Gopal Lal Bhadruka v. DICT

27 Taxmann.com 167High Court2012#1582 most cited
71

judgments rely on this decision, according to BharatTax’s citation analysis of 366,005 Indian tax judgments — from 2016 to 2025.

Also referred to as

Gopal Lal Bhadruka v. DICT · section 132 · section 153A · search and seizure assessment · additions in search assessment · incriminating material · dumb documents · jurisdictional High Court · Revenue favour · Meeta Gutgutia · Kabul Chawla

Sections most often in play

Section 132Section 132(4)Section 143(3)Section 148Section 153ASection 143(1)Section 147Section 158B

Issues it is cited on

section 164(2)section 13(8)section 11(1)(d)section 13(3)section 13(1)(c)cancellation of registrationsection 271aabcorpus donationsection 13(1)section 11(1)dumb documentssection 132(4a)

Judgments citing Gopal Lal Bhadruka v. DICT

Govardhan Naidu Gummalla, Hyderabad vs. ACIT, Central Circle-2(2), Hyderabad

ITA 165/HYD/2023[2014-15]Status: DisposedITAT Hyderabad03 Jul 2023AY 2014-15

Bench: Shri Rama Kanta Panda & Shri K. Narasimha Charyआ.अपी.सं निर्धारण वर्ा अपीलधर्थी प्रत् यर्थी / Ita No. / A.Y. / Appellant / Respondent 165/Hyd/2023 2014-15 Assistant Sri Govardhan Naidu 166/Hyd/2023 2015-16 Commissioner Of Gummalla, Income Tax, Hyderabad Central Circle-2(2), [Pan No. Actpg9082B] 167/Hyd/2023 2016-17 Hyderabad

For Appellant: Shri P. Murali Mohan Rao, ARFor Respondent: Ms. TH Vijaya Lakshmi, CIT-DR
Section 132Section 132ASection 143(2)Section 143(3)Section 153A

…आयकर अपीलीय अधिकरण, हैदराबाद पीठ में IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES “A”, HYDERABAD BEFORE SHRI RAMA KANTA PANDA, VICE PRESIDENT & SHRI K. NARASIMHA CHARY, JUDICIAL MEMBER आ.अपी.सं निर्धारण वर्ा अपीलधर्थी प्रत् यर्थी / ITA No. / A.Y. / Appellant / Respondent 165/Hyd/2023 2014-15 Assistant Sri Govardhan Naidu 166/Hyd/2023 2015-16 Commissioner of Gummalla, Income Tax, Hyderabad Central Circle-2(2), [PAN No. ACTPG9082B] 167/Hyd/2023 2016-17 Hyderabad 168/Hyd/2023 2017-18 निर्धाररती द्वधरध/Assessee by: Shri P. Murali Mohan Rao, AR रधजस् व द्वधरध/Revenue by: Ms. TH Vijaya Lakshmi, CIT-DR सुिव…

Nirmal Agarwal, Hyderabad vs. DCIT, Circle 1(2), Hyderabad

ITA 52/HYD/2022[2013-14]Status: DisposedITAT Hyderabad08 Jun 2023AY 2013-14

Bench: Shri Rama Kanta Panda & Shri K.Narasimha Charyनिर्धारण वर्ा आ.अपी.सं अपीलधर्थी प्रत्‍यर्थी / A.Y. / Appellant / Respondent / Ita No. Deputy Smt. Prerana Agarwal, Commissioner Of Hyderabad 458/Hyd/2021 2013-14 Income Tax, [Pan No. Akhpa2924L] Central Circle-1(3), Hyderabad Deputy Smt. Seema Agarwal, Commissioner Of Hyderabad 459/Hyd/2021 2013-14 Income Tax, [Pan No. Aaypa1542R] Central Circle-1(3), Hyderabad Deputy Smt. Neha Agarwal, Commissioner Of Hyderabad 460/Hyd/2021 2013-14 Income Tax, [Pan No. Afhpn9147H] Central Circle-1(3), Hyderabad Deputy Smt. Kavita Agarwal, Commissioner Of Hyderabad 461/Hyd/2021 2013-14 Income Tax, [Pan No. Adzpa0246N] Central Circle-1(3), Hyderabad Deputy Smt. Anita Agarwal, Commissioner Of Hyderabad 462/Hyd/2021 2013-14 Income Tax, [Pan No. Central Circle-1(3), Aampa7043D] Hyderabad Deputy Shri Ankit Agarwal, Commissioner Of Hyderabad 463/Hyd/2021 2013-14 Income Tax, [Pan No. Agjpa1748G] Central Circle-1(3), Hyderabad

For Appellant: Shri K.C.Devdas, ARFor Respondent: Shri V.M. Mahidhar, DR
Section 10(38)Section 132Section 143(1)Section 143(2)Section 143(3)Section 153ASection 263

…आयकर अपीलीय अधिकरण, हैदराबाद पीठ में IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES “B”, HYDERABAD BEFORE SHRI RAMA KANTA PANDA, ACCOUNTANT MEMBER & SHRI K.NARASIMHA CHARY, JUDICIAL MEMBER निर्धारण वर्ा आ.अपी.सं अपीलधर्थी प्रत्‍यर्थी / A.Y. / Appellant / Respondent / ITA No. Deputy Smt. Prerana Agarwal, Commissioner of Hyderabad 458/Hyd/2021 2013-14 Income Tax, [PAN No. AKHPA2924L] Central Circle-1(3), Hyderabad Deputy Smt. Seema Agarwal, Commissioner of Hyderabad 459/Hyd/2021 2013-14 Income Tax, [PAN No. AAYPA1542R] Central Circle-1(3), Hyderabad Deputy Smt. Neha Agarwal, Commissioner of Hyderabad 460/Hy…

