Dy. CIT v. U.K Paints Overseas Ltd.

150 Taxmann.com 108Supreme Court of India2023#469 most cited

What is Dy. CIT v. U.K Paints Overseas Ltd. authority for?

The Supreme Court in this case reiterates that additions to completed assessments under Section 153A or Section 153C must be based solely on incriminating material found during the course of a search and seizure operation, reinforcing the principle laid down in Abhisar Buildwell.

198

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2012 to 2026.

Also referred to as

Dy. CIT v. U.K Paints Overseas Ltd. · 150 taxmann.com 108 · Section 153A · Section 153C · Section 132 · incriminating material · search assessment · completed assessment · Abhisar Buildwell · assessment procedure

Also reported as

454 ITR 441294 Taxmann 722023 SCC OnLine SC 818

Sections most often in play

Section 153CSection 153ASection 132Section 143(3)Section 147Section 148Section 139Section 151

Issues it is cited on

section 153atosection 153b(1)(a)abatement of assessmentsection 153c proceedingssection 113section 153b(1)section 158bdsection 153c(1)block periodsection 153(a)true and full disclosuresatisfaction note

Judgments citing Dy. CIT v. U.K Paints Overseas Ltd.

ACIT Central Circle-30, New Delhi vs. Bakliwal Holding Pvt Ltd, West Bengal

In the result, the appeals filed by the Revenue are dismissed

ITA 9101/DEL/2019[2010-11]Status: DisposedITAT Delhi30 Apr 2024AY 2010-11

Bench: Shri G.S. Pannu, Hon’Ble & Shri Anubhav Sharmaassessment Year: 2010-11 Assessment Year: 2011-12 Acit, Vs Bakliwal Holding Pvt. Ltd., Central Circle-30, Cabon No.G 20, New Delhi. Ground Floor, Kolkata, West Bengal – 700 013. Pan: Aabcb0328E (Appellants) (Respondents) Assessee By : Shri Subhash Agarwal, Ca Revenue By : Shri Zafarul Haque Tanweer, Cit-Dr Date Of Hearing : 26.02.2024 Date Of Pronouncement : 30.04.2024 Order Per Anubhav Sharma, Jm: These Are Appeals Preferred By The Revenue Against The Orders Of The Commissioner Of Income Tax (Appeals) (Hereinafter Referred To As Ld. First Appellate Authority Or ‘The Ld. Faa’ For Short) In Appeals Filed Before Him Against The Orders Of The Ld. Assessing Officer (Hereinafter Referred To As The Ld.

For Appellant: Shri Subhash Agarwal, CAFor Respondent: Shri Zafarul Haque Tanweer, CIT-DR
Section 133(6)Section 153C

…basis of several judicial decisions including CIT vs. Kabul Chawla, 380 ITR 573 (Del) which has been further accepted by the Hon’ble Supreme Court in PCIT vs. Abhisar Buildwell Pvt. Ltd. (2023) 149 taxmann.com 399 and DCIT vs. UK Paints (Overseas) Ltd. (2023) 454 ITR 441. The grounds raised have no substance. 3. In the result, the appeals filed by the Revenue are dismissed. Order pronounced in the open court on 30.04.2024. (G.S. PANNU) JUDICIAL MEMBER Dated: 30th April, 2024. dk…

Sh. Vibhav Jain, Ludhiana vs. DCIT, CC-III, Ludhiana

In the result, the ground no

ITA 355/CHANDI/2023[2013-14]Status: DisposedITAT Chandigarh16 Feb 2024AY 2013-14

Bench: SHRI. SANJAY GARG (Judicial Member), SHRI. VIKRAM SINGH YADAV (Accountant Member)

For Appellant: Shri Sudhir Sehgal, AdvocateFor Respondent: Smt. Kusum Bansal, CIT DR
Section 10(36)Section 10(38)Section 143(1)Section 143(2)Section 153A

…आयकर अपीलीय अिधकरण,च"डीगढ़ "यायपीठ “बी” , च"डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH “B”, CHANDIGARH HEARING THROUGH: PHYSICAL MODE "ी संजय गग", "याियक सद"य एवं "ी िव"म "सह यादव, लेखा सद"य BEFORE: SHRI. SANJAY GARG, JM & SHRI. VIKRAM SINGH YADAV, AM आयकर अपील सं./ ITA NO. 355/Chd/2023 िनधा"रण वष" / Assessment Year : 2013-14 Shri Vibhav Jain The DCIT बनाम 992/1, Pipal Building, Chawal Bazar CC-III, Ludhiana Ludhiana-141008 "थायी लेखा सं./PAN NO: AESPJ2221C अपीलाथ"/Appellant ""यथ"/Respondent िनधा"रती की ओर से/Assessee by : Shri Sudhir Sehgal, Advocate राज" की ओर से/ Revenue by : Smt. Kusum Bansal…

