M/s SRS Mining v. UOI

141 Taxmann.com 272High Court2022#3249 most cited

What is M/s SRS Mining v. UOI authority for?

A retracted statement cannot be relied upon without corroboration, and cross-examination permission is not always required.

36

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2024 to 2025.

Also referred to as

SRS Mining v. UOI · 141 Taxmann.com 272 · retracted statement · hostile witness · corroboration · evidence · natural justice

Sections most often in play

Section 142(1)Section 148Section 132Section 40A(3)Section 133ASection 37(1)Section 153ASection 153C

Issues it is cited on

hundi transactionillegal paymentsection 133(a)section 40(3)section 65apublic servantsection 153(c)(1)retraction of statementtrue and full disclosureretracted statementsection 153(c)section 65b

Judgments citing M/s SRS Mining v. UOI

DCIT, Central Circle-2(3), Mumbai vs. Avinash Construction, Pune

In the result, the appeal of the Revenue is allowed

ITA 4245/MUM/2025[2017]Status: DisposedITAT Mumbai02 Dec 2025

Bench: Shri Vikram Singh Yadav & Shri Anikesh Banerjeeassessment Year : 2017-18 Dcit, Central Circle-2(3), Avinash Construction, Room No. 803, 8Th Floor, Abil House 2, Old Cgo Annexe Building, Vs. Ganesh Khind Road, M.K.Road, Range Hill Corner, Mumbai-400020. Pune-411007. Pan : Aaefa6358H (Appellant) (Respondent)

For Appellant: Shri Vijay MehtaFor Respondent: Shri Rajesh Kumar Yadav, CIT-DR
Section 132Section 153ASection 40A(3)Section 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI “A” BENCH : MUMBAI BEFORE SHRI VIKRAM SINGH YADAV, ACCOUNTANT MEMBER AND SHRI ANIKESH BANERJEE, JUDICIAL MEMBER Assessment Year : 2017-18 DCIT, Central Circle-2(3), Avinash Construction, Room No. 803, 8th Floor, Abil House 2, Old CGO Annexe Building, vs. Ganesh Khind Road, M.K.Road, Range Hill Corner, Mumbai-400020. Pune-411007. PAN : AAEFA6358H (Appellant) (Respondent) For Assessee : Shri Vijay Mehta For Revenue : Shri Rajesh Kumar Yadav, CIT-DR Date of Hearing : 15-09-2025 Date of Pronouncement : 02-12-2025 O R D E R PER VIKRAM SINGH YADAV, A.M : This is an appe…

Deputy Commissioner of Income Tax, Chennai vs. K S Palanisamy, Erode

In the result, the appeal filed by the Revenue is dismissed

ITA 660/CHNY/2025[2017-18]Status: DisposedITAT Chennai05 Aug 2025AY 2017-18

Bench: Shri George George Kand Ms. S. Padmavathyआयकरअपीलसं/.Ita No.660/Chny/2025 िनधा"रणवष"/Assessment Years: 2017-18 The Deputy Commissioner Of K.S. Palanisamy, Income Tax, Vs. Kuppagounden Valasu, Central Circle - 2(4), Avalpoondurai, Erode 638 115. Chennai. [Pan: Ajipp-8193-Q] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant By : Ms. E. Pavuna Sundari, Cit ""यथ" क" ओर से/Respondent By : Shri Y. Sridhar, F.C.A. सुनवाई क" तारीख/Date Of Hearing : 23.07.2025 घोषणा क" तारीख/Date Of Pronouncement : 05.08.2025 आदेश /O R D E R Per George George K: This Appeal At The Instance Of The Revenue Is Directed Against The Order Of The Commissioner Of Income Tax (Appeals) - 19, Chennai Dated 31.12.2024, Passed Under Section 250 Of The Income Tax Act, 1961 (Hereinafter Called ‘The Act’). The Relevant Assessment Year Is 2017-18. 2. The Solitary Issue Raised In The Appeal Is With Regard To Deletion Of Addition Made On Account Of Alleged Receipts From M/S. Srs Mining.

