Pradeep Kumar Biyani v. Income Tax Officer

260 Taxmann 298Supreme Court of India2019#13103 most cited
8

judgments rely on this decision, according to BharatTax’s citation analysis of 341,001 Indian tax judgments — from 2019 to 2026.

Also reported as

101 Taxmann.com 131

Sections most often in play

Section 133ASection 145Section 147Section 148(2)Section 40A(3)Section 250Section 148

Issues it is cited on

section 148(2)survey under section 133asection 40a(3)section 40asection 145tangible materialsection 133section 133asection 40unexplained cash creditincriminating materialappeal before the tribunal

Judgments citing Pradeep Kumar Biyani v. Income Tax Officer

Sama Narasimha Reddy and Sama Saraswathi Reddy Gardens, Hyderabad vs. DCIT., Central Circle-1(2), Hyderabad

In the result, appeals filed by the assessee for AY 2011-12 to AY

ITA 1335/HYD/2025[2014-15]Status: DisposedITAT Hyderabad20 Feb 2026AY 2014-15

Bench: Shri Vijay Pal Rao & Shri Manjunatha G.आ.अपी.सं /Ita No.1332, 1333, 1334 &1335/Hyd/2025 ("नधा"रण वष"/A.Ys. 2011-12, 2012-13, 2013-14 & 2014-15) Sama Narasimha Reddy & Vs. Dcit, Sama Saraswathi Reddy Central Circle-1(2), Gardens, Hyderabad. Hyderabad. Pan: Aajfs7086H (Appellant) (Respondent) "नधा"रती "वारा/Assessee By: Shri P. Murali Mohan Rao, Ca राज" व "वारा/Revenue By: Dr. Sachin Kumar, Sr. Ar सुनवाई क" तार"ख/Date Of 16/02/2026 Hearing: घोषणा क" तार"ख/Date Of 20/02/2026 Pronouncement: आदेश / Order Per. Manjunatha G., A.M: The Captioned Appeals Filed By The Assessee Are Directed Against The Separate Orders Of The Learned Commissioner Of Income Tax (Appeals) [Learned Cit(A)]-12, Hyderabad, Dated 15/07/2025, Pertaining To Assessment Year (“A.Y”) 2011-12 & A.Y 2012-13 Respectively & Learned Cit(A)’S Orders Dated 04/07/2025, Pertaining To A.Y. 2013-14 & A.Y. 2014-15 Respectively. Since The Facts Are Identical & Issues Are Common, For The Sake Of Convenience, These Appeals Are Heard Together & Are Being Disposed Of By This Consolidated Order.

For Appellant: Shri P. Murali Mohan Rao, CAFor Respondent: Dr. Sachin Kumar, Sr. AR
Section 133ASection 145Section 147Section 148Section 148(2)Section 250

…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.1332, 1333, 1334 &1335/Hyd/2025 ("नधा"रण वष"/A.Ys. 2011-12, 2012-13, 2013-14 & 2014-15) Sama Narasimha Reddy and Vs. DCIT, Sama Saraswathi Reddy Central Circle-1(2), Gardens, Hyderabad. Hyderabad. PAN: AAJFS7086H (Appellant) (Respondent) "नधा"रती "वारा/Assessee by: Shri P. Murali Mohan Rao, CA राज" व "वारा/Revenue by: Dr. Sachin Kumar, Sr. AR सुनवाई क" तार"ख/Date of 16/02/2026 Hearing: घोषणा क" तार"ख/Date of 20/…

Sama Narasimha Reddy and Sama Saraswathi Reddy Gardens, Hyderabad vs. DCIT., Central Circle-1(2), Hyderabad

In the result, appeals filed by the assessee for AY 2011-12 to AY

ITA 1334/HYD/2025[2013-14]Status: DisposedITAT Hyderabad20 Feb 2026AY 2013-14

Bench: Shri Vijay Pal Rao & Shri Manjunatha G.आ.अपी.सं /Ita No.1332, 1333, 1334 &1335/Hyd/2025 ("नधा"रण वष"/A.Ys. 2011-12, 2012-13, 2013-14 & 2014-15) Sama Narasimha Reddy & Vs. Dcit, Sama Saraswathi Reddy Central Circle-1(2), Gardens, Hyderabad. Hyderabad. Pan: Aajfs7086H (Appellant) (Respondent) "नधा"रती "वारा/Assessee By: Shri P. Murali Mohan Rao, Ca राज" व "वारा/Revenue By: Dr. Sachin Kumar, Sr. Ar सुनवाई क" तार"ख/Date Of 16/02/2026 Hearing: घोषणा क" तार"ख/Date Of 20/02/2026 Pronouncement: आदेश / Order Per. Manjunatha G., A.M: The Captioned Appeals Filed By The Assessee Are Directed Against The Separate Orders Of The Learned Commissioner Of Income Tax (Appeals) [Learned Cit(A)]-12, Hyderabad, Dated 15/07/2025, Pertaining To Assessment Year (“A.Y”) 2011-12 & A.Y 2012-13 Respectively & Learned Cit(A)’S Orders Dated 04/07/2025, Pertaining To A.Y. 2013-14 & A.Y. 2014-15 Respectively. Since The Facts Are Identical & Issues Are Common, For The Sake Of Convenience, These Appeals Are Heard Together & Are Being Disposed Of By This Consolidated Order.