DCIT, Central Circle-2(1), Chennai vs. M/S Hill Max Export, Coimbatore

In the result, appeal filed by the revenue is dismissed

ITA 742/CHNY/2023[2016-17]Status: DisposedITAT Chennai24 Jan 2024AY 2016-17

Bench: Shri Mahavir Singh, Hon’Ble & Shri Manjunatha. G, Hon’Bleआयकर अपीलसं./Ita No.: 742/Chny/2023 & Co No.: 39/Chny/2023 िनधा"रणवष" / Assessment Year: 2016-17 Deputy Commissioner Of Income M/S. Hill Max Export, Tax, V. No. 149/1, Central Circle 2(1), Pollachi Main Road, Room No. B3, Ground Floor, Kattampatti, Investigation Building, Jakkarpalayam-Vaipollachi, Chennai – 34. Coimbatore – 642 202. [Pan:Aahfh-2574-B] (अपीलाथ"/Appellant) (Respondent/Cross Objector) अपीलाथ"क"ओरसे/Appellant By : Shri. V. Nanda Kumar, Cit Respondent/Cross Objector By : Shri. M. V. Prasad, Fca सुनवाई क" तारीख/Date Of Hearing : 28.12.2023 घोषणा क" तारीख/Date Of Pronouncement : 24.01.2024

For Appellant: Shri. V. Nanda Kumar, CIT
Section 132Section 133ASection 139Section 142(1)Section 153CSection 69B

…आयकर अपीलीय अिधकरण,‘बी’ "यायपीठ,चे"ई IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH, CHENNAI "ी महावीर "सह, उपा"य" एवं"ी मंजुनाथ. जी, लेखा सद"य के सम" BEFORE SHRI MAHAVIR SINGH, HON’BLE VICE PRESIDENT AND SHRI MANJUNATHA. G, HON’BLE ACCOUNTANT MEMBER आयकर अपीलसं./ITA No.: 742/Chny/2023 & CO No.: 39/Chny/2023 िनधा"रणवष" / Assessment Year: 2016-17 Deputy Commissioner of Income M/s. Hill Max Export, Tax, v. No. 149/1, Central Circle 2(1), Pollachi Main Road, Room No. B3, Ground Floor, Kattampatti, Investigation Building, Jakkarpalayam-vaiPollachi, Chennai – 34. Coimbatore – 642 202. [PAN:AAHFH-2574-B] (अपीलाथ"/Appe…

Sh. Bipan Jain, Ludhiana vs. DCIT, CC-III, Ludhiana

In the result, the ground no

ITA 354/CHANDI/2023[2013-14]Status: DisposedITAT Chandigarh23 Jan 2024AY 2013-14

Bench: SHRI. AAKASH DEEP JAIN (Vice President), SHRI. VIKRAM SINGH YADAV (Accountant Member)

For Appellant: Shri Sudhir Sehgal, AdvocateFor Respondent: Shri Rohit Sharma, CIT DR
Section 10(38)Section 153A

…आयकर अपीलीय अिधकरण,च"डीगढ़ "यायपीठ “ए” , च"डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH “A”, CHANDIGARH "ी आकाश दीप जैन, उपा"य" एवं "ी िव"म "सह यादव, लेखा सद"य BEFORE: SHRI. AAKASH DEEP JAIN, VP & SHRI. VIKRAM SINGH YADAV, AM आयकर अपील सं./ ITA NO. 352 & 353/Chd/2023 िनधा"रण वष" / Assessment Year : 2012-13 & 2013-14 Shri Ashish Jain बनाम The DCIT House No. 60-A, Kitchlu Nagar, CC-III, Ludhiana Ludhiana-141008 "थायी लेखा सं./PAN NO: AOCPJ1068D अपीलाथ"/Appellant ""यथ"/Respondent आयकर अपील सं./ ITA NO. 351/Chd/2023 िनधा"रण वष" / Assessment Year : 2013-14 Shri Akhil Jain बनाम The DCIT House No. 60-A,…

