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

Bench: Shri Vijay Pal Rao, Vice- & Shri Manjunatha, G.

Section 148 is bad in law. 8. On the facts and circumstance of the case, Learned CIT(A) is not justified in sustaining the addition of Rs.46,06,858/ -. 9. Any other ground or grounds that may be urged at the time of hearing of the appeal.” 3. We have considered the rival contentions as well as the relevant material

ORBIT VENTURES,HYDERABAD vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-3(4), HYDERABAD

In the result, the appeal of Revenue in ITA

Bench: Before Shri Rama Kanta Panda & Shri Laliet Kumar

TDS = 0 Advance tax paid = 0 6,56,720/- Tax paid u/s 140A Regular Tax Paid 0 6,56,720/- TOTAL TAXES PAID = 0 Refund Issued U/s 143(1)/143(3)/154/etc 2,00,81,620/- = Balance tax payable Round off ITA Nos.34 to 36/Hyd/2021 9. Feeling aggrieved with the order of AO, assessee carried the matter before ld.CIT

ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-3(4), HYDERABAD vs. ORBIT VENTURES, HYDERABAD

In the result, the appeal of Revenue in ITA

Bench: Before Shri Rama Kanta Panda & Shri Laliet Kumar

TDS = 0 Advance tax paid = 0 6,56,720/- Tax paid u/s 140A Regular Tax Paid 0 6,56,720/- TOTAL TAXES PAID = 0 Refund Issued U/s 143(1)/143(3)/154/etc 2,00,81,620/- = Balance tax payable Round off ITA Nos.34 to 36/Hyd/2021 9. Feeling aggrieved with the order of AO, assessee carried the matter before ld.CIT

ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE3-(4), HYDERABAD vs. ORBIT VENTURES, HYDERABAD

In the result, the appeal of Revenue in ITA

Bench: Before Shri Rama Kanta Panda & Shri Laliet Kumar

TDS = 0 Advance tax paid = 0 6,56,720/- Tax paid u/s 140A Regular Tax Paid 0 6,56,720/- TOTAL TAXES PAID = 0 Refund Issued U/s 143(1)/143(3)/154/etc 2,00,81,620/- = Balance tax payable Round off ITA Nos.34 to 36/Hyd/2021 9. Feeling aggrieved with the order of AO, assessee carried the matter before ld.CIT

ORBIT VENTURES,HYDERABAD vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-3(4), HYDERABAD

In the result, the appeal of Revenue in ITA

Bench: Before Shri Rama Kanta Panda & Shri Laliet Kumar

TDS = 0 Advance tax paid = 0 6,56,720/- Tax paid u/s 140A Regular Tax Paid 0 6,56,720/- TOTAL TAXES PAID = 0 Refund Issued U/s 143(1)/143(3)/154/etc 2,00,81,620/- = Balance tax payable Round off ITA Nos.34 to 36/Hyd/2021 9. Feeling aggrieved with the order of AO, assessee carried the matter before ld.CIT

ORBIT VENTURES,HYDERABAD vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-3(4), HYDERABAD

In the result, the appeal of Revenue in ITA

Bench: Before Shri Rama Kanta Panda & Shri Laliet Kumar

TDS = 0 Advance tax paid = 0 6,56,720/- Tax paid u/s 140A Regular Tax Paid 0 6,56,720/- TOTAL TAXES PAID = 0 Refund Issued U/s 143(1)/143(3)/154/etc 2,00,81,620/- = Balance tax payable Round off ITA Nos.34 to 36/Hyd/2021 9. Feeling aggrieved with the order of AO, assessee carried the matter before ld.CIT

ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE 3(4), HYDERABAD vs. ORBIT VENTURES, HYDERABAD

In the result, the appeal of Revenue in ITA

Bench: Before Shri Rama Kanta Panda & Shri Laliet Kumar

TDS = 0 Advance tax paid = 0 6,56,720/- Tax paid u/s 140A Regular Tax Paid 0 6,56,720/- TOTAL TAXES PAID = 0 Refund Issued U/s 143(1)/143(3)/154/etc 2,00,81,620/- = Balance tax payable Round off ITA Nos.34 to 36/Hyd/2021 9. Feeling aggrieved with the order of AO, assessee carried the matter before ld.CIT

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

BILWA INFRASTRUCTURE LIMITED,HYDERABAD vs. ITO., WARD-1(1), HYDERABAD

In the result, the appeal filed by the assessee company is allowed in terms of our aforesaid observations

Bench: SHRI RAVISH SOOD, HON'BLE (Judicial Member), SHRI MADHUSUDAN SAWDIA HON'BLE (Accountant Member)

TDS returns, also remitted GST and filed necessary returns of the significant value. 15. The Ld. CIT(A) ought to have considered that the action of the AO in rejecting the books of accounts u/s 145 is not correct and bad-in- law. 16. The Ld. GIT (A) erred in upholding that the Ld. AO estimating the income

ACE CONSTRUCTIONS,HYDERABAD vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-3(4), HYDERABAD

In the result, appeal of Revenue in ITA No

Bench: Shri Rama Kanta Panda & Shri Laliet Kumarsl. आ.अपी.सं / निर्धारणारण वर्ष अपीलार्थी / प्रत्‍यर्थी / No.

