What is (i) Smt.Dayawanti v. CIT authority for?

Notings on a scribbling pad are not inherently incriminatory and cannot be the sole basis for an addition without reference by the Assessing Officer or penalty order.

How many judgments cite (i) Smt.Dayawanti v. CIT?

23 judgments on BharatTax cite (i) Smt.Dayawanti v. CIT (47 Taxmann.com 375), spanning 2019 to 2023.

(i) Smt.Dayawanti v. CIT (47 Taxmann.com 375)

ACIT, CENTRAL CIRCLE-1(2), HYDERABAD vs. MAHENDER KUMAR AGARWAL, HYDERABAD

In the result, appeal of the Revenue is dismissed

ITA 370/HYD/2022[2019-20]Status: DisposedITAT Hyderabad22 Sept 2023AY 2019-20

Bench: Shri Rama Kanta Panda & Shri K.Narasimha Chary

For Appellant: Shri K.C. Devdas, ARFor Respondent: Shri Kumar Aditya, DR

Section 131Section 132Section 143(3)Section 271A

…आयकर अपीलीय अधिकरण, हैदराबाद पीठ में IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES “B”, HYDERABAD BEFORE SHRI RAMA KANTA PANDA, VICE PRESIDENT & SHRI K.NARASIMHA CHARY, JUDICIAL MEMBER आ.अपी.सं / ITA No. 370/Hyd/2022 (निर्धारण वर्ष / Assessment Year: 2019-20) Asst. Commissioner of Vs. Sri Mahender Kumar Agarwal, Income Tax, Hyderabad Central Circle-1(2), [PAN No. ABQPA4124J] Hyderabad अपीलार्थीर्थी / Appellant प्रत्‍यर्थी / Respondent निर्धारिती द्वारा / Assessee by: Shri K.C. Devdas, AR राजस्‍वजस्‍व द्वारा / Revenue by: Shri Kumar Aditya, DR सुनवाई की तारीख रीख/Date of hearing: 19/07/2023 घोषणा की त…

SARITHA SHIVAYYAGARI ,HYDERABAD vs. INCOME TAX OFFICER, WARD-11(3) , HYDERABAD

In the result, the appeal of the assessee is allowed

ITA 98/HYD/2020[2009-10]Status: DisposedITAT Hyderabad17 Oct 2022AY 2009-10

Bench: Shri R.K. Panda & Shri Laliet Kumarassessment Year: 2009-10 Smt. Saritha Shivayyagari Vs. Income Tax Officer Hyderabad. Ward 11(3) Pan:Bkqps0479M Hyderabad (Appellant) (Respondent) Assessee By: Shri P. Murali Mohan, Ca Revenue By: Shri Kumar Aditya, Dr Date Of Hearing: 03/10/2022 Date Of Pronouncement: 17/10/2022 O R D E R Per Laliet Kumar, J.M This Appeal Filed By The Assessee Is Directed Against The Order Dated 18.10.2019 Passed By The Learned Commissioner Of Income Tax (Appeals) – 1, Hyderabad Relating To A.Y.2009-10. 2. Although A Number Of Grounds Have Been Raised By The Assessee, However, These All Relate To The Order Of The Learned Cit (A) In Sustaining The Disallowance Of Rs.63,75,185/- Made By The Assessing Officer U/S 143(3) R.W.S. 147 Of The I.T. Act, 1961. Ita 98/Hyd/2020

For Appellant: Shri P. Murali Mohan, CAFor Respondent: Shri Kumar Aditya, DR

Section 131Section 142(1)Section 143(2)Section 143(3)Section 148

…आयकर अपीलीय अधिकरण, हैदराबाद पीठ IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘ B ‘ Bench, Hyderabad Before Shri R.K. Panda, Accountant Member AND Shri Laliet Kumar, Judicial Member Assessment Year: 2009-10 Smt. Saritha Shivayyagari Vs. Income Tax Officer Hyderabad. Ward 11(3) PAN:BKQPS0479M Hyderabad (Appellant) (Respondent) Assessee by: Shri P. Murali Mohan, CA Revenue by: Shri Kumar Aditya, DR Date of hearing: 03/10/2022 Date of pronouncement: 17/10/2022 O R D E R Per Laliet Kumar, J.M This appeal filed by the assessee is directed against the order dated 18.10.2019 passed by the learned Commissioner of Inc…