Sh. Ashish Jain, Ludhiana vs. DCIT, CC-III, Ludhiana

In the result, the ground no

ITA 353/CHANDI/2023[2013-14]Status: DisposedITAT Chandigarh23 Jan 2024AY 2013-14

Bench: SHRI. AAKASH DEEP JAIN (Vice President), SHRI. VIKRAM SINGH YADAV (Accountant Member)

For Appellant: Shri Sudhir Sehgal, AdvocateFor Respondent: Shri Rohit Sharma, CIT DR
Section 10(38)Section 153A

…आयकर अपीलीय अिधकरण,च"डीगढ़ "यायपीठ “ए” , च"डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH “A”, CHANDIGARH "ी आकाश दीप जैन, उपा"य" एवं "ी िव"म "सह यादव, लेखा सद"य BEFORE: SHRI. AAKASH DEEP JAIN, VP & SHRI. VIKRAM SINGH YADAV, AM आयकर अपील सं./ ITA NO. 352 & 353/Chd/2023 िनधा"रण वष" / Assessment Year : 2012-13 & 2013-14 Shri Ashish Jain बनाम The DCIT House No. 60-A, Kitchlu Nagar, CC-III, Ludhiana Ludhiana-141008 "थायी लेखा सं./PAN NO: AOCPJ1068D अपीलाथ"/Appellant ""यथ"/Respondent आयकर अपील सं./ ITA NO. 351/Chd/2023 िनधा"रण वष" / Assessment Year : 2013-14 Shri Akhil Jain बनाम The DCIT House No. 60-A,…

Sh. Ashish Jain, Ludhiana vs. DCIT, CC-III, Ludhiana

In the result, the ground no

ITA 352/CHANDI/2023[2012-13]Status: DisposedITAT Chandigarh23 Jan 2024AY 2012-13

Bench: SHRI. AAKASH DEEP JAIN (Vice President), SHRI. VIKRAM SINGH YADAV (Accountant Member)

For Appellant: Shri Sudhir Sehgal, AdvocateFor Respondent: Shri Rohit Sharma, CIT DR
Section 10(38)Section 153A

…आयकर अपीलीय अिधकरण,च"डीगढ़ "यायपीठ “ए” , च"डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH “A”, CHANDIGARH "ी आकाश दीप जैन, उपा"य" एवं "ी िव"म "सह यादव, लेखा सद"य BEFORE: SHRI. AAKASH DEEP JAIN, VP & SHRI. VIKRAM SINGH YADAV, AM आयकर अपील सं./ ITA NO. 352 & 353/Chd/2023 िनधा"रण वष" / Assessment Year : 2012-13 & 2013-14 Shri Ashish Jain बनाम The DCIT House No. 60-A, Kitchlu Nagar, CC-III, Ludhiana Ludhiana-141008 "थायी लेखा सं./PAN NO: AOCPJ1068D अपीलाथ"/Appellant ""यथ"/Respondent आयकर अपील सं./ ITA NO. 351/Chd/2023 िनधा"रण वष" / Assessment Year : 2013-14 Shri Akhil Jain बनाम The DCIT House No. 60-A,…

Sh. Akhil Jain, Ludhiana vs. DCIT, CC-III, Ludhiana

In the result, the ground no

ITA 351/CHANDI/2023[2013-14]Status: DisposedITAT Chandigarh23 Jan 2024AY 2013-14

Bench: SHRI. AAKASH DEEP JAIN (Vice President), SHRI. VIKRAM SINGH YADAV (Accountant Member)

For Appellant: Shri Sudhir Sehgal, AdvocateFor Respondent: Shri Rohit Sharma, CIT DR
Section 10(38)Section 153A

…आयकर अपीलीय अिधकरण,च"डीगढ़ "यायपीठ “ए” , च"डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH “A”, CHANDIGARH "ी आकाश दीप जैन, उपा"य" एवं "ी िव"म "सह यादव, लेखा सद"य BEFORE: SHRI. AAKASH DEEP JAIN, VP & SHRI. VIKRAM SINGH YADAV, AM आयकर अपील सं./ ITA NO. 352 & 353/Chd/2023 िनधा"रण वष" / Assessment Year : 2012-13 & 2013-14 Shri Ashish Jain बनाम The DCIT House No. 60-A, Kitchlu Nagar, CC-III, Ludhiana Ludhiana-141008 "थायी लेखा सं./PAN NO: AOCPJ1068D अपीलाथ"/Appellant ""यथ"/Respondent आयकर अपील सं./ ITA NO. 351/Chd/2023 िनधा"रण वष" / Assessment Year : 2013-14 Shri Akhil Jain बनाम The DCIT House No. 60-A,…

Assistant Commissioner of Income Tax Central Circle3-(4), Hyderabad vs. Ace Constructions, Hyderabad

In the result, appeal of Revenue in ITA No

ITA 53/HYD/2021[2015-16]Status: DisposedITAT Hyderabad18 Oct 2023AY 2015-16

Bench: Shri Rama Kanta Panda & Shri Laliet Kumarsl. आ.अपी.सं / निर्धारणारण वर्ष अपीलार्थी / प्रत्‍यर्थी / No.

For Appellant: Shri P. Murali Mohan Rao, CAFor Respondent: Shri K. Madhusudhan, CIT-DR
Section 143(3)Section 153CSection 68

…आयकर अपीलीय अधिकरण, हैदराबाद पीठ में IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES “B”, HYDERABAD BEFORE SHRI RAMA KANTA PANDA, VICE PRESIDENT & SHRI LALIET KUMAR, JUDICIAL MEMBER Sl. आ.अपी.सं / निर्धारणारण वर्ष अपीलार्थी / प्रत्‍यर्थी / No. ITA Nos. / A.Y. Appellant Respondent 1 - 5 14 to 18/Hyd/2021 2010-11 to M/s. Royal DCIT, Central 2013-14 Engineering, Circle – 3(4), and 2015- Hyderabad. Hyderabad. 16 PAN : AATFR9338R 6-9 40 to 43/Hyd/2021 2010-11 to ACIT, M/s. Royal 2012-13 & Central Circle – 3(4), Engineering, 2015-16 Hyderabad. Hyderabad. PAN : AATFR9338R 10-14 26 to 30/Hyd/2021 2010-11 to M/s. A…

Assistant Commissioner of Income Tax Central Circle3-(4), Hyderabad vs. Ace Constructions, Hyderabad

In the result, appeal of Revenue in ITA No

ITA 52/HYD/2021[2012-13]Status: DisposedITAT Hyderabad18 Oct 2023AY 2012-13

Bench: Shri Rama Kanta Panda & Shri Laliet Kumarsl. आ.अपी.सं / निर्धारणारण वर्ष अपीलार्थी / प्रत्‍यर्थी / No.

For Appellant: Shri P. Murali Mohan Rao, CAFor Respondent: Shri K. Madhusudhan, CIT-DR
Section 143(3)Section 153CSection 68

…आयकर अपीलीय अधिकरण, हैदराबाद पीठ में IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES “B”, HYDERABAD BEFORE SHRI RAMA KANTA PANDA, VICE PRESIDENT & SHRI LALIET KUMAR, JUDICIAL MEMBER Sl. आ.अपी.सं / निर्धारणारण वर्ष अपीलार्थी / प्रत्‍यर्थी / No. ITA Nos. / A.Y. Appellant Respondent 1 - 5 14 to 18/Hyd/2021 2010-11 to M/s. Royal DCIT, Central 2013-14 Engineering, Circle – 3(4), and 2015- Hyderabad. Hyderabad. 16 PAN : AATFR9338R 6-9 40 to 43/Hyd/2021 2010-11 to ACIT, M/s. Royal 2012-13 & Central Circle – 3(4), Engineering, 2015-16 Hyderabad. Hyderabad. PAN : AATFR9338R 10-14 26 to 30/Hyd/2021 2010-11 to M/s. A…

Assistant Commissioner of Income Tax Central Circle3-(4), Hyderabad vs. Ace Constructions, Hyderabad

In the result, appeal of Revenue in ITA No

ITA 51/HYD/2021[2011-12]Status: DisposedITAT Hyderabad18 Oct 2023AY 2011-12

Bench: Shri Rama Kanta Panda & Shri Laliet Kumarsl. आ.अपी.सं / निर्धारणारण वर्ष अपीलार्थी / प्रत्‍यर्थी / No.