For Appellant: Ms. E. Pavuna Sundari, CITFor Respondent: Shri Y. Sridhar, F.C.A
Section 132Section 132(4)Section 139(1)Section 142(1)Section 143(2)Section 143(3)Section 153CSection 250Section 34

…आयकर अपीलीय अिधकरण,‘ए’ "यायपीठ,चे" IN THE INCOME TAX APPELLATE TRIBUNAL‘A’ BENCH, CHENNAI "ी जॉज" जॉज" के, उपा"" एवं सु"ी एस.प"ावती, लेखा सद" के सम" BEFORE SHRI GEORGE GEORGE K, VICE PRESIDENTAND Ms. S. PADMAVATHY, ACCOUNTANT MEMBER आयकरअपीलसं/.ITA No.660/CHNY/2025 िनधा"रणवष"/Assessment Years: 2017-18 The Deputy Commissioner of K.S. Palanisamy, Income Tax, Vs. Kuppagounden Valasu, Central Circle - 2(4), Avalpoondurai, Erode 638 115. Chennai. [PAN: AJIPP-8193-Q] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant by : Ms. E. Pavuna Sundari, CIT ""यथ" क" ओर से/Respondent by : Shri Y. Sridhar, F.C.A. स…

DCIT Central Circle-2(2) Chennai, Chennai vs. Thangamani Perumal Gounder, Pallipalayam

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

ITA 629/CHNY/2025[2016]Status: DisposedITAT Chennai04 Aug 2025

Bench: Shri George George Kand Ms. S. Padmavathyआयकरअपीलसं/.Ita Nos.:628 & 629/Chny/2025 िनधा"रणवष"/Assessment Years: 2015-16 & 2016-17 The Deputy Commissioner Of Thangamani Perumal Gounder, Income Tax, Vs. 5/6/183, Govindampalayam Central Circle - 2(2), Alampalayam, Pallipalayam 638 008. Chennai. [Pan: Abcpt-7700-K] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant By : Ms. E. Pavuna Sundari, Cit ""यथ" क" ओर से/Respondent By : Shri N. Arjun Raj, Advocate सुनवाई क" तारीख/Date Of Hearing : 23.07.2025 घोषणा क" तारीख/Date Of Pronouncement : 04.08.2025 आदेश /O R D E R Per George George K: These Two Appeals At The Instance Of The Revenue Are Directed Against Two Separate Orders Of The Commissioner Of Income Tax (Appeals) - 19, Chennai Both Dated 10.12.2024, Passed Under Section 250 Of The Income Tax Act, 1961 (Hereinafter Called ‘The Act’). The Relevant Assessment Years Are 2015-16 & 2016-17. 2. The Common Issue Involved In Both The Appeals, Hence, They Were Heard Together & Are Being Disposed Off By This Consolidated Order. The Ita Nos.628 & 629/Chny/2025

For Appellant: Ms. E. Pavuna Sundari, CITFor Respondent: Shri N. Arjun Raj, Advocate
Section 132Section 132(4)Section 142(1)Section 143(2)Section 153CSection 250

…आयकर अपीलीय अिधकरण,‘ए’ "यायपीठ,चे" IN THE INCOME TAX APPELLATE TRIBUNAL‘A’ BENCH, CHENNAI "ी जॉज" जॉज" के, उपा"" एवं सु"ी एस.प"ावती, लेखा सद" के सम" BEFORE SHRI GEORGE GEORGE K, VICE PRESIDENTAND Ms. S. PADMAVATHY, ACCOUNTANT MEMBER आयकरअपीलसं/.ITA Nos.:628 & 629/CHNY/2025 िनधा"रणवष"/Assessment Years: 2015-16 & 2016-17 The Deputy Commissioner of Thangamani Perumal Gounder, Income Tax, Vs. 5/6/183, Govindampalayam Central Circle - 2(2), Alampalayam, Pallipalayam 638 008. Chennai. [PAN: ABCPT-7700-K] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant by : Ms. E. Pavuna Sundari, CIT ""यथ" क" ओर से/Res…

