Pr. CIT v. Marg Ltd.

M/S Maheshwari Coal Benefication & Infrastructure P Ltd., Bilaspur vs. ACIT Central Circle 1(1), Nagpur

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant Mmber

…tion made on estimation of income is not valid and is liable to be quashed. In support of these arguments, the learned A.R. relied upon the following case laws:– (i) PCIT v. Forum Sales (P) Ltd (2024) 160 taxmann.com 93 (Del HC); (ii) PCIT v. Marg Ltd (2017) 396 ITR 580 (Mad HC); (iii) CIT v. Anil Kumar & Co (2016) 67 taxmann.com 278 (Kar HC); (iv) Subhendu Kumar Subudhi v. CIT (2022) 136 taxmann.com 87 (Ori HC); and (v) ACIT v. Intermedia Cable Communication P Ltd (2012) 19 taxmann.com 190 (Pune-Trib). 77. It is submitted that addition made of ` 8,55,87,852 for A.Y. 2018-19 on 40% estimation on backward extrap…

M/S Maheshwari Coal Benefication & Infrastructure P Ltd., Bilaspur vs. ACIT Central Circle 1(1), Nagpur

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant Mmber

…tion made on estimation of income is not valid and is liable to be quashed. In support of these arguments, the learned A.R. relied upon the following case laws:– (i) PCIT v. Forum Sales (P) Ltd (2024) 160 taxmann.com 93 (Del HC); (ii) PCIT v. Marg Ltd (2017) 396 ITR 580 (Mad HC); (iii) CIT v. Anil Kumar & Co (2016) 67 taxmann.com 278 (Kar HC); (iv) Subhendu Kumar Subudhi v. CIT (2022) 136 taxmann.com 87 (Ori HC); and (v) ACIT v. Intermedia Cable Communication P Ltd (2012) 19 taxmann.com 190 (Pune-Trib). 77. It is submitted that addition made of ` 8,55,87,852 for A.Y. 2018-19 on 40% estimation on backward extrap…

M/S Maheshwari Coal Benefication & Infrastructure P Ltd., Bilaspur vs. ACIT Central Circle 1(1), Nagpur

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant Mmber

…tion made on estimation of income is not valid and is liable to be quashed. In support of these arguments, the learned A.R. relied upon the following case laws:– (i) PCIT v. Forum Sales (P) Ltd (2024) 160 taxmann.com 93 (Del HC); (ii) PCIT v. Marg Ltd (2017) 396 ITR 580 (Mad HC); (iii) CIT v. Anil Kumar & Co (2016) 67 taxmann.com 278 (Kar HC); (iv) Subhendu Kumar Subudhi v. CIT (2022) 136 taxmann.com 87 (Ori HC); and (v) ACIT v. Intermedia Cable Communication P Ltd (2012) 19 taxmann.com 190 (Pune-Trib). 77. It is submitted that addition made of ` 8,55,87,852 for A.Y. 2018-19 on 40% estimation on backward extrap…

M/S Maheshwari Coal Benefication & Infrastructure P Ltd., Bilaspur vs. ACIT Central Circle 1(1), Nagpur

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant Mmber

…tion made on estimation of income is not valid and is liable to be quashed. In support of these arguments, the learned A.R. relied upon the following case laws:– (i) PCIT v. Forum Sales (P) Ltd (2024) 160 taxmann.com 93 (Del HC); (ii) PCIT v. Marg Ltd (2017) 396 ITR 580 (Mad HC); (iii) CIT v. Anil Kumar & Co (2016) 67 taxmann.com 278 (Kar HC); (iv) Subhendu Kumar Subudhi v. CIT (2022) 136 taxmann.com 87 (Ori HC); and (v) ACIT v. Intermedia Cable Communication P Ltd (2012) 19 taxmann.com 190 (Pune-Trib). 77. It is submitted that addition made of ` 8,55,87,852 for A.Y. 2018-19 on 40% estimation on backward extrap…

M/S Maheshwari Coal Benefication & Infrastructure P Ltd, Bilaspur vs. ACIT Central Circle 1(1), Nagpur