Kedarnath Agarwal, Hyderabad vs. DCIT, Central Circle-1(3), Hyderabad

ITA 354/HYD/2022[2013-14]Status: DisposedITAT Hyderabad08 Jun 2023AY 2013-14

Bench: Shri Rama Kanta Panda & Shri K.Narasimha Charyनिर्धारण वर्ा आ.अपी.सं अपीलधर्थी प्रत्‍यर्थी / A.Y. / Appellant / Respondent / Ita No. Deputy Smt. Prerana Agarwal, Commissioner Of Hyderabad 458/Hyd/2021 2013-14 Income Tax, [Pan No. Akhpa2924L] Central Circle-1(3), Hyderabad Deputy Smt. Seema Agarwal, Commissioner Of Hyderabad 459/Hyd/2021 2013-14 Income Tax, [Pan No. Aaypa1542R] Central Circle-1(3), Hyderabad Deputy Smt. Neha Agarwal, Commissioner Of Hyderabad 460/Hyd/2021 2013-14 Income Tax, [Pan No. Afhpn9147H] Central Circle-1(3), Hyderabad Deputy Smt. Kavita Agarwal, Commissioner Of Hyderabad 461/Hyd/2021 2013-14 Income Tax, [Pan No. Adzpa0246N] Central Circle-1(3), Hyderabad Deputy Smt. Anita Agarwal, Commissioner Of Hyderabad 462/Hyd/2021 2013-14 Income Tax, [Pan No. Central Circle-1(3), Aampa7043D] Hyderabad Deputy Shri Ankit Agarwal, Commissioner Of Hyderabad 463/Hyd/2021 2013-14 Income Tax, [Pan No. Agjpa1748G] Central Circle-1(3), Hyderabad

For Appellant: Shri K.C.Devdas, ARFor Respondent: Shri V.M. Mahidhar, DR
Section 10(38)Section 132Section 143(1)Section 143(2)Section 143(3)Section 153ASection 263

…आयकर अपीलीय अधिकरण, हैदराबाद पीठ में IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES “B”, HYDERABAD BEFORE SHRI RAMA KANTA PANDA, ACCOUNTANT MEMBER & SHRI K.NARASIMHA CHARY, JUDICIAL MEMBER निर्धारण वर्ा आ.अपी.सं अपीलधर्थी प्रत्‍यर्थी / A.Y. / Appellant / Respondent / ITA No. Deputy Smt. Prerana Agarwal, Commissioner of Hyderabad 458/Hyd/2021 2013-14 Income Tax, [PAN No. AKHPA2924L] Central Circle-1(3), Hyderabad Deputy Smt. Seema Agarwal, Commissioner of Hyderabad 459/Hyd/2021 2013-14 Income Tax, [PAN No. AAYPA1542R] Central Circle-1(3), Hyderabad Deputy Smt. Neha Agarwal, Commissioner of Hyderabad 460/Hy…

Shobha Agarwal, Hyderabad vs. DCIT, Central Circle-1(3), Hyderabad

ITA 353/HYD/2022[2013-14]Status: DisposedITAT Hyderabad08 Jun 2023AY 2013-14

Bench: Shri Rama Kanta Panda & Shri K.Narasimha Charyनिर्धारण वर्ा आ.अपी.सं अपीलधर्थी प्रत्‍यर्थी / A.Y. / Appellant / Respondent / Ita No. Deputy Smt. Prerana Agarwal, Commissioner Of Hyderabad 458/Hyd/2021 2013-14 Income Tax, [Pan No. Akhpa2924L] Central Circle-1(3), Hyderabad Deputy Smt. Seema Agarwal, Commissioner Of Hyderabad 459/Hyd/2021 2013-14 Income Tax, [Pan No. Aaypa1542R] Central Circle-1(3), Hyderabad Deputy Smt. Neha Agarwal, Commissioner Of Hyderabad 460/Hyd/2021 2013-14 Income Tax, [Pan No. Afhpn9147H] Central Circle-1(3), Hyderabad Deputy Smt. Kavita Agarwal, Commissioner Of Hyderabad 461/Hyd/2021 2013-14 Income Tax, [Pan No. Adzpa0246N] Central Circle-1(3), Hyderabad Deputy Smt. Anita Agarwal, Commissioner Of Hyderabad 462/Hyd/2021 2013-14 Income Tax, [Pan No. Central Circle-1(3), Aampa7043D] Hyderabad Deputy Shri Ankit Agarwal, Commissioner Of Hyderabad 463/Hyd/2021 2013-14 Income Tax, [Pan No. Agjpa1748G] Central Circle-1(3), Hyderabad

For Appellant: Shri K.C.Devdas, ARFor Respondent: Shri V.M. Mahidhar, DR
Section 10(38)Section 132Section 143(1)Section 143(2)Section 143(3)Section 153ASection 263

…आयकर अपीलीय अधिकरण, हैदराबाद पीठ में IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES “B”, HYDERABAD BEFORE SHRI RAMA KANTA PANDA, ACCOUNTANT MEMBER & SHRI K.NARASIMHA CHARY, JUDICIAL MEMBER निर्धारण वर्ा आ.अपी.सं अपीलधर्थी प्रत्‍यर्थी / A.Y. / Appellant / Respondent / ITA No. Deputy Smt. Prerana Agarwal, Commissioner of Hyderabad 458/Hyd/2021 2013-14 Income Tax, [PAN No. AKHPA2924L] Central Circle-1(3), Hyderabad Deputy Smt. Seema Agarwal, Commissioner of Hyderabad 459/Hyd/2021 2013-14 Income Tax, [PAN No. AAYPA1542R] Central Circle-1(3), Hyderabad Deputy Smt. Neha Agarwal, Commissioner of Hyderabad 460/Hy…