Deputy Commissioner of Income Tax, Chennai vs. Chinnarasu Veeramani, Jolarpet

In the result, all the appeals stand dismissed

ITA 3319/CHNY/2024[2017-18]Status: DisposedITAT Chennai08 Jul 2025AY 2017-18

Bench: Hon’Ble Shri Aby T. Varkey, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am 1. आयकरअपील सं. / Ita No.3317/Chny/2024 (िनधा(रण वष( / Assessment Year: 2015-16) & 2. आयकरअपील सं. / Ita No.3318/Chny/2024 (िनधा(रण वष( / Assessment Year: 2016-17) & 3. आयकरअपील सं. / Ita No.3319/Chny/2024 (िनधा(रण वष( / Assessment Year: 2017-18) Dcit Shri Chinnarasu Veeramani बनाम/ Central Circle-2(4), 43A, Gandhi Road, Edayampatti Chennai. Chonnaakodiyur Village, Vs. Jolarpet-638 851 (Tn) "थायीलेखासं./जीआइआरसं./Pan/Gir No. Adkpv-3559-J (अपीलाथ"/Appellant) : (" थ" / Respondent) अपीलाथ" की ओर से/ Appellant By : Shri Shiva Srinivas (Cit) – Ld. Dr " थ" की ओर से/Respondent By : Shri B. Ramakrishna (Fca) & Shri Shrenik Chordia (Ca) – Ld. Ars सुनवाई की तारीख/Date Of Hearing : 01-05-2025 घोषणा की तारीख /Date Of Pronouncement : 08-07-2025 आदेश / O R D E R Manoj Kumar Aggarwal () 1. Aforesaid Appeals By Revenue For Assessment Years (Ay) 2015- 16, 2016-17 & 2017-18 Have Identical Facts. First, We Take Up Appeal For Ay 2015-16 Which Arises Out Of An Order Passed By Ld. Commissioner Of Income Tax (Appeals), Chennai-19 [Cit(A)] On 17-10-

For Appellant: Shri Shiva Srinivas (CIT) – Ld. DRFor Respondent: Shri B. Ramakrishna (FCA) &
Section 132Section 139Section 153CSection 69

…आयकर अपीलीय अिधकरण “बी” "ायपीठ चे"ई म"। IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, CHENNAI माननीय "ी एबी टी. वक", "ाियक सद" एवं माननीय "ी मनोज कुमार अ$वाल ,लेखा सद" के सम&। BEFORE HON’BLE SHRI ABY T. VARKEY, JM AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM 1. आयकरअपील सं. / ITA No.3317/Chny/2024 (िनधा(रण वष( / Assessment Year: 2015-16) & 2. आयकरअपील सं. / ITA No.3318/Chny/2024 (िनधा(रण वष( / Assessment Year: 2016-17) & 3. आयकरअपील सं. / ITA No.3319/Chny/2024 (िनधा(रण वष( / Assessment Year: 2017-18) DCIT Shri Chinnarasu Veeramani बनाम/ Central Circle-2(4), 43A, Gandhi Road, Edayampatti Chennai. Chonnaakodiyur Vi…

Deputy Commissioner of Income Tax, Chennai vs. Chinnarasu Veeramani, Jolarpet

In the result, all the appeals stand dismissed

ITA 3318/CHNY/2024[2016-17]Status: DisposedITAT Chennai08 Jul 2025AY 2016-17

Bench: Hon’Ble Shri Aby T. Varkey, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am 1. आयकरअपील सं. / Ita No.3317/Chny/2024 (िनधा(रण वष( / Assessment Year: 2015-16) & 2. आयकरअपील सं. / Ita No.3318/Chny/2024 (िनधा(रण वष( / Assessment Year: 2016-17) & 3. आयकरअपील सं. / Ita No.3319/Chny/2024 (िनधा(रण वष( / Assessment Year: 2017-18) Dcit Shri Chinnarasu Veeramani बनाम/ Central Circle-2(4), 43A, Gandhi Road, Edayampatti Chennai. Chonnaakodiyur Village, Vs. Jolarpet-638 851 (Tn) "थायीलेखासं./जीआइआरसं./Pan/Gir No. Adkpv-3559-J (अपीलाथ"/Appellant) : (" थ" / Respondent) अपीलाथ" की ओर से/ Appellant By : Shri Shiva Srinivas (Cit) – Ld. Dr " थ" की ओर से/Respondent By : Shri B. Ramakrishna (Fca) & Shri Shrenik Chordia (Ca) – Ld. Ars सुनवाई की तारीख/Date Of Hearing : 01-05-2025 घोषणा की तारीख /Date Of Pronouncement : 08-07-2025 आदेश / O R D E R Manoj Kumar Aggarwal () 1. Aforesaid Appeals By Revenue For Assessment Years (Ay) 2015- 16, 2016-17 & 2017-18 Have Identical Facts. First, We Take Up Appeal For Ay 2015-16 Which Arises Out Of An Order Passed By Ld. Commissioner Of Income Tax (Appeals), Chennai-19 [Cit(A)] On 17-10-

For Appellant: Shri Shiva Srinivas (CIT) – Ld. DRFor Respondent: Shri B. Ramakrishna (FCA) &
Section 132Section 139Section 153CSection 69

