Gopal Lal Bhadruka v. DCIT

ACIT, Central Circle-2(3), Hyderabad vs. Asian Infra Estates LLP, Secunderabad

In the result, appeal filed by the Revenue is dismissed

Bench: Shri Mahavir Singh, Hon'Ble Vice- & Shri Manjunatha, G. Accountant Hon'Bleआ.अपी.सं /Ita Nos.683/Hyd/2022 (िनधा"रण वष"/Assessment Year: 2019-20) Asstt. Commissioner Of Vs. Asian Dwellings Llp Income Tax, Hyderabad Central Circle 2(3) Pan:Abmfa1423A Hyderabad (Appellant) (Respondent) आ.अपी.सं /Ita Nos.684 & 685/Hyd/2022 (िनधा"रण वष"/Assessment Year: 2018-19 & 2019-20) Asstt. Commissioner Of Vs. Asian Infra Estates Ltd Income Tax, Hyderabad Pan:Aabca7660 & Central Circle 2(3) Hyderabad Asian Infra Estates Llp Hyderabad Pan:Abnf5143L (Appellant) (Respondent) राज" व "ारा/Revenue By:: Shri B. Balakrishna, Dr िनधा""रती "ारा/Assessee By: Shri P Murali Mohan Rao, Ca सुनवाई की तारीख/Date Of Hearing: 26/09/2024 घोषणा की तारीख/Pronouncement: 25/10/2024 आदेश/Order Per Manjunatha, G. A.M These 3 Appeals Filed By The Revenue Are Directed Against The Separate, But Identical Orders Passed By The Learned

…T. Act, 1961. 6. The learned CIT (A) after considering the relevant submissions of the assessee and also taken note of certain judicial precedents including the decision of the Hon'ble A.P High Court in the case of Gopal Lal Bhadruka & Ors. v. Dy. CIT (2012) (346 ITR 106) rejected the legal ground taken by the assessee challenging the additions made towards business income in the assessment order passed u/s 143(3) r.w.s. 153A of the Act, and by holding that the scope of assessment u/s 153A is not limited to the seized material alone but based on seized material and any other information provided by the assessee i…

ACIT, Central Circle-2(3), Hyderabad vs. Asian Infra Estates Limited, Hyderabad

In the result, appeal filed by the Revenue is dismissed

Bench: Shri Mahavir Singh, Hon'Ble Vice- & Shri Manjunatha, G. Accountant Hon'Bleआ.अपी.सं /Ita Nos.683/Hyd/2022 (िनधा"रण वष"/Assessment Year: 2019-20) Asstt. Commissioner Of Vs. Asian Dwellings Llp Income Tax, Hyderabad Central Circle 2(3) Pan:Abmfa1423A Hyderabad (Appellant) (Respondent) आ.अपी.सं /Ita Nos.684 & 685/Hyd/2022 (िनधा"रण वष"/Assessment Year: 2018-19 & 2019-20) Asstt. Commissioner Of Vs. Asian Infra Estates Ltd Income Tax, Hyderabad Pan:Aabca7660 & Central Circle 2(3) Hyderabad Asian Infra Estates Llp Hyderabad Pan:Abnf5143L (Appellant) (Respondent) राज" व "ारा/Revenue By:: Shri B. Balakrishna, Dr िनधा""रती "ारा/Assessee By: Shri P Murali Mohan Rao, Ca सुनवाई की तारीख/Date Of Hearing: 26/09/2024 घोषणा की तारीख/Pronouncement: 25/10/2024 आदेश/Order Per Manjunatha, G. A.M These 3 Appeals Filed By The Revenue Are Directed Against The Separate, But Identical Orders Passed By The Learned

…T. Act, 1961. 6. The learned CIT (A) after considering the relevant submissions of the assessee and also taken note of certain judicial precedents including the decision of the Hon'ble A.P High Court in the case of Gopal Lal Bhadruka & Ors. v. Dy. CIT (2012) (346 ITR 106) rejected the legal ground taken by the assessee challenging the additions made towards business income in the assessment order passed u/s 143(3) r.w.s. 153A of the Act, and by holding that the scope of assessment u/s 153A is not limited to the seized material alone but based on seized material and any other information provided by the assessee i…

