Gyankumar Agarwal (Ind.) v. Assistant Commissioner Income-tax

30 Taxmann.com 114Reported decision2013#2505 most cited

What is Gyankumar Agarwal (Ind.) v. Assistant Commissioner Income-tax authority for?

The burden of proof lies on the assessee to rebut the contents of documents or incriminating material discovered during a search and seizure operation, especially concerning undisclosed income, leveraging presumptions under sections like 132(4A) and 292C.

46

judgments rely on this decision, according to BharatTax’s citation analysis of 366,005 Indian tax judgments — from 2015 to 2025.

Also referred to as

Gyankumar Agarwal · 30 Taxmann.com 114 · section 132(4A) · section 292C · burden of proof assessee · documents found during search · rebuttal incriminating material · presumption search evidence · undisclosed income proof · section 132(4)

Sections most often in play

Section 131(1A)Section 132(1)Section 132(4)Section 143(3)Section 153ASection 153CSection 69A

Issues it is cited on

section 131(1a)section 132(1)loose paperssatisfaction notesection 132asection 132(4)unexplained moneysection 153cincriminating materialundisclosed incomesearch and seizuresection 69a

Judgments citing Gyankumar Agarwal (Ind.) v. Assistant Commissioner Income-tax

Ram Mohana Reddy Baddigam, Hyderabad vs. DCIT., Central Circle-3(4), Hyderabad

Accordingly, the grounds raised by the assessee are allowed

ITA 422/HYD/2025[2019-20]Status: DisposedITAT Hyderabad30 Jun 2025AY 2019-20

Bench: Shri Vijay Pal Rao & Shri Manjunatha G

For Appellant: CA P. Murali Mohan RaoFor Respondent: Shri Gurpreet Singh, Sr. AR
Section 153CSection 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD “A” BENCH: HYDERABAD BEFORE SHRI VIJAY PAL RAO, VICE PRESIDENT AND SHRI MANJUNATHA G, ACCOUNTANT MEMBER ITA.Nos.419, 420, 421 & 422/Hyd./2025 Assessment Years 2016-2017, 2017-2018, 2018-2019 & 2019-2020 Ram Mohan Reddy Baddigam, Tadepalli, The DCIT, Central Circle-3(4), Guntur Dist., 522 501. vs. Hyderabad – 500 004. Andhra Pradesh Telangana. PAN AJXPR5149R (Appellant) (Respondent) For Assessee : CA P. Murali Mohan Rao For Revenue : Shri Gurpreet Singh, Sr. AR Date of Hearing : 12.06.2025 Date of Pronouncement : 30.06.2025 ORDER PER BENCH : These 04 appeals ITA.Nos…

Ram Mohana Reddy Baddigam, Hyderabad vs. DCIT., Central Circle-3(4), Hyderabad

Accordingly, the grounds raised by the assessee are allowed

ITA 421/HYD/2025[2018-19]Status: DisposedITAT Hyderabad30 Jun 2025AY 2018-19

Bench: Shri Vijay Pal Rao & Shri Manjunatha G

For Appellant: CA P. Murali Mohan RaoFor Respondent: Shri Gurpreet Singh, Sr. AR
Section 153CSection 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD “A” BENCH: HYDERABAD BEFORE SHRI VIJAY PAL RAO, VICE PRESIDENT AND SHRI MANJUNATHA G, ACCOUNTANT MEMBER ITA.Nos.419, 420, 421 & 422/Hyd./2025 Assessment Years 2016-2017, 2017-2018, 2018-2019 & 2019-2020 Ram Mohan Reddy Baddigam, Tadepalli, The DCIT, Central Circle-3(4), Guntur Dist., 522 501. vs. Hyderabad – 500 004. Andhra Pradesh Telangana. PAN AJXPR5149R (Appellant) (Respondent) For Assessee : CA P. Murali Mohan Rao For Revenue : Shri Gurpreet Singh, Sr. AR Date of Hearing : 12.06.2025 Date of Pronouncement : 30.06.2025 ORDER PER BENCH : These 04 appeals ITA.Nos…

