Shri. Ganesh Trading Company v. CIT

ITA 201/CHNY/2024[2015-16]Status: DisposedITAT Chennai09 Apr 2025AY 2015-16

…evidence. not even be treated as a valid piece of evidence. 7.4.20 In the case of Shri. Ganesh Trading Company v. CIT [2013] In the case of Shri. Ganesh Trading Company v. CIT [2013] In the case of Shri. Ganesh Trading Company v. CIT [2013] 30taxmann.com170/214 Taxmann 262 (Jharkhand), the Court has held 30taxmann.com170/214 Taxmann 262 (Jharkhand), the Court has held 30taxmann.com170/214 Taxmann 262 (Jharkhand), the Court has held that a statement made u/s 132(4) of the Act is a piece of evidence but that a statement made u/s 132(4) of the Act is a piece of evidence but that a statement made u/s 132(4) of the…

A Govindaraj, Deputy Commissioner of Income Tax, Central Circle-2, Madurai, Central Range vs. Indian Ocean Garnet Sands Company Pvt Ltd, Tuticorin

In the result, all the appeals of the Revenue stands dismissed

Bench: Shri Aby T. Varkey & Shri Jagadishआयकरअपीलसं./Ita Nos.199 To 203/Chny/2024 िनधा"रणवष"/Assessment Years: 2013-14 To 2017-18 V. The Dcit, M/S. Indian Ocean Garnet Central Circle-2, Sands Co. Pvt. Ltd., Madurai. No.146, Palayamkottai Road, Tuticorin-628 003. [Pan: Aaaci 4083 Q] (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Mr. P. Ranga Ramanujam, CAFor Respondent: Mr. R. Clement Ramesh-

ITA 200/CHNY/2024[2014-2015]Status: DisposedITAT Chennai09 Apr 2025AY 2014-2015

…evidence. not even be treated as a valid piece of evidence. 7.4.20 In the case of Shri. Ganesh Trading Company v. CIT [2013] In the case of Shri. Ganesh Trading Company v. CIT [2013] In the case of Shri. Ganesh Trading Company v. CIT [2013] 30taxmann.com170/214 Taxmann 262 (Jharkhand), the Court has held 30taxmann.com170/214 Taxmann 262 (Jharkhand), the Court has held 30taxmann.com170/214 Taxmann 262 (Jharkhand), the Court has held that a statement made u/s 132(4) of the Act is a piece of evidence but that a statement made u/s 132(4) of the Act is a piece of evidence but that a statement made u/s 132(4) of the…

A Govindaraj, Deputy Commissioner of Income Tax, Central Circle-2, Madurai, Central Range vs. Indian Ocean Garnet Sands Company Private Limited, Tuticorin

In the result, all the appeals of the Revenue stands dismissed

Bench: Shri Aby T. Varkey & Shri Jagadishआयकरअपीलसं./Ita Nos.199 To 203/Chny/2024 िनधा"रणवष"/Assessment Years: 2013-14 To 2017-18 V. The Dcit, M/S. Indian Ocean Garnet Central Circle-2, Sands Co. Pvt. Ltd., Madurai. No.146, Palayamkottai Road, Tuticorin-628 003. [Pan: Aaaci 4083 Q] (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Mr. P. Ranga Ramanujam, CAFor Respondent: Mr. R. Clement Ramesh-

ITA 199/CHNY/2024[2013-2014]Status: DisposedITAT Chennai09 Apr 2025AY 2013-2014

…evidence. not even be treated as a valid piece of evidence. 7.4.20 In the case of Shri. Ganesh Trading Company v. CIT [2013] In the case of Shri. Ganesh Trading Company v. CIT [2013] In the case of Shri. Ganesh Trading Company v. CIT [2013] 30taxmann.com170/214 Taxmann 262 (Jharkhand), the Court has held 30taxmann.com170/214 Taxmann 262 (Jharkhand), the Court has held 30taxmann.com170/214 Taxmann 262 (Jharkhand), the Court has held that a statement made u/s 132(4) of the Act is a piece of evidence but that a statement made u/s 132(4) of the Act is a piece of evidence but that a statement made u/s 132(4) of the…

A Govindaraj, Deputy Commissioner of Income Tax, Central Circle-2, Madurai, Central Range vs. Indian Ocean Garnet Sands Company Private Limited, Tuticorin