TDS = 0 Advance tax paid = 0 Tax paid u/s 140A 0 Regular Tax Paid 0 TOTAL TAXES PAID = 0 0 Refund Issued U/s 143(1)/143(3)/154/etc = 2,93,41,470/- Balance tax payable Round off 8. Feeling aggrieved with the order of AO, assessee carried the matter before ld.CIT(A), who partly allowed the appeal of assessee after

ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE3-(4), HYDERABAD vs. ROYAL ENGINEERING, HYDERABAD

In the result, appeal of Revenue in ITA No

Bench: Shri Rama Kanta Panda & Shri Laliet Kumarsl. आ.अपी.सं / निर्धारणारण वर्ष अपीलार्थी / प्रत्‍यर्थी / No.

TDS = 0 Advance tax paid = 0 Tax paid u/s 140A 0 Regular Tax Paid 0 TOTAL TAXES PAID = 0 0 Refund Issued U/s 143(1)/143(3)/154/etc = 2,93,41,470/- Balance tax payable Round off 8. Feeling aggrieved with the order of AO, assessee carried the matter before ld.CIT(A), who partly allowed the appeal of assessee after

ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE3-(4), HYDERABAD vs. ACE CONSTRUCTIONS, HYDERABAD

In the result, appeal of Revenue in ITA No

Bench: Shri Rama Kanta Panda & Shri Laliet Kumarsl. आ.अपी.सं / निर्धारणारण वर्ष अपीलार्थी / प्रत्‍यर्थी / No.

TDS = 0 Advance tax paid = 0 Tax paid u/s 140A 0 Regular Tax Paid 0 TOTAL TAXES PAID = 0 0 Refund Issued U/s 143(1)/143(3)/154/etc = 2,93,41,470/- Balance tax payable Round off 8. Feeling aggrieved with the order of AO, assessee carried the matter before ld.CIT(A), who partly allowed the appeal of assessee after

ASSISTANT COMMISSIONER OF INCOME TAX ,CENTRAL CIRCLE -3(4), HYDERABAD vs. ROYAL ENGINEERING, HYDERABAD

In the result, appeal of Revenue in ITA No

Bench: Shri Rama Kanta Panda & Shri Laliet Kumarsl. आ.अपी.सं / निर्धारणारण वर्ष अपीलार्थी / प्रत्‍यर्थी / No.

TDS = 0 Advance tax paid = 0 Tax paid u/s 140A 0 Regular Tax Paid 0 TOTAL TAXES PAID = 0 0 Refund Issued U/s 143(1)/143(3)/154/etc = 2,93,41,470/- Balance tax payable Round off 8. Feeling aggrieved with the order of AO, assessee carried the matter before ld.CIT(A), who partly allowed the appeal of assessee after

ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE3-(4), HYDERABAD vs. ACE CONSTRUCTIONS, HYDERABAD

In the result, appeal of Revenue in ITA No

Bench: Shri Rama Kanta Panda & Shri Laliet Kumarsl. आ.अपी.सं / निर्धारणारण वर्ष अपीलार्थी / प्रत्‍यर्थी / No.

TDS = 0 Advance tax paid = 0 Tax paid u/s 140A 0 Regular Tax Paid 0 TOTAL TAXES PAID = 0 0 Refund Issued U/s 143(1)/143(3)/154/etc = 2,93,41,470/- Balance tax payable Round off 8. Feeling aggrieved with the order of AO, assessee carried the matter before ld.CIT(A), who partly allowed the appeal of assessee after

ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE3-(4), HYDERABAD vs. ROYAL ENGINEERING, HYDERABAD

In the result, appeal of Revenue in ITA No

Bench: Shri Rama Kanta Panda & Shri Laliet Kumarsl. आ.अपी.सं / निर्धारणारण वर्ष अपीलार्थी / प्रत्‍यर्थी / No.

TDS = 0 Advance tax paid = 0 Tax paid u/s 140A 0 Regular Tax Paid 0 TOTAL TAXES PAID = 0 0 Refund Issued U/s 143(1)/143(3)/154/etc = 2,93,41,470/- Balance tax payable Round off 8. Feeling aggrieved with the order of AO, assessee carried the matter before ld.CIT(A), who partly allowed the appeal of assessee after

ACE CONSTRUCTIONS,HYDERABAD vