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“warrant of authorisation”

Search & SeizureSection 132Section 132175 judgments

EXEL RUBBER PRIVATE LIMITED,HYDERABAD vs. DCIT, CENTRAL CIRCLE-1(2), HYDERABAD

In the result, appeal filed by the assessee is allowed

ITA 1894/HYD/2025[2014-15]Status: DisposedITAT Hyderabad18 Feb 2026AY 2014-15

Bench: Shri Vijay Pal Rao, Vice-A N D Shri Manjunatha G.आ.अपी.सं /Ita No.1894/Hyd/2025 (िनधा"रण वष"/Assessment Year: 2014-15) M/S. Exel Rubber (P) Ltd Vs. Dy.Cit Hyderabad Central Circle 1(2) Pan:Aaace4495J Hyderabad (Appellant) (Respondent) िनधा""रती "ारा/Assessee By: Shri M.V. Prasad, Ca राज" व "ारा/Revenue By: Dr. Narendra Kumar Naik, Cit (Dr) सुनवाई की तारीख/Date Of Hearing: 20/01/2026 घोषणा की तारीख/Pronouncement: 18/02/2026 आदेश/Order Per Manjunatha, G. A.M. This Appeal Is Filed By The Assessee Is Directed Against The Order Passed By The Learned Commissioner Of Income Tax (Appeals)-11 Hyderabad, Dated 11/10/2025 For The A.Y 2014-15. 2. The Assessee Has Raised The Following Grounds Of Appeal:

For Appellant: Shri M.V. Prasad, CAFor Respondent: Dr. Narendra Kumar Naik, CIT (DR)
Section 132Section 143(2)Section 143(3)Section 147Section 148Section 149(1)Section 69A

Tyres (P) Ltd, M/s. Vilas Polymers (P) Ltd, M/s. Spinmax Tyres (P) Ltd and M/s. Laxes Machine (P) Ltd vide warrant of authorisation and Panchanama as under: Page 29 of 74 ITA No 1894 of 2025 Exel Rubber Private Ltd Page 30 of 74 ITA No 1894 of 2025 Exel

VILAS POLYMER PRIVATE LIMITED,HYDERABAD vs. DCIT, CENTRAL CIRCLE-1(2), HYDERABAD

In the result, all the six appeals i

ITA 1874/HYD/2025[2018-19]Status: DisposedITAT Hyderabad18 Feb 2026AY 2018-19

Bench: Shri Vijay Pal Rao & Shri Manjunatha G.आ.अपी.सं /Ita Nos.1870 To 1875/Hyd/2025 Assessment Years 2014-2015 To 2019-2020 Vilas Polymer Private The Dcit, Limited, Hyderabad. Central Circle-1(2), Vs. Pin – 500 090 Hyderabad – 500 004. Pan Aaacv9854A Telangana. (Appellant) (Respondent) िनधा"रती "ारा /Assessee By: Ca M V Prasad राज" व "ारा /Revenue By: Dr. Narendra Kumar Naik, Cit- Dr सुनवाई की तारीख/Date Of Hearing: 19.01.2026 घोषणा की तारीख/Pronouncement: 18.02.2026 आदेश/Order

For Appellant: CA M V PrasadFor Respondent: Dr. Narendra Kumar Naik, CIT-
Section 132Section 143(3)Section 148Section 149Section 149(1)(b)Section 151

Tyres (P) Ltd, M/s. Vilas Polymers (P) Ltd, M/s. Spinmax Tyres (P) Ltd and M/s. Laxes Machine (P) Ltd vide warrant of authorisation and Panchanama as under: 31 ITA.Nos.1870 to 1875/Hyd./2025 32 ITA.Nos.1870 to 1875/Hyd./2025 33 ITA.Nos.1870 to 1875/Hyd./2025 17. In the said search