…आयकर अपीलीय अिधकरण “बी” "ायपीठ चे"ई म"। IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, CHENNAI माननीय "ी एबी टी. वक", "ाियक सद" एवं माननीय "ी मनोज कुमार अ$वाल ,लेखा सद" के सम&। BEFORE HON’BLE SHRI ABY T. VARKEY, JM AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM 1. आयकरअपील सं. / ITA No.3317/Chny/2024 (िनधा(रण वष( / Assessment Year: 2015-16) & 2. आयकरअपील सं. / ITA No.3318/Chny/2024 (िनधा(रण वष( / Assessment Year: 2016-17) & 3. आयकरअपील सं. / ITA No.3319/Chny/2024 (िनधा(रण वष( / Assessment Year: 2017-18) DCIT Shri Chinnarasu Veeramani बनाम/ Central Circle-2(4), 43A, Gandhi Road, Edayampatti Chennai. Chonnaakodiyur Vi…

Deputy Commissioner of Income Tax, Chennai vs. Chinnarasu Veeramani, Jolarpet

In the result, all the appeals stand dismissed

ITA 3317/CHNY/2024[2015-16]Status: DisposedITAT Chennai08 Jul 2025AY 2015-16

Bench: Hon’Ble Shri Aby T. Varkey, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am 1. आयकरअपील सं. / Ita No.3317/Chny/2024 (िनधा(रण वष( / Assessment Year: 2015-16) & 2. आयकरअपील सं. / Ita No.3318/Chny/2024 (िनधा(रण वष( / Assessment Year: 2016-17) & 3. आयकरअपील सं. / Ita No.3319/Chny/2024 (िनधा(रण वष( / Assessment Year: 2017-18) Dcit Shri Chinnarasu Veeramani बनाम/ Central Circle-2(4), 43A, Gandhi Road, Edayampatti Chennai. Chonnaakodiyur Village, Vs. Jolarpet-638 851 (Tn) "थायीलेखासं./जीआइआरसं./Pan/Gir No. Adkpv-3559-J (अपीलाथ"/Appellant) : (" थ" / Respondent) अपीलाथ" की ओर से/ Appellant By : Shri Shiva Srinivas (Cit) – Ld. Dr " थ" की ओर से/Respondent By : Shri B. Ramakrishna (Fca) & Shri Shrenik Chordia (Ca) – Ld. Ars सुनवाई की तारीख/Date Of Hearing : 01-05-2025 घोषणा की तारीख /Date Of Pronouncement : 08-07-2025 आदेश / O R D E R Manoj Kumar Aggarwal () 1. Aforesaid Appeals By Revenue For Assessment Years (Ay) 2015- 16, 2016-17 & 2017-18 Have Identical Facts. First, We Take Up Appeal For Ay 2015-16 Which Arises Out Of An Order Passed By Ld. Commissioner Of Income Tax (Appeals), Chennai-19 [Cit(A)] On 17-10-

For Appellant: Shri Shiva Srinivas (CIT) – Ld. DRFor Respondent: Shri B. Ramakrishna (FCA) &
Section 132Section 139Section 153CSection 69

…आयकर अपीलीय अिधकरण “बी” "ायपीठ चे"ई म"। IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, CHENNAI माननीय "ी एबी टी. वक", "ाियक सद" एवं माननीय "ी मनोज कुमार अ$वाल ,लेखा सद" के सम&। BEFORE HON’BLE SHRI ABY T. VARKEY, JM AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM 1. आयकरअपील सं. / ITA No.3317/Chny/2024 (िनधा(रण वष( / Assessment Year: 2015-16) & 2. आयकरअपील सं. / ITA No.3318/Chny/2024 (िनधा(रण वष( / Assessment Year: 2016-17) & 3. आयकरअपील सं. / ITA No.3319/Chny/2024 (िनधा(रण वष( / Assessment Year: 2017-18) DCIT Shri Chinnarasu Veeramani बनाम/ Central Circle-2(4), 43A, Gandhi Road, Edayampatti Chennai. Chonnaakodiyur Vi…

Deputy Commissioner of Income Tax, Vijayawada vs. Ns Healthcare Services Private Limited, Vijayawada

