DCIT., CIRCLE 3(1), HYDERABAD vs. ROHINI MINERALS PRIVATE LIMITED, HYDERABAD

In the result, all the three appeals filed by the Revenue for the A

Bench: Shri Manjunatha G. & Shri K.Narasimha Charyआ.अपी.सं /Ita No.980/Hyd/2024, 1079/Hyd/2024 & 1080/Hyd/2024 (निर्धारण वर्ा/Assessment Year: 2018-19, 2014-15 & 2015-16) Dcit Vs. M/S Rohini Minerals Circle-3(1) Private Limited Hyderabad Hyderabad [Pan :Aaccr0773N] (Appellant) (Respondent) निर्धाररती द्वधरध/Assessee By: Shri S.K.Gupta, Ar रधजस् व द्वधरध/Revenue By: Shri B Bala Krishna, Cit-Dr Shri Srinath Sadanala, Sr.Ar

bogus purchases. Hon’ble Gujarat High Court in the case of Krishna Textiles Vs. CIT [2008] 174 Taxman 372 [2009] held that, the onus was on the revenue to prove that the income belongs to the assessee. The AO in this case did not doubt the sales, stock record maintained by the assessee. In the absence of any contrary finding

DCIT., CIRCLE 3(1), HYDERABAD vs. ROHINI MINERALS PRIVATE LIMITED, HYDERABAD

In the result, all the three appeals filed by the Revenue for\nthe A

bogus purchases. Hon'ble\nGujarat High Court in the case of Krishna Textiles Vs. CIT\n[2008] 174 Taxman 372 [2009] held that, the onus was on the\nrevenue to prove that the income belongs to the assessee. The\nAO in this case did not doubt the sales, stock record maintained\nby the assessee. In the absence of any contrary

ASST. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-3(2), HYDERABAD vs. ASCEND TELCOM INFRASTRUTURE PRIVATE LIMITED , HYDERABAD

In the result, the appeal filed by the Revenue is allowed for statistical purposes while the corresponding C

Bench: Shri R.K. Panda & Shri Laliet Kumar

bogus/ accommodation entries of purchase bills/unexplained and unverifiable expenses with various vendors have been pointed in a show-cause notice is erroneous. The disallowance made by the learned AO is not based on any specific finding and is devoid of appreciation of the details submitted by the Appellant. 2.2.2. In this regard, we wish to submit that during the assessment

ASST. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-3(2), HYDERABAD vs. ASCEND TELECOM INFRASTRUCTURE PRIVATE LIMITED, HYDERABAD

In the result, the appeal filed by the Revenue is allowed for statistical purposes while the corresponding C

Bench: Shri R.K. Panda & Shri Laliet Kumar

bogus/ accommodation entries of purchase bills/unexplained and unverifiable expenses with various vendors have been pointed in a show-cause notice is erroneous. The disallowance made by the learned AO is not based on any specific finding and is devoid of appreciation of the details submitted by the Appellant. 2.2.2. In this regard, we wish to submit that during the assessment

ASST. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-3(2), HYDERABAD vs. ASCEND TELCOM INFRASTRUTURE PRIVATE LIMITED , HYDERABAD

In the result, the appeal filed by the Revenue is allowed for statistical purposes while the corresponding C

Bench: Shri R.K. Panda & Shri Laliet Kumar

bogus/ accommodation entries of purchase bills/unexplained and unverifiable expenses with various vendors have been pointed in a show-cause notice is erroneous. The disallowance made by the learned AO is not based on any specific finding and is devoid of appreciation of the details submitted by the Appellant. 2.2.2. In this regard, we wish to submit that during the assessment

ASST. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-3(2), HYDERABAD vs. ASCEND TELECOM INFRASTRUCTURE PRIVATE LIMITED, HYDERABAD

In the result, the appeal filed by the Revenue is allowed for statistical purposes while the corresponding C