For Appellant: Shri P. Murali Mohan Rao, CAFor Respondent: Dr. Sachin Kumar, Sr. AR
Section 133ASection 145Section 147Section 148Section 148(2)Section 250

…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.1332, 1333, 1334 &1335/Hyd/2025 ("नधा"रण वष"/A.Ys. 2011-12, 2012-13, 2013-14 & 2014-15) Sama Narasimha Reddy and Vs. DCIT, Sama Saraswathi Reddy Central Circle-1(2), Gardens, Hyderabad. Hyderabad. PAN: AAJFS7086H (Appellant) (Respondent) "नधा"रती "वारा/Assessee by: Shri P. Murali Mohan Rao, CA राज" व "वारा/Revenue by: Dr. Sachin Kumar, Sr. AR सुनवाई क" तार"ख/Date of 16/02/2026 Hearing: घोषणा क" तार"ख/Date of 20/…

Sama Narasimha Reddy and Sama Saraswathi Reddy Gardens, Hyderabad vs. DCIT., Central Circle-1(2), Hyderabad

In the result, appeals filed by the assessee for AY 2011-12 to AY

ITA 1333/HYD/2025[2012-13]Status: DisposedITAT Hyderabad20 Feb 2026AY 2012-13

Bench: Shri Vijay Pal Rao & Shri Manjunatha G.आ.अपी.सं /Ita No.1332, 1333, 1334 &1335/Hyd/2025 ("नधा"रण वष"/A.Ys. 2011-12, 2012-13, 2013-14 & 2014-15) Sama Narasimha Reddy & Vs. Dcit, Sama Saraswathi Reddy Central Circle-1(2), Gardens, Hyderabad. Hyderabad. Pan: Aajfs7086H (Appellant) (Respondent) "नधा"रती "वारा/Assessee By: Shri P. Murali Mohan Rao, Ca राज" व "वारा/Revenue By: Dr. Sachin Kumar, Sr. Ar सुनवाई क" तार"ख/Date Of 16/02/2026 Hearing: घोषणा क" तार"ख/Date Of 20/02/2026 Pronouncement: आदेश / Order Per. Manjunatha G., A.M: The Captioned Appeals Filed By The Assessee Are Directed Against The Separate Orders Of The Learned Commissioner Of Income Tax (Appeals) [Learned Cit(A)]-12, Hyderabad, Dated 15/07/2025, Pertaining To Assessment Year (“A.Y”) 2011-12 & A.Y 2012-13 Respectively & Learned Cit(A)’S Orders Dated 04/07/2025, Pertaining To A.Y. 2013-14 & A.Y. 2014-15 Respectively. Since The Facts Are Identical & Issues Are Common, For The Sake Of Convenience, These Appeals Are Heard Together & Are Being Disposed Of By This Consolidated Order.

For Appellant: Shri P. Murali Mohan Rao, CAFor Respondent: Dr. Sachin Kumar, Sr. AR
Section 133ASection 145Section 147Section 148Section 148(2)Section 250

…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.1332, 1333, 1334 &1335/Hyd/2025 ("नधा"रण वष"/A.Ys. 2011-12, 2012-13, 2013-14 & 2014-15) Sama Narasimha Reddy and Vs. DCIT, Sama Saraswathi Reddy Central Circle-1(2), Gardens, Hyderabad. Hyderabad. PAN: AAJFS7086H (Appellant) (Respondent) "नधा"रती "वारा/Assessee by: Shri P. Murali Mohan Rao, CA राज" व "वारा/Revenue by: Dr. Sachin Kumar, Sr. AR सुनवाई क" तार"ख/Date of 16/02/2026 Hearing: घोषणा क" तार"ख/Date of 20/…

Sama Narasimha Reddy and Sama Saraswathi Reddy Gardens, Hyderabad vs. DCIT., Central Circle-1(2), Hyderabad