ACIT, Central Circle-2(3), Hyderabad vs. Asian Dwellings LLP, Hyderabad

In the result, appeal filed by the Revenue is dismissed

Bench: Shri Mahavir Singh, Hon'Ble Vice- & Shri Manjunatha, G. Accountant Hon'Bleआ.अपी.सं /Ita Nos.683/Hyd/2022 (िनधा"रण वष"/Assessment Year: 2019-20) Asstt. Commissioner Of Vs. Asian Dwellings Llp Income Tax, Hyderabad Central Circle 2(3) Pan:Abmfa1423A Hyderabad (Appellant) (Respondent) आ.अपी.सं /Ita Nos.684 & 685/Hyd/2022 (िनधा"रण वष"/Assessment Year: 2018-19 & 2019-20) Asstt. Commissioner Of Vs. Asian Infra Estates Ltd Income Tax, Hyderabad Pan:Aabca7660 & Central Circle 2(3) Hyderabad Asian Infra Estates Llp Hyderabad Pan:Abnf5143L (Appellant) (Respondent) राज" व "ारा/Revenue By:: Shri B. Balakrishna, Dr िनधा""रती "ारा/Assessee By: Shri P Murali Mohan Rao, Ca सुनवाई की तारीख/Date Of Hearing: 26/09/2024 घोषणा की तारीख/Pronouncement: 25/10/2024 आदेश/Order Per Manjunatha, G. A.M These 3 Appeals Filed By The Revenue Are Directed Against The Separate, But Identical Orders Passed By The Learned

…T. Act, 1961. 6. The learned CIT (A) after considering the relevant submissions of the assessee and also taken note of certain judicial precedents including the decision of the Hon'ble A.P High Court in the case of Gopal Lal Bhadruka & Ors. v. Dy. CIT (2012) (346 ITR 106) rejected the legal ground taken by the assessee challenging the additions made towards business income in the assessment order passed u/s 143(3) r.w.s. 153A of the Act, and by holding that the scope of assessment u/s 153A is not limited to the seized material alone but based on seized material and any other information provided by the assessee i…

Dy. Commissioner of Income Tax, Central Circle-2(2), Hyderabad vs. Sew Infrastructure Limited, Hyderabad

Bench: Justice (Retd.) C.V. Bhadang, Shri Mahavir Singh & Shri G. Manjunatha

…td (Formerly known as Ruchi soya Industries Ltd) [TS-279-lTAT2024(Mum)]  CIT Vs. Mandavi Builders, Mangalore [2020] 121 taxmann.com 36 (Kamataka)  SLP dismissed in CIT v. MandaviBuilders, Mangalore [2022] 443 ITR 235 (SC)  Gopal Lai Bhadruka v. DCIT [2012] 346 ITR 106 (AP) :15: ITA Nos. 1717 to 1720/Hyd/2017 & 13. The learned Senior Advocate Shri K.K. Chaitanya, further distinguishing the decision in CIT Vs. Sun Engineering Works (P) Ltd. (supra) submitted that the AO by relying on the judgment of the Hon’ble Supreme Court in the above case, held that the provisions of Section 153A are for the benefit of the…

Asst. Commissioner of Income Tax, Central Circle-3(2), Hyderabad vs. Ascend Telecom Infrastructure Private Limited, Secunderabad

Appeal of the assessee is allowed for statistical purposes

Bench: Shri Laliet Kumar & Shri Manjunatha, G.आ.अपी.सं /Ita No.552/Hyd/2020 (िनधा"रण वष"/Assessment Year: 2010-11) Asstt. Commissioner Of Vs. Ascend Telecom Income Tax, Central Circle Infrastructure (P) Ltd 3(2), Hyderabad Secunderabad Pan:Aaefa2381H (Appellant) (Respondent) आ.अपी.सं /Ita No.539/Hyd/2020 (िनधा"रण वष"/Assessment Year: 2010-11) Ascend Telecom Vs. Asstt. Commissioner Of Infrastructure (P) Ltd Income Tax, Central Secunderabad Circle 3(2), Hyderabad Pan:Aaefa2381H (Appellant) (Respondent) िनधा""रती "ारा/Assessee By: Shri K.R. Vasudevan राज" व "ारा/Revenue By:: Smt. T Vijayalakshmi, Cit(Dr) सुनवाई की तारीख/Date Of Hearing: 05/09/2024 घोषणा की तारीख/Pronouncement: 05/09/2024 आदेश/Order Per Manjunatha, G. A.M These Are Cross Appeals Filed By Both The Assessee As Well As The Revenue For The A.Y 2010-11 Against The Common Order Dated 31/07/2020 Of The Learned Cit (A) 11 Hyderabad.