Bench: Shri R.K. Panda & Shri Laliet Kumar

bogus/ accommodation entries of purchase bills/unexplained and unverifiable expenses with various vendors have been pointed in a show-cause notice is erroneous. The disallowance made by the learned AO is not based on any specific finding and is devoid of appreciation of the details submitted by the Appellant. 2.2.2. In this regard, we wish to submit that during the assessment

ASST. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-3(2), HYDERABAD vs. ASCEND TELECOM INFRASTRUCTURE PRIVATE LIMITED, HYDERABAD

In the result, the appeal filed by the Revenue is allowed for statistical purposes while the corresponding C

Bench: Shri R.K. Panda & Shri Laliet Kumar

bogus/ accommodation entries of purchase bills/unexplained and unverifiable expenses with various vendors have been pointed in a show-cause notice is erroneous. The disallowance made by the learned AO is not based on any specific finding and is devoid of appreciation of the details submitted by the Appellant. 2.2.2. In this regard, we wish to submit that during the assessment

ASST. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-3(2), HYDERABAD vs. ASCEND TELECOM INFRASTRUCTURE PRIVATE LIMITED, HYDERABAD

In the result, the appeal filed by the Revenue is allowed for statistical purposes while the corresponding C

Bench: Shri R.K. Panda & Shri Laliet Kumar

bogus/ accommodation entries of purchase bills/unexplained and unverifiable expenses with various vendors have been pointed in a show-cause notice is erroneous. The disallowance made by the learned AO is not based on any specific finding and is devoid of appreciation of the details submitted by the Appellant. 2.2.2. In this regard, we wish to submit that during the assessment

SURYA PRABHA SUNKAVALLI,HYDERABAD vs. INCOME TAX OFFICER, WARD-14(3), HYDERABAD

In the result, appeal of the assessee is dismissed

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

bogus purchases then the profit has to be estimated. In PCIT Vs. M/s.Paramshakti Distributors Pvt. Ltd., in Income Tax Appeal No.413 of 2017 on the file of the Hon'ble Bombay High Court the Revenue has not rejected the instances of purchases by accepting the sales, it was proper to tax the profit embedded in such purchases. In ACIT

K & R RAIL ENGINEERING LIMITED,HYDERABAD vs. ACIT, CENTRAL CIRCLE-3(4), HYDERABAD

Bench: Shri Rama Kanta Panda & Shri Laliet Kumar

bogus purchases was the reason to believe as per the satisfactory note which was supplemented to the assessee and no addition was made on the same. Thus, not allowing the eligible TDS

K & R RAIL ENGINEERING LIMITED,SECUNDERABAD vs. ACIT, CENTRAL CIRCLE-3(4), HYDERABAD

Bench: Shri Rama Kanta Panda & Shri Laliet Kumar

bogus purchases was the reason to believe as per the satisfactory note which was supplemented to the assessee and no addition was made on the same. Thus, not allowing the eligible TDS

K & R RAIL ENGINEERING LIMITED,SECUNDERABAD vs. ACIT, CENTRAL CIRCLE-3(4), HYDERABAD

Bench: Shri Rama Kanta Panda & Shri Laliet Kumar

bogus purchases was the reason to believe as per the satisfactory note which was supplemented to the assessee and no addition was made on the same. Thus, not allowing the eligible TDS

K & R RAIL ENGINEERING LIMITED,SECUNDERABAD vs. ACIT, CENTRAL CIRCLE-3(4), HYDERABAD

Bench: Shri Rama Kanta Panda & Shri Laliet Kumar

bogus purchases was the reason to believe as per the satisfactory note which was supplemented to the assessee and no addition was made on the same. Thus, not allowing the eligible TDS

K & R RAIL ENGINEERING LIMITED,HYDERABAD vs. ACIT, CENTRAL CIRCLE-3(4), HYDERABAD

Bench: Shri Rama Kanta Panda & Shri Laliet Kumar

bogus purchases was the reason to believe as per the satisfactory note which was supplemented to the assessee and no addition was made on the same. Thus, not allowing the eligible TDS