For Appellant: Shri P. Murali Mohan Rao, CAFor Respondent: Shri K. Madhusudhan, CIT-DR
Section 143(3)Section 153CSection 68

…आयकर अपीलीय अधिकरण, हैदराबाद पीठ में IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES “B”, HYDERABAD BEFORE SHRI RAMA KANTA PANDA, VICE PRESIDENT & SHRI LALIET KUMAR, JUDICIAL MEMBER Sl. आ.अपी.सं / निर्धारणारण वर्ष अपीलार्थी / प्रत्‍यर्थी / No. ITA Nos. / A.Y. Appellant Respondent 1 - 5 14 to 18/Hyd/2021 2010-11 to M/s. Royal DCIT, Central 2013-14 Engineering, Circle – 3(4), and 2015- Hyderabad. Hyderabad. 16 PAN : AATFR9338R 6-9 40 to 43/Hyd/2021 2010-11 to ACIT, M/s. Royal 2012-13 & Central Circle – 3(4), Engineering, 2015-16 Hyderabad. Hyderabad. PAN : AATFR9338R 10-14 26 to 30/Hyd/2021 2010-11 to M/s. A…

Assistant Commissioner of Income Tax Central Circle3-(4), Hyderabad vs. Ace Constructions, Hyderabad

In the result, appeal of Revenue in ITA No

ITA 50/HYD/2021[2010-11]Status: DisposedITAT Hyderabad18 Oct 2023AY 2010-11

Bench: Shri Rama Kanta Panda & Shri Laliet Kumarsl. आ.अपी.सं / निर्धारणारण वर्ष अपीलार्थी / प्रत्‍यर्थी / No.

For Appellant: Shri P. Murali Mohan Rao, CAFor Respondent: Shri K. Madhusudhan, CIT-DR
Section 143(3)Section 153CSection 68

…आयकर अपीलीय अधिकरण, हैदराबाद पीठ में IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES “B”, HYDERABAD BEFORE SHRI RAMA KANTA PANDA, VICE PRESIDENT & SHRI LALIET KUMAR, JUDICIAL MEMBER Sl. आ.अपी.सं / निर्धारणारण वर्ष अपीलार्थी / प्रत्‍यर्थी / No. ITA Nos. / A.Y. Appellant Respondent 1 - 5 14 to 18/Hyd/2021 2010-11 to M/s. Royal DCIT, Central 2013-14 Engineering, Circle – 3(4), and 2015- Hyderabad. Hyderabad. 16 PAN : AATFR9338R 6-9 40 to 43/Hyd/2021 2010-11 to ACIT, M/s. Royal 2012-13 & Central Circle – 3(4), Engineering, 2015-16 Hyderabad. Hyderabad. PAN : AATFR9338R 10-14 26 to 30/Hyd/2021 2010-11 to M/s. A…

Assistant Commissioner of Income Tax Central Circle3-(4), Hyderabad vs. Royal Engineering, Hyderabad

In the result, appeal of Revenue in ITA No

ITA 43/HYD/2021[2015-16]Status: DisposedITAT Hyderabad18 Oct 2023AY 2015-16

Bench: Shri Rama Kanta Panda & Shri Laliet Kumarsl. आ.अपी.सं / निर्धारणारण वर्ष अपीलार्थी / प्रत्‍यर्थी / No.

For Appellant: Shri P. Murali Mohan Rao, CAFor Respondent: Shri K. Madhusudhan, CIT-DR
Section 143(3)Section 153CSection 68

…आयकर अपीलीय अधिकरण, हैदराबाद पीठ में IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES “B”, HYDERABAD BEFORE SHRI RAMA KANTA PANDA, VICE PRESIDENT & SHRI LALIET KUMAR, JUDICIAL MEMBER Sl. आ.अपी.सं / निर्धारणारण वर्ष अपीलार्थी / प्रत्‍यर्थी / No. ITA Nos. / A.Y. Appellant Respondent 1 - 5 14 to 18/Hyd/2021 2010-11 to M/s. Royal DCIT, Central 2013-14 Engineering, Circle – 3(4), and 2015- Hyderabad. Hyderabad. 16 PAN : AATFR9338R 6-9 40 to 43/Hyd/2021 2010-11 to ACIT, M/s. Royal 2012-13 & Central Circle – 3(4), Engineering, 2015-16 Hyderabad. Hyderabad. PAN : AATFR9338R 10-14 26 to 30/Hyd/2021 2010-11 to M/s. A…

Assistant Commissioner of Income Tax Central Circle3-(4), Hyderabad vs. Royal Engineering, Hyderabad

In the result, appeal of Revenue in ITA No

ITA 42/HYD/2021[2012-12]Status: DisposedITAT Hyderabad18 Oct 2023AY 2012-12

Bench: Shri Rama Kanta Panda & Shri Laliet Kumarsl. आ.अपी.सं / निर्धारणारण वर्ष अपीलार्थी / प्रत्‍यर्थी / No.