…e to various vendors as noticed during the search and survey proceedings conducted in the group cases. 4. The Id CIT(A) erred in not following the principle laid down by the jurisdictional High Court of Andhra Pradesh in the case of Gopal Lal Bhadruka vs DCIT 346 ITR 106, wherein it has held that for the purpose of section 153A/ 153C of the IT Act the AO can take into consideration material other than what was available during search and seizure operation for making an assessment. 5. The ld CIT{A) is not justified on facts and in law in deleting the addition ignoring the decision in the case of EN Gopa Kumar Vs C…

Ascend Telecom Infrastructure Private Limited, Hyderabad vs. Asst. Commissioner of Income Tax, Central Circle-3(2), Hyderabad

Appeal of the assessee is allowed for statistical purposes

Bench: Shri Laliet Kumar & Shri Manjunatha, G.आ.अपी.सं /Ita No.552/Hyd/2020 (िनधा"रण वष"/Assessment Year: 2010-11) Asstt. Commissioner Of Vs. Ascend Telecom Income Tax, Central Circle Infrastructure (P) Ltd 3(2), Hyderabad Secunderabad Pan:Aaefa2381H (Appellant) (Respondent) आ.अपी.सं /Ita No.539/Hyd/2020 (िनधा"रण वष"/Assessment Year: 2010-11) Ascend Telecom Vs. Asstt. Commissioner Of Infrastructure (P) Ltd Income Tax, Central Secunderabad Circle 3(2), Hyderabad Pan:Aaefa2381H (Appellant) (Respondent) िनधा""रती "ारा/Assessee By: Shri K.R. Vasudevan राज" व "ारा/Revenue By:: Smt. T Vijayalakshmi, Cit(Dr) सुनवाई की तारीख/Date Of Hearing: 05/09/2024 घोषणा की तारीख/Pronouncement: 05/09/2024 आदेश/Order Per Manjunatha, G. A.M These Are Cross Appeals Filed By Both The Assessee As Well As The Revenue For The A.Y 2010-11 Against The Common Order Dated 31/07/2020 Of The Learned Cit (A) 11 Hyderabad.

…e to various vendors as noticed during the search and survey proceedings conducted in the group cases. 4. The Id CIT(A) erred in not following the principle laid down by the jurisdictional High Court of Andhra Pradesh in the case of Gopal Lal Bhadruka vs DCIT 346 ITR 106, wherein it has held that for the purpose of section 153A/ 153C of the IT Act the AO can take into consideration material other than what was available during search and seizure operation for making an assessment. 5. The ld CIT{A) is not justified on facts and in law in deleting the addition ignoring the decision in the case of EN Gopa Kumar Vs C…

Vivimed Labs Limited, Hyderabad vs. ACIT, Central Circle-3(4), Hyderabad

In the result, appeals of the assessee are allowed

Bench: Shri Manjunatha G. & Shri K.Narasimha Chary

…ht of the DRP's compila"on of the alleged seized material it only includes the assessee's expenses / claims or EBIDTA details etc. which could hardly be termed as anything incrimina"ng in the foregoing terms. 6. Mr. Sai referred to Gopal Lal Bhadruka Vs. DCIT 346 ITR 106 (AP) that an assessing authority could also consider any other material during the search assessment. The instant plea hardly carries any substance since the ques"on framed therein was not regarding lack of incrimina"ng material but the Assessing Officer's jurisdic"on to take all other material into account in a search assessment which is not the…

Vivimed Labs Limited, Hyderabad vs. ACIT, Central Circle-3(4), Hyderabad

In the result, appeals of the assessee are allowed

Bench: Shri Manjunatha G. & Shri K.Narasimha Chary

…ht of the DRP's compila"on of the alleged seized material it only includes the assessee's expenses / claims or EBIDTA details etc. which could hardly be termed as anything incrimina"ng in the foregoing terms. 6. Mr. Sai referred to Gopal Lal Bhadruka Vs. DCIT 346 ITR 106 (AP) that an assessing authority could also consider any other material during the search assessment. The instant plea hardly carries any substance since the ques"on framed therein was not regarding lack of incrimina"ng material but the Assessing Officer's jurisdic"on to take all other material into account in a search assessment which is not the…