VILAS POLYMER PRIVATE LIMITED,HYDERABAD vs. DCIT, CENTRAL CIRCLE-1(2), HYDERABAD, HYDERABAD

In the result, all the six appeals i

ITA 1872/HYD/2025[2016-17]Status: DisposedITAT Hyderabad18 Feb 2026AY 2016-17

Bench: Shri Vijay Pal Rao & Shri Manjunatha G.आ.अपी.सं /Ita Nos.1870 To 1875/Hyd/2025 Assessment Years 2014-2015 To 2019-2020 Vilas Polymer Private The Dcit, Limited, Hyderabad. Central Circle-1(2), Vs. Pin – 500 090 Hyderabad – 500 004. Pan Aaacv9854A Telangana. (Appellant) (Respondent) िनधा"रती "ारा /Assessee By: Ca M V Prasad राज" व "ारा /Revenue By: Dr. Narendra Kumar Naik, Cit- Dr सुनवाई की तारीख/Date Of Hearing: 19.01.2026 घोषणा की तारीख/Pronouncement: 18.02.2026 आदेश/Order

For Appellant: CA M V PrasadFor Respondent: Dr. Narendra Kumar Naik, CIT-
Section 132Section 143(3)Section 148Section 149Section 149(1)(b)Section 151

Tyres (P) Ltd, M/s. Vilas Polymers (P) Ltd, M/s. Spinmax Tyres (P) Ltd and M/s. Laxes Machine (P) Ltd vide warrant of authorisation and Panchanama as under: 31 ITA.Nos.1870 to 1875/Hyd./2025 32 ITA.Nos.1870 to 1875/Hyd./2025 33 ITA.Nos.1870 to 1875/Hyd./2025 17. In the said search

VILAS POLYMER PRIVATE LIMITED,HYDERABAD vs. DCIT, CENTRAL CIRCLE-1(2), HYDERABAD

In the result, all the six appeals i

ITA 1870/HYD/2025[2014-15]Status: DisposedITAT Hyderabad18 Feb 2026AY 2014-15

Bench: Shri Vijay Pal Rao & Shri Manjunatha G.आ.अपी.सं /Ita Nos.1870 To 1875/Hyd/2025 Assessment Years 2014-2015 To 2019-2020 Vilas Polymer Private The Dcit, Limited, Hyderabad. Central Circle-1(2), Vs. Pin – 500 090 Hyderabad – 500 004. Pan Aaacv9854A Telangana. (Appellant) (Respondent) िनधा"रती "ारा /Assessee By: Ca M V Prasad राज" व "ारा /Revenue By: Dr. Narendra Kumar Naik, Cit- Dr सुनवाई की तारीख/Date Of Hearing: 19.01.2026 घोषणा की तारीख/Pronouncement: 18.02.2026 आदेश/Order

For Appellant: CA M V PrasadFor Respondent: Dr. Narendra Kumar Naik, CIT-
Section 132Section 143(3)Section 148Section 149Section 149(1)(b)Section 151

Tyres (P) Ltd, M/s. Vilas Polymers (P) Ltd, M/s. Spinmax Tyres (P) Ltd and M/s. Laxes Machine (P) Ltd vide warrant of authorisation and Panchanama as under: 31 ITA.Nos.1870 to 1875/Hyd./2025 32 ITA.Nos.1870 to 1875/Hyd./2025 33 ITA.Nos.1870 to 1875/Hyd./2025 17. In the said search

AMOLAK SINGH BHATIA,BILASPUR vs. DCIT,CENTRAL CIRCLE-08, DELHI

In the result, the relevant grounds raised against the initiation of\nproceedings u/s 153A by the assessee are allowed

ITA 3502/DEL/2025[2020-21]Status: DisposedITAT Delhi28 Jan 2026AY 2020-21
For Appellant: Shri Ajay Wadhwa, AdvocateFor Respondent: Ms. Amisha S. Gupt, CIT DR
Section 127Section 132Section 139Section 143(2)Section 153Section 153ASection 153DSection 246