Vimal Agarwal, Hyderabad vs. DCIT, Circle-1, Hyderabad

ITA 352/HYD/2022[2013-14]Status: DisposedITAT Hyderabad08 Jun 2023AY 2013-14

Bench: Shri Rama Kanta Panda & Shri K.Narasimha Charyनिर्धारण वर्ा आ.अपी.सं अपीलधर्थी प्रत्‍यर्थी / A.Y. / Appellant / Respondent / Ita No. Deputy Smt. Prerana Agarwal, Commissioner Of Hyderabad 458/Hyd/2021 2013-14 Income Tax, [Pan No. Akhpa2924L] Central Circle-1(3), Hyderabad Deputy Smt. Seema Agarwal, Commissioner Of Hyderabad 459/Hyd/2021 2013-14 Income Tax, [Pan No. Aaypa1542R] Central Circle-1(3), Hyderabad Deputy Smt. Neha Agarwal, Commissioner Of Hyderabad 460/Hyd/2021 2013-14 Income Tax, [Pan No. Afhpn9147H] Central Circle-1(3), Hyderabad Deputy Smt. Kavita Agarwal, Commissioner Of Hyderabad 461/Hyd/2021 2013-14 Income Tax, [Pan No. Adzpa0246N] Central Circle-1(3), Hyderabad Deputy Smt. Anita Agarwal, Commissioner Of Hyderabad 462/Hyd/2021 2013-14 Income Tax, [Pan No. Central Circle-1(3), Aampa7043D] Hyderabad Deputy Shri Ankit Agarwal, Commissioner Of Hyderabad 463/Hyd/2021 2013-14 Income Tax, [Pan No. Agjpa1748G] Central Circle-1(3), Hyderabad

For Appellant: Shri K.C.Devdas, ARFor Respondent: Shri V.M. Mahidhar, DR
Section 10(38)Section 132Section 143(1)Section 143(2)Section 143(3)Section 153ASection 263

…आयकर अपीलीय अधिकरण, हैदराबाद पीठ में IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES “B”, HYDERABAD BEFORE SHRI RAMA KANTA PANDA, ACCOUNTANT MEMBER & SHRI K.NARASIMHA CHARY, JUDICIAL MEMBER निर्धारण वर्ा आ.अपी.सं अपीलधर्थी प्रत्‍यर्थी / A.Y. / Appellant / Respondent / ITA No. Deputy Smt. Prerana Agarwal, Commissioner of Hyderabad 458/Hyd/2021 2013-14 Income Tax, [PAN No. AKHPA2924L] Central Circle-1(3), Hyderabad Deputy Smt. Seema Agarwal, Commissioner of Hyderabad 459/Hyd/2021 2013-14 Income Tax, [PAN No. AAYPA1542R] Central Circle-1(3), Hyderabad Deputy Smt. Neha Agarwal, Commissioner of Hyderabad 460/Hy…

Preeti Agarwal, Hyderabad vs. Deputy Commissioner of Income Tax, Central Circle-1(3), Hyderabad

ITA 464/HYD/2021[2013-14]Status: DisposedITAT Hyderabad08 Jun 2023AY 2013-14

Bench: Shri Rama Kanta Panda & Shri K.Narasimha Charyनिर्धारण वर्ा आ.अपी.सं अपीलधर्थी प्रत्‍यर्थी / A.Y. / Appellant / Respondent / Ita No. Deputy Smt. Prerana Agarwal, Commissioner Of Hyderabad 458/Hyd/2021 2013-14 Income Tax, [Pan No. Akhpa2924L] Central Circle-1(3), Hyderabad Deputy Smt. Seema Agarwal, Commissioner Of Hyderabad 459/Hyd/2021 2013-14 Income Tax, [Pan No. Aaypa1542R] Central Circle-1(3), Hyderabad Deputy Smt. Neha Agarwal, Commissioner Of Hyderabad 460/Hyd/2021 2013-14 Income Tax, [Pan No. Afhpn9147H] Central Circle-1(3), Hyderabad Deputy Smt. Kavita Agarwal, Commissioner Of Hyderabad 461/Hyd/2021 2013-14 Income Tax, [Pan No. Adzpa0246N] Central Circle-1(3), Hyderabad Deputy Smt. Anita Agarwal, Commissioner Of Hyderabad 462/Hyd/2021 2013-14 Income Tax, [Pan No. Central Circle-1(3), Aampa7043D] Hyderabad Deputy Shri Ankit Agarwal, Commissioner Of Hyderabad 463/Hyd/2021 2013-14 Income Tax, [Pan No. Agjpa1748G] Central Circle-1(3), Hyderabad

For Appellant: Shri K.C.Devdas, ARFor Respondent: Shri V.M. Mahidhar, DR
Section 10(38)Section 132Section 143(1)Section 143(2)Section 143(3)Section 153ASection 263

…आयकर अपीलीय अधिकरण, हैदराबाद पीठ में IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES “B”, HYDERABAD BEFORE SHRI RAMA KANTA PANDA, ACCOUNTANT MEMBER & SHRI K.NARASIMHA CHARY, JUDICIAL MEMBER निर्धारण वर्ा आ.अपी.सं अपीलधर्थी प्रत्‍यर्थी / A.Y. / Appellant / Respondent / ITA No. Deputy Smt. Prerana Agarwal, Commissioner of Hyderabad 458/Hyd/2021 2013-14 Income Tax, [PAN No. AKHPA2924L] Central Circle-1(3), Hyderabad Deputy Smt. Seema Agarwal, Commissioner of Hyderabad 459/Hyd/2021 2013-14 Income Tax, [PAN No. AAYPA1542R] Central Circle-1(3), Hyderabad Deputy Smt. Neha Agarwal, Commissioner of Hyderabad 460/Hy…

Ankit Agarwal, Hyderabad vs. Deputy Commissioner of Income Tax, Central Circle-1(3), Hyderabad