Padmavathi Lekkala, Hyderabad vs. ACIT, Central Circle-3(2), Hyderabad

In the result, appeal filed by the assessee is allowed for statistical purposes

Bench: Shri R.K. Panda & Shri Laliet Kumarassessment Year: 2013-14 Smt. Padmavathi Lekkala Vs. A.C.I.T Hyderabad Central Circle 3(2) Pan:Abepl4642E Hyderabad (Appellant) (Respondent) Assessee By: Advocate H Srinivasulu Revenue By: Shri Rajendra Kumar, Cit(Dr) Date Of Hearing: 26/12/2022 Date Of Pronouncement: 27/12/2022 Order Per R.K. Panda, A.M This Appeal Filed By The Assessee Is Directed Against The Order Dated 19.07.2022 Of The Learned Cit (A)-11, Hyderabad Relating To A.Y.2013-14. 2. Facts Of The Case, In Brief, Are That The Assessee Is An Individual & Had Filed Her Original Return Of Income On 5.2.2014 Declaring Total Income Of Rs.48,00,000/-. A Search & Seizure Operation Was Conducted In The Case Of M/S. Raghava Constructions Along With Its Group Companies & Connected Concerns/Individuals On 18.09.2018. Shri L. Purushottam Naidu Is The Managing Director Of M/S. Leckon Infrastructures (P) Ltd Which Is Having Financial Transactions With Raghava Group. The Page 1 Of 8

…incriminating material is concerned, though the learned Counsel for the assessee relied on various decisions, however, on being confronted by the Bench regarding the decision of the Hon'ble A.P High Court in the case of Gopal Lal Badruka vs. DCIT reported in 346 ITR 106, he did not make further arguments. Accordingly, the grounds challenging the validity of the assessment in absence of incriminating material found during the course of search is dismissed. 5.1 So far as the addition of Rs.14,81,000/- is concerned, the learned Counsel for the assessee referring to page 23 and 24 of the Paper Book drew the attenti…

Asst. Commissioner of Income Tax, Central Circle-3(2), Hyderabad vs. Ascend Telecom Infrastructure Private Limited, Hyderabad

In the result, the appeal filed by the Revenue is allowed for statistical purposes while the corresponding C

Bench: Shri R.K. Panda & Shri Laliet Kumar

…e to various vendors as noticed during the search and survey proceedings conducted in the group cases. 4. The Id CIT(A) erred in not following the principle laid down by the jurisdictional High Court of Andhra Pradesh in the case of Gopal Lal Bhadruka vs DCIT 346 ITR 106, wherein it has held that for the purpose of section 153A/153C of the IT Act the AO can take into consideration material other than what was available during search and se1zure operation for making an assessment. Page 2 of 34 ITA Nos 508 and others Ascend Telcom Infrastructure P Ltd 5. The Id CIT(A) is not justified on facts and in law in dele…

Asst. Commissioner of Income Tax, Central Circle-3(2), Hyderabad vs. Ascend Telecom Infrastructure Private Limited, Hyderabad

In the result, the appeal filed by the Revenue is allowed for statistical purposes while the corresponding C

Bench: Shri R.K. Panda & Shri Laliet Kumar

…e to various vendors as noticed during the search and survey proceedings conducted in the group cases. 4. The Id CIT(A) erred in not following the principle laid down by the jurisdictional High Court of Andhra Pradesh in the case of Gopal Lal Bhadruka vs DCIT 346 ITR 106, wherein it has held that for the purpose of section 153A/153C of the IT Act the AO can take into consideration material other than what was available during search and se1zure operation for making an assessment. Page 2 of 34 ITA Nos 508 and others Ascend Telcom Infrastructure P Ltd 5. The Id CIT(A) is not justified on facts and in law in dele…

Asst. Commissioner of Income Tax, Central Circle-3(2), Hyderabad vs. Ascend Telecom Infrastructure Private Limited, Hyderabad

In the result, the appeal filed by the Revenue is allowed for statistical purposes while the corresponding C

Bench: Shri R.K. Panda & Shri Laliet Kumar

…e to various vendors as noticed during the search and survey proceedings conducted in the group cases. 4. The Id CIT(A) erred in not following the principle laid down by the jurisdictional High Court of Andhra Pradesh in the case of Gopal Lal Bhadruka vs DCIT 346 ITR 106, wherein it has held that for the purpose of section 153A/153C of the IT Act the AO can take into consideration material other than what was available during search and se1zure operation for making an assessment. Page 2 of 34 ITA Nos 508 and others Ascend Telcom Infrastructure P Ltd 5. The Id CIT(A) is not justified on facts and in law in dele…

Asst. Commissioner of Income Tax, Central Circle-3(2), Hyderabad vs. Ascend Telecom Infrastructure Private Limited, Hyderabad

In the result, the appeal filed by the Revenue is allowed for statistical purposes while the corresponding C

Bench: Shri R.K. Panda & Shri Laliet Kumar

…e to various vendors as noticed during the search and survey proceedings conducted in the group cases. 4. The Id CIT(A) erred in not following the principle laid down by the jurisdictional High Court of Andhra Pradesh in the case of Gopal Lal Bhadruka vs DCIT 346 ITR 106, wherein it has held that for the purpose of section 153A/153C of the IT Act the AO can take into consideration material other than what was available during search and se1zure operation for making an assessment. Page 2 of 34 ITA Nos 508 and others Ascend Telcom Infrastructure P Ltd 5. The Id CIT(A) is not justified on facts and in law in dele…