Ram Mohana Reddy Baddigam, Guntur vs. DCIT., Central Circle-3(4), Hyderabad

Accordingly, the grounds raised by the assessee are allowed

ITA 420/HYD/2025[2017-18]Status: DisposedITAT Hyderabad30 Jun 2025AY 2017-18

Bench: Shri Vijay Pal Rao & Shri Manjunatha G

For Appellant: CA P. Murali Mohan RaoFor Respondent: Shri Gurpreet Singh, Sr. AR
Section 153CSection 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD “A” BENCH: HYDERABAD BEFORE SHRI VIJAY PAL RAO, VICE PRESIDENT AND SHRI MANJUNATHA G, ACCOUNTANT MEMBER ITA.Nos.419, 420, 421 & 422/Hyd./2025 Assessment Years 2016-2017, 2017-2018, 2018-2019 & 2019-2020 Ram Mohan Reddy Baddigam, Tadepalli, The DCIT, Central Circle-3(4), Guntur Dist., 522 501. vs. Hyderabad – 500 004. Andhra Pradesh Telangana. PAN AJXPR5149R (Appellant) (Respondent) For Assessee : CA P. Murali Mohan Rao For Revenue : Shri Gurpreet Singh, Sr. AR Date of Hearing : 12.06.2025 Date of Pronouncement : 30.06.2025 ORDER PER BENCH : These 04 appeals ITA.Nos…

Ram Mohana Reddy Baddigam, Guntur vs. DCIT., Central Circle-3(4), Hyderabad

Accordingly, the grounds raised by the assessee are allowed

ITA 419/HYD/2025[2016-17]Status: DisposedITAT Hyderabad30 Jun 2025AY 2016-17

Bench: Shri Vijay Pal Rao & Shri Manjunatha G

For Appellant: CA P. Murali Mohan RaoFor Respondent: Shri Gurpreet Singh, Sr. AR
Section 153CSection 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD “A” BENCH: HYDERABAD BEFORE SHRI VIJAY PAL RAO, VICE PRESIDENT AND SHRI MANJUNATHA G, ACCOUNTANT MEMBER ITA.Nos.419, 420, 421 & 422/Hyd./2025 Assessment Years 2016-2017, 2017-2018, 2018-2019 & 2019-2020 Ram Mohan Reddy Baddigam, Tadepalli, The DCIT, Central Circle-3(4), Guntur Dist., 522 501. vs. Hyderabad – 500 004. Andhra Pradesh Telangana. PAN AJXPR5149R (Appellant) (Respondent) For Assessee : CA P. Murali Mohan Rao For Revenue : Shri Gurpreet Singh, Sr. AR Date of Hearing : 12.06.2025 Date of Pronouncement : 30.06.2025 ORDER PER BENCH : These 04 appeals ITA.Nos…

D.C.I.T., CC - 3(2), Kolkata vs. M/S. Salarpuria Properties Pvt. Ltd., Kolkata

In the result, appeals of the assessee as well as of the revenue are dismissed and cross objection of the assessee is allowed

ITA 736/KOL/2022[2005-2006]Status: DisposedITAT Kolkata24 May 2023AY 2005-2006

Bench: Shri Sanjay Garg & Shri Girish Agrawalassessment Year: 2005-06 Salarpuria Properties Pvt. Deputy Commissioner Of Ltd., C/O, M/S. Salarpuria Income-Tax, Circle- 1, Jajodia & Co., 3Rd Floor, 7, Vs. Kolkata. Chittaranjan Avenue, Kolkata-700072. (Pan: Aagcs8492P) (Appellant) (Respondent) & Assessment Year: 2005-06 Deputy Commissioner Of Salarpuria Properties Pvt. Vs. Income-Tax, Central Circle- Ltd., 3(2), Kolkata. (Appellant) (Respondent) & C.O. No.3/Kol/2023 In Ita No.736/Kol/2022 Assessment Year: 2005-06 Salarpuria Properties Pvt. Deputy Commissioner Of Vs. Ltd., Income-Tax, Central Circle- 3(2), Kolkata. (Cross Objector) (Respondent)

For Appellant: Shri S. Jhajaria, ARFor Respondent: Shri G. Hukugha Sema, CIT
Section 143(3)Section 147Section 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH KOLKATA BEFORE SHRI SANJAY GARG, JUDICIAL MEMBER AND SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER Assessment Year: 2005-06 Salarpuria Properties Pvt. Deputy Commissioner of Ltd., C/o, M/s. Salarpuria Income-tax, Circle- 1, Jajodia & Co., 3rd floor, 7, Vs. Kolkata. Chittaranjan Avenue, Kolkata-700072. (PAN: AAGCS8492P) (Appellant) (Respondent) & Assessment Year: 2005-06 Deputy Commissioner of Salarpuria Properties Pvt. Vs. Income-tax, Central Circle- Ltd., 3(2), Kolkata. (Appellant) (Respondent) & C.O. No.3/Kol/2023 In ITA No.736/Kol/2022 Assessment Year: 2005-06 Salarpuria…