For Appellant: Shri P. Murali Mohan Rao, CAFor Respondent: Shri K. Madhusudhan, CIT-DR
Section 143(3)Section 153CSection 68

…आयकर अपीलीय अधिकरण, हैदराबाद पीठ में IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES “B”, HYDERABAD BEFORE SHRI RAMA KANTA PANDA, VICE PRESIDENT & SHRI LALIET KUMAR, JUDICIAL MEMBER Sl. आ.अपी.सं / निर्धारणारण वर्ष अपीलार्थी / प्रत्‍यर्थी / No. ITA Nos. / A.Y. Appellant Respondent 1 - 5 14 to 18/Hyd/2021 2010-11 to M/s. Royal DCIT, Central 2013-14 Engineering, Circle – 3(4), and 2015- Hyderabad. Hyderabad. 16 PAN : AATFR9338R 6-9 40 to 43/Hyd/2021 2010-11 to ACIT, M/s. Royal 2012-13 & Central Circle – 3(4), Engineering, 2015-16 Hyderabad. Hyderabad. PAN : AATFR9338R 10-14 26 to 30/Hyd/2021 2010-11 to M/s. A…

Assistant Commissioner of Income Tax, Central Circle -3(4), Hyderabad vs. Royal Engineering, Hyderabad

In the result, appeal of Revenue in ITA No

ITA 41/HYD/2021[2011-12]Status: DisposedITAT Hyderabad18 Oct 2023AY 2011-12

Bench: Shri Rama Kanta Panda & Shri Laliet Kumarsl. आ.अपी.सं / निर्धारणारण वर्ष अपीलार्थी / प्रत्‍यर्थी / No.

For Appellant: Shri P. Murali Mohan Rao, CAFor Respondent: Shri K. Madhusudhan, CIT-DR
Section 143(3)Section 153CSection 68

…आयकर अपीलीय अधिकरण, हैदराबाद पीठ में IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES “B”, HYDERABAD BEFORE SHRI RAMA KANTA PANDA, VICE PRESIDENT & SHRI LALIET KUMAR, JUDICIAL MEMBER Sl. आ.अपी.सं / निर्धारणारण वर्ष अपीलार्थी / प्रत्‍यर्थी / No. ITA Nos. / A.Y. Appellant Respondent 1 - 5 14 to 18/Hyd/2021 2010-11 to M/s. Royal DCIT, Central 2013-14 Engineering, Circle – 3(4), and 2015- Hyderabad. Hyderabad. 16 PAN : AATFR9338R 6-9 40 to 43/Hyd/2021 2010-11 to ACIT, M/s. Royal 2012-13 & Central Circle – 3(4), Engineering, 2015-16 Hyderabad. Hyderabad. PAN : AATFR9338R 10-14 26 to 30/Hyd/2021 2010-11 to M/s. A…

Assistant Commissioner of Income Tax, Central Circle -3(4), Hyderabad vs. Royal Engineering, Hyderabad

In the result, appeal of Revenue in ITA No

ITA 40/HYD/2021[2010-11]Status: DisposedITAT Hyderabad18 Oct 2023AY 2010-11

Bench: Shri Rama Kanta Panda & Shri Laliet Kumarsl. आ.अपी.सं / निर्धारणारण वर्ष अपीलार्थी / प्रत्‍यर्थी / No.

For Appellant: Shri P. Murali Mohan Rao, CAFor Respondent: Shri K. Madhusudhan, CIT-DR
Section 143(3)Section 153CSection 68

…आयकर अपीलीय अधिकरण, हैदराबाद पीठ में IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES “B”, HYDERABAD BEFORE SHRI RAMA KANTA PANDA, VICE PRESIDENT & SHRI LALIET KUMAR, JUDICIAL MEMBER Sl. आ.अपी.सं / निर्धारणारण वर्ष अपीलार्थी / प्रत्‍यर्थी / No. ITA Nos. / A.Y. Appellant Respondent 1 - 5 14 to 18/Hyd/2021 2010-11 to M/s. Royal DCIT, Central 2013-14 Engineering, Circle – 3(4), and 2015- Hyderabad. Hyderabad. 16 PAN : AATFR9338R 6-9 40 to 43/Hyd/2021 2010-11 to ACIT, M/s. Royal 2012-13 & Central Circle – 3(4), Engineering, 2015-16 Hyderabad. Hyderabad. PAN : AATFR9338R 10-14 26 to 30/Hyd/2021 2010-11 to M/s. A…

