V S A INFRA PROJECTS PRIVATE LIMITED,HYDERABAD vs. DCIT., CENTRAL CIRCLE -1(2), HYDERABAD

In the result, the appeal of assessee in ITA Nos

TDS applicable as per law. The assessee also furnished affidavits from both the subcontract workers where they have denied statements given during the course of survey under Section 133A

V S A INFRA PROJECTS PRIVATE LIMITED,HYDERABAD vs. DCIT., CENTRAL CIRCLE-1(2), HYDERABAD

In the result, the appeal of assessee in ITA Nos

Bench: SHRI VIJAY PAL RAO, HON’BLE (Vice President), SHRI MANJUNATHA G, HON’BLE (Accountant Member)

TDS applicable as per law. The assessee also furnished affidavits from both the subcontract workers where they have denied statements given during the course of survey under Section 133A

V S A INFRA PROJECTS PRIVATE LIMITED,HYDERABAD vs. DCIT., CENTRAL CIRCLE-1(2), HYDERABAD

In the result, the appeal of assessee in ITA Nos

TDS applicable as per law. The assessee also furnished affidavits from both the subcontract workers where they have denied statements given during the course of survey under Section 133A

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

In the result, Ground Nos

Bench: Shri Vijay Pal Rao, Vice-A N D Shri Manjunatha, G.आ.अपी.सं /Ita Nos.258 & 259/Hyd/2022 (िनधा"रण वष"/Assessment Years: 2016-17 & 2017-18) M/S. S.A. Builders & Developers, Vs. Acit Hyderabad Central Circle 2(1) Pan:Acufs3331A Hyderabad (Appellant) (Respondent) आ.अपी.सं /Ita Nos.295 & 296/Hyd/2022 (िनधा"रण वष"/Assessment Years: 2016-17 & 2017-18) Acit Vs. M/S. S.A. Builders & Central Circle 2(1) Developers, Hyderabad Hyderabad Pan:Acufs3331A (Appellant) (Respondent) िनधा""रती "ारा/Assessee By: Shri K.C. Devdas, Ca राज" व "ारा/Revenue By:: Shri B Bala Krishna, Cit(Dr) सुनवाई की तारीख/Date Of Hearing: 19/02/2025 घोषणा की तारीख/Pronouncement: 15/05/2025 आदेश/Order Per Bench: These Two Sets Of Cross Appeals Are Directed Against The Two Separate Orders Of The Learned Cit (A)-12, Hyderabad Both Dated 29/04/2022, Arising From The Assessment Framed U/S 143(3) R.W.S. 153A Of The I.T. Act, 1961 For The A.Ys 2016-17 & Page 1 Of 56

133A is not a search under section 132 as both operate in their respective fields and it is legally not permissible to equate both the actions as same. 7. The learned CIT(A) should have appreciated that no valuable or books of account belonging to the firm were seized from the residential premises of Syed Akthar (partner). 8. The learned

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

In the result, Ground Nos

Bench: Shri Vijay Pal Rao, Vice-A N D Shri Manjunatha, G.आ.अपी.सं /Ita Nos.258 & 259/Hyd/2022 (िनधा"रण वष"/Assessment Years: 2016-17 & 2017-18) M/S. S.A. Builders & Developers, Vs. Acit Hyderabad Central Circle 2(1) Pan:Acufs3331A Hyderabad (Appellant) (Respondent) आ.अपी.सं /Ita Nos.295 & 296/Hyd/2022 (िनधा"रण वष"/Assessment Years: 2016-17 & 2017-18) Acit Vs. M/S. S.A. Builders & Central Circle 2(1) Developers, Hyderabad Hyderabad Pan:Acufs3331A (Appellant) (Respondent) िनधा""रती "ारा/Assessee By: Shri K.C. Devdas, Ca राज" व "ारा/Revenue By:: Shri B Bala Krishna, Cit(Dr) सुनवाई की तारीख/Date Of Hearing: 19/02/2025 घोषणा की तारीख/Pronouncement: 15/05/2025 आदेश/Order Per Bench: These Two Sets Of Cross Appeals Are Directed Against The Two Separate Orders Of The Learned Cit (A)-12, Hyderabad Both Dated 29/04/2022, Arising From The Assessment Framed U/S 143(3) R.W.S. 153A Of The I.T. Act, 1961 For The A.Ys 2016-17 & Page 1 Of 56

133A is not a search under section 132 as both operate in their respective fields and it is legally not permissible to equate both the actions as same. 7. The learned CIT(A) should have appreciated that no valuable or books of account belonging to the firm were seized from the residential premises of Syed Akthar (partner). 8. The learned