FMS DENTAL HOSPITALS PRIVATE LIMITED, HYDERABAD,HYDERABAD vs. ACIT, CIRCLE-17(1), HYDERABAD, HYDERABAD

In the result, the appeal of the assessee is allowed for statistical purposes

ITA 226/HYD/2017[2012-13]Status: DisposedITAT Hyderabad30 Jun 2022AY 2012-13

Bench: Before Shri Rama Kanta Panda & Shri Laliet Kumarassessment Year: 2012-13 M/S. Fms Dental Hospitals Vs. The Asst.Commissioner Of Private Limited, Income Tax, Koti, Hyderabad. Circle – 17(1), Hyderabad. Pan : Aaacf3014G (Appellant) (Respondent) Assessee By: Sri B. Statyanarayana Murthy, Ca Revenue By: Sri K.P.R.R. Murthy Date Of Hearing: 29.06.2022 Date Of Pronouncement: 30.06.2022 O R D E R Per Laliet Kumar, J.M. This Appeal Is Filed By The Assessee Feeling Aggrieved By The Order Of Learned Commissioner Of Income Tax (Appeals) – 5, Hyderabad Dt.30.11.2016 For The Assessment Year 2012-13 On The Following Grounds :

For Appellant: Sri B. Statyanarayana Murthy, CAFor Respondent: Sri K.P.R.R. Murthy

Section 143(1)Section 143(2)Section 143(3)Section 292C

…IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘ A ‘ Bench, Hyderabad Before Before Shri Rama Kanta Panda, Accountant Member AND Shri Laliet Kumar, Judicial Member Assessment Year: 2012-13 M/s. FMS Dental Hospitals Vs. The Asst.Commissioner of Private Limited, Income Tax, Koti, Hyderabad. Circle – 17(1), Hyderabad. PAN : AAACF3014G (Appellant) (Respondent) Assessee by: Sri B. Statyanarayana Murthy, CA Revenue by: Sri K.P.R.R. Murthy Date of hearing: 29.06.2022 Date of pronouncement: 30.06.2022 O R D E R Per Laliet Kumar, J.M. This appeal is filed by the assessee feeling aggrieved by the order of learned Commiss…

VIBHA AGROTECH LIMITED,HYDERABAD vs. DY. COMMISSIONER OF INCOME TAX , CIRCLE-17(2), HYDERABAD

In the result, the appeal of the assessee is partly allowed

ITA 179/HYD/2018[2013-14]Status: DisposedITAT Hyderabad28 Jun 2022AY 2013-14

Bench: Before Shri Rama Kanta Panda & Shri Laliet Kumarassessment Year: 2013-14 Vibha Agrotech Limited, Vs. The Dy.Commissioner Of Hyderabad. Income Tax, Circle – 17(2), Pan : Aaacv8157A Hyderabad. (Appellant) (Respondent) Assessee By: Sri Ca P. Murali Mohan Rao Revenue By: Dr. Rajendra Kumar, Cit Date Of Hearing: 23.06.2022 Date Of Pronouncement: 28.06.2022 O R D E R Per Laliet Kumar, J.M. This Appeal Is Filed By The Assessee Feeling Aggrieved By The Order Of Learned Commissioner Of Income Tax (Appeals) – 5, Hyderabad Dt.21.07.2017 For The Assessment Year 2013-14 On The Following Grounds :

For Appellant: Sri CA P. Murali Mohan RaoFor Respondent: Dr. Rajendra Kumar, CIT

Section 10(1)Section 14ASection 35Section 37(1)Section 44A

…IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘ A ‘ Bench, Hyderabad Before Before Shri Rama Kanta Panda, Accountant Member AND Shri Laliet Kumar, Judicial Member Assessment Year: 2013-14 Vibha Agrotech Limited, Vs. The Dy.Commissioner of Hyderabad. Income Tax, Circle – 17(2), PAN : AAACV8157A Hyderabad. (Appellant) (Respondent) Assessee by: Sri CA P. Murali Mohan Rao Revenue by: Dr. Rajendra Kumar, CIT Date of hearing: 23.06.2022 Date of pronouncement: 28.06.2022 O R D E R Per Laliet Kumar, J.M. This appeal is filed by the assessee feeling aggrieved by the order of learned Commissioner of Income Tax (Appeals)…

AJAZ FAROOQI ,SECUNDERABAD vs. DEPUTY COMMISSIONER OF INCOME TAX ,CENTRAL CIRCLE -3(4), HYDERABAD

In the result, appeal of the assessee in ITA No

ITA 786/HYD/2020[2017-18]Status: DisposedITAT Hyderabad27 Apr 2021AY 2017-18

Bench: Shri Satbeer Singh Godara & Laxmi Prasad Sahu

For Appellant: Shri P. Murali Mohana Rao

Section 132(4)Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES “B”: HYDERABAD (THROUGH VIRTUAL CONFERENCE) BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER and LAXMI PRASAD SAHU, ACCOUNTANT MEMBER ITA No. 786/H/2020 & CO No. 03/H/2021 Assessment Year: 2017-18 Ajaz Farooqi, Vs. Dy. Commissioner of Secunderabad. Income-tax, Central Circle – 3(4), PAN – AAFPF 5292G Hyderabad. (Appellant) (Respondent/ Cross Objector) Assessee by: Shri P. Murali Mohana Rao Revenue by Shri YVST Sai Date of hearing: 18/03/2021 Date of pronouncement: 29/04/2021 O R D E R PER L.P. SAHU, A.M.: This appeal filed by the assessee is directed again…