Almira which was kept\nunder PO only on20.11.2020. They also taken statement of the assessee\non 20.11.2020 and subsequently another warrant of authorisation u/s 132\nof the Act was issued and executed on 21.11.2020.\n9.\nFrom the above information available on record, we observed that PO\nwas passed ... states, “in\nthe case of search, on the conclusion of search as recorded in the last\npanchnama drawn in whose case the warrant of authorisation has been\nissued\". Therefore, in the given case, the last panchnama was drawn on\n01.03.2020. Hence, the search assessment year in the given case would

SHRI SHAH AFROZE HOSSAIN,BHAGALPUR vs. DY. CIT, CENT, CIR-2, PATNA, PATNA

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

ITA 711/PAT/2024[2022-23]Status: DisposedITAT Patna30 Dec 2025AY 2022-23

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishrai.T.A. No.711/Pat/2024 Assessment Year: 2022-23 Shri Shah Afroze Hossain.….…………………....…………………....Appellant 12, Shahganjhi, Habibpur, Bhagalpur, Bihar-812006. [Pan: Aapph1112D] Vs. Dcit, Central Circle-2, Patna..………....…..………………….…..... Respondent Appearances By: Shri Manish Rastogi, Adv., Appeared On Behalf Of The Appellant. Md. Shadab Ahmed, Cit-Dr, Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : October 14, 2025 Date Of Pronouncing The Order : December 30, 2025 आदेश / Order Per Sonjoy Sarma: This Appeal Filed By The Assessee Is Directed Against The Order Of The Cit(A), Patna-3 (Hereinafter Referred To As “Ld. Cit(A)”) Dated 22.10.2024 Passed Under Section 250 Of The Income-Tax Act, 1961 (Hereinafter Referred To As The “Act”). 2. Brief Facts Of The Case Are That The Assessee Filed His Return Of Income For The Assessment Year 2022–23 Declaring A Total Income Of ₹75,56,770, Comprising The Income From Business Of ₹6,54,569, Long- Term Capital Gains: ₹49,60,293 & Income From Other Sources Of ₹19,35,912. A Search & Seizure Operation Under Section 132 Of The Act Was Carried Out On 29.12.2022 At The Residential & Business Premises Of The Assessee Pursuant To A Warrant Of Authorisation Issued By The Director Of Investigation, Patna. During The Course Of The Search

Section 132Section 142(1)Section 143(2)Section 250Section 50CSection 50C(2)

under section 132 of the Act was carried out on 29.12.2022 at the residential and business premises of the assessee pursuant to a warrant of authorisation issued by the Director of Investigation, Patna. During the course of the search, I.T.A. No.711/PAT/2024 Shri Shah Afroze Hossain certain documents were found

SRI SRINIVASA EDUCATIONAL & CHARITABLE TRUST,BANGALORE vs. DCIT, CENTRAL CIRCLE-2(3), BENGALURU

ITA 940/BANG/2025[2021-22]Status: DisposedITAT Bangalore13 Nov 2025AY 2021-22
For Appellant: Shri M.V Prasad, CA & Shri KS Rajendra KumarFor Respondent: Shri Muthu Shankar, CIT &
Section 12ASection 143(3)Section 153ASection 153BSection 25Section 250Section 8

requisitioned under section 132A” both refer to the\nfirst action taken under those provisions, which is the issuance and\nexecution of the first warrant of authorisation. These terms do not refer\nto the conclusion or the last step of the search operation. The language\nused in the second proviso ... course of such\ninspection that cannot be construed as a last panchnama referred to\nin Explanation (2) to section 158BE. When once a warrant of authorisation\nhas been issued for search before it is concluded as evidenced by the\npanchnamas, what is to be recorded in the panchnama