In the results, appeals filed by the revenue in ITA Nos

ITA 187/VIZ/2025[2022-23]Status: DisposedITAT Visakhapatnam18 Jun 2025AY 2022-23

Bench: Shri Veeravalli Durga Rao, Hon’Ble & Shri S Balakrishnan, Hon’Ble

Section 133Section 142(1)Section 148Section 148A

…6) 100 TTJ (Mumbai) 1006. (v) [2019] 110 taxmann.co,4 (Mumbai-Trib.) ITAT Mumbai Bench 'H' DCIT Central Circle-23Vs. Kanakia Hospitality (P) Ltd. vi) Dhanvarsa builders and developers pvtItdVs DCIT (2006) 102 ITD 375(Pune trib). vii) SRS Mining Vs. UOI (2022)(141 Taxmann.com 272 (Madras High court). viii) Rainbow promoters Pvt. Ltd. vs ACIT reported in (2022) 139 taxmann.com332(Delhi-Trib). ix) Sri Kedar Nath Sawhney Vs ACIT by Hon'ble ITAT in ITA NO. 5191/Del/ 2019. 54. The submission of the Ld. DR is that the Ld. CIT(A) has erred in relying on the jurisdictional ITAT decision in the case of Smt Bommana Swarna R…

Deputy Commissioner of Income Tax, Vijayawada vs. Ns Healthcare Services Private Limited, Vijayawada

In the results, appeals filed by the revenue in ITA Nos

ITA 186/VIZ/2025[2021-22]Status: DisposedITAT Visakhapatnam18 Jun 2025AY 2021-22

Bench: Shri Veeravalli Durga Rao, Hon’Ble & Shri S Balakrishnan, Hon’Ble

Section 133Section 142(1)Section 148Section 148A

…6) 100 TTJ (Mumbai) 1006. (v) [2019] 110 taxmann.co,4 (Mumbai-Trib.) ITAT Mumbai Bench 'H' DCIT Central Circle-23Vs. Kanakia Hospitality (P) Ltd. vi) Dhanvarsa builders and developers pvtItdVs DCIT (2006) 102 ITD 375(Pune trib). vii) SRS Mining Vs. UOI (2022)(141 Taxmann.com 272 (Madras High court). viii) Rainbow promoters Pvt. Ltd. vs ACIT reported in (2022) 139 taxmann.com332(Delhi-Trib). ix) Sri Kedar Nath Sawhney Vs ACIT by Hon'ble ITAT in ITA NO. 5191/Del/ 2019. 54. The submission of the Ld. DR is that the Ld. CIT(A) has erred in relying on the jurisdictional ITAT decision in the case of Smt Bommana Swarna R…

Deputy Commissioner of Income Tax, Vijayawada vs. Ns Healthcare Services Private Limited, Vijayawada

In the results, appeals filed by the revenue in ITA Nos

ITA 185/VIZ/2025[2020-21]Status: DisposedITAT Visakhapatnam18 Jun 2025AY 2020-21

Bench: Shri Veeravalli Durga Rao, Hon’Ble & Shri S Balakrishnan, Hon’Ble

Section 133Section 142(1)Section 148Section 148A

…6) 100 TTJ (Mumbai) 1006. (v) [2019] 110 taxmann.co,4 (Mumbai-Trib.) ITAT Mumbai Bench 'H' DCIT Central Circle-23Vs. Kanakia Hospitality (P) Ltd. vi) Dhanvarsa builders and developers pvtItdVs DCIT (2006) 102 ITD 375(Pune trib). vii) SRS Mining Vs. UOI (2022)(141 Taxmann.com 272 (Madras High court). viii) Rainbow promoters Pvt. Ltd. vs ACIT reported in (2022) 139 taxmann.com332(Delhi-Trib). ix) Sri Kedar Nath Sawhney Vs ACIT by Hon'ble ITAT in ITA NO. 5191/Del/ 2019. 54. The submission of the Ld. DR is that the Ld. CIT(A) has erred in relying on the jurisdictional ITAT decision in the case of Smt Bommana Swarna R…

Deputy Commissioner of Income Tax, Vijayawada vs. Ns Healthcare Services Private Limited, Vijayawada