LAXMI NILAYA CONSTRUCTIONS,HYDERABAD vs. ASST. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2(3), HYDERABAD

In the result, appeals of the assessee for all the 3 AYs are partly allowed

ITA 1020/HYD/2018[2011-12]Status: DisposedITAT Hyderabad26 Nov 2019AY 2011-12

Bench: Smt. P. Madhavi Devi & Shri S. Rifaur Rahman

For Appellant: Shri K.A.Sai Prasad, ARFor Respondent: Shri Y.V.S.T.Sai, CIT-DR

Section 132Section 143(3)Section 153C

…IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES “B”, HYDERABAD BEFORE SMT. P. MADHAVI DEVI, JUDICIAL MEMBER AND SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER Appellant Respondent ITA No. Asst. Year 1018/Hyd/18 2009-10 Laxmi Nilaya The Asst. Constructions, Commissioner of 1019/Hyd/18 2010-11 HYDERABAD Income Tax, [PAN: AACFL2770Q] Central Circle-2(3), HYDERABAD 1020/Hyd/18 2011-12 For Assessee : Shri K.A.Sai Prasad, AR For Revenue : Shri Y.V.S.T.Sai, CIT-DR Date of Hearing : 28-08-2019 Date of Pronouncement : 26-11-2019 O R D E R PER Smt. P. MADHAVI DEVI, J.M. : These are assessee’s appeals for the AYs.2009-…

LAXMI NILAYA CONSTRUCTIONS,HYDERABAD vs. ASST. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2(3), HYDERABAD

In the result, appeals of the assessee for all the 3 AYs are partly allowed

ITA 1019/HYD/2018[2010-11]Status: DisposedITAT Hyderabad26 Nov 2019AY 2010-11

Bench: Smt. P. Madhavi Devi & Shri S. Rifaur Rahman

For Appellant: Shri K.A.Sai Prasad, ARFor Respondent: Shri Y.V.S.T.Sai, CIT-DR

Section 132Section 143(3)Section 153C

…IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES “B”, HYDERABAD BEFORE SMT. P. MADHAVI DEVI, JUDICIAL MEMBER AND SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER Appellant Respondent ITA No. Asst. Year 1018/Hyd/18 2009-10 Laxmi Nilaya The Asst. Constructions, Commissioner of 1019/Hyd/18 2010-11 HYDERABAD Income Tax, [PAN: AACFL2770Q] Central Circle-2(3), HYDERABAD 1020/Hyd/18 2011-12 For Assessee : Shri K.A.Sai Prasad, AR For Revenue : Shri Y.V.S.T.Sai, CIT-DR Date of Hearing : 28-08-2019 Date of Pronouncement : 26-11-2019 O R D E R PER Smt. P. MADHAVI DEVI, J.M. : These are assessee’s appeals for the AYs.2009-…

LAXMI NILAYA CONSTRUCTIONS,HYDERABAD vs. ASST. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2(3), HYDERABAD

In the result, appeals of the assessee for all the 3 AYs are partly allowed

ITA 1018/HYD/2018[2009-10]Status: DisposedITAT Hyderabad26 Nov 2019AY 2009-10

Bench: Smt. P. Madhavi Devi & Shri S. Rifaur Rahman

For Appellant: Shri K.A.Sai Prasad, ARFor Respondent: Shri Y.V.S.T.Sai, CIT-DR

Section 132Section 143(3)Section 153C

…IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES “B”, HYDERABAD BEFORE SMT. P. MADHAVI DEVI, JUDICIAL MEMBER AND SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER Appellant Respondent ITA No. Asst. Year 1018/Hyd/18 2009-10 Laxmi Nilaya The Asst. Constructions, Commissioner of 1019/Hyd/18 2010-11 HYDERABAD Income Tax, [PAN: AACFL2770Q] Central Circle-2(3), HYDERABAD 1020/Hyd/18 2011-12 For Assessee : Shri K.A.Sai Prasad, AR For Revenue : Shri Y.V.S.T.Sai, CIT-DR Date of Hearing : 28-08-2019 Date of Pronouncement : 26-11-2019 O R D E R PER Smt. P. MADHAVI DEVI, J.M. : These are assessee’s appeals for the AYs.2009-…