M/S Salarpuria Properties Pvt Ltd., Kolkata vs. D.C.I.T., CC-3(2), Kolkata

In the result, appeals of the assessee as well as of the revenue are dismissed and cross objection of the assessee is allowed

ITA 2502/KOL/2019[2005-06]Status: DisposedITAT Kolkata24 May 2023AY 2005-06

Bench: Shri Sanjay Garg & Shri Girish Agrawalassessment Year: 2005-06 Salarpuria Properties Pvt. Deputy Commissioner Of Ltd., C/O, M/S. Salarpuria Income-Tax, Circle- 1, Jajodia & Co., 3Rd Floor, 7, Vs. Kolkata. Chittaranjan Avenue, Kolkata-700072. (Pan: Aagcs8492P) (Appellant) (Respondent) & Assessment Year: 2005-06 Deputy Commissioner Of Salarpuria Properties Pvt. Vs. Income-Tax, Central Circle- Ltd., 3(2), Kolkata. (Appellant) (Respondent) & C.O. No.3/Kol/2023 In Ita No.736/Kol/2022 Assessment Year: 2005-06 Salarpuria Properties Pvt. Deputy Commissioner Of Vs. Ltd., Income-Tax, Central Circle- 3(2), Kolkata. (Cross Objector) (Respondent)

For Appellant: Shri S. Jhajaria, ARFor Respondent: Shri G. Hukugha Sema, CIT
Section 143(3)Section 147Section 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH KOLKATA BEFORE SHRI SANJAY GARG, JUDICIAL MEMBER AND SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER Assessment Year: 2005-06 Salarpuria Properties Pvt. Deputy Commissioner of Ltd., C/o, M/s. Salarpuria Income-tax, Circle- 1, Jajodia & Co., 3rd floor, 7, Vs. Kolkata. Chittaranjan Avenue, Kolkata-700072. (PAN: AAGCS8492P) (Appellant) (Respondent) & Assessment Year: 2005-06 Deputy Commissioner of Salarpuria Properties Pvt. Vs. Income-tax, Central Circle- Ltd., 3(2), Kolkata. (Appellant) (Respondent) & C.O. No.3/Kol/2023 In ITA No.736/Kol/2022 Assessment Year: 2005-06 Salarpuria…

ACIT, Central Circle-2(2), Hyderabad vs. Lingiah Amidyala, Hyderabad

In the result, the appeal of the Revenue is dismissed

ITA 702/HYD/2022[2019-20]Status: DisposedITAT Hyderabad26 Apr 2023AY 2019-20

Bench: Shri Rama Kanta Panda & Shri Laliet Kumar

For Appellant: Sri H. SrinivasuluFor Respondent: Sri Kumar Adithya
Section 132Section 143(1)Section 143(2)Section 153ASection 292C

…veen Juneja – Delhi High Court. 9. DCIT, Central-1, Bhopal Vs. Jasjeet Singh Walia – ITA No.183/Ind/2020. 10. ACIT Vs. Ld. DR. Kamala Prasad – 3 ITR (Trib) 533. 11. Zinab Investment (P) Ltd. Vs. DCIT – ITA 783/Hyd/2020. 12. Gyan Kumar Aggarwal Vs. ACIT – 2013 30 Taxmann.com 114. 13. PCIT Vs. Delco India (P) Ltd. of Delhi High Court – (2016) 67 taxmann.com 357. 10. In rebuttal, the ld. DR had submitted that burden of proof to rebut the contents of document found during the course of search lies on the assessee and he relied upon section 132(4a) and section 292C of the Act. Besides the above, he also relied upon se…

Ballela Sai Sree, Nellore vs. ACIT, Central Circle-2(3), Hyderabad

In the result, the appeal of assessee in ITA

ITA 9/HYD/2023[2018-19]Status: DisposedITAT Hyderabad28 Feb 2023AY 2018-19

Bench: Shri R.K. Panda & Shri Laliet Kumarsl.No.