ITA 463/HYD/2021[2013-141]Status: DisposedITAT Hyderabad08 Jun 2023AY 2013-141

Bench: Shri Rama Kanta Panda & Shri K.Narasimha Charyनिर्धारण वर्ा आ.अपी.सं अपीलधर्थी प्रत्‍यर्थी / A.Y. / Appellant / Respondent / Ita No. Deputy Smt. Prerana Agarwal, Commissioner Of Hyderabad 458/Hyd/2021 2013-14 Income Tax, [Pan No. Akhpa2924L] Central Circle-1(3), Hyderabad Deputy Smt. Seema Agarwal, Commissioner Of Hyderabad 459/Hyd/2021 2013-14 Income Tax, [Pan No. Aaypa1542R] Central Circle-1(3), Hyderabad Deputy Smt. Neha Agarwal, Commissioner Of Hyderabad 460/Hyd/2021 2013-14 Income Tax, [Pan No. Afhpn9147H] Central Circle-1(3), Hyderabad Deputy Smt. Kavita Agarwal, Commissioner Of Hyderabad 461/Hyd/2021 2013-14 Income Tax, [Pan No. Adzpa0246N] Central Circle-1(3), Hyderabad Deputy Smt. Anita Agarwal, Commissioner Of Hyderabad 462/Hyd/2021 2013-14 Income Tax, [Pan No. Central Circle-1(3), Aampa7043D] Hyderabad Deputy Shri Ankit Agarwal, Commissioner Of Hyderabad 463/Hyd/2021 2013-14 Income Tax, [Pan No. Agjpa1748G] Central Circle-1(3), Hyderabad

For Appellant: Shri K.C.Devdas, ARFor Respondent: Shri V.M. Mahidhar, DR
Section 10(38)Section 132Section 143(1)Section 143(2)Section 143(3)Section 153ASection 263

…आयकर अपीलीय अधिकरण, हैदराबाद पीठ में IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES “B”, HYDERABAD BEFORE SHRI RAMA KANTA PANDA, ACCOUNTANT MEMBER & SHRI K.NARASIMHA CHARY, JUDICIAL MEMBER निर्धारण वर्ा आ.अपी.सं अपीलधर्थी प्रत्‍यर्थी / A.Y. / Appellant / Respondent / ITA No. Deputy Smt. Prerana Agarwal, Commissioner of Hyderabad 458/Hyd/2021 2013-14 Income Tax, [PAN No. AKHPA2924L] Central Circle-1(3), Hyderabad Deputy Smt. Seema Agarwal, Commissioner of Hyderabad 459/Hyd/2021 2013-14 Income Tax, [PAN No. AAYPA1542R] Central Circle-1(3), Hyderabad Deputy Smt. Neha Agarwal, Commissioner of Hyderabad 460/Hy…

Anitha Agarwal, Hyderabad vs. Deputy Commissioner of Income Tax, Central Circle-1(3), Hyderabad

ITA 462/HYD/2021[2013-14]Status: DisposedITAT Hyderabad08 Jun 2023AY 2013-14

Bench: Shri Rama Kanta Panda & Shri K.Narasimha Charyनिर्धारण वर्ा आ.अपी.सं अपीलधर्थी प्रत्‍यर्थी / A.Y. / Appellant / Respondent / Ita No. Deputy Smt. Prerana Agarwal, Commissioner Of Hyderabad 458/Hyd/2021 2013-14 Income Tax, [Pan No. Akhpa2924L] Central Circle-1(3), Hyderabad Deputy Smt. Seema Agarwal, Commissioner Of Hyderabad 459/Hyd/2021 2013-14 Income Tax, [Pan No. Aaypa1542R] Central Circle-1(3), Hyderabad Deputy Smt. Neha Agarwal, Commissioner Of Hyderabad 460/Hyd/2021 2013-14 Income Tax, [Pan No. Afhpn9147H] Central Circle-1(3), Hyderabad Deputy Smt. Kavita Agarwal, Commissioner Of Hyderabad 461/Hyd/2021 2013-14 Income Tax, [Pan No. Adzpa0246N] Central Circle-1(3), Hyderabad Deputy Smt. Anita Agarwal, Commissioner Of Hyderabad 462/Hyd/2021 2013-14 Income Tax, [Pan No. Central Circle-1(3), Aampa7043D] Hyderabad Deputy Shri Ankit Agarwal, Commissioner Of Hyderabad 463/Hyd/2021 2013-14 Income Tax, [Pan No. Agjpa1748G] Central Circle-1(3), Hyderabad

For Appellant: Shri K.C.Devdas, ARFor Respondent: Shri V.M. Mahidhar, DR
Section 10(38)Section 132Section 143(1)Section 143(2)Section 143(3)Section 153ASection 263

…आयकर अपीलीय अधिकरण, हैदराबाद पीठ में IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES “B”, HYDERABAD BEFORE SHRI RAMA KANTA PANDA, ACCOUNTANT MEMBER & SHRI K.NARASIMHA CHARY, JUDICIAL MEMBER निर्धारण वर्ा आ.अपी.सं अपीलधर्थी प्रत्‍यर्थी / A.Y. / Appellant / Respondent / ITA No. Deputy Smt. Prerana Agarwal, Commissioner of Hyderabad 458/Hyd/2021 2013-14 Income Tax, [PAN No. AKHPA2924L] Central Circle-1(3), Hyderabad Deputy Smt. Seema Agarwal, Commissioner of Hyderabad 459/Hyd/2021 2013-14 Income Tax, [PAN No. AAYPA1542R] Central Circle-1(3), Hyderabad Deputy Smt. Neha Agarwal, Commissioner of Hyderabad 460/Hy…

Kavitha Agarwal, Hyderabad vs. Deputy Commissioner of Income Tax, Central Circle-1(3), Hyderabad

