PCIT v. TDI Infrastructure Ltd.

169 Taxmann.com 223High Court2024#15110 most cited
6

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2025 to 2025.

Sections most often in play

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

Issues it is cited on

section 131(1a)satisfaction notesection 132(1)loose paperssection 132asection 153csection 132(4)unexplained moneyincriminating materialsearch and seizureundisclosed incomesection 153

Judgments citing PCIT v. TDI Infrastructure Ltd.

MANOHAR FILAMENTS PVT LTD,DELHI vs. PCIT,CENTRAL-3, DELHI

In the result, the appeal of the assessee is partly allowed as indicated above

ITA 2645/DEL/2025[2017-18]Status: DisposedITAT Delhi31 Dec 2025AY 2017-18

Bench: Shri C.N. Prasad & Shri M. Balaganesh[Assessment Year: 2017-18 ] Manohar & Filaments Pvt. `Vs. Pcit, (Central)-3, Delhi Ltd, B-59, G. T. Karnal Road, Industrial, Area, New Delhi Pan No.Aaacm1116E Appellant Respondent

Section 153ASection 153CSection 153DSection 263

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH, ‘B’: NEW DELHI BEFORE SHRI C.N. PRASAD, JUDICIAL MEMBER AND SHRI M. BALAGANESH, ACCOUNTANT MEMBER [Assessment Year: 2017-18 ] Manohar & Filaments Pvt. `Vs. PCIT, (Central)-3, Delhi Ltd, B-59, G. T. Karnal Road, Industrial, Area, New Delhi PAN No.AAACM1116E Appellant Respondent Appellant by Sh. Amit Goel, CA Sh. Pranav Yadav, Advocate Respondent by Ms. Pooja Swaroop, CIT DR Date of Hearing 04.12.2025 Date of 31.12.2025 Pronouncement ORDER PER C.N. PRASAD, JM, This appeal is filed by the assessee against the order of the Ld.PCIT (Central)-3, Delhi vide order dated…

DCIT., CENTRAL CIRCLE-1(2), HYDERABAD vs. VPR MINING INFRASTRUCTURE PRIVATE LIMITED, NELLORE

In the result, appeal of the Revenue is dismissed

ITA 939/HYD/2025[2018-19]Status: DisposedITAT Hyderabad15 Oct 2025AY 2018-19

Bench: : Shri Vijay Pal Rao & Shri Manjunatha Gआ.अपी.सं /Ita No.939/Hyd./2025 िनधा"रण वष"/Assessment Year 2018-2019 The Dcit, Central Vpr Mining Vs. Infrastructure Private Circle-1(2), Hyderabad. Limited, Nellore. Pin -500 004. Pin – 524003 Andhra Pradesh Telangana. Pan Aaccv6733A (Appellant) (Respondent) िनधा""रती "ारा/Assessee By: Ca Mv Prasad राज" व "ारा/Revenue By:: Dr. Narendra Kumar Naik, Cit-Dr

For Appellant: CA MV PrasadFor Respondent: : Dr. Narendra Kumar Naik, CIT-DR
Section 132Section 143(3)Section 153C

…1 ITA.No.939/Hyd./2025 आयकर अपील"य अ"धकरण, हैदराबाद पीठ IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD “B” BENCH, HYDERABAD BEFORE : SHRI VIJAY PAL RAO, VICE PRESIDENT AND SHRI MANJUNATHA G, ACCOUNTANT MEMBER आ.अपी.सं /ITA No.939/Hyd./2025 िनधा"रण वष"/Assessment Year 2018-2019 The DCIT, Central VPR Mining vs. Infrastructure Private Circle-1(2), Hyderabad. Limited, NELLORE. PIN -500 004. PIN – 524003 Andhra Pradesh Telangana. PAN AACCV6733A (Appellant) (Respondent) िनधा""रती "ारा/Assessee by: CA MV Prasad राज" व "ारा/Revenue by:: Dr. Narendra Kumar Naik, CIT-DR सुनवाई की तारीख/Date of hearing: 03.09.2025 घोष…

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…

PCIT v. TDI Infrastructure Ltd. (169 Taxmann.com 223) — Cited in 6 Judgments | BharatTax