Section 132Section 139(1)Section 153CSection 69

…आयकर अपीलीय अधिकरण, हैदराबाद पीठ IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘A‘ Bench, Hyderabad Before Shri R.K. Panda, Accountant Member AND Shri Laliet Kumar, Judicial Member Sl.No. ITA No Assessee Revenue A.Y 1 Gavireddygari ACIT central 2018-19 3/Hyd/2023 Aparna Kalyani, Circle 2(3), Anantapur Hyderabad PAN:ABIPG3993P 2 4/Hyd/2023 Gavireddygari Hari -do- -do- Koshore Reddy, Anantapur PAN:ABIPG3991R 3 5/Hyd/2023 Isanaka Mastan -do- 2019-20 Reddy Hyderabad PAN:AJRPM1992K 4 6/Hyd/2023 Boorra Praveena -do- -do- Hyderabad PAN:AUBPB5885F 5 7/Hyd/2023 Andem Sandhya -do- -do- Reddy Ranga Reddy PAN:AFQPA3437A 6…

Karthik Raghupathi Reddy Padi, Hyderabad vs. ACIT, Central Circle-2(3), Hyderabad

In the result, the appeal of assessee in ITA

ITA 83/HYD/2023[2019-20]Status: DisposedITAT Hyderabad28 Feb 2023AY 2019-20

Bench: Shri R.K. Panda & Shri Laliet Kumarsl.No.

Section 132Section 139(1)Section 153CSection 69

…आयकर अपीलीय अधिकरण, हैदराबाद पीठ IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘A‘ Bench, Hyderabad Before Shri R.K. Panda, Accountant Member AND Shri Laliet Kumar, Judicial Member Sl.No. ITA No Assessee Revenue A.Y 1 Gavireddygari ACIT central 2018-19 3/Hyd/2023 Aparna Kalyani, Circle 2(3), Anantapur Hyderabad PAN:ABIPG3993P 2 4/Hyd/2023 Gavireddygari Hari -do- -do- Koshore Reddy, Anantapur PAN:ABIPG3991R 3 5/Hyd/2023 Isanaka Mastan -do- 2019-20 Reddy Hyderabad PAN:AJRPM1992K 4 6/Hyd/2023 Boorra Praveena -do- -do- Hyderabad PAN:AUBPB5885F 5 7/Hyd/2023 Andem Sandhya -do- -do- Reddy Ranga Reddy PAN:AFQPA3437A 6…

Kaushik Reddy Padi, Hyderabad vs. ACIT, Central Circle-2(3), Hyderabad

In the result, the appeal of assessee in ITA

ITA 82/HYD/2023[2018-19]Status: DisposedITAT Hyderabad28 Feb 2023AY 2018-19

Bench: Shri R.K. Panda & Shri Laliet Kumarsl.No.

Section 132Section 139(1)Section 153CSection 69

…आयकर अपीलीय अधिकरण, हैदराबाद पीठ IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘A‘ Bench, Hyderabad Before Shri R.K. Panda, Accountant Member AND Shri Laliet Kumar, Judicial Member Sl.No. ITA No Assessee Revenue A.Y 1 Gavireddygari ACIT central 2018-19 3/Hyd/2023 Aparna Kalyani, Circle 2(3), Anantapur Hyderabad PAN:ABIPG3993P 2 4/Hyd/2023 Gavireddygari Hari -do- -do- Koshore Reddy, Anantapur PAN:ABIPG3991R 3 5/Hyd/2023 Isanaka Mastan -do- 2019-20 Reddy Hyderabad PAN:AJRPM1992K 4 6/Hyd/2023 Boorra Praveena -do- -do- Hyderabad PAN:AUBPB5885F 5 7/Hyd/2023 Andem Sandhya -do- -do- Reddy Ranga Reddy PAN:AFQPA3437A 6…

Kaushik Reddy Padi, Hyderabad vs. ACIT, Central Circle-2(3), Hyderabad

In the result, the appeal of assessee in ITA

ITA 81/HYD/2023[2017-18]Status: DisposedITAT Hyderabad28 Feb 2023AY 2017-18

Bench: Shri R.K. Panda & Shri Laliet Kumarsl.No.