SRI SRINIVASA EDUCATIONAL & CHARITABLE TRUST,BANGALORE vs. DCIT, CENTRAL CIRCLE-2(3), BANGALORE

ITA 939/BANG/2025[2020-21]Status: DisposedITAT Bangalore13 Nov 2025AY 2020-21
For Appellant: \nShri M.V Prasad, CA & Shri KS Rajendra KumarFor Respondent: \nShri Muthu Shankar, CIT &
Section 12ASection 143(3)Section 153ASection 153BSection 25Section 250Section 8

requisitioned under section 132A” both refer to the\nfirst action taken under those provisions, which is the issuance and\nexecution of the first warrant of authorisation. These terms do not refer\nto the conclusion or the last step of the search operation. The language\nused in the second proviso ... course of such\ninspection that cannot be construed as a last panchnama referred to\nin Explanation (2) to section 158BE. When once a warrant of authorisation\nhas been issued for search before it is concluded as evidenced by the\npanchnamas, what is to be recorded in the panchnama

PAPI REDDY ANKANNAGARI,HYDERABAD vs. DCIT., CENTRAL CIRCLE-3(3), HYDERABAD

In the result, the appeal of the assessee in ITA

ITA 1314/HYD/2024[2020-21]Status: DisposedITAT Hyderabad26 Sept 2025AY 2020-21

Bench: Shri Ravish Sood & Shri Madhusudan Sawdiaआ.अपी.सं /Ita Nos.1313 & 1314/Hyd/2024 (निर्धारण वर्ा/Assessment Year:2020-21) Shri Papi Reddy Ankannagari, Dy. Commissioner Of Income Vs. Hyderabad. Tax, Pan: Adopa4689A Central Circle 3(3), Hyderabad. (Appellant) (Respondent) निर्धाररती द्वधरध/Assessee By: Shri S. Rama Rao, Advocate रधजस् व द्वधरध/Revenue By: Shri Gurpreet Singh, Sr-Dr सुिवधई की तधरीख/Date Of Hearing: 04/09/2025 घोर्णध की तधरीख/Pronouncement: 26/09/2025 आदेश/Order Per Madhusudan Sawdia, A.M.: These Appeals Are Filed By Shri Papi Reddy Ankannagari (“The Assessee”), Feeling Aggrieved By The Separate Orders Passed By The Learned Commissioner Of Income Tax (Appeals), Hyderabad-11 (“Ld. Cit(A)”), Both Dated 29.11.2024 Respectively For The A.Y. 2020-21. Since These Appeals Are Related To The Same Assessee & For The Same A.Y. 2020-21, They Are Heard Together & One Consolidated Order Is Being Passed For The Sake Of Convenience & Brevity.

For Appellant: Shri S. Rama Rao, AdvocateFor Respondent: Shri Gurpreet Singh, SR-DR
Section 132ASection 139Section 144Section 147Section 148Section 68

During a vehicle inspection by the police, cash of Rs.70 lakhs was found in possession of the assessee. Thereafter, a warrant of authorisation under section 132A of the Act was executed on 12.11.2021 and possession of the cash was taken over by the Revenue from the police

ACE TYRES PRIVATE LIMITED,HYDERABAD vs. ACIT., CENTRAL CIRCLE-1(2), HYDERABAD

ITA 1207/HYD/2025[2019-20]Status: DisposedITAT Hyderabad24 Sept 2025AY 2019-20
For Appellant: \nShri M.V.Prasad, CA
Section 132Section 143(3)Section 148Section 148BSection 149Section 149(1)(b)Section 151

{"clean_text": "ITA Nos 1084 to 1088 and 1207 of 2025 ACE Tyres P Ltd\n\nआयकर अपीलीय अधिकरण, हैदराबाद

ACE TYRES PRIVATE LIMITED,HYDERABAD vs. ACIT., CENTRAL CIRCLE-1(2), HYDERABAD

In the result, appeals of the assessee for the A

ITA 1086/HYD/2025[2016-17]Status: DisposedITAT Hyderabad24 Sept 2025AY 2016-17
For Appellant: Shri M.V.Prasad, CAFor Respondent: : Dr. Sachin Kumar, Sr. AR
Section 132Section 143(3)Section 148Section 148BSection 149Section 149(1)(b)Section 151