In the result, all the appeals of the Revenue stands dismissed

Bench: Shri Aby T. Varkey & Shri Jagadishआयकरअपीलसं./Ita Nos.199 To 203/Chny/2024 िनधा"रणवष"/Assessment Years: 2013-14 To 2017-18 V. The Dcit, M/S. Indian Ocean Garnet Central Circle-2, Sands Co. Pvt. Ltd., Madurai. No.146, Palayamkottai Road, Tuticorin-628 003. [Pan: Aaaci 4083 Q] (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Mr. P. Ranga Ramanujam, CAFor Respondent: Mr. R. Clement Ramesh-

ITA 2845/CHNY/2024[2021]Status: DisposedITAT Chennai03 Apr 2025

…evidence. not even be treated as a valid piece of evidence. 7.4.20 In the case of Shri. Ganesh Trading Company v. CIT [2013] In the case of Shri. Ganesh Trading Company v. CIT [2013] In the case of Shri. Ganesh Trading Company v. CIT [2013] 30taxmann.com170/214 Taxmann 262 (Jharkhand), the Court has held 30taxmann.com170/214 Taxmann 262 (Jharkhand), the Court has held 30taxmann.com170/214 Taxmann 262 (Jharkhand), the Court has held that a statement made u/s 132(4) of the Act is a piece of evidence but that a statement made u/s 132(4) of the Act is a piece of evidence but that a statement made u/s 132(4) of the…

Assistant Commissioner of Income Tax, Madurai vs. Arul Raja, Tuticorin

In the result the appeal filed by the Revenue is dismissed

Bench: Shri S.S. Viswanethra Ravi, Hon’Ble & Shri S. R. Raghunatha, Hon’Bleआयकरअपीलसं/.Ita No.: 2845/Chny/2024 िनधा"रणवष" / Assessment Year: 2021-22 Assistant Commissioner Of Arul Raja, Income Tax, V. 43J, Saint Peter Koil Street, Central Circle -2, Tuticorin – 628 001. Madurai – 625 002. [Pan: Aevpr-9611-K] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Shri. Y. Sridhar, F.C.A ""थ" की ओर से/Respondent By : Dr.M.D. Vijay Kumar, Jcit सुनवाई की तारीख/ Date Of Hearing : 04.03.2025 घोषणा की तारीख /Date Of Pronouncement : 03.04.2025 आदेश/ O R D E R Per S. R. Raghunatha: This Appeal Filed By The Revenue Is Directed Against The Order Passed By The Learned Commissioner Of Income Tax (Appeals)-19, Chennai, Dated 09.09.2024 & Pertains To Assessment Year 2021-22. 2. The Revenue Has Raised The Following Grounds Of Appeal: 1. The Order Of The Learned Commissioner Of Income Tax (Appeals) Is Erroneous On Facts Of The Case & In Law. 2. The Ld. Cit (A) Erred In Deleting The Addition Of Rs.67,96,000/- Made Towards Unexplained Money U/S.69A. 2.1 The Ld. Cit (A) Erred In Holding That The Statement Made By The Assessee That The Source For The Cash· Was Withdrawals From Banks As A Plausible Explanation In The Absence Of Proof Evidencing The Transactions & Wrongly Observed That Burden Of Proof Shifted To The Assessing Officer.

For Appellant: Shri. Y. Sridhar, F.C.A ""For Respondent: Dr.M.D. Vijay Kumar, JCIT

Section 131Section 132Section 143(3)Section 69A

…of the Act cannot be sustainable and further held that the admission made u/s 132(4) by the Special Officer of the College could not even be treated as a valid piece of evidence. 6.4.5 In the case of Shri. Ganesh Trading Company v. CIT [2013] 30taxmann.com170/214 Taxmann 262 (Jharkhand), the Court has held that a statement made u/s 132(4) of the Act is a piece of evidence but the same is not conclusive particularly because it is self-incriminating. Accordingly, it was concluded that no liability could be fastened solely on the basis of sworn statement. In arriving at this decision, the Court followed the judgemen…