ASSISTANT COMMISSIONER OF INCOME TAX,CENTRAL CIRCLE-2(1) , HYDERABAD vs. S A BUILDERS AND DEVELOPERS , HYDERABAD

The appeals of the Revenue are dismissed

TDS to Govt. Account.\n8. The appellant craves leave to amend or alter any\nground or add any other grounds which may be\nnecessary.”\n\n3. First, we take up the appeal of the assessee for the A.Y\n2016-17. Ground No.1 of the assessee is general in nature and\ndoes not require any specific adjudication.\n4. Ground Nos.2

S A BUILDERS & DEVELOPERS ,HYDERABAD vs. ASSISTANT COMMISSIONER OF INCOME TAX ,CENTRAL CIRCLE-1(2) , HYDERABAD

In the result, Ground Nos

TDS to Govt. Account.\n8. The appellant craves leave to amend or alter any\nground or add any other grounds which may be\nnecessary.”\n\n3. First, we take up the appeal of the assessee for the A.Y\n2016-17. Ground No.1 of the assessee is general in nature and\ndoes not require any specific adjudication.\n4. Ground Nos.2

SRI SHYAMBABA ELECTRONIC PVT LTD,HYDERABAD vs. DCIT., CIRCLE-3(1), HYDERABAD

In the result, appeal of the Assessee is allowed for statistical purposes

Bench: Shri Vijay Pal Rao & Shri Madhusudan Sawdiaआ.अपी.सं /Ita No.453/Hyd/2024 िनधा"रण वष"/Assessment Year 2021-2022 Sri Shyambaba Electronic The Dcit, Pvt. Ltd., Hyderabad. Vs. Circle-3(1), Pin – 500 012. Telangana. Hyderabad. Pan Aaxcs1651F (Appellant) (Respondent) िनधा"रती "ारा/Assessee By: Ca A Srinivas राज" व "ारा/Revenue By:: Dr. Sachin Kumar, Sr. Ar सुनवाई की तारीख/Date Of Hearing: 07.10.2025 घोषणा की तारीख/Pronouncement: 15.10.2025 आदेश/Order Per Vijay Pal Rao: This Appeal By The Assessee Is Directed Against The Order Dated 11.03.2024 Of The Learned Cit(A)-National Faceless Appeal Centre [In Short “Nfac], Delhi, For The Assessment Year 2021-2022. 2

bogus purchases. 4. The Appellate Commissioner erred in confirming in disallowance of Rs.77,86,411/-on account of payments made by credit cards 5. The Appellate Commissioner erred by dismissing the ground of Assessee that adequate opportunity was not provided to the Assessee. 6. Any other grounds which the Assessee may urge either before or at the time

ACIT, CENTRAL CIRCLE - 2(2), HYDERABAD vs. AMR INDIA LIMITED, HYDERABAD

In the result, Cross Objection No

Bench: Shri Manjunatha G & Shri K. Narasimha Chary

bogus in nature which are not supported by necessary bills and vouchers. On the other hand, assessee has furnished all the evidences including relevant work order, tax invoice and delivery challans of goods purchased from M/s Pradeep Kumar Babulal & Co. and also filed relevant bank statement to prove payment through proper banking channel. Once the assessee has filed all relevant

ACIT, CENTRAL CIRCLE - 2(2), HYDERABAD vs. AMR INDIA LIMITED, HYDERABAD

In the result, Cross Objection No

Bench: Shri Manjunatha G & Shri K. Narasimha Chary

bogus in nature which are not supported by necessary bills and vouchers. On the other hand, assessee has furnished all the evidences including relevant work order, tax invoice and delivery challans of goods purchased from M/s Pradeep Kumar Babulal & Co. and also filed relevant bank statement to prove payment through proper banking channel. Once the assessee has filed all relevant