Section 132Section 139(1)Section 153CSection 69

…आयकर अपीलीय अधिकरण, हैदराबाद पीठ IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘A‘ Bench, Hyderabad Before Shri R.K. Panda, Accountant Member AND Shri Laliet Kumar, Judicial Member Sl.No. ITA No Assessee Revenue A.Y 1 Gavireddygari ACIT central 2018-19 3/Hyd/2023 Aparna Kalyani, Circle 2(3), Anantapur Hyderabad PAN:ABIPG3993P 2 4/Hyd/2023 Gavireddygari Hari -do- -do- Koshore Reddy, Anantapur PAN:ABIPG3991R 3 5/Hyd/2023 Isanaka Mastan -do- 2019-20 Reddy Hyderabad PAN:AJRPM1992K 4 6/Hyd/2023 Boorra Praveena -do- -do- Hyderabad PAN:AUBPB5885F 5 7/Hyd/2023 Andem Sandhya -do- -do- Reddy Ranga Reddy PAN:AFQPA3437A 6…

Sainath Reddy Padi, Hyderabad vs. ACIT, Central Circle-2(3), Hyderabad

In the result, the appeal of assessee in ITA

ITA 80/HYD/2023[2018-19]Status: DisposedITAT Hyderabad28 Feb 2023AY 2018-19

Bench: Shri R.K. Panda & Shri Laliet Kumarsl.No.

Section 132Section 139(1)Section 153CSection 69

…आयकर अपीलीय अधिकरण, हैदराबाद पीठ IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘A‘ Bench, Hyderabad Before Shri R.K. Panda, Accountant Member AND Shri Laliet Kumar, Judicial Member Sl.No. ITA No Assessee Revenue A.Y 1 Gavireddygari ACIT central 2018-19 3/Hyd/2023 Aparna Kalyani, Circle 2(3), Anantapur Hyderabad PAN:ABIPG3993P 2 4/Hyd/2023 Gavireddygari Hari -do- -do- Koshore Reddy, Anantapur PAN:ABIPG3991R 3 5/Hyd/2023 Isanaka Mastan -do- 2019-20 Reddy Hyderabad PAN:AJRPM1992K 4 6/Hyd/2023 Boorra Praveena -do- -do- Hyderabad PAN:AUBPB5885F 5 7/Hyd/2023 Andem Sandhya -do- -do- Reddy Ranga Reddy PAN:AFQPA3437A 6…

Ballela Sai Sree, Nellore vs. ACIT, Central Circle-2(3), Hyderabad

In the result, the appeal of assessee in ITA

ITA 8/HYD/2023[2017-18]Status: DisposedITAT Hyderabad28 Feb 2023AY 2017-18

Bench: Shri R.K. Panda & Shri Laliet Kumarsl.No.

Section 132Section 139(1)Section 153CSection 69

…आयकर अपीलीय अधिकरण, हैदराबाद पीठ IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘A‘ Bench, Hyderabad Before Shri R.K. Panda, Accountant Member AND Shri Laliet Kumar, Judicial Member Sl.No. ITA No Assessee Revenue A.Y 1 Gavireddygari ACIT central 2018-19 3/Hyd/2023 Aparna Kalyani, Circle 2(3), Anantapur Hyderabad PAN:ABIPG3993P 2 4/Hyd/2023 Gavireddygari Hari -do- -do- Koshore Reddy, Anantapur PAN:ABIPG3991R 3 5/Hyd/2023 Isanaka Mastan -do- 2019-20 Reddy Hyderabad PAN:AJRPM1992K 4 6/Hyd/2023 Boorra Praveena -do- -do- Hyderabad PAN:AUBPB5885F 5 7/Hyd/2023 Andem Sandhya -do- -do- Reddy Ranga Reddy PAN:AFQPA3437A 6…

Sainath Reddy Padi, Hyderabad vs. ACIT, Central Circle-2(3), Hyderabad

In the result, the appeal of assessee in ITA

ITA 79/HYD/2023[2017-18]Status: DisposedITAT Hyderabad28 Feb 2023AY 2017-18

Bench: Shri R.K. Panda & Shri Laliet Kumarsl.No.

Section 132Section 139(1)Section 153CSection 69

…आयकर अपीलीय अधिकरण, हैदराबाद पीठ IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘A‘ Bench, Hyderabad Before Shri R.K. Panda, Accountant Member AND Shri Laliet Kumar, Judicial Member Sl.No. ITA No Assessee Revenue A.Y 1 Gavireddygari ACIT central 2018-19 3/Hyd/2023 Aparna Kalyani, Circle 2(3), Anantapur Hyderabad PAN:ABIPG3993P 2 4/Hyd/2023 Gavireddygari Hari -do- -do- Koshore Reddy, Anantapur PAN:ABIPG3991R 3 5/Hyd/2023 Isanaka Mastan -do- 2019-20 Reddy Hyderabad PAN:AJRPM1992K 4 6/Hyd/2023 Boorra Praveena -do- -do- Hyderabad PAN:AUBPB5885F 5 7/Hyd/2023 Andem Sandhya -do- -do- Reddy Ranga Reddy PAN:AFQPA3437A 6…