Deputy Commissioner of Income Tax, Numgambakkam vs. Jagannathan Sekat, Chennai

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

ITA 2220/CHNY/2024[2016-17]Status: DisposedITAT Chennai28 Feb 2025AY 2016-17

Bench: Shri Aby T. Varkey & Shri Jagadish

For Appellant: Mr. R. Venkata Raman, CAFor Respondent: Mr. Nilay Baran Som, CIT

Section 132(4)Section 143(3)Section 153CSection 69

…retracted in the statement recorded u/s 131 (1a) of the Act. 6.3.30 In the case of Shri. Ganesh Trading Company v. CIT [2013] In the case of Shri. Ganesh Trading Company v. CIT [2013] In the case of Shri. Ganesh Trading Company v. CIT [2013] 30taxmann.com170/214 Taxmann 262 (Jharkhand), the Court has held 30taxmann.com170/214 Taxmann 262 (Jharkhand), the Court has held 30taxmann.com170/214 Taxmann 262 (Jharkhand), the Court has held that a statement made u/s 132(4) of the Act is a piece of evidence but that a statement made u/s 132(4) of the Act is a piece of evidence but that a statement made u/s 132(4) of the…

Assistant Commissioner of Income Tax, Central Circle, Mysuru vs. Kudlur Ramaswamy Sathyanarayana, Mysuru

In the result, the appeal by the Revenue is partly allowed for

ITA 1130/BANG/2024[2014-15]Status: DisposedITAT Bangalore29 Nov 2024AY 2014-15

Bench: Shri Laxmi Prasad Sahu & Shri Keshav Dubey**

Section 132Section 139(1)Section 153A

…# **IN THE INCOME TAX APPELLATE TRIBUNAL "C" BENCH : BANGALORE** ## **BEFORE SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER AND SHRI KESHAV DUBEY, JUDICIAL MEMBER** | ITA No.1130/Bang/2024 | | | | | |-----------------------|---|---------|--|--| | Assessment Year | : | 2014-15 | | | | ACIT, | Vs. | Kudlur Ramaswamy Sathyanarayana, | | |-----------------|-----|--------------------------------------|--| | Central Circle, | | 30, Muda Complex, Opp Sub | | | Mysuru. | | Registrar Office, Ramakrishna Nagar, | | | | | Mysuru, Karnataka – 5…

A Govindaraj, Deputy Commissioner of Income Tax, Central Circle -2 Madurai, Central Range, Madurai vs. Chelladhurai Rajasingh, Sivakasi

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

ITA 130/CHNY/2024[2013-2014]Status: DisposedITAT Chennai28 Aug 2024AY 2013-2014

Bench: Shri Aby T. Varkey & Shri Manoj Kumar Aggarwalआयकर अपील सं./Ita No.130/Chny/2024 िनधा"रण वष"/Assessment Year: 2013-14 V. The Dcit, Shri Chelladhurai Rajasingh, Central Circle-2, No.84, Railway Feeder Road, Madurai. Kamarajar Road, Sivakasi-626 123. [Pan: Aaqpr 9845 L] (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Shri I. Dinesh, AdvocateFor Respondent: Shri R. Clement Ramesh-

Section 132Section 132(4)Section 153C

…of the Act cannot be sustainable and further held that the admission made u/s 132(4) by the Special Officer of the College could not even be treated as a valid piece of evidence. 6.9.3 In the case of Shri. Ganesh Trading Company v CIT [2013] 30taxmann.com170/214 Taxmann 262 (Jharkhand), the Court has held that a statement made u/s 132(4) of the Act is a piece of evidence but the same is not conclusive particularly because it is self-incriminating. Accordingly it was concluded that no liability could be fastened solely on the basis of sworn statement. In arriving at this decision, the Court followed the judgment…

DCIT, Central Circle - 3, Coimbatore vs. Smt.Vanitha Mohan, Coimbatre

In the result, the appeal by the assessee in ITA No

ITA 498/CHNY/2022[2013-14]Status: DisposedITAT Chennai03 Jul 2024AY 2013-14

Bench: Shri Aby T. Varkey & Shri S.R.Raghunathaआयकर अपील सं./ Ita No.267/Chny/2022 िनधा"रण वष"/Assessment Year: 2013-14 V. Shri D. Vijay Mohan, The Dcit, No.232, Tea Estates, Central Circle-3, Race Course Road, Coimbatore. Coimbatore-641 018. [Pan: Aatpm 1202 F] (अपीलाथ"/Appellant) (""यथ"/Respondent) आयकर अपील सं./ Ita No.268/Chny/2022 िनधा"रण वष"/Assessment Year: 2013-14

For Appellant: Shri T. Banusekar, AdvocateFor Respondent: Shri V. Nandakumar, CIT

ITA 497/CHNY/2022[2013-14]Status: DisposedITAT Chennai03 Jul 2024AY 2013-14

…आयकर अपीलीय अिधकरण, ‘बी’ "यायपीठ, चे"ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH: CHENNAI "ी एबी टी. वक", "ाियक सद" एवं एवं एवं एवं "ी एस. आर. रघुनाथा, लेखा सद" के सम" BEFORE SHRI ABY T. VARKEY, JUDICIAL MEMBER AND SHRI S.R.RAGHUNATHA, ACCOUNTANT MEMBER आयकर अपील सं./ ITA No.267/Chny/2022 िनधा"रण वष"/Assessment Year: 2013-14 v. Shri D. Vijay Mohan, The DCIT, No.232, Tea Estates, Central Circle-3, Race Course Road, Coimbatore. Coimbatore-641 018. [PAN: AATPM 1202 F] (अपीलाथ"/Appellant) (""यथ"/Respondent) आयकर अपील सं./ ITA No.268/Chny/2022 िनधा"रण वष"/Assessment Year: 2013-14 v. Smt. Vanitha Mohan, The DCI…

DCIT, Central Circle - 3, Coimbatore vs. Shri D Vijay Mohan, Coimbatore

In the result, the appeal by the assessee in ITA No

Bench: Shri Aby T. Varkey & Shri S.R.Raghunathaआयकर अपील सं./ Ita No.267/Chny/2022 िनधा"रण वष"/Assessment Year: 2013-14 V. Shri D. Vijay Mohan, The Dcit, No.232, Tea Estates, Central Circle-3, Race Course Road, Coimbatore. Coimbatore-641 018. [Pan: Aatpm 1202 F] (अपीलाथ"/Appellant) (""यथ"/Respondent) आयकर अपील सं./ Ita No.268/Chny/2022 िनधा"रण वष"/Assessment Year: 2013-14

For Appellant: Shri T. Banusekar, AdvocateFor Respondent: Shri V. Nandakumar, CIT

ITA 268/CHNY/2022[2013-14]Status: DisposedITAT Chennai03 Jul 2024AY 2013-14

…आयकर अपीलीय अिधकरण, ‘बी’ "यायपीठ, चे"ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH: CHENNAI "ी एबी टी. वक", "ाियक सद" एवं एवं एवं एवं "ी एस. आर. रघुनाथा, लेखा सद" के सम" BEFORE SHRI ABY T. VARKEY, JUDICIAL MEMBER AND SHRI S.R.RAGHUNATHA, ACCOUNTANT MEMBER आयकर अपील सं./ ITA No.267/Chny/2022 िनधा"रण वष"/Assessment Year: 2013-14 v. Shri D. Vijay Mohan, The DCIT, No.232, Tea Estates, Central Circle-3, Race Course Road, Coimbatore. Coimbatore-641 018. [PAN: AATPM 1202 F] (अपीलाथ"/Appellant) (""यथ"/Respondent) आयकर अपील सं./ ITA No.268/Chny/2022 िनधा"रण वष"/Assessment Year: 2013-14 v. Smt. Vanitha Mohan, The DCI…

Vanitha Mohan, Coimbatore vs. DCIT Central Circle-3, Coimbatore

In the result, the appeal by the assessee in ITA No

Bench: Shri Aby T. Varkey & Shri S.R.Raghunathaआयकर अपील सं./ Ita No.267/Chny/2022 िनधा"रण वष"/Assessment Year: 2013-14 V. Shri D. Vijay Mohan, The Dcit, No.232, Tea Estates, Central Circle-3, Race Course Road, Coimbatore. Coimbatore-641 018. [Pan: Aatpm 1202 F] (अपीलाथ"/Appellant) (""यथ"/Respondent) आयकर अपील सं./ Ita No.268/Chny/2022 िनधा"रण वष"/Assessment Year: 2013-14

For Appellant: Shri T. Banusekar, AdvocateFor Respondent: Shri V. Nandakumar, CIT

ITA 267/CHNY/2022[2013-14]Status: DisposedITAT Chennai03 Jul 2024AY 2013-14

…आयकर अपीलीय अिधकरण, ‘बी’ "यायपीठ, चे"ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH: CHENNAI "ी एबी टी. वक", "ाियक सद" एवं एवं एवं एवं "ी एस. आर. रघुनाथा, लेखा सद" के सम" BEFORE SHRI ABY T. VARKEY, JUDICIAL MEMBER AND SHRI S.R.RAGHUNATHA, ACCOUNTANT MEMBER आयकर अपील सं./ ITA No.267/Chny/2022 िनधा"रण वष"/Assessment Year: 2013-14 v. Shri D. Vijay Mohan, The DCIT, No.232, Tea Estates, Central Circle-3, Race Course Road, Coimbatore. Coimbatore-641 018. [PAN: AATPM 1202 F] (अपीलाथ"/Appellant) (""यथ"/Respondent) आयकर अपील सं./ ITA No.268/Chny/2022 िनधा"रण वष"/Assessment Year: 2013-14 v. Smt. Vanitha Mohan, The DCI…