In the result, appeals filed by the assessee for AY 2011-12 to AY

ITA 1332/HYD/2025[2011-12]Status: DisposedITAT Hyderabad20 Feb 2026AY 2011-12

Bench: Shri Vijay Pal Rao & Shri Manjunatha G.आ.अपी.सं /Ita No.1332, 1333, 1334 &1335/Hyd/2025 ("नधा"रण वष"/A.Ys. 2011-12, 2012-13, 2013-14 & 2014-15) Sama Narasimha Reddy & Vs. Dcit, Sama Saraswathi Reddy Central Circle-1(2), Gardens, Hyderabad. Hyderabad. Pan: Aajfs7086H (Appellant) (Respondent) "नधा"रती "वारा/Assessee By: Shri P. Murali Mohan Rao, Ca राज" व "वारा/Revenue By: Dr. Sachin Kumar, Sr. Ar सुनवाई क" तार"ख/Date Of 16/02/2026 Hearing: घोषणा क" तार"ख/Date Of 20/02/2026 Pronouncement: आदेश / Order Per. Manjunatha G., A.M: The Captioned Appeals Filed By The Assessee Are Directed Against The Separate Orders Of The Learned Commissioner Of Income Tax (Appeals) [Learned Cit(A)]-12, Hyderabad, Dated 15/07/2025, Pertaining To Assessment Year (“A.Y”) 2011-12 & A.Y 2012-13 Respectively & Learned Cit(A)’S Orders Dated 04/07/2025, Pertaining To A.Y. 2013-14 & A.Y. 2014-15 Respectively. Since The Facts Are Identical & Issues Are Common, For The Sake Of Convenience, These Appeals Are Heard Together & Are Being Disposed Of By This Consolidated Order.

For Appellant: Shri P. Murali Mohan Rao, CAFor Respondent: Dr. Sachin Kumar, Sr. AR
Section 133ASection 145Section 147Section 148Section 148(2)Section 250

…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.1332, 1333, 1334 &1335/Hyd/2025 ("नधा"रण वष"/A.Ys. 2011-12, 2012-13, 2013-14 & 2014-15) Sama Narasimha Reddy and Vs. DCIT, Sama Saraswathi Reddy Central Circle-1(2), Gardens, Hyderabad. Hyderabad. PAN: AAJFS7086H (Appellant) (Respondent) "नधा"रती "वारा/Assessee by: Shri P. Murali Mohan Rao, CA राज" व "वारा/Revenue by: Dr. Sachin Kumar, Sr. AR सुनवाई क" तार"ख/Date of 16/02/2026 Hearing: घोषणा क" तार"ख/Date of 20/…

Assistant Commissioner of Income Tax, Circle 2(1), Raipur vs. Psa Construction, Raipur

In the result, appeal of the revenue is dismissed

ITA 145/RPR/2018[2015-16]Status: DisposedITAT Raipur17 Jul 2023AY 2015-16

Bench: SHRI RAVISH SOOD (Judicial Member), SHRI ARUN KHODPIA (Accountant Member)

For Respondent: Shri Piyush Tripathi, Sr. DR
Section 133ASection 145(3)Section 250(4)Section 253

…आयकर अपीलीय अिधकरण, रायपुर "यायपीठ, रायपुर IN THE INCOME TAX APPELLATE TRIBUNAL RAIPUR BENCH, RAIPUR "ी र"वश सूद, "याियक सद"य एवं "ी अ"ण खोड़"पया, लेखा सद"य के सम" । BEFORE SHRI RAVISH SOOD, JM & SHRI ARUN KHODPIA, AM आयकर अपील सं./ITA No.145/RPR/2018 (Assessment Years: 2014-2015) ACIT, Circle-2(1), Raipur Vs PSA Construction, 24B, South Avenue, Choubey Colony Raipur PAN No. :AAHFP 3578 K (अपीलाथ" /Appellant) (""यथ" / Respondent) .. : Shri Veekaas S Sharma, CA िनधा"रती क" ओर से /Assessee by राज"व क" ओर से /Revenue by : Shri Piyush Tripathi, Sr. DR सुनवाई क" तार"ख / Date of Hearing : 01/05/2023 घोषणा क" तार"ख/Dat…