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant Mmber

…tion made on estimation of income is not valid and is liable to be quashed. In support of these arguments, the learned A.R. relied upon the following case laws:– (i) PCIT v. Forum Sales (P) Ltd (2024) 160 taxmann.com 93 (Del HC); (ii) PCIT v. Marg Ltd (2017) 396 ITR 580 (Mad HC); (iii) CIT v. Anil Kumar & Co (2016) 67 taxmann.com 278 (Kar HC); (iv) Subhendu Kumar Subudhi v. CIT (2022) 136 taxmann.com 87 (Ori HC); and (v) ACIT v. Intermedia Cable Communication P Ltd (2012) 19 taxmann.com 190 (Pune-Trib). 77. It is submitted that addition made of ` 8,55,87,852 for A.Y. 2018-19 on 40% estimation on backward extrap…

M/S Maheshwari Coal Benefication & Infrastructure P. Ltd, Bilaspur vs. ACIT Central Circle-1(1), Nagpur

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant Mmber

…tion made on estimation of income is not valid and is liable to be quashed. In support of these arguments, the learned A.R. relied upon the following case laws:– (i) PCIT v. Forum Sales (P) Ltd (2024) 160 taxmann.com 93 (Del HC); (ii) PCIT v. Marg Ltd (2017) 396 ITR 580 (Mad HC); (iii) CIT v. Anil Kumar & Co (2016) 67 taxmann.com 278 (Kar HC); (iv) Subhendu Kumar Subudhi v. CIT (2022) 136 taxmann.com 87 (Ori HC); and (v) ACIT v. Intermedia Cable Communication P Ltd (2012) 19 taxmann.com 190 (Pune-Trib). 77. It is submitted that addition made of ` 8,55,87,852 for A.Y. 2018-19 on 40% estimation on backward extrap…

M/S. Maa Tarini Minerals Pvt. Ltd., Rourkela vs. DCIT, Central Circle, Sambalpur

In the result, all the appeals of the assessee are allowed

Bench: Shri George Mathan & Shri Manish Agarwalआयकर अऩीऱ सं/Ita Nos.201-205/Ctk/2023 (ननधाारण वषा / Assessment Year : 2014-2015 To 2019-2020) M/S Tarini Minerals Pvt. Ltd. Vs Dcit, Central Circle, Sambalpur A-6, Commercial Estate, Civil Township, Rourkela-769004 Pan No. :Aaact 6489 P (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) .. ननधााररती की ओर से /Assessee By : Shri S.C.Bhadra, Ca राजस्व की ओर से /Revenue By : Shri Sanjay Kumar, Cit-Dr सुनवाई की तारीख / Date Of Hearing : 27/05/2024 घोषणा की तारीख/Date Of Pronouncement : 27/05/2024 आदेश / O R D E R Per Bench : These Are The Appeals Filed By The Assessee Against The Separate Orders Of The Ld. Cit(A)-2, Bhubaneswar, All Dated 31.03.2023 In The Following Appeals :-

…ks of Accounts. He has not rejected the account and applied section 145(3) of the Income Tax Act. For this proposition the assessee relies on the decision of Honourable Madras High Court in the case of PCIT vs. Marg Ltd., delivered on 20.07.2017., reported in 396 ITR 580. The relevant portion of the judgement reads as under. "In para 45 (3) of the above order, it is mentioned that where the AO is not satisfied about the correctness or completion of the account of the assessee, or where method of account provided in sub section (1) has not been regularly followed by the assessee or income has not been computed in…

M/S. Maa Tarini Minerals Pvt. Ltd., Rourkela vs. DCIT, Central Circle, Sambalpur

In the result, all the appeals of the assessee are allowed

Bench: Shri George Mathan & Shri Manish Agarwalआयकर अऩीऱ सं/Ita Nos.201-205/Ctk/2023 (ननधाारण वषा / Assessment Year : 2014-2015 To 2019-2020) M/S Tarini Minerals Pvt. Ltd. Vs Dcit, Central Circle, Sambalpur A-6, Commercial Estate, Civil Township, Rourkela-769004 Pan No. :Aaact 6489 P (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) .. ननधााररती की ओर से /Assessee By : Shri S.C.Bhadra, Ca राजस्व की ओर से /Revenue By : Shri Sanjay Kumar, Cit-Dr सुनवाई की तारीख / Date Of Hearing : 27/05/2024 घोषणा की तारीख/Date Of Pronouncement : 27/05/2024 आदेश / O R D E R Per Bench : These Are The Appeals Filed By The Assessee Against The Separate Orders Of The Ld. Cit(A)-2, Bhubaneswar, All Dated 31.03.2023 In The Following Appeals :-