Vijay Mohan, Coimbaore vs. DCIT, Central Circle-(3)(I/C), Coimbatore

In the result, the appeal by the assessee in ITA No

Bench: Shri Aby T. Varkey & Shri S.R.Raghunathaआयकर अपील सं./ Ita No.267/Chny/2022 िनधा"रण वष"/Assessment Year: 2013-14 V. Shri D. Vijay Mohan, The Dcit, No.232, Tea Estates, Central Circle-3, Race Course Road, Coimbatore. Coimbatore-641 018. [Pan: Aatpm 1202 F] (अपीलाथ"/Appellant) (""यथ"/Respondent) आयकर अपील सं./ Ita No.268/Chny/2022 िनधा"रण वष"/Assessment Year: 2013-14

For Appellant: Shri T. Banusekar, AdvocateFor Respondent: Shri V. Nandakumar, CIT

ITA 2050/HYD/2018[2016-17]Status: DisposedITAT Hyderabad09 Jan 2024AY 2016-17

…आयकर अपीलीय अिधकरण, ‘बी’ "यायपीठ, चे"ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH: CHENNAI "ी एबी टी. वक", "ाियक सद" एवं एवं एवं एवं "ी एस. आर. रघुनाथा, लेखा सद" के सम" BEFORE SHRI ABY T. VARKEY, JUDICIAL MEMBER AND SHRI S.R.RAGHUNATHA, ACCOUNTANT MEMBER आयकर अपील सं./ ITA No.267/Chny/2022 िनधा"रण वष"/Assessment Year: 2013-14 v. Shri D. Vijay Mohan, The DCIT, No.232, Tea Estates, Central Circle-3, Race Course Road, Coimbatore. Coimbatore-641 018. [PAN: AATPM 1202 F] (अपीलाथ"/Appellant) (""यथ"/Respondent) आयकर अपील सं./ ITA No.268/Chny/2022 िनधा"रण वष"/Assessment Year: 2013-14 v. Smt. Vanitha Mohan, The DCI…

Dy. Commissioner of Income Tax, Central Circle-2(3), Hyderabad vs. Varsha Viswanath Properties Private Limited, Hyderabad

In the result, all the appeals filed by the assessee as well as the Revenue are treated as allowed for statistical purposes

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

For Appellant: Shri S. Rama Rao, ARFor Respondent: Ms. TH. Vijaya Lakshmi, CIT-DR

ITA 2049/HYD/2018[2015-16]Status: DisposedITAT Hyderabad09 Jan 2024AY 2015-16

…आयकर अपीलीय अधिकरण, हैदराबाद पीठ में IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES “A”, HYDERABAD BEFORE SHRI RAMA KANTA PANDA, VICE PRESIDENT & SHRI K. NARASIMHA CHARY, JUDICIAL MEMBER आ.अपी.सं निर्धारण अपीलधर्थी / प्रत्‍यर्थी / वर्ा / A.Y. / ITA No. Appellant Respondent 1906/Hyd/2018 2012-13 Assistant M/s. Varsha 1907/Hyd/2018 2013-14 Commissioner of Viswanath Properties Income Tax, 1908/Hyd/2018 2014-15 Private Limited, Central Circle-2(3), Hyderabad 1909/Hyd/2018 2015-16 Hyderabad [PAN: AAACV7381A] 1910/Hyd/2018 2016-17 2046/Hyd/2018 2012-13 Deputy M/s. Varsha 2047/Hyd/2018 2013-14 Commissioner of…

Dy. Commissioner of Income Tax, Central Circle-2(3), Hyderabad vs. Varsha Viswanath Properties Private Limited, Hyderabad

In the result, all the appeals filed by the assessee as well as the Revenue are treated as allowed for statistical purposes

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

For Appellant: Shri S. Rama Rao, ARFor Respondent: Ms. TH. Vijaya Lakshmi, CIT-DR

