िनधा"रणवष"/Assessment Years: 2013-14 & 2014-15 & Cross-Objection Nos. 26 & 27/Chny/2024 िनधा"रणवष"/Assessment Years: 2013-14 & 2014-15 v. The ACIT, M/s.Beach Mine…

Assistant Commissioner of Income-Tax, Madurai vs. Beach Minerals Sands Company, Tirunelveli

ITA 1473/CHNY/2023[2015-16]Status: DisposedITAT Chennai26 Nov 2024AY 2015-16

Bench: Shri Aby T. Varkey & Shri Jagadishआयकर अपील सं./Ita Nos.1473 To 1475/Chny/2023 िनधा"रणवष"/Assessment Years: 2015-16 To 2017-18 & Cross-Objection Nos. 28 To 30/Chny/2024 िनधा"रणवष"/Assessment Years: 2015-16 To 2017-18 & आयकर अपील सं./Ita Nos.13 & 14/Chny/2024 िनधा"रणवष"/Assessment Years: 2013-14 & 2014-15 & Cross-Objection Nos. 26 & 27/Chny/2024 िनधा"रणवष"/Assessment Years: 2013-14 & 2014-15

For Appellant: Mr. S. Sridhar, AdvocateFor Respondent: Mr. R. Clement Ramesh –
Section 132Section 132(4)Section 143(3)Section 153A

…आयकर अपीलीय अिधकरण, ’सी’ "ायपीठ, चे"ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH: CHENNAI "ी एबी टी. वक", "ाियक सद" एवं "ी जगदीश, लेखा सद" के सम" BEFORE SHRI ABY T. VARKEY, JUDICIAL MEMBER AND SHRI JAGADISH, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.1473 to 1475/Chny/2023 िनधा"रणवष"/Assessment Years: 2015-16 to 2017-18 & Cross-Objection Nos. 28 to 30/Chny/2024 िनधा"रणवष"/Assessment Years: 2015-16 to 2017-18 & आयकर अपील सं./ITA Nos.13 & 14/Chny/2024 िनधा"रणवष"/Assessment Years: 2013-14 & 2014-15 & Cross-Objection Nos. 26 & 27/Chny/2024 िनधा"रणवष"/Assessment Years: 2013-14 & 2014-15 v. The ACIT, M/s.Beach Mine…

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…