{"clean_text": "ITA Nos 1084 to 1088 and 1207 of 2025 ACE Tyres P Ltd\n\nआयकर अपीलीय अधिकरण, हैदराबाद

ACE TYRES PRIVATE LIMITED,HYDERABAD vs. ACIT., CENTRAL CIRCLE-1(2), HYDERABAD

In the result, appeals of the assessee for the A

ITA 1085/HYD/2025[2015-16]Status: DisposedITAT Hyderabad24 Sept 2025AY 2015-16
For Appellant: Shri M.V.Prasad, CAFor Respondent: : Dr. Sachin Kumar, Sr. AR
Section 132Section 143(3)Section 148Section 148BSection 149Section 149(1)(b)Section 151

{ "clean_text": "ITA Nos 1084 to 1088 and 1207 of 2025 ACE Tyres P Ltd\n\nआयकर अपीलीय अधिकरण, हैदराबाद

ACE TYRES PRIVATE LIMITED,HYDERABAD vs. ACIT., CENTRAL CIRCLE-1(2), HYDERABAD

ITA 1084/HYD/2025[2014-15]Status: DisposedITAT Hyderabad24 Sept 2025AY 2014-15
For Appellant: Shri M.V.Prasad, CAFor Respondent: : Dr. Sachin Kumar, Sr. AR
Section 132Section 143(3)Section 148Section 148BSection 149Section 149(1)(b)Section 151

{"clean_text": "ITA Nos 1084 to 1088 and 1207 of 2025 ACE Tyres P Ltd\n\nआयकर अपीलीय अधिकरण, हैदराबाद

DODHIA SYNTHETICS LIMITED,BHIWANDI vs. DCIT-CC-3, THANE, THANE

ITA 2204/MUM/2025[2020-21]Status: DisposedITAT Mumbai17 Sept 2025AY 2020-21
Section 143(3)Section 147Section 250Section 68

material, we are of the considered opinion that to be\nconsidered for the purposes of section 153A, the material seized\nagainst the warrant of authorisation in respect of assessee alone\nhas to be considered and in case the material has been seized\nfrom the premises of some other person against ... material, we are of the considered opinion that to be\nconsidered for the purposes of section 153A, the material seized\nagainst the warrant of authorisation in respect of assessee alone\nhas to be considered and in case the material has been seized\nfrom the premises of some other person against

DODHIA SYNTHETICS LIMITED,BHIWANDI vs. DCIT-CC-3, THANE, THANE

The appeal of the assessee is Allowed on the\nlegal issue

ITA 2190/MUM/2025[2013-14]Status: DisposedITAT Mumbai17 Sept 2025AY 2013-14
Section 143(3)Section 147Section 250Section 68

material, we are of the considered opinion that to be\nconsidered for the purposes of section 153A, the material seized\nagainst the warrant of authorisation in respect of assessee alone\nhas to be considered and in case the material has been seized\nfrom the premises of some other person against

DCIT, CENTRAL CIRCLE -3, THANE, THANE vs. DODHIA SYNTHETICS LIMITED, BHIWANDI

The appeal of the assessee is Allowed on the\nlegal issue

ITA 2105/MUM/2025[2014-15]Status: DisposedITAT Mumbai17 Sept 2025AY 2014-15
Section 143(3)Section 147Section 250Section 68

material, we are of the considered opinion that to be\nconsidered for the purposes of section 153A, the material seized\nagainst the warrant of authorisation in respect of assessee alone\nhas to be considered and in case the material has been seized\nfrom the premises of some other person against