ITA 2048/HYD/2018[2014-15]Status: DisposedITAT Hyderabad09 Jan 2024AY 2014-15

…आयकर अपीलीय अधिकरण, हैदराबाद पीठ में IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES “A”, HYDERABAD BEFORE SHRI RAMA KANTA PANDA, VICE PRESIDENT & SHRI K. NARASIMHA CHARY, JUDICIAL MEMBER आ.अपी.सं निर्धारण अपीलधर्थी / प्रत्‍यर्थी / वर्ा / A.Y. / ITA No. Appellant Respondent 1906/Hyd/2018 2012-13 Assistant M/s. Varsha 1907/Hyd/2018 2013-14 Commissioner of Viswanath Properties Income Tax, 1908/Hyd/2018 2014-15 Private Limited, Central Circle-2(3), Hyderabad 1909/Hyd/2018 2015-16 Hyderabad [PAN: AAACV7381A] 1910/Hyd/2018 2016-17 2046/Hyd/2018 2012-13 Deputy M/s. Varsha 2047/Hyd/2018 2013-14 Commissioner of…

Dy. Commissioner of Income Tax, Central Circle-2(3), Hyderabad vs. Varsha Viswanath Properties Private Limited, Hyderabad

In the result, all the appeals filed by the assessee as well as the Revenue are treated as allowed for statistical purposes

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

For Appellant: Shri S. Rama Rao, ARFor Respondent: Ms. TH. Vijaya Lakshmi, CIT-DR

ITA 2047/HYD/2018[2013-14]Status: DisposedITAT Hyderabad09 Jan 2024AY 2013-14

…आयकर अपीलीय अधिकरण, हैदराबाद पीठ में IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES “A”, HYDERABAD BEFORE SHRI RAMA KANTA PANDA, VICE PRESIDENT & SHRI K. NARASIMHA CHARY, JUDICIAL MEMBER आ.अपी.सं निर्धारण अपीलधर्थी / प्रत्‍यर्थी / वर्ा / A.Y. / ITA No. Appellant Respondent 1906/Hyd/2018 2012-13 Assistant M/s. Varsha 1907/Hyd/2018 2013-14 Commissioner of Viswanath Properties Income Tax, 1908/Hyd/2018 2014-15 Private Limited, Central Circle-2(3), Hyderabad 1909/Hyd/2018 2015-16 Hyderabad [PAN: AAACV7381A] 1910/Hyd/2018 2016-17 2046/Hyd/2018 2012-13 Deputy M/s. Varsha 2047/Hyd/2018 2013-14 Commissioner of…

Dy. Commissioner of Income Tax, Central Circle-2(3), Hyderabad vs. Varsha Viswanath Properties Private Limited, Hyderabad

In the result, all the appeals filed by the assessee as well as the Revenue are treated as allowed for statistical purposes

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

For Appellant: Shri S. Rama Rao, ARFor Respondent: Ms. TH. Vijaya Lakshmi, CIT-DR

ITA 2046/HYD/2018[2012-13]Status: DisposedITAT Hyderabad09 Jan 2024AY 2012-13

…आयकर अपीलीय अधिकरण, हैदराबाद पीठ में IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES “A”, HYDERABAD BEFORE SHRI RAMA KANTA PANDA, VICE PRESIDENT & SHRI K. NARASIMHA CHARY, JUDICIAL MEMBER आ.अपी.सं निर्धारण अपीलधर्थी / प्रत्‍यर्थी / वर्ा / A.Y. / ITA No. Appellant Respondent 1906/Hyd/2018 2012-13 Assistant M/s. Varsha 1907/Hyd/2018 2013-14 Commissioner of Viswanath Properties Income Tax, 1908/Hyd/2018 2014-15 Private Limited, Central Circle-2(3), Hyderabad 1909/Hyd/2018 2015-16 Hyderabad [PAN: AAACV7381A] 1910/Hyd/2018 2016-17 2046/Hyd/2018 2012-13 Deputy M/s. Varsha 2047/Hyd/2018 2013-14 Commissioner of…

Dy. Commissioner of Income Tax, Central Circle-2(3), Hyderabad vs. Varsha Viswanath Properties Private Limited, Hyderabad

In the result, all the appeals filed by the assessee as well as the Revenue are treated as allowed for statistical purposes

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

For Appellant: Shri S. Rama Rao, ARFor Respondent: Ms. TH. Vijaya Lakshmi, CIT-DR