In the results, appeals filed by the revenue in ITA Nos

ITA 184/VIZ/2025[2019-20]Status: DisposedITAT Visakhapatnam18 Jun 2025AY 2019-20

Bench: Shri Veeravalli Durga Rao, Hon’Ble & Shri S Balakrishnan, Hon’Ble

Section 133Section 142(1)Section 148Section 148A

…6) 100 TTJ (Mumbai) 1006. (v) [2019] 110 taxmann.co,4 (Mumbai-Trib.) ITAT Mumbai Bench 'H' DCIT Central Circle-23Vs. Kanakia Hospitality (P) Ltd. vi) Dhanvarsa builders and developers pvtItdVs DCIT (2006) 102 ITD 375(Pune trib). vii) SRS Mining Vs. UOI (2022)(141 Taxmann.com 272 (Madras High court). viii) Rainbow promoters Pvt. Ltd. vs ACIT reported in (2022) 139 taxmann.com332(Delhi-Trib). ix) Sri Kedar Nath Sawhney Vs ACIT by Hon'ble ITAT in ITA NO. 5191/Del/ 2019. 54. The submission of the Ld. DR is that the Ld. CIT(A) has erred in relying on the jurisdictional ITAT decision in the case of Smt Bommana Swarna R…

Ns Healthcare Services Private Limited, Vijayawada vs. Assistant Commissioner of Income Tax, Central Circle-1, Vijayawada

In the results, appeals filed by the revenue in ITA Nos

ITA 148/VIZ/2025[2022-23]Status: DisposedITAT Visakhapatnam18 Jun 2025AY 2022-23

Bench: Shri Veeravalli Durga Rao, Hon’Ble & Shri S Balakrishnan, Hon’Ble

Section 133Section 142(1)Section 148Section 148A

…6) 100 TTJ (Mumbai) 1006. (v) [2019] 110 taxmann.co,4 (Mumbai-Trib.) ITAT Mumbai Bench 'H' DCIT Central Circle-23Vs. Kanakia Hospitality (P) Ltd. vi) Dhanvarsa builders and developers pvtItdVs DCIT (2006) 102 ITD 375(Pune trib). vii) SRS Mining Vs. UOI (2022)(141 Taxmann.com 272 (Madras High court). viii) Rainbow promoters Pvt. Ltd. vs ACIT reported in (2022) 139 taxmann.com332(Delhi-Trib). ix) Sri Kedar Nath Sawhney Vs ACIT by Hon'ble ITAT in ITA NO. 5191/Del/ 2019. 54. The submission of the Ld. DR is that the Ld. CIT(A) has erred in relying on the jurisdictional ITAT decision in the case of Smt Bommana Swarna R…

Ns Healthcare Services Private Limited, Vijayawada vs. Assistant Commissioner of Income Tax, Central Circle, Vijayawada

In the results, appeals filed by the revenue in ITA Nos

ITA 147/VIZ/2025[2021-22]Status: DisposedITAT Visakhapatnam18 Jun 2025AY 2021-22

Bench: Shri Veeravalli Durga Rao, Hon’Ble & Shri S Balakrishnan, Hon’Ble

Section 133Section 142(1)Section 148Section 148A

…6) 100 TTJ (Mumbai) 1006. (v) [2019] 110 taxmann.co,4 (Mumbai-Trib.) ITAT Mumbai Bench 'H' DCIT Central Circle-23Vs. Kanakia Hospitality (P) Ltd. vi) Dhanvarsa builders and developers pvtItdVs DCIT (2006) 102 ITD 375(Pune trib). vii) SRS Mining Vs. UOI (2022)(141 Taxmann.com 272 (Madras High court). viii) Rainbow promoters Pvt. Ltd. vs ACIT reported in (2022) 139 taxmann.com332(Delhi-Trib). ix) Sri Kedar Nath Sawhney Vs ACIT by Hon'ble ITAT in ITA NO. 5191/Del/ 2019. 54. The submission of the Ld. DR is that the Ld. CIT(A) has erred in relying on the jurisdictional ITAT decision in the case of Smt Bommana Swarna R…

Ns Healthcare Services Private Limited, Vijayawada vs. Assistant Commissioner of Income Tax, Central Circle, Vijayawada

In the results, appeals filed by the revenue in ITA Nos

ITA 146/VIZ/2025[2020-21]Status: DisposedITAT Visakhapatnam18 Jun 2025AY 2020-21

Bench: Shri Veeravalli Durga Rao, Hon’Ble & Shri S Balakrishnan, Hon’Ble

Section 133Section 142(1)Section 148Section 148A

…6) 100 TTJ (Mumbai) 1006. (v) [2019] 110 taxmann.co,4 (Mumbai-Trib.) ITAT Mumbai Bench 'H' DCIT Central Circle-23Vs. Kanakia Hospitality (P) Ltd. vi) Dhanvarsa builders and developers pvtItdVs DCIT (2006) 102 ITD 375(Pune trib). vii) SRS Mining Vs. UOI (2022)(141 Taxmann.com 272 (Madras High court). viii) Rainbow promoters Pvt. Ltd. vs ACIT reported in (2022) 139 taxmann.com332(Delhi-Trib). ix) Sri Kedar Nath Sawhney Vs ACIT by Hon'ble ITAT in ITA NO. 5191/Del/ 2019. 54. The submission of the Ld. DR is that the Ld. CIT(A) has erred in relying on the jurisdictional ITAT decision in the case of Smt Bommana Swarna R…