PAPI REDDY ANKANNAGARI,HYDERABAD vs. DCIT., CIRCLE CIRCLE-3(3), HYDERABAD

In the result, the appeal of the assessee in ITA

ITA 1312/HYD/2024[2019-20]Status: DisposedITAT Hyderabad12 Sept 2025AY 2019-20

Bench: Shri Ravish Sood & Shri Madhusudan Sawdiaआ.अपी.सं /Ita Nos.1309 To 1312/Hyd/2024 (निर्धारण वर्ा/Assessment Year:2019-20) Shri Papi Reddy Ankannagari, Dy. Commissioner Of Income Vs. Hyderabad. Tax, Pan: Adopa4689A Central Circle 3(3), Hyderabad. (Appellant) (Respondent) निर्धाररती द्वधरध/Assessee By: Shri S. Rama Rao, Advocate रधजस् व द्वधरध/Revenue By: Shri Gurpreet Singh, Sr-Dr सुिवधई की तधरीख/Date Of Hearing: 02/09/2025 घोर्णध की तधरीख/Pronouncement: 12/09/2025 आदेश/Order Per Bench : These Appeals Are Filed By Shri Papi Reddy Ankannagari (“The Assessee”), Feeling Aggrieved By The Separate Orders Passed By The Learned Commissioner Of Income Tax (Appeals), Hyderabad-11 (“Ld. Cit(A)”), Dated 28.11.2024, 02.12.2024, 29.11.2024 & 28.11.2024 Respectively For The A.Y. 2019-20. Since These Appeals Are Related To The Same Assessee & For The Same A.Y. 2019-20, They

For Appellant: Shri S. Rama Rao, AdvocateFor Respondent: Shri Gurpreet Singh, SR-DR
Section 132ASection 143(2)Section 147Section 148Section 68Section 69A

During a vehicle inspection by the police authorities, cash of Rs.70 lakhs was found in possession of the assessee. Consequently, a warrant of authorisation under section 132A of the Income Tax Act, 1961 (“the Act”) was executed on 12.11.2021. Since the assessee had not filed any return of income

PAPI REDDY ANKANNAGARI,HYDERABAD vs. DCIT., CENTRAL CIRCLE-3(3), HYDERABAD

In the result, the appeal of the assessee in ITA

ITA 1311/HYD/2024[2019-20]Status: DisposedITAT Hyderabad12 Sept 2025AY 2019-20

Bench: Shri Ravish Sood & Shri Madhusudan Sawdiaआ.अपी.सं /Ita Nos.1309 To 1312/Hyd/2024 (निर्धारण वर्ा/Assessment Year:2019-20) Shri Papi Reddy Ankannagari, Dy. Commissioner Of Income Vs. Hyderabad. Tax, Pan: Adopa4689A Central Circle 3(3), Hyderabad. (Appellant) (Respondent) निर्धाररती द्वधरध/Assessee By: Shri S. Rama Rao, Advocate रधजस् व द्वधरध/Revenue By: Shri Gurpreet Singh, Sr-Dr सुिवधई की तधरीख/Date Of Hearing: 02/09/2025 घोर्णध की तधरीख/Pronouncement: 12/09/2025 आदेश/Order Per Bench : These Appeals Are Filed By Shri Papi Reddy Ankannagari (“The Assessee”), Feeling Aggrieved By The Separate Orders Passed By The Learned Commissioner Of Income Tax (Appeals), Hyderabad-11 (“Ld. Cit(A)”), Dated 28.11.2024, 02.12.2024, 29.11.2024 & 28.11.2024 Respectively For The A.Y. 2019-20. Since These Appeals Are Related To The Same Assessee & For The Same A.Y. 2019-20, They

For Appellant: Shri S. Rama Rao, AdvocateFor Respondent: Shri Gurpreet Singh, SR-DR
Section 132ASection 143(2)Section 147Section 148Section 68Section 69A

During a vehicle inspection by the police authorities, cash of Rs.70 lakhs was found in possession of the assessee. Consequently, a warrant of authorisation under section 132A of the Income Tax Act, 1961 (“the Act”) was executed on 12.11.2021. Since the assessee had not filed any return of income