…ks of Accounts. He has not rejected the account and applied section 145(3) of the Income Tax Act. For this proposition the assessee relies on the decision of Honourable Madras High Court in the case of PCIT vs. Marg Ltd., delivered on 20.07.2017., reported in 396 ITR 580. The relevant portion of the judgement reads as under. "In para 45 (3) of the above order, it is mentioned that where the AO is not satisfied about the correctness or completion of the account of the assessee, or where method of account provided in sub section (1) has not been regularly followed by the assessee or income has not been computed in…

M/S. Maa Tarini Minerals Pvt. Ltd., Rourkela vs. DCIT, Central Circle, Sambalpur

In the result, all the appeals of the assessee are allowed

Bench: Shri George Mathan & Shri Manish Agarwalआयकर अऩीऱ सं/Ita Nos.201-205/Ctk/2023 (ननधाारण वषा / Assessment Year : 2014-2015 To 2019-2020) M/S Tarini Minerals Pvt. Ltd. Vs Dcit, Central Circle, Sambalpur A-6, Commercial Estate, Civil Township, Rourkela-769004 Pan No. :Aaact 6489 P (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) .. ननधााररती की ओर से /Assessee By : Shri S.C.Bhadra, Ca राजस्व की ओर से /Revenue By : Shri Sanjay Kumar, Cit-Dr सुनवाई की तारीख / Date Of Hearing : 27/05/2024 घोषणा की तारीख/Date Of Pronouncement : 27/05/2024 आदेश / O R D E R Per Bench : These Are The Appeals Filed By The Assessee Against The Separate Orders Of The Ld. Cit(A)-2, Bhubaneswar, All Dated 31.03.2023 In The Following Appeals :-

…ks of Accounts. He has not rejected the account and applied section 145(3) of the Income Tax Act. For this proposition the assessee relies on the decision of Honourable Madras High Court in the case of PCIT vs. Marg Ltd., delivered on 20.07.2017., reported in 396 ITR 580. The relevant portion of the judgement reads as under. "In para 45 (3) of the above order, it is mentioned that where the AO is not satisfied about the correctness or completion of the account of the assessee, or where method of account provided in sub section (1) has not been regularly followed by the assessee or income has not been computed in…

M/S. Maa Tarini Minerals Pvt. Ltd., Rourkela vs. DCIT, Central Circle, Sambalpur

In the result, all the appeals of the assessee are allowed

Bench: Shri George Mathan & Shri Manish Agarwalआयकर अऩीऱ सं/Ita Nos.201-205/Ctk/2023 (ननधाारण वषा / Assessment Year : 2014-2015 To 2019-2020) M/S Tarini Minerals Pvt. Ltd. Vs Dcit, Central Circle, Sambalpur A-6, Commercial Estate, Civil Township, Rourkela-769004 Pan No. :Aaact 6489 P (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) .. ननधााररती की ओर से /Assessee By : Shri S.C.Bhadra, Ca राजस्व की ओर से /Revenue By : Shri Sanjay Kumar, Cit-Dr सुनवाई की तारीख / Date Of Hearing : 27/05/2024 घोषणा की तारीख/Date Of Pronouncement : 27/05/2024 आदेश / O R D E R Per Bench : These Are The Appeals Filed By The Assessee Against The Separate Orders Of The Ld. Cit(A)-2, Bhubaneswar, All Dated 31.03.2023 In The Following Appeals :-

…ks of Accounts. He has not rejected the account and applied section 145(3) of the Income Tax Act. For this proposition the assessee relies on the decision of Honourable Madras High Court in the case of PCIT vs. Marg Ltd., delivered on 20.07.2017., reported in 396 ITR 580. The relevant portion of the judgement reads as under. "In para 45 (3) of the above order, it is mentioned that where the AO is not satisfied about the correctness or completion of the account of the assessee, or where method of account provided in sub section (1) has not been regularly followed by the assessee or income has not been computed in…

M/S. Maa Tarini Minerals Pvt. Ltd., Rourkela vs. DCIT, Central Circle, Sambalpur

In the result, all the appeals of the assessee are allowed

Bench: Shri George Mathan & Shri Manish Agarwalआयकर अऩीऱ सं/Ita Nos.201-205/Ctk/2023 (ननधाारण वषा / Assessment Year : 2014-2015 To 2019-2020) M/S Tarini Minerals Pvt. Ltd. Vs Dcit, Central Circle, Sambalpur A-6, Commercial Estate, Civil Township, Rourkela-769004 Pan No. :Aaact 6489 P (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) .. ननधााररती की ओर से /Assessee By : Shri S.C.Bhadra, Ca राजस्व की ओर से /Revenue By : Shri Sanjay Kumar, Cit-Dr सुनवाई की तारीख / Date Of Hearing : 27/05/2024 घोषणा की तारीख/Date Of Pronouncement : 27/05/2024 आदेश / O R D E R Per Bench : These Are The Appeals Filed By The Assessee Against The Separate Orders Of The Ld. Cit(A)-2, Bhubaneswar, All Dated 31.03.2023 In The Following Appeals :-

…ks of Accounts. He has not rejected the account and applied section 145(3) of the Income Tax Act. For this proposition the assessee relies on the decision of Honourable Madras High Court in the case of PCIT vs. Marg Ltd., delivered on 20.07.2017., reported in 396 ITR 580. The relevant portion of the judgement reads as under. "In para 45 (3) of the above order, it is mentioned that where the AO is not satisfied about the correctness or completion of the account of the assessee, or where method of account provided in sub section (1) has not been regularly followed by the assessee or income has not been computed in…

Nareshbhai Vijaybhai Gamit, Tapi vs. Income Tax Officer, Ward - 1, Bardoli

In the result, appeal of the assessee is allowed

Bench: Shri Pawan Singh(Virtual Hearing) Nareshbhai Vijaybhai Gamit, I.T.O., Shop No. 37, Riddhi Siddhi Palace, Ward-1, Vs. Old Bus Stand, Vyara, Bardoli. District- Tapi-394650. Pan No. Bqbpg 4350 D Appellant/ Assessee Respondent/ Revenue

…sing Officer estimated the commission income without rejecting the books of account or pointing out any defect in the books of assessee. The ld. AR of the assessee submits that the Hon'ble Madras High Court in PCIT Vs. Marg Ltd. (2017) 84 taxmann.com 52 (Mad)/396 ITR 580 (Mad) held that profit of assessee cannot be estimated without rejecting 8 Nareshbhai Vijaybhai Gamit Vs ITO its books of account. The ld. AR of the assessee also field copy of following decisions: (1) Shree Sanand Textiles Industries Ltd. Vs DCIT ITA No. 995/Ahd/2014 dated 06/01/2020. (2) Mistry Niranjan Ishwarbhai Vs ITO ITA No. 252/Ahd/2021 d…

Lakshmi Constructions, Nellore vs. Deputy Commissioner of Income Tax, Central Circle-1, Guntur

In the result, appeals filed by the assessee are allowed for all the A

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपील सं./I.T.A.No.4/Viz/2023 To 7/Viz/2023 (ननधधारण वर्ा / Assessment Year : 2013-14 To 2016-17) Sri Lakshmi Constructions, Vs. Deputy Commissioner Of Dr.No.26-3-560, Sln Towers Income Tax Iv Floor, B.V.Nagar Central Circle-1 Mini Bypass Road Guntur Nellore [Pan : Abofs2978J] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) अपीलधथी की ओर से/ Appellant By : Shri M.V.Prasad, Ar प्रत्यधथी की ओर से / Respondent By : Shri O.N.Hari Prasada Rao, Dr सुनवधई की तधरीख / Date Of Hearing : 02.03.2023 घोर्णध की तधरीख/Date Of Pronouncement : 29.03.2023 आदेश /O R D E R Per Shri Duvvuru Rl Reddy: These Appeals Are Filed By The Assessee Against The Orders Of Commissioner Of Income Tax (Appeals) [Cit(A)], Visakhapatnam-3 Dated 30.11.2022 For The Assessment Years (A.Y.) 2013-14 To 2016-17. Since The Grounds Raised In These Appeals Are Common, These Appeals Are Clubbed, Heard Together & A Common Order Is Being Passed For The Sake Of Convenience As Under. Facts Are Extracted From I.T.A.4/Viz/2023 .