Ns Healthcare Services Private Limited, Vijayawada vs. Assistant Commissioner of Income Tax, Central Circle, Vijayawada

In the results, appeals filed by the revenue in ITA Nos

ITA 145/VIZ/2025[2019-20]Status: DisposedITAT Visakhapatnam18 Jun 2025AY 2019-20

Bench: Shri Veeravalli Durga Rao, Hon’Ble & Shri S Balakrishnan, Hon’Ble

Section 133Section 142(1)Section 148Section 148A

…6) 100 TTJ (Mumbai) 1006. (v) [2019] 110 taxmann.co,4 (Mumbai-Trib.) ITAT Mumbai Bench 'H' DCIT Central Circle-23Vs. Kanakia Hospitality (P) Ltd. vi) Dhanvarsa builders and developers pvtItdVs DCIT (2006) 102 ITD 375(Pune trib). vii) SRS Mining Vs. UOI (2022)(141 Taxmann.com 272 (Madras High court). viii) Rainbow promoters Pvt. Ltd. vs ACIT reported in (2022) 139 taxmann.com332(Delhi-Trib). ix) Sri Kedar Nath Sawhney Vs ACIT by Hon'ble ITAT in ITA NO. 5191/Del/ 2019. 54. The submission of the Ld. DR is that the Ld. CIT(A) has erred in relying on the jurisdictional ITAT decision in the case of Smt Bommana Swarna R…

Ajay Bakliwal, Kota vs. ACIT, Central Cirle, Kota

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

ITA 1277/JPR/2024[2015-16]Status: DisposedITAT Jaipur11 Apr 2025AY 2015-16
For Appellant: Shri Rajendra SisodiaFor Respondent: Shri Rajesh Ojha, CIT-DR
Section 132Section 132(1)Section 132(4)Section 139Section 143(3)Section 153ASection 250

…ision on merits in accordance with law. The question thus framed is answered in favour of revenue to the extent indicated above. The Ld.CIT(A) has further relied on the decision of Hon'ble Madras High Court in the case of SRS Mining vs. Union of India (2022) 141 Taxmann.com 272(Madras) to contend that the case was required to be dealt u/s 153A and not u/s 153C. His reliance on the said case is misplaced. In this case, the panchnamas issued contained the name of the firm as well as partners. The relevant observation of the Court is as under86. We have considered the rival submissions of the parties and find that…

Ajay Bakliwal, Kota vs. ACIT, Central Circle, Kota

ITA 1276/JPR/2024[2014-15]Status: DisposedITAT Jaipur11 Apr 2025AY 2014-15
For Appellant: Shri Rajendra SisodiaFor Respondent: Shri Rajesh Ojha, CIT-DR
Section 132Section 132(1)Section 132(4)Section 139Section 143(3)Section 153ASection 250

…vk;dj vihyh; vf/kdj.k] t;i qj U;k;ihB] t;i qj IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”A” JAIPUR Mk0 ,l- lhrky{eh] U;kf;d lnL; ,oa Jh jkBksM deys'k t;UrHkkbZ] ys[kk lnL; d s le{k BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, vk;dj vihy l a-@ITA Nos.1276 & 1277/JP/2024 fu/kZkj.k o"kZ@Assessment Years : 2014-15 & 2015-16 Ajay Bakliwal Vs. ACIT, C 6 Vallabh Bari, Vallabh Bari, Kota cuke Central Circle, Kota LFkk;h y s[kk la-@thvkb Zvkj la-@PAN/GIR No.: ABZPB 7775 P vihykFkhZ@Appellant i zR;Fkh Z@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Shri Rajendra Sisodia jktLo dh…

(Late) Laxman Rao Banapuram Rep by L/R B Rama Devi, Hyderabad vs. DCIT, Circle-14(1), Hyderabad

In the result appeal of the assessee for the assessment year 2017-2018 is dismissed

ITA 603/HYD/2022[2017-18]Status: DisposedITAT Hyderabad20 Mar 2025AY 2017-18

Bench: Shri Vijay Pal Rao & Shri Manjunatha G

For Appellant: CA KA Sai PrasadFor Respondent: Shri Srinath Sadanala, Sr. AR
Section 132Section 142Section 153ASection 54F