Ace Constructions, Hyderabad vs. Deputy Commissioner of Income Tax Central Circle-3(4), Hyderabad

In the result, appeal of Revenue in ITA No

ITA 30/HYD/2021[2015-16]Status: DisposedITAT Hyderabad18 Oct 2023AY 2015-16

Bench: Shri Rama Kanta Panda & Shri Laliet Kumarsl. आ.अपी.सं / निर्धारणारण वर्ष अपीलार्थी / प्रत्‍यर्थी / No.

For Appellant: Shri P. Murali Mohan Rao, CAFor Respondent: Shri K. Madhusudhan, CIT-DR
Section 143(3)Section 153CSection 68

…आयकर अपीलीय अधिकरण, हैदराबाद पीठ में IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES “B”, HYDERABAD BEFORE SHRI RAMA KANTA PANDA, VICE PRESIDENT & SHRI LALIET KUMAR, JUDICIAL MEMBER Sl. आ.अपी.सं / निर्धारणारण वर्ष अपीलार्थी / प्रत्‍यर्थी / No. ITA Nos. / A.Y. Appellant Respondent 1 - 5 14 to 18/Hyd/2021 2010-11 to M/s. Royal DCIT, Central 2013-14 Engineering, Circle – 3(4), and 2015- Hyderabad. Hyderabad. 16 PAN : AATFR9338R 6-9 40 to 43/Hyd/2021 2010-11 to ACIT, M/s. Royal 2012-13 & Central Circle – 3(4), Engineering, 2015-16 Hyderabad. Hyderabad. PAN : AATFR9338R 10-14 26 to 30/Hyd/2021 2010-11 to M/s. A…

Ace Constructions, Hyderabad vs. Deputy Commissioner of Income Tax Central Circle-3(4), Hyderabad

In the result, appeal of Revenue in ITA No

ITA 29/HYD/2021[2013-14]Status: DisposedITAT Hyderabad18 Oct 2023AY 2013-14

Bench: Shri Rama Kanta Panda & Shri Laliet Kumarsl. आ.अपी.सं / निर्धारणारण वर्ष अपीलार्थी / प्रत्‍यर्थी / No.

For Appellant: Shri P. Murali Mohan Rao, CAFor Respondent: Shri K. Madhusudhan, CIT-DR
Section 143(3)Section 153CSection 68

…आयकर अपीलीय अधिकरण, हैदराबाद पीठ में IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES “B”, HYDERABAD BEFORE SHRI RAMA KANTA PANDA, VICE PRESIDENT & SHRI LALIET KUMAR, JUDICIAL MEMBER Sl. आ.अपी.सं / निर्धारणारण वर्ष अपीलार्थी / प्रत्‍यर्थी / No. ITA Nos. / A.Y. Appellant Respondent 1 - 5 14 to 18/Hyd/2021 2010-11 to M/s. Royal DCIT, Central 2013-14 Engineering, Circle – 3(4), and 2015- Hyderabad. Hyderabad. 16 PAN : AATFR9338R 6-9 40 to 43/Hyd/2021 2010-11 to ACIT, M/s. Royal 2012-13 & Central Circle – 3(4), Engineering, 2015-16 Hyderabad. Hyderabad. PAN : AATFR9338R 10-14 26 to 30/Hyd/2021 2010-11 to M/s. A…

Ace Constructions, Hyderabad vs. Deputy Commissioner of Income Tax Central Circle-3(4), Hyderabad

In the result, appeal of Revenue in ITA No

ITA 28/HYD/2021[2012-13]Status: DisposedITAT Hyderabad18 Oct 2023AY 2012-13

Bench: Shri Rama Kanta Panda & Shri Laliet Kumarsl. आ.अपी.सं / निर्धारणारण वर्ष अपीलार्थी / प्रत्‍यर्थी / No.