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

The appeals of the Revenue are dismissed

133A is not a search under section 132 as both\noperate in their respective fields and it is legally not\npermissible to equate both the actions as same.\n7. The learned CIT(A) should have appreciated that no\nvaluable or books of account belonging to the firm were seized\nfrom the residential premises of Syed Akthar (partner).\n8. The learned

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

In the result, Ground Nos

Section 153A. The assessee and Revenue raised grounds of appeal concerning the validity of search proceedings, additions for unexplained cash credits, and disallowances related to TDS.", "held": "The Tribunal held that the initiation of proceedings under Section 153A was bad in law as a valid search under Section 132 was not conducted. It also found that the assessee had discharged

COUNTRY CLUB HOSPITALITY & HOLIDAYS LIMITED,HYDERABAD vs. ACIT TDS, CIRCLE (TDS)-1(1), HYDERABAD

In the result, appeal of the assessee for the assessment year 2018-

Bench: Shri Rama Kanta Panda & Shri K. Narasimha Charyआ.अपी.सं निर्धारण अपीलधर्थी / प्रत्‍यर्थी / वर्ा / A.Y. / Ita No. Appellant Respondent

TDS under various sections of chapter XVII-B of the Income Tax Act, 1961 (‘the Act’). A survey under section 133A

COUNTRY CLUB HOSPITALITY & HOLIDAYS LIMITED,HYDERABAD vs. ACIT, TDS CIRCLE (TDS)-1(1), HYDERABAD

In the result, appeal of the assessee for the assessment year 2018-

Bench: Shri Rama Kanta Panda & Shri K. Narasimha Charyआ.अपी.सं निर्धारण अपीलधर्थी / प्रत्‍यर्थी / वर्ा / A.Y. / Ita No. Appellant Respondent

TDS under various sections of chapter XVII-B of the Income Tax Act, 1961 (‘the Act’). A survey under section 133A

COUNTRY CLUB HOSPITALITY & HOLIDAYS LIMITED,HYDERABAD vs. ACIT TDS, CIRCLE(TDS-1(1), HYDERABAD

In the result, appeal of the assessee for the assessment year 2018-

Bench: Shri Rama Kanta Panda & Shri K. Narasimha Charyआ.अपी.सं निर्धारण अपीलधर्थी / प्रत्‍यर्थी / वर्ा / A.Y. / Ita No. Appellant Respondent

TDS under various sections of chapter XVII-B of the Income Tax Act, 1961 (‘the Act’). A survey under section 133A

FSL PROJECTS LIMITED (FORMERLY FRONTLINE SOFT LIMITED),HYDERABAD vs. DCIT, CIRCLE 14(3) (TDS), HYDERABAD

In the result, subject to the above observations, appeal of the assessee is allowed

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

133A of the Act, it was found that the assessee made payments to IGTL Solutions (USA) and True Dial Technologies INC, without deducting the tax at source under section 195 read with section 9(1)(vi) and (vii) of the Act. According to the learned Assessing Officer the assessee having not made any deduction of tax at source without making

FSL PROJECTS LIMITED (FORMERLY FRONTLINE SOFT LIMITED),HYDERABAD vs. DCIT., CIRCLE14(3) (TDS), HYDERABAD

In the result, appeal of the assessee is treated allowed for statistical purposes

Bench: Shri S. Rifaur Rahman & Shri K.Narasimha Chary

133A of the Income Tax Act, 1961 (for short “the Act”), it was found that the assessee made payments to IGTL Solutions (USA) and True Dial Technologies INC, without deducting the tax at source under section 195 read with section 9(1)(vi) and (vii) of the Act. According to the learned Assessing Officer the assessee having not made

INCOME TAX OFFICER, WARD-1, WARANGAL vs. SHIVA KUMAR THOTA, WARANGAL

In the result, the primary objection filed by the assessee vide his letter, dated 02/06/2025 is allowed while for the appeal filed by