…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.601, 602 & 603/Hyd/2022 Assessment Years 2014-2015, 2015-2016 & 2017-2018 Smt. Rama Devi, Sri B. Pramod And Sri BV Santosh, Legal The DCIT(A), Circle-14(1), Heirs of (Late) Sri Laxman vs. Hyderabad. Rao Banapuram. Hyderabad. PAN AGHPB1590M (Appellant) (Respondent) For Assessee : CA KA Sai Prasad For Revenue : Shri Srinath Sadanala, Sr. AR Date of Hearing : 26.02.2025 Date of Pronouncement : 20.03.2025 ORDER PER MANJUNATHA G, A.M. : The above appeals have b…

(Late) Laxman Rao Banapuram, Rep by L/R B Rama Devi, Hyderabad vs. DCIT, Circle-14(1), Hyderabad

In the result appeal of the assessee for the assessment year 2017-2018 is dismissed

ITA 602/HYD/2022[2015-16]Status: DisposedITAT Hyderabad20 Mar 2025AY 2015-16

Bench: Shri Vijay Pal Rao & Shri Manjunatha G

For Appellant: CA KA Sai PrasadFor Respondent: Shri Srinath Sadanala, Sr. AR
Section 132Section 142Section 153ASection 54F

…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.601, 602 & 603/Hyd/2022 Assessment Years 2014-2015, 2015-2016 & 2017-2018 Smt. Rama Devi, Sri B. Pramod And Sri BV Santosh, Legal The DCIT(A), Circle-14(1), Heirs of (Late) Sri Laxman vs. Hyderabad. Rao Banapuram. Hyderabad. PAN AGHPB1590M (Appellant) (Respondent) For Assessee : CA KA Sai Prasad For Revenue : Shri Srinath Sadanala, Sr. AR Date of Hearing : 26.02.2025 Date of Pronouncement : 20.03.2025 ORDER PER MANJUNATHA G, A.M. : The above appeals have b…

(Late) Laxman Rao Banapuram Rep by L/R B Rama Devi, Hyderabad vs. DCIT-Circle-14(1), Hyderabad

In the result appeal of the assessee for the assessment year 2017-2018 is dismissed

ITA 601/HYD/2022[2014-15]Status: DisposedITAT Hyderabad20 Mar 2025AY 2014-15

Bench: Shri Vijay Pal Rao & Shri Manjunatha G

For Appellant: CA KA Sai PrasadFor Respondent: Shri Srinath Sadanala, Sr. AR
Section 132Section 142Section 153ASection 54F

…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.601, 602 & 603/Hyd/2022 Assessment Years 2014-2015, 2015-2016 & 2017-2018 Smt. Rama Devi, Sri B. Pramod And Sri BV Santosh, Legal The DCIT(A), Circle-14(1), Heirs of (Late) Sri Laxman vs. Hyderabad. Rao Banapuram. Hyderabad. PAN AGHPB1590M (Appellant) (Respondent) For Assessee : CA KA Sai Prasad For Revenue : Shri Srinath Sadanala, Sr. AR Date of Hearing : 26.02.2025 Date of Pronouncement : 20.03.2025 ORDER PER MANJUNATHA G, A.M. : The above appeals have b…

Deputy Commissioner of Income Tax, Chennai vs. Gopu Rajagopal, Chennai

In the result, both the appeal of the Revenue and cross objections

ITA 1811/CHNY/2024[2017-18]Status: DisposedITAT Chennai28 Feb 2025AY 2017-18

Bench: Shri Aby T. Varkey & Shri Amitabh Shukla

For Appellant: Mr.Vijay Mehta, CAFor Respondent: Mr.Nathala Ravi Babu, CIT
Section 132(4)Section 69A

…the Hon'ble let in other reliable evidence to corroborate the same. Similarly, the Hon'ble let in other reliable evidence to corroborate the same. Similarly, the Hon'ble Court in the case of M/s SRS mining Vs UOI (1 Court in the case of M/s SRS mining Vs UOI (141 Taxmann.com 272), at para 9, 41 Taxmann.com 272), at para 9, observed that the statement of Shri K Srinivasulu could not be relied upon as he observed that the statement of Shri K Srinivasulu could not be relied upon as he observed that the statement of Shri K Srinivasulu could not be relied upon as he turned hostile by giving specific retraction stateme…