…आयकरअपीलीयअधिकरण, धिशाखापटणम पीठ, धिशाखापटणम IN THE INCOME TAX APPELLATE TRIBUNAL, VISAKHAPATNAM BENCH, VISAKHAPATNAM श्री दुव्वूरु आर एल रेड्डी, न्याधयक सदस्य एिं श्री एस बालाकृष्णन, लेखा सदस्य के समक्ष BEFORE SHRI DUVVURU RL REDDY, HON’BLE JUDICIAL MEMBER & SHRI S BALAKRISHNAN, HON’BLE ACCOUNTANT MEMBER आयकर अपील सं./I.T.A.No.4/Viz/2023 to 7/Viz/2023 (ननधधारण वर्ा / Assessment Year : 2013-14 to 2016-17) Sri Lakshmi Constructions, Vs. Deputy Commissioner of Dr.No.26-3-560, SLN Towers Income Tax IV Floor, B.V.Nagar Central Circle-1 Mini Bypass Road Guntur Nellore [PAN : ABOFS2978J] (अपीलार्थी/ Appellant) (प्रत्यर…

Lakshmi Constructions, Nellore vs. Deputy Commissioner of Income Tax, Central Circle-1, Guntur

In the result, appeals filed by the assessee are allowed for all the A

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपील सं./I.T.A.No.4/Viz/2023 To 7/Viz/2023 (ननधधारण वर्ा / Assessment Year : 2013-14 To 2016-17) Sri Lakshmi Constructions, Vs. Deputy Commissioner Of Dr.No.26-3-560, Sln Towers Income Tax Iv Floor, B.V.Nagar Central Circle-1 Mini Bypass Road Guntur Nellore [Pan : Abofs2978J] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) अपीलधथी की ओर से/ Appellant By : Shri M.V.Prasad, Ar प्रत्यधथी की ओर से / Respondent By : Shri O.N.Hari Prasada Rao, Dr सुनवधई की तधरीख / Date Of Hearing : 02.03.2023 घोर्णध की तधरीख/Date Of Pronouncement : 29.03.2023 आदेश /O R D E R Per Shri Duvvuru Rl Reddy: These Appeals Are Filed By The Assessee Against The Orders Of Commissioner Of Income Tax (Appeals) [Cit(A)], Visakhapatnam-3 Dated 30.11.2022 For The Assessment Years (A.Y.) 2013-14 To 2016-17. Since The Grounds Raised In These Appeals Are Common, These Appeals Are Clubbed, Heard Together & A Common Order Is Being Passed For The Sake Of Convenience As Under. Facts Are Extracted From I.T.A.4/Viz/2023 .

…आयकरअपीलीयअधिकरण, धिशाखापटणम पीठ, धिशाखापटणम IN THE INCOME TAX APPELLATE TRIBUNAL, VISAKHAPATNAM BENCH, VISAKHAPATNAM श्री दुव्वूरु आर एल रेड्डी, न्याधयक सदस्य एिं श्री एस बालाकृष्णन, लेखा सदस्य के समक्ष BEFORE SHRI DUVVURU RL REDDY, HON’BLE JUDICIAL MEMBER & SHRI S BALAKRISHNAN, HON’BLE ACCOUNTANT MEMBER आयकर अपील सं./I.T.A.No.4/Viz/2023 to 7/Viz/2023 (ननधधारण वर्ा / Assessment Year : 2013-14 to 2016-17) Sri Lakshmi Constructions, Vs. Deputy Commissioner of Dr.No.26-3-560, SLN Towers Income Tax IV Floor, B.V.Nagar Central Circle-1 Mini Bypass Road Guntur Nellore [PAN : ABOFS2978J] (अपीलार्थी/ Appellant) (प्रत्यर…

Lakshmi Constructions, Nellore vs. Deputy Commissioner of Income Tax, Central Circle-1, Guntur

In the result, appeals filed by the assessee are allowed for all the A

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपील सं./I.T.A.No.4/Viz/2023 To 7/Viz/2023 (ननधधारण वर्ा / Assessment Year : 2013-14 To 2016-17) Sri Lakshmi Constructions, Vs. Deputy Commissioner Of Dr.No.26-3-560, Sln Towers Income Tax Iv Floor, B.V.Nagar Central Circle-1 Mini Bypass Road Guntur Nellore [Pan : Abofs2978J] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) अपीलधथी की ओर से/ Appellant By : Shri M.V.Prasad, Ar प्रत्यधथी की ओर से / Respondent By : Shri O.N.Hari Prasada Rao, Dr सुनवधई की तधरीख / Date Of Hearing : 02.03.2023 घोर्णध की तधरीख/Date Of Pronouncement : 29.03.2023 आदेश /O R D E R Per Shri Duvvuru Rl Reddy: These Appeals Are Filed By The Assessee Against The Orders Of Commissioner Of Income Tax (Appeals) [Cit(A)], Visakhapatnam-3 Dated 30.11.2022 For The Assessment Years (A.Y.) 2013-14 To 2016-17. Since The Grounds Raised In These Appeals Are Common, These Appeals Are Clubbed, Heard Together & A Common Order Is Being Passed For The Sake Of Convenience As Under. Facts Are Extracted From I.T.A.4/Viz/2023 .