ITA 461/HYD/2021[2013-14]Status: DisposedITAT Hyderabad08 Jun 2023AY 2013-14

Bench: Shri Rama Kanta Panda & Shri K.Narasimha Charyनिर्धारण वर्ा आ.अपी.सं अपीलधर्थी प्रत्‍यर्थी / A.Y. / Appellant / Respondent / Ita No. Deputy Smt. Prerana Agarwal, Commissioner Of Hyderabad 458/Hyd/2021 2013-14 Income Tax, [Pan No. Akhpa2924L] Central Circle-1(3), Hyderabad Deputy Smt. Seema Agarwal, Commissioner Of Hyderabad 459/Hyd/2021 2013-14 Income Tax, [Pan No. Aaypa1542R] Central Circle-1(3), Hyderabad Deputy Smt. Neha Agarwal, Commissioner Of Hyderabad 460/Hyd/2021 2013-14 Income Tax, [Pan No. Afhpn9147H] Central Circle-1(3), Hyderabad Deputy Smt. Kavita Agarwal, Commissioner Of Hyderabad 461/Hyd/2021 2013-14 Income Tax, [Pan No. Adzpa0246N] Central Circle-1(3), Hyderabad Deputy Smt. Anita Agarwal, Commissioner Of Hyderabad 462/Hyd/2021 2013-14 Income Tax, [Pan No. Central Circle-1(3), Aampa7043D] Hyderabad Deputy Shri Ankit Agarwal, Commissioner Of Hyderabad 463/Hyd/2021 2013-14 Income Tax, [Pan No. Agjpa1748G] Central Circle-1(3), Hyderabad

For Appellant: Shri K.C.Devdas, ARFor Respondent: Shri V.M. Mahidhar, DR
Section 10(38)Section 132Section 143(1)Section 143(2)Section 143(3)Section 153ASection 263

…आयकर अपीलीय अधिकरण, हैदराबाद पीठ में IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES “B”, HYDERABAD BEFORE SHRI RAMA KANTA PANDA, ACCOUNTANT MEMBER & SHRI K.NARASIMHA CHARY, JUDICIAL MEMBER निर्धारण वर्ा आ.अपी.सं अपीलधर्थी प्रत्‍यर्थी / A.Y. / Appellant / Respondent / ITA No. Deputy Smt. Prerana Agarwal, Commissioner of Hyderabad 458/Hyd/2021 2013-14 Income Tax, [PAN No. AKHPA2924L] Central Circle-1(3), Hyderabad Deputy Smt. Seema Agarwal, Commissioner of Hyderabad 459/Hyd/2021 2013-14 Income Tax, [PAN No. AAYPA1542R] Central Circle-1(3), Hyderabad Deputy Smt. Neha Agarwal, Commissioner of Hyderabad 460/Hy…

Neha Agarwal, Hyderabad vs. Deputy Commissioner of Income Tax, Central Circle-1(3), Hyderabad

ITA 460/HYD/2021[2013-14]Status: DisposedITAT Hyderabad08 Jun 2023AY 2013-14

Bench: Shri Rama Kanta Panda & Shri K.Narasimha Charyनिर्धारण वर्ा आ.अपी.सं अपीलधर्थी प्रत्‍यर्थी / A.Y. / Appellant / Respondent / Ita No. Deputy Smt. Prerana Agarwal, Commissioner Of Hyderabad 458/Hyd/2021 2013-14 Income Tax, [Pan No. Akhpa2924L] Central Circle-1(3), Hyderabad Deputy Smt. Seema Agarwal, Commissioner Of Hyderabad 459/Hyd/2021 2013-14 Income Tax, [Pan No. Aaypa1542R] Central Circle-1(3), Hyderabad Deputy Smt. Neha Agarwal, Commissioner Of Hyderabad 460/Hyd/2021 2013-14 Income Tax, [Pan No. Afhpn9147H] Central Circle-1(3), Hyderabad Deputy Smt. Kavita Agarwal, Commissioner Of Hyderabad 461/Hyd/2021 2013-14 Income Tax, [Pan No. Adzpa0246N] Central Circle-1(3), Hyderabad Deputy Smt. Anita Agarwal, Commissioner Of Hyderabad 462/Hyd/2021 2013-14 Income Tax, [Pan No. Central Circle-1(3), Aampa7043D] Hyderabad Deputy Shri Ankit Agarwal, Commissioner Of Hyderabad 463/Hyd/2021 2013-14 Income Tax, [Pan No. Agjpa1748G] Central Circle-1(3), Hyderabad

For Appellant: Shri K.C.Devdas, ARFor Respondent: Shri V.M. Mahidhar, DR
Section 10(38)Section 132Section 143(1)Section 143(2)Section 143(3)Section 153ASection 263

…आयकर अपीलीय अधिकरण, हैदराबाद पीठ में IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES “B”, HYDERABAD BEFORE SHRI RAMA KANTA PANDA, ACCOUNTANT MEMBER & SHRI K.NARASIMHA CHARY, JUDICIAL MEMBER निर्धारण वर्ा आ.अपी.सं अपीलधर्थी प्रत्‍यर्थी / A.Y. / Appellant / Respondent / ITA No. Deputy Smt. Prerana Agarwal, Commissioner of Hyderabad 458/Hyd/2021 2013-14 Income Tax, [PAN No. AKHPA2924L] Central Circle-1(3), Hyderabad Deputy Smt. Seema Agarwal, Commissioner of Hyderabad 459/Hyd/2021 2013-14 Income Tax, [PAN No. AAYPA1542R] Central Circle-1(3), Hyderabad Deputy Smt. Neha Agarwal, Commissioner of Hyderabad 460/Hy…

Seema Agarwal, Hyderabad vs. Deputy Commissioner of Income Tax, Central Circle-1(3), Hyderabad