Rajesh Kumar Surana, R R Dist vs. ACIT, Central Circle-2(3), Hyderabad

In the result, the appeal of assessee in ITA

ITA 78/HYD/2023[2019-20]Status: DisposedITAT Hyderabad28 Feb 2023AY 2019-20

Bench: Shri R.K. Panda & Shri Laliet Kumarsl.No.

Section 132Section 139(1)Section 153CSection 69

…आयकर अपीलीय अधिकरण, हैदराबाद पीठ IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘A‘ Bench, Hyderabad Before Shri R.K. Panda, Accountant Member AND Shri Laliet Kumar, Judicial Member Sl.No. ITA No Assessee Revenue A.Y 1 Gavireddygari ACIT central 2018-19 3/Hyd/2023 Aparna Kalyani, Circle 2(3), Anantapur Hyderabad PAN:ABIPG3993P 2 4/Hyd/2023 Gavireddygari Hari -do- -do- Koshore Reddy, Anantapur PAN:ABIPG3991R 3 5/Hyd/2023 Isanaka Mastan -do- 2019-20 Reddy Hyderabad PAN:AJRPM1992K 4 6/Hyd/2023 Boorra Praveena -do- -do- Hyderabad PAN:AUBPB5885F 5 7/Hyd/2023 Andem Sandhya -do- -do- Reddy Ranga Reddy PAN:AFQPA3437A 6…

Saritha Agarwal, Hyderabad vs. ACIT, Central Circle-2(3), Hyderabad

In the result, the appeal of assessee in ITA

ITA 77/HYD/2023[2018-19]Status: DisposedITAT Hyderabad28 Feb 2023AY 2018-19

Bench: Shri R.K. Panda & Shri Laliet Kumarsl.No.

Section 132Section 139(1)Section 153CSection 69

…आयकर अपीलीय अधिकरण, हैदराबाद पीठ IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘A‘ Bench, Hyderabad Before Shri R.K. Panda, Accountant Member AND Shri Laliet Kumar, Judicial Member Sl.No. ITA No Assessee Revenue A.Y 1 Gavireddygari ACIT central 2018-19 3/Hyd/2023 Aparna Kalyani, Circle 2(3), Anantapur Hyderabad PAN:ABIPG3993P 2 4/Hyd/2023 Gavireddygari Hari -do- -do- Koshore Reddy, Anantapur PAN:ABIPG3991R 3 5/Hyd/2023 Isanaka Mastan -do- 2019-20 Reddy Hyderabad PAN:AJRPM1992K 4 6/Hyd/2023 Boorra Praveena -do- -do- Hyderabad PAN:AUBPB5885F 5 7/Hyd/2023 Andem Sandhya -do- -do- Reddy Ranga Reddy PAN:AFQPA3437A 6…

Saritha Agarwal, Hyderabad vs. ACIT, Central Circle-2(3), Hyderabad

In the result, the appeal of assessee in ITA

ITA 76/HYD/2023[2017-18]Status: DisposedITAT Hyderabad28 Feb 2023AY 2017-18

Bench: Shri R.K. Panda & Shri Laliet Kumarsl.No.

Section 132Section 139(1)Section 153CSection 69

…आयकर अपीलीय अधिकरण, हैदराबाद पीठ IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘A‘ Bench, Hyderabad Before Shri R.K. Panda, Accountant Member AND Shri Laliet Kumar, Judicial Member Sl.No. ITA No Assessee Revenue A.Y 1 Gavireddygari ACIT central 2018-19 3/Hyd/2023 Aparna Kalyani, Circle 2(3), Anantapur Hyderabad PAN:ABIPG3993P 2 4/Hyd/2023 Gavireddygari Hari -do- -do- Koshore Reddy, Anantapur PAN:ABIPG3991R 3 5/Hyd/2023 Isanaka Mastan -do- 2019-20 Reddy Hyderabad PAN:AJRPM1992K 4 6/Hyd/2023 Boorra Praveena -do- -do- Hyderabad PAN:AUBPB5885F 5 7/Hyd/2023 Andem Sandhya -do- -do- Reddy Ranga Reddy PAN:AFQPA3437A 6…

Saritha Agarwal, Hyderabad vs. ACIT, Central Circle-2(3), Hyderabad

In the result, the appeal of assessee in ITA

ITA 75/HYD/2023[2016-17]Status: DisposedITAT Hyderabad28 Feb 2023AY 2016-17

Bench: Shri R.K. Panda & Shri Laliet Kumarsl.No.