Solitare World Pvt. Ltd., New Delhi vs. ACIT, Central Circle- 25, New Delhi

In the result, the appeal of the assessee is allowed

ITA 2638/DEL/2018[2013-14]Status: DisposedITAT Delhi31 May 2022AY 2013-14

Bench: Sh. Amit Shukladr. B. R. R. Kumarita No. 2638/Del/2018 : Asstt. Year : 2013-14 Solitare World Pvt. Ltd., Vs Acit, Shop No. 6, Second Floor, 2633 & 2634, Central Circle-25, Plot No. 2490250, Gurudwara Road, New Delhi Karol Bagh, New Delhi-110005 (Appellant) (Respondent) Pan No. Aaocs1369R Assessee By : Sh. Nirbhay Mehta, Adv. & Sh. Hiren Mehta, Ca Revenue By : Ms. Yagya Saini Kakkar, Cit Dr Date Of Hearing: 14.03.2022 Date Of Pronouncement: 31.05.2022

For Appellant: Sh. Nirbhay Mehta, Adv. &For Respondent: Ms. Yagya Saini Kakkar, CIT DR
Section 127Section 132Section 143(3)Section 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘B’, NEW DELHI Before Sh. Amit Shukla, Judicial Member Dr. B. R. R. Kumar, Accountant Member ITA No. 2638/Del/2018 : Asstt. Year : 2013-14 Solitare World Pvt. Ltd., Vs ACIT, Shop No. 6, Second Floor, 2633 & 2634, Central Circle-25, Plot No. 2490250, Gurudwara Road, New Delhi Karol Bagh, New Delhi-110005 (APPELLANT) (RESPONDENT) PAN No. AAOCS1369R Assessee by : Sh. Nirbhay Mehta, Adv. & Sh. Hiren Mehta, CA Revenue by : Ms. Yagya Saini Kakkar, CIT DR Date of Hearing: 14.03.2022 Date of Pronouncement: 31.05.2022 ORDER Per Dr. B. R. R. Kumar, Accountant Member: T…

M/S Atop Fasteners (P) Ltd., Chandigarh vs. DCIT, C-1(1), Chandigarh

ITA 1616/CHANDI/2019[2011-12]Status: DisposedITAT Chandigarh09 Mar 2022AY 2011-12
For Appellant: Shri Parikshit Aggarwal, CAFor Respondent: Shri Sandeep Dahiya, CIT
Section 133ASection 250(6)

…आयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरण,च"डीगढ़ "यायपीठ आयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरण च"डीगढ़ "यायपीठ च"डीगढ़ "यायपीठ ‘‘ए’’, च"डीगढ़ च"डीगढ़ "यायपीठ च"डीगढ़ च"डीगढ़ च"डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH ‘A’ CHANDIGARH BEFORE: SMT. DIVA SINGH, JUDICIAL MEMBER & SHRI VIKRAM SINGH YADAV, ACCOUNTANT MEMBER आयकर अपील अपील संसंसंसं./ ITA No. 1616/CHD/2019 आयकर आयकर आयकर अपील अपील [Assessment Year 2011-12] M/s Atop Fasteners Pvt. Ltd., The DCIT, बनाम Plot No. 181, Industrial Area-II, Circle 1(1), VS Chandigarh. Chandigarh. "थायी लेखा सं./PAN /TAN No: AACCA4741P अपीलाथ"/Appellant ""यथ"/Responde…

S.P.Mani and Mohan Dairy, Erode vs. ACIT Circle 1, Erode

In the result, both the appeals filed by assessee and revenue are allowed for statistical purposes

ITA 1321/CHNY/2018[2014-15]Status: DisposedITAT Chennai05 Nov 2019AY 2014-15

Bench: Shri N.R.S. Ganesan & Shri Ramit Kochar

For Appellant: Mrs.G.Vardini Karthik, CAFor Respondent: Ms.R.Anitha, JCIT
Section 133ASection 143(3)Section 41(1)Section 41(1)(a)

…आयकर अपील"य अ"धकरण, ’डी’ "यायपीठ, चे"नई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘D’ BENCH: CHENNAI "ी एन.आर.एस. गणेशन, "या"यक सद"य एवं "ी र"मत कोचर, लेखा सद"य के सम' BEFORE SHRI N.R.S. GANESAN, JUDICIAL MEMBER AND SHRI RAMIT KOCHAR, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.1321/Chny/2018 "नधा(रण वष( /Assessment Year: 2014-15 v. M/s.S.P.Mani and Mohan Dairy, The Asst. Commissioner- 84, Jeevanantham Street, of Income Tax, Kollampalayam, Circle-1, Erode. Erode-638 002. [PAN: AAKFS5133J] (अपीलाथ+/Appellant) (,-यथ+/Respondent) आयकर अपील सं./ITA No.1403/Chny/2018 "नधा(रण वष( /Assessment Year: 2014-15 v. The Dy. Commissi…

Pradeep Kumar Biyani v. Income Tax Officer (260 Taxmann 298) — Cited in 8 Judgments | BharatTax