ITA 459/HYD/2021[2013-14]Status: DisposedITAT Hyderabad08 Jun 2023AY 2013-14

Bench: Shri Rama Kanta Panda & Shri K.Narasimha Charyनिर्धारण वर्ा आ.अपी.सं अपीलधर्थी प्रत्‍यर्थी / A.Y. / Appellant / Respondent / Ita No. Deputy Smt. Prerana Agarwal, Commissioner Of Hyderabad 458/Hyd/2021 2013-14 Income Tax, [Pan No. Akhpa2924L] Central Circle-1(3), Hyderabad Deputy Smt. Seema Agarwal, Commissioner Of Hyderabad 459/Hyd/2021 2013-14 Income Tax, [Pan No. Aaypa1542R] Central Circle-1(3), Hyderabad Deputy Smt. Neha Agarwal, Commissioner Of Hyderabad 460/Hyd/2021 2013-14 Income Tax, [Pan No. Afhpn9147H] Central Circle-1(3), Hyderabad Deputy Smt. Kavita Agarwal, Commissioner Of Hyderabad 461/Hyd/2021 2013-14 Income Tax, [Pan No. Adzpa0246N] Central Circle-1(3), Hyderabad Deputy Smt. Anita Agarwal, Commissioner Of Hyderabad 462/Hyd/2021 2013-14 Income Tax, [Pan No. Central Circle-1(3), Aampa7043D] Hyderabad Deputy Shri Ankit Agarwal, Commissioner Of Hyderabad 463/Hyd/2021 2013-14 Income Tax, [Pan No. Agjpa1748G] Central Circle-1(3), Hyderabad

For Appellant: Shri K.C.Devdas, ARFor Respondent: Shri V.M. Mahidhar, DR
Section 10(38)Section 132Section 143(1)Section 143(2)Section 143(3)Section 153ASection 263

…आयकर अपीलीय अधिकरण, हैदराबाद पीठ में IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES “B”, HYDERABAD BEFORE SHRI RAMA KANTA PANDA, ACCOUNTANT MEMBER & SHRI K.NARASIMHA CHARY, JUDICIAL MEMBER निर्धारण वर्ा आ.अपी.सं अपीलधर्थी प्रत्‍यर्थी / A.Y. / Appellant / Respondent / ITA No. Deputy Smt. Prerana Agarwal, Commissioner of Hyderabad 458/Hyd/2021 2013-14 Income Tax, [PAN No. AKHPA2924L] Central Circle-1(3), Hyderabad Deputy Smt. Seema Agarwal, Commissioner of Hyderabad 459/Hyd/2021 2013-14 Income Tax, [PAN No. AAYPA1542R] Central Circle-1(3), Hyderabad Deputy Smt. Neha Agarwal, Commissioner of Hyderabad 460/Hy…

Prerna Agarwal, Hyderabad vs. Deputy Commissioner of Income Tax, Central Circle-1(3), Hyderabad

ITA 458/HYD/2021[2013-14]Status: DisposedITAT Hyderabad08 Jun 2023AY 2013-14

Bench: Shri Rama Kanta Panda & Shri K.Narasimha Charyनिर्धारण वर्ा आ.अपी.सं अपीलधर्थी प्रत्‍यर्थी / A.Y. / Appellant / Respondent / Ita No. Deputy Smt. Prerana Agarwal, Commissioner Of Hyderabad 458/Hyd/2021 2013-14 Income Tax, [Pan No. Akhpa2924L] Central Circle-1(3), Hyderabad Deputy Smt. Seema Agarwal, Commissioner Of Hyderabad 459/Hyd/2021 2013-14 Income Tax, [Pan No. Aaypa1542R] Central Circle-1(3), Hyderabad Deputy Smt. Neha Agarwal, Commissioner Of Hyderabad 460/Hyd/2021 2013-14 Income Tax, [Pan No. Afhpn9147H] Central Circle-1(3), Hyderabad Deputy Smt. Kavita Agarwal, Commissioner Of Hyderabad 461/Hyd/2021 2013-14 Income Tax, [Pan No. Adzpa0246N] Central Circle-1(3), Hyderabad Deputy Smt. Anita Agarwal, Commissioner Of Hyderabad 462/Hyd/2021 2013-14 Income Tax, [Pan No. Central Circle-1(3), Aampa7043D] Hyderabad Deputy Shri Ankit Agarwal, Commissioner Of Hyderabad 463/Hyd/2021 2013-14 Income Tax, [Pan No. Agjpa1748G] Central Circle-1(3), Hyderabad

For Appellant: Shri K.C.Devdas, ARFor Respondent: Shri V.M. Mahidhar, DR
Section 10(38)Section 132Section 143(1)Section 143(2)Section 143(3)Section 153ASection 263

…आयकर अपीलीय अधिकरण, हैदराबाद पीठ में IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES “B”, HYDERABAD BEFORE SHRI RAMA KANTA PANDA, ACCOUNTANT MEMBER & SHRI K.NARASIMHA CHARY, JUDICIAL MEMBER निर्धारण वर्ा आ.अपी.सं अपीलधर्थी प्रत्‍यर्थी / A.Y. / Appellant / Respondent / ITA No. Deputy Smt. Prerana Agarwal, Commissioner of Hyderabad 458/Hyd/2021 2013-14 Income Tax, [PAN No. AKHPA2924L] Central Circle-1(3), Hyderabad Deputy Smt. Seema Agarwal, Commissioner of Hyderabad 459/Hyd/2021 2013-14 Income Tax, [PAN No. AAYPA1542R] Central Circle-1(3), Hyderabad Deputy Smt. Neha Agarwal, Commissioner of Hyderabad 460/Hy…