Section 132Section 139(1)Section 153CSection 69

…आयकर अपीलीय अधिकरण, हैदराबाद पीठ IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘A‘ Bench, Hyderabad Before Shri R.K. Panda, Accountant Member AND Shri Laliet Kumar, Judicial Member Sl.No. ITA No Assessee Revenue A.Y 1 Gavireddygari ACIT central 2018-19 3/Hyd/2023 Aparna Kalyani, Circle 2(3), Anantapur Hyderabad PAN:ABIPG3993P 2 4/Hyd/2023 Gavireddygari Hari -do- -do- Koshore Reddy, Anantapur PAN:ABIPG3991R 3 5/Hyd/2023 Isanaka Mastan -do- 2019-20 Reddy Hyderabad PAN:AJRPM1992K 4 6/Hyd/2023 Boorra Praveena -do- -do- Hyderabad PAN:AUBPB5885F 5 7/Hyd/2023 Andem Sandhya -do- -do- Reddy Ranga Reddy PAN:AFQPA3437A 6…

Andem Sandhya Reddy, Ranga Reddy vs. ACIT, Central Circle-2(3), Hyderabad

In the result, the appeal of assessee in ITA

ITA 7/HYD/2023[2019-20]Status: DisposedITAT Hyderabad28 Feb 2023AY 2019-20

Bench: Shri R.K. Panda & Shri Laliet Kumarsl.No.

Section 132Section 139(1)Section 153CSection 69

…आयकर अपीलीय अधिकरण, हैदराबाद पीठ IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘A‘ Bench, Hyderabad Before Shri R.K. Panda, Accountant Member AND Shri Laliet Kumar, Judicial Member Sl.No. ITA No Assessee Revenue A.Y 1 Gavireddygari ACIT central 2018-19 3/Hyd/2023 Aparna Kalyani, Circle 2(3), Anantapur Hyderabad PAN:ABIPG3993P 2 4/Hyd/2023 Gavireddygari Hari -do- -do- Koshore Reddy, Anantapur PAN:ABIPG3991R 3 5/Hyd/2023 Isanaka Mastan -do- 2019-20 Reddy Hyderabad PAN:AJRPM1992K 4 6/Hyd/2023 Boorra Praveena -do- -do- Hyderabad PAN:AUBPB5885F 5 7/Hyd/2023 Andem Sandhya -do- -do- Reddy Ranga Reddy PAN:AFQPA3437A 6…

Borra Praveena, Hyderabad vs. ACIT, Central Circle-2(3), Hyderabad

In the result, the appeal of assessee in ITA

ITA 6/HYD/2023[2019-20]Status: DisposedITAT Hyderabad28 Feb 2023AY 2019-20

Bench: Shri R.K. Panda & Shri Laliet Kumarsl.No.

Section 132Section 139(1)Section 153CSection 69

…आयकर अपीलीय अधिकरण, हैदराबाद पीठ IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘A‘ Bench, Hyderabad Before Shri R.K. Panda, Accountant Member AND Shri Laliet Kumar, Judicial Member Sl.No. ITA No Assessee Revenue A.Y 1 Gavireddygari ACIT central 2018-19 3/Hyd/2023 Aparna Kalyani, Circle 2(3), Anantapur Hyderabad PAN:ABIPG3993P 2 4/Hyd/2023 Gavireddygari Hari -do- -do- Koshore Reddy, Anantapur PAN:ABIPG3991R 3 5/Hyd/2023 Isanaka Mastan -do- 2019-20 Reddy Hyderabad PAN:AJRPM1992K 4 6/Hyd/2023 Boorra Praveena -do- -do- Hyderabad PAN:AUBPB5885F 5 7/Hyd/2023 Andem Sandhya -do- -do- Reddy Ranga Reddy PAN:AFQPA3437A 6…

Gyankumar Agarwal (Ind.) v. Assistant Commissioner Income-tax (30 Taxmann.com 114) — Cited in 46 Judgments | BharatTax