…आयकरअपीलीयअधिकरण, धिशाखापटणम पीठ, धिशाखापटणम IN THE INCOME TAX APPELLATE TRIBUNAL, VISAKHAPATNAM BENCH, VISAKHAPATNAM श्री दुव्वूरु आर एल रेड्डी, न्याधयक सदस्य एिं श्री एस बालाकृष्णन, लेखा सदस्य के समक्ष BEFORE SHRI DUVVURU RL REDDY, HON’BLE JUDICIAL MEMBER & SHRI S BALAKRISHNAN, HON’BLE ACCOUNTANT MEMBER आयकर अपील सं./I.T.A.No.4/Viz/2023 to 7/Viz/2023 (ननधधारण वर्ा / Assessment Year : 2013-14 to 2016-17) Sri Lakshmi Constructions, Vs. Deputy Commissioner of Dr.No.26-3-560, SLN Towers Income Tax IV Floor, B.V.Nagar Central Circle-1 Mini Bypass Road Guntur Nellore [PAN : ABOFS2978J] (अपीलार्थी/ Appellant) (प्रत्यर…

Lakshmi Constructions, Nellore vs. Deputy Commissioner of Income Tax, Central Circle-1, Guntur

In the result, appeals filed by the assessee are allowed for all the A

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपील सं./I.T.A.No.4/Viz/2023 To 7/Viz/2023 (ननधधारण वर्ा / Assessment Year : 2013-14 To 2016-17) Sri Lakshmi Constructions, Vs. Deputy Commissioner Of Dr.No.26-3-560, Sln Towers Income Tax Iv Floor, B.V.Nagar Central Circle-1 Mini Bypass Road Guntur Nellore [Pan : Abofs2978J] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) अपीलधथी की ओर से/ Appellant By : Shri M.V.Prasad, Ar प्रत्यधथी की ओर से / Respondent By : Shri O.N.Hari Prasada Rao, Dr सुनवधई की तधरीख / Date Of Hearing : 02.03.2023 घोर्णध की तधरीख/Date Of Pronouncement : 29.03.2023 आदेश /O R D E R Per Shri Duvvuru Rl Reddy: These Appeals Are Filed By The Assessee Against The Orders Of Commissioner Of Income Tax (Appeals) [Cit(A)], Visakhapatnam-3 Dated 30.11.2022 For The Assessment Years (A.Y.) 2013-14 To 2016-17. Since The Grounds Raised In These Appeals Are Common, These Appeals Are Clubbed, Heard Together & A Common Order Is Being Passed For The Sake Of Convenience As Under. Facts Are Extracted From I.T.A.4/Viz/2023 .

…आयकरअपीलीयअधिकरण, धिशाखापटणम पीठ, धिशाखापटणम IN THE INCOME TAX APPELLATE TRIBUNAL, VISAKHAPATNAM BENCH, VISAKHAPATNAM श्री दुव्वूरु आर एल रेड्डी, न्याधयक सदस्य एिं श्री एस बालाकृष्णन, लेखा सदस्य के समक्ष BEFORE SHRI DUVVURU RL REDDY, HON’BLE JUDICIAL MEMBER & SHRI S BALAKRISHNAN, HON’BLE ACCOUNTANT MEMBER आयकर अपील सं./I.T.A.No.4/Viz/2023 to 7/Viz/2023 (ननधधारण वर्ा / Assessment Year : 2013-14 to 2016-17) Sri Lakshmi Constructions, Vs. Deputy Commissioner of Dr.No.26-3-560, SLN Towers Income Tax IV Floor, B.V.Nagar Central Circle-1 Mini Bypass Road Guntur Nellore [PAN : ABOFS2978J] (अपीलार्थी/ Appellant) (प्रत्यर…