DCIT, CC-7(3), Mumbai vs. Satish Jagannath Aggarwal, Mumbai

In the result, the appeal of the revenue stand dismissed

ITA 2818/MUM/2022[2014-15]Status: DisposedITAT Mumbai20 Apr 2023AY 2014-15
For Appellant: Rushabh MehtaFor Respondent: Krishna Kumar
Section 132Section 143(3)Section 153Section 153ASection 153CSection 158B

…P a g e | 1 DCIT, CC-6(3) Vs. Satish Jagannath Aggarwal IN THE INCOME TAX APPELLATE TRIBUNAL “G” BENCH, MUMBAI BEFORE SHRI ABY T VARKEY, JUDICIAL MEMBER & SHRI AMARJIT SINGH, ACCOUNTANT MEMBER Deputy Commissioner of Vs. Satish Jagannath Income Tax, CC-6(3) Aggarwal, Room No. 655, Aaykar Jagan Kutir Sher E Bhavan, M.K. Road, Punjab, Mahakali Caves Mumbai – 400020 Road, Andheri (East) Mumbai – 400093 स्थायी लेखा सं./जीआइआर सं./PAN/GIR No: AADPA6712G Appellant .. Respondent Appellant by : Rushabh Mehta Respondent by : Krishna Kumar Date of Hearing 10.04.2023 Date of Pronouncement 20.04.2023 आदेश / O R D E R Per…

S Mohan Gurunath, Hyderabad vs. ACIT, Central Circle-1(2), Hyderabad

In the result, appeal of the assessee is allowed

ITA 682/HYD/2022[2019-20]Status: DisposedITAT Hyderabad28 Feb 2023AY 2019-20

Bench: Shri Rama Kanta Panda & Shri K.Narasimha Charyआ.अपी.सं / Ita No. 682/Hyd/2022 (निर्धारण वर्ा / Assessment Year: 2019-20) S. Mohan Gurunath, Vs. Asst. Commissioner Of Hyderabad Income Tax, [Pan No. Afvps6965A] Central Circle-1(2), Hyderabad अपीलधर्थी / Appellant प्रत्‍यर्थी / Respondent

For Appellant: Shri Kotha Hari Prasad, ARFor Respondent: Shri Jeevan Lal Lavidiya, CIT-DR
Section 143(2)Section 153ASection 48

…आयकर अपीलीय अधिकरण, हैदराबाद पीठ में IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES “B”, HYDERABAD BEFORE SHRI RAMA KANTA PANDA, ACCOUNTANT MEMBER & SHRI K.NARASIMHA CHARY, JUDICIAL MEMBER आ.अपी.सं / ITA No. 682/Hyd/2022 (निर्धारण वर्ा / Assessment Year: 2019-20) S. Mohan Gurunath, Vs. Asst. Commissioner of Hyderabad Income Tax, [PAN No. AFVPS6965A] Central Circle-1(2), Hyderabad अपीलधर्थी / Appellant प्रत्‍यर्थी / Respondent निर्धाररती द्वधरध/Assessee by: Shri Kotha Hari Prasad, AR रधजस्‍व द्वधरध/Revenue by: Shri Jeevan Lal Lavidiya, CIT-DR सुिवधई की तधरीख/Date of hearing: 19/01/2023 घोर्णध की तधरीख/P…

The Deputy Commissioner of Income Tax, Central Circle-2, Visakhapatnam vs. Atr Warehousing Private Limited, Visakhapatnam

In the result, appeal of the Revenue is dismissed

ITA 103/VIZ/2020[2012-13]Status: DisposedITAT Visakhapatnam21 Dec 2022AY 2012-13

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Ble

For Respondent: Sri MN Murthy Naik, CIT-DR
Section 132Section 143(3)Section 153A

…आयकरअपील"यअ"धकरण, "वशाखापटणमपीठ, "वशाखापटणम IN THE INCOME TAX APPELLATE TRIBUNAL, VISAKHAPATNAM BENCH, VISAKHAPATNAM "ीदु"वू"आरएलरे"डी, "या"यकसद"यएवं"ीएसबालाकृ"णन, लेखासद"यकेसम" BEFORE SHRI DUVVURU RL REDDY, HON’BLE JUDICIAL MEMBER & SHRI S BALAKRISHNAN, HON’BLE ACCOUNTANT MEMBER आयकरअपीलसं./ I.T.A. No.100/Viz/2020 ("नधा"रणवष"/ Assessment Year :2014-15) Deputy Commissioner of Income Vs. Shri Anumolu Tirupati Tax, Rayudu (HUF), Central Circle-2, D.No. 11-8-34, Daspalla Hills, Visakhapatnam. Visakhapatnam. PAN: AADHA 7450 H (अपीलाथ"/ Appellant) (""यथ"/ Respondent) C.O. No. 26/Viz/2021 (In आयकरअपीलसं./ I.T.A. No.1…

The Deputy Commissioner of Income Tax, Central Circle-2, Visakhapatnam vs. Atr Warehousing Private Limited, Visakhapatnam

In the result, appeal of the Revenue is dismissed

ITA 102/VIZ/2020[2011-12]Status: DisposedITAT Visakhapatnam21 Dec 2022AY 2011-12

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Ble

For Respondent: Sri MN Murthy Naik, CIT-DR
Section 132Section 143(3)Section 153A

…आयकरअपील"यअ"धकरण, "वशाखापटणमपीठ, "वशाखापटणम IN THE INCOME TAX APPELLATE TRIBUNAL, VISAKHAPATNAM BENCH, VISAKHAPATNAM "ीदु"वू"आरएलरे"डी, "या"यकसद"यएवं"ीएसबालाकृ"णन, लेखासद"यकेसम" BEFORE SHRI DUVVURU RL REDDY, HON’BLE JUDICIAL MEMBER & SHRI S BALAKRISHNAN, HON’BLE ACCOUNTANT MEMBER आयकरअपीलसं./ I.T.A. No.100/Viz/2020 ("नधा"रणवष"/ Assessment Year :2014-15) Deputy Commissioner of Income Vs. Shri Anumolu Tirupati Tax, Rayudu (HUF), Central Circle-2, D.No. 11-8-34, Daspalla Hills, Visakhapatnam. Visakhapatnam. PAN: AADHA 7450 H (अपीलाथ"/ Appellant) (""यथ"/ Respondent) C.O. No. 26/Viz/2021 (In आयकरअपीलसं./ I.T.A. No.1…