PAPI REDDY ANKANNAGARI,HYDERABAD vs. DCIT., CENTRAL CIRCLE-3(3), HYDERABAD

In the result, the appeal of the assessee in ITA

ITA 1310/HYD/2024[2019-20]Status: DisposedITAT Hyderabad12 Sept 2025AY 2019-20

Bench: Shri Ravish Sood & Shri Madhusudan Sawdiaआ.अपी.सं /Ita Nos.1309 To 1312/Hyd/2024 (निर्धारण वर्ा/Assessment Year:2019-20) Shri Papi Reddy Ankannagari, Dy. Commissioner Of Income Vs. Hyderabad. Tax, Pan: Adopa4689A Central Circle 3(3), Hyderabad. (Appellant) (Respondent) निर्धाररती द्वधरध/Assessee By: Shri S. Rama Rao, Advocate रधजस् व द्वधरध/Revenue By: Shri Gurpreet Singh, Sr-Dr सुिवधई की तधरीख/Date Of Hearing: 02/09/2025 घोर्णध की तधरीख/Pronouncement: 12/09/2025 आदेश/Order Per Bench : These Appeals Are Filed By Shri Papi Reddy Ankannagari (“The Assessee”), Feeling Aggrieved By The Separate Orders Passed By The Learned Commissioner Of Income Tax (Appeals), Hyderabad-11 (“Ld. Cit(A)”), Dated 28.11.2024, 02.12.2024, 29.11.2024 & 28.11.2024 Respectively For The A.Y. 2019-20. Since These Appeals Are Related To The Same Assessee & For The Same A.Y. 2019-20, They

For Appellant: Shri S. Rama Rao, AdvocateFor Respondent: Shri Gurpreet Singh, SR-DR
Section 132ASection 143(2)Section 147Section 148Section 68Section 69A

During a vehicle inspection by the police authorities, cash of Rs.70 lakhs was found in possession of the assessee. Consequently, a warrant of authorisation under section 132A of the Income Tax Act, 1961 (“the Act”) was executed on 12.11.2021. Since the assessee had not filed any return of income

PAPI REDDY ANKANNAGARI,HYDERABAD vs. DCIT.,CENTRAL CIRCLE-3(3), HYDERABAD

In the result, the appeal of the assessee in ITA

ITA 1309/HYD/2024[2019-20]Status: DisposedITAT Hyderabad12 Sept 2025AY 2019-20

Bench: Shri Ravish Sood & Shri Madhusudan Sawdiaआ.अपी.सं /Ita Nos.1309 To 1312/Hyd/2024 (निर्धारण वर्ा/Assessment Year:2019-20) Shri Papi Reddy Ankannagari, Dy. Commissioner Of Income Vs. Hyderabad. Tax, Pan: Adopa4689A Central Circle 3(3), Hyderabad. (Appellant) (Respondent) निर्धाररती द्वधरध/Assessee By: Shri S. Rama Rao, Advocate रधजस् व द्वधरध/Revenue By: Shri Gurpreet Singh, Sr-Dr सुिवधई की तधरीख/Date Of Hearing: 02/09/2025 घोर्णध की तधरीख/Pronouncement: 12/09/2025 आदेश/Order Per Bench : These Appeals Are Filed By Shri Papi Reddy Ankannagari (“The Assessee”), Feeling Aggrieved By The Separate Orders Passed By The Learned Commissioner Of Income Tax (Appeals), Hyderabad-11 (“Ld. Cit(A)”), Dated 28.11.2024, 02.12.2024, 29.11.2024 & 28.11.2024 Respectively For The A.Y. 2019-20. Since These Appeals Are Related To The Same Assessee & For The Same A.Y. 2019-20, They

For Appellant: Shri S. Rama Rao, AdvocateFor Respondent: Shri Gurpreet Singh, SR-DR
Section 132ASection 143(2)Section 147Section 148Section 68Section 69A

During a vehicle inspection by the police authorities, cash of Rs.70 lakhs was found in possession of the assessee. Consequently, a warrant of authorisation under section 132A of the Income Tax Act, 1961 (“the Act”) was executed on 12.11.2021. Since the assessee had not filed any return of income

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