ITA 1910/HYD/2018[2016-17]Status: DisposedITAT Hyderabad09 Jan 2024AY 2016-17

…आयकर अपीलीय अधिकरण, हैदराबाद पीठ में IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES “A”, HYDERABAD BEFORE SHRI RAMA KANTA PANDA, VICE PRESIDENT & SHRI K. NARASIMHA CHARY, JUDICIAL MEMBER आ.अपी.सं निर्धारण अपीलधर्थी / प्रत्‍यर्थी / वर्ा / A.Y. / ITA No. Appellant Respondent 1906/Hyd/2018 2012-13 Assistant M/s. Varsha 1907/Hyd/2018 2013-14 Commissioner of Viswanath Properties Income Tax, 1908/Hyd/2018 2014-15 Private Limited, Central Circle-2(3), Hyderabad 1909/Hyd/2018 2015-16 Hyderabad [PAN: AAACV7381A] 1910/Hyd/2018 2016-17 2046/Hyd/2018 2012-13 Deputy M/s. Varsha 2047/Hyd/2018 2013-14 Commissioner of…

Varsha Viswanath Properties Private Limited, Hyderabad vs. Asst. Commissioner of Income Tax, Central Circle-2(3), Hyderabad

In the result, all the appeals filed by the assessee as well as the Revenue are treated as allowed for statistical purposes

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

For Appellant: Shri S. Rama Rao, ARFor Respondent: Ms. TH. Vijaya Lakshmi, CIT-DR

ITA 1909/HYD/2018[2015-16]Status: DisposedITAT Hyderabad09 Jan 2024AY 2015-16

…आयकर अपीलीय अधिकरण, हैदराबाद पीठ में IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES “A”, HYDERABAD BEFORE SHRI RAMA KANTA PANDA, VICE PRESIDENT & SHRI K. NARASIMHA CHARY, JUDICIAL MEMBER आ.अपी.सं निर्धारण अपीलधर्थी / प्रत्‍यर्थी / वर्ा / A.Y. / ITA No. Appellant Respondent 1906/Hyd/2018 2012-13 Assistant M/s. Varsha 1907/Hyd/2018 2013-14 Commissioner of Viswanath Properties Income Tax, 1908/Hyd/2018 2014-15 Private Limited, Central Circle-2(3), Hyderabad 1909/Hyd/2018 2015-16 Hyderabad [PAN: AAACV7381A] 1910/Hyd/2018 2016-17 2046/Hyd/2018 2012-13 Deputy M/s. Varsha 2047/Hyd/2018 2013-14 Commissioner of…

Varsha Viswanath Properties Private Limited, Hyderabad vs. Asst. Commissioner of Income Tax, Central Circle-2(3), Hyderabad

In the result, all the appeals filed by the assessee as well as the Revenue are treated as allowed for statistical purposes

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

For Appellant: Shri S. Rama Rao, ARFor Respondent: Ms. TH. Vijaya Lakshmi, CIT-DR

ITA 1908/HYD/2018[2014-15]Status: DisposedITAT Hyderabad09 Jan 2024AY 2014-15

…आयकर अपीलीय अधिकरण, हैदराबाद पीठ में IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES “A”, HYDERABAD BEFORE SHRI RAMA KANTA PANDA, VICE PRESIDENT & SHRI K. NARASIMHA CHARY, JUDICIAL MEMBER आ.अपी.सं निर्धारण अपीलधर्थी / प्रत्‍यर्थी / वर्ा / A.Y. / ITA No. Appellant Respondent 1906/Hyd/2018 2012-13 Assistant M/s. Varsha 1907/Hyd/2018 2013-14 Commissioner of Viswanath Properties Income Tax, 1908/Hyd/2018 2014-15 Private Limited, Central Circle-2(3), Hyderabad 1909/Hyd/2018 2015-16 Hyderabad [PAN: AAACV7381A] 1910/Hyd/2018 2016-17 2046/Hyd/2018 2012-13 Deputy M/s. Varsha 2047/Hyd/2018 2013-14 Commissioner of…

Varsha Viswanath Properties Private Limited, Hyderabad vs. Asst. Commissioner of Income Tax, Central Circle-2(3), Hyderabad

In the result, all the appeals filed by the assessee as well as the Revenue are treated as allowed for statistical purposes

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

For Appellant: Shri S. Rama Rao, ARFor Respondent: Ms. TH. Vijaya Lakshmi, CIT-DR