The Deputy Commissioner of Income Tax, Central Circle-2, Visakhapatnam vs. Anumolu Tirupati Rayudu(HUF), Visakhapatnam

In the result, appeal of the Revenue is dismissed

ITA 100/VIZ/2020[2014-15]Status: DisposedITAT Visakhapatnam21 Dec 2022AY 2014-15

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Ble

For Respondent: Sri MN Murthy Naik, CIT-DR
Section 132Section 143(3)Section 153A

…आयकरअपील"यअ"धकरण, "वशाखापटणमपीठ, "वशाखापटणम IN THE INCOME TAX APPELLATE TRIBUNAL, VISAKHAPATNAM BENCH, VISAKHAPATNAM "ीदु"वू"आरएलरे"डी, "या"यकसद"यएवं"ीएसबालाकृ"णन, लेखासद"यकेसम" BEFORE SHRI DUVVURU RL REDDY, HON’BLE JUDICIAL MEMBER & SHRI S BALAKRISHNAN, HON’BLE ACCOUNTANT MEMBER आयकरअपीलसं./ I.T.A. No.100/Viz/2020 ("नधा"रणवष"/ Assessment Year :2014-15) Deputy Commissioner of Income Vs. Shri Anumolu Tirupati Tax, Rayudu (HUF), Central Circle-2, D.No. 11-8-34, Daspalla Hills, Visakhapatnam. Visakhapatnam. PAN: AADHA 7450 H (अपीलाथ"/ Appellant) (""यथ"/ Respondent) C.O. No. 26/Viz/2021 (In आयकरअपीलसं./ I.T.A. No.1…

Asst. Commissioner of Income Tax, Central Circle-1(1), Hyderabad vs. Tumu Rajkumar, Hyderabad

In the result, all the appeals filed by the Revenue are allowed for statistical purposes and the C

ITA 1555/HYD/2019[2015-16]Status: DisposedITAT Hyderabad30 Aug 2022AY 2015-16

Bench: Shri Rama Kanta Panda & Shri Laliet Kumar

For Appellant: Shri S.Venkateswarlu, AdvocateFor Respondent: Shri K.P.R.R.Murthy,CIT-DR
Section 143(3)Section 153ASection 153D

…d by the Hon’ble Supreme Court and therefore, the law laid down by the Hon’ble Delhi High Court is required to be applied. 8. Per contra, the ld.DR has submitted that the Hon’ble Jurisdictional High Court in the case of Gopal Lal Bhadruka Vs. DCIT reported in 27 Taxmann.com 167 had decided the case in favour of the Revenue. Therefore, the decisions passed by the non jurisdictional Courts cannot be applied in the present case. The ld.DR however, contended that the Department appeal in the case of Kabul Chawla (supra) was dismissed by the Hon'ble Supreme Court because of the low tax effect. Further, in the case of…

Asst. Commissioner of Income Tax, Central Circle-1(1), Hyderabad vs. Tumu Rajkumar, Hyderabad

In the result, all the appeals filed by the Revenue are allowed for statistical purposes and the C

ITA 1402/HYD/2019[2016-17]Status: DisposedITAT Hyderabad30 Aug 2022AY 2016-17

Bench: Shri Rama Kanta Panda & Shri Laliet Kumar

For Appellant: Shri S.Venkateswarlu, AdvocateFor Respondent: Shri K.P.R.R.Murthy,CIT-DR
Section 143(3)Section 153ASection 153D

…d by the Hon’ble Supreme Court and therefore, the law laid down by the Hon’ble Delhi High Court is required to be applied. 8. Per contra, the ld.DR has submitted that the Hon’ble Jurisdictional High Court in the case of Gopal Lal Bhadruka Vs. DCIT reported in 27 Taxmann.com 167 had decided the case in favour of the Revenue. Therefore, the decisions passed by the non jurisdictional Courts cannot be applied in the present case. The ld.DR however, contended that the Department appeal in the case of Kabul Chawla (supra) was dismissed by the Hon'ble Supreme Court because of the low tax effect. Further, in the case of…

Asst. Commissioner of Income Tax, Central Circle-1(1), Hyderabad vs. Tumu Rajkumar, Hyderabad

In the result, all the appeals filed by the Revenue are allowed for statistical purposes and the C

ITA 1401/HYD/2019[2014-15]Status: DisposedITAT Hyderabad30 Aug 2022AY 2014-15

Bench: Shri Rama Kanta Panda & Shri Laliet Kumar

For Appellant: Shri S.Venkateswarlu, AdvocateFor Respondent: Shri K.P.R.R.Murthy,CIT-DR
Section 143(3)Section 153ASection 153D

…d by the Hon’ble Supreme Court and therefore, the law laid down by the Hon’ble Delhi High Court is required to be applied. 8. Per contra, the ld.DR has submitted that the Hon’ble Jurisdictional High Court in the case of Gopal Lal Bhadruka Vs. DCIT reported in 27 Taxmann.com 167 had decided the case in favour of the Revenue. Therefore, the decisions passed by the non jurisdictional Courts cannot be applied in the present case. The ld.DR however, contended that the Department appeal in the case of Kabul Chawla (supra) was dismissed by the Hon'ble Supreme Court because of the low tax effect. Further, in the case of…