For Appellant: Shri P. Murali Mohan Rao, CAFor Respondent: Shri K. Madhusudhan, CIT-DR
Section 143(3)Section 153CSection 68

…आयकर अपीलीय अधिकरण, हैदराबाद पीठ में IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES “B”, HYDERABAD BEFORE SHRI RAMA KANTA PANDA, VICE PRESIDENT & SHRI LALIET KUMAR, JUDICIAL MEMBER Sl. आ.अपी.सं / निर्धारणारण वर्ष अपीलार्थी / प्रत्‍यर्थी / No. ITA Nos. / A.Y. Appellant Respondent 1 - 5 14 to 18/Hyd/2021 2010-11 to M/s. Royal DCIT, Central 2013-14 Engineering, Circle – 3(4), and 2015- Hyderabad. Hyderabad. 16 PAN : AATFR9338R 6-9 40 to 43/Hyd/2021 2010-11 to ACIT, M/s. Royal 2012-13 & Central Circle – 3(4), Engineering, 2015-16 Hyderabad. Hyderabad. PAN : AATFR9338R 10-14 26 to 30/Hyd/2021 2010-11 to M/s. A…

Ace Constructions, Hyderabad vs. Deputy Commissioner of Income Tax Central Circle-3(4), Hyderabad

In the result, appeal of Revenue in ITA No

ITA 27/HYD/2021[2011-12]Status: DisposedITAT Hyderabad18 Oct 2023AY 2011-12

Bench: Shri Rama Kanta Panda & Shri Laliet Kumarsl. आ.अपी.सं / निर्धारणारण वर्ष अपीलार्थी / प्रत्‍यर्थी / No.

For Appellant: Shri P. Murali Mohan Rao, CAFor Respondent: Shri K. Madhusudhan, CIT-DR
Section 143(3)Section 153CSection 68

…आयकर अपीलीय अधिकरण, हैदराबाद पीठ में IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES “B”, HYDERABAD BEFORE SHRI RAMA KANTA PANDA, VICE PRESIDENT & SHRI LALIET KUMAR, JUDICIAL MEMBER Sl. आ.अपी.सं / निर्धारणारण वर्ष अपीलार्थी / प्रत्‍यर्थी / No. ITA Nos. / A.Y. Appellant Respondent 1 - 5 14 to 18/Hyd/2021 2010-11 to M/s. Royal DCIT, Central 2013-14 Engineering, Circle – 3(4), and 2015- Hyderabad. Hyderabad. 16 PAN : AATFR9338R 6-9 40 to 43/Hyd/2021 2010-11 to ACIT, M/s. Royal 2012-13 & Central Circle – 3(4), Engineering, 2015-16 Hyderabad. Hyderabad. PAN : AATFR9338R 10-14 26 to 30/Hyd/2021 2010-11 to M/s. A…

Ace Constructions, Hyderabad vs. Deputy Commissioner of Income Tax Central Circle-3(4), Hyderabad

In the result, appeal of Revenue in ITA No

ITA 26/HYD/2021[2010-11]Status: DisposedITAT Hyderabad18 Oct 2023AY 2010-11

Bench: Shri Rama Kanta Panda & Shri Laliet Kumarsl. आ.अपी.सं / निर्धारणारण वर्ष अपीलार्थी / प्रत्‍यर्थी / No.

For Appellant: Shri P. Murali Mohan Rao, CAFor Respondent: Shri K. Madhusudhan, CIT-DR
Section 143(3)Section 153CSection 68

…आयकर अपीलीय अधिकरण, हैदराबाद पीठ में IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES “B”, HYDERABAD BEFORE SHRI RAMA KANTA PANDA, VICE PRESIDENT & SHRI LALIET KUMAR, JUDICIAL MEMBER Sl. आ.अपी.सं / निर्धारणारण वर्ष अपीलार्थी / प्रत्‍यर्थी / No. ITA Nos. / A.Y. Appellant Respondent 1 - 5 14 to 18/Hyd/2021 2010-11 to M/s. Royal DCIT, Central 2013-14 Engineering, Circle – 3(4), and 2015- Hyderabad. Hyderabad. 16 PAN : AATFR9338R 6-9 40 to 43/Hyd/2021 2010-11 to ACIT, M/s. Royal 2012-13 & Central Circle – 3(4), Engineering, 2015-16 Hyderabad. Hyderabad. PAN : AATFR9338R 10-14 26 to 30/Hyd/2021 2010-11 to M/s. A…