Bench: Shri Manjunatha G. & Shri Ravish Soodआ.अपी.सं /Ita No.996/Hyd/2024 (िनधा"रण वष"/Assessment Year: 2017-18) Income Tax Officer, Vs. Shiva Kumar Thota, Ward-1, Warangal. Warangal. Pan: Aaopt4519M (Appellant) (Respondent) िनधा""रती "ारा/Assessee By: Shri K.A. Sai Prasad, Ca राज" व "ारा/Revenue By: Mrs. U. Mini Chandran, Cit-Dr सुनवाई की तारीख/Date Of Hearing: 18/11/2025 घोषणा की तारीख/Date Of 10/12/2025 Pronouncement: आदेश / Order Per. Ravish Sood, J.M: The Present Appeal Filed By The Revenue Is Directed Against The Order Passed By The Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre, Delhi, Dated 06/08/2024 Which In Turn Arises From The Order Passed By The Assessing Officer Under Section 147 R.W.S 144B Of The Income-Tax Act, 1961 (For Short, “The Act”), Dated 26/05/2023 For The Assessment Year 2017-18. The Revenue Has Assailed The Impugned Order On The Following Grounds Of Appeal Before Us:

TDS and VAT payable under section 43B of the Act: Rs. 6,08,694/-; and (v) addition of Rs.3,34,246/- on account of estimated profit on undisclosed sales: Rs.3,34,246/-, but at the same time declined the assessee’s claim regarding the validity of jurisdiction that was assumed by the AO, while initiating proceedings under section

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

In the result, all the appeals of the assessee for the\nA

TDS Range-2, Hyd\n08\nDV Ramakrishna\nITI\nJDIT(Inv.), Unit-IV, Vijayawada\n09\nKilaru Viranjancyulu\nITI\nDDIT(Inv.), Unit-1(2), Hyderabad\n10\nRajesh Kumar Meena\nITI\nDDIT(Inv.), Unit-1(4), Hyderabad\n11\nRavindra Reddy Avula\nITI\nDDIT(Inv.), Unit-1(4), Hyderabad\n12\nDandaboina Lingam\nITI\nDDIT(Inv.), Unit-II(2), Hyderabad\n13\nRavi Kumar Saroj\nITI

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

In the result, all the appeals of the assessee for the\nA

TDS Range-2, Hyd\n08\nDV Ramakrishna\nITI\nJDIT(Inv.), Unit-IV, Vijayawada\n09\nKilaru Viranjancyulu\nITI\nDDIT(Inv.), Unit-1(2), Hyderabad\n10\nRajesh Kumar Meena\nITI\nDDIT(Inv.), Unit-1(4), Hyderabad\n11\nRavindra Reddy Avula\nITI\nDDIT(Inv.), Unit-1(4), Hyderabad\n12\nDandaboina Lingam\nITI\nDDIT(Inv.), Unit-II(2), Hyderabad\n13\nRavi Kumar Saroj\nITI

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

In the result, appeals of the assessee for the A

TDS Range-2, Hyd\n\n08\nDV Ramakrishna\nITI\nJDIT(Inv.), Unit-IV, Vijayawada\n\n09\nKilaru Viranjancyulu\nITI\nDDIT(Inv.), Unit-1(2), Hyderabad\n\n10\nRajesh Kumar Meena\nITI\nDDIT(Inv.), Unit-1(4), Hyderabad\n\n11\nRavindra Reddy Avula\nITI\nDDIT(Inv.), Unit-1(4), Hyderabad\n\n12\nDandaboina Lingam\nITI\nDDIT(Inv.), Unit-II(2), Hyderabad

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

In the result, appeals of the assessee for the A

TDS Range-2, Hyd\n\n08\nDV Ramakrishna\nITI\nJDIT(Inv.), Unit-IV, Vijayawada\n\n09\nKilaru Viranjancyulu\nITI\nDDIT(Inv.), Unit-1(2), Hyderabad\n\n10\nRajesh Kumar Meena\nITI\nDDIT(Inv.), Unit-1(4), Hyderabad\n\n11\nRavindra Reddy Avula\nITI\nDDIT(Inv.), Unit-1(4), Hyderabad\n\n12\nDandaboina Lingam\nITI\nDDIT(Inv.), Unit-II(2), Hyderabad

EXEL RUBBER PRIVATE LIMITED,K.V.RANGAREDDY vs. ACIT., CENTRAL CIRCLE-1(2), HYDERABAD

In the result, all the appeals of the assessee for the\nA

TDS Range-2, Hyd\n08\nDV Ramakrishna\nITI\nDDIT(Inv.), Unit-1(2), Hyderabad\n09\nKilaru Viranjancyulu\nITI\nDDIT(Inv.), Unit-1(2), Hyderabad\n10\nRajesh Kumar Meena\nITI\nDDIT(Inv.), Unit-1(4), Hyderabad\n11\nRavindra Reddy Avula\nITI\nDDIT(Inv.), Unit-1(4), Hyderabad\n12\nDandaboina Lingam\nITI\nDDIT(Inv.), Unit-II(2), Hyderabad\n13\nRavi Kumar Saroj