Asst. Commissioner of Income Tax, Central Circle-3(2), Hyderabad vs. Ascend Telcom Infrastruture Private Limited, Hyderabad

In the result, the appeal filed by the Revenue is allowed for statistical purposes while the corresponding C

Bench: Shri R.K. Panda & Shri Laliet Kumar

…e to various vendors as noticed during the search and survey proceedings conducted in the group cases. 4. The Id CIT(A) erred in not following the principle laid down by the jurisdictional High Court of Andhra Pradesh in the case of Gopal Lal Bhadruka vs DCIT 346 ITR 106, wherein it has held that for the purpose of section 153A/153C of the IT Act the AO can take into consideration material other than what was available during search and se1zure operation for making an assessment. Page 2 of 34 ITA Nos 508 and others Ascend Telcom Infrastructure P Ltd 5. The Id CIT(A) is not justified on facts and in law in dele…

Asst. Commissioner of Income Tax, Central Circle-3(2), Hyderabad vs. Ascend Telcom Infrastruture Private Limited, Hyderabad

In the result, the appeal filed by the Revenue is allowed for statistical purposes while the corresponding C

Bench: Shri R.K. Panda & Shri Laliet Kumar

…e to various vendors as noticed during the search and survey proceedings conducted in the group cases. 4. The Id CIT(A) erred in not following the principle laid down by the jurisdictional High Court of Andhra Pradesh in the case of Gopal Lal Bhadruka vs DCIT 346 ITR 106, wherein it has held that for the purpose of section 153A/153C of the IT Act the AO can take into consideration material other than what was available during search and se1zure operation for making an assessment. Page 2 of 34 ITA Nos 508 and others Ascend Telcom Infrastructure P Ltd 5. The Id CIT(A) is not justified on facts and in law in dele…

Asst. Commissioner of Income Tax, Central Circle-1(2), Hyderabad vs. C Vamsi Krishna, Hyderabad

In the result, the appeals filed by the assessee are allowed for statistical purposes and the appeal filed by the revenue is partly allowed for statistical purposes

Bench: Shri Rama Kanta Panda & Shri Laliet Kumar

…pital account furnished by the assessee during the course of assessment proceedings. We find the decision of the ld.CIT(A) on this issue is contrary to the decision of the Hon’ble Aandhra Pradesh High Court in the case of Gopal lal Badruka vs DCIT reported in 346 ITR 106. Therefore, the order of the ld.CIT(A) cannot be accepted on this legal issue that no addition can be made in absence of any incriminating material found during the course of search. However, the request of the ld.counsel for the assessee that given an opportunity, the assessee in a position to substantiate with evidence to the satisfaction of th…

C.Vamsi Krishna, Hyderabad vs. Dy.Commissioner of Income Tax, Central Circle-2, Hyderabad

In the result, the appeals filed by the assessee are allowed for statistical purposes and the appeal filed by the revenue is partly allowed for statistical purposes

Bench: Shri Rama Kanta Panda & Shri Laliet Kumar

…pital account furnished by the assessee during the course of assessment proceedings. We find the decision of the ld.CIT(A) on this issue is contrary to the decision of the Hon’ble Aandhra Pradesh High Court in the case of Gopal lal Badruka vs DCIT reported in 346 ITR 106. Therefore, the order of the ld.CIT(A) cannot be accepted on this legal issue that no addition can be made in absence of any incriminating material found during the course of search. However, the request of the ld.counsel for the assessee that given an opportunity, the assessee in a position to substantiate with evidence to the satisfaction of th…

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

In the result, the appeal of Revenue in ITA

Bench: Before Shri Rama Kanta Panda & Shri Laliet Kumar

…e income of the assessee for AY 2011- 12 and thus there is enough material to proceed u/s 153C of the IT Act. In this regard reliance is placed on the following case laws: 1) B.Kishore Kumar vs DCIT 229 Taxman 614 (Madras)/ [2015] 2) Gopal Lal Badruka Vs DCIT 346 ITR 106 (Andhra Pradesh)/ [2012] 3) EN Gopu kumar VS CIT(2017)390 ITR 131(kerala) 4) CIT ,(Central), Kanpur Vs. Raj Kumar Arora — (2014) 367 ITR 517 (Allahabad) 8. In view of the foregoing, as the notice u/s 153C was issued on the basis of the seized documents pertaining to the assessment year under consideration i.e., AY 2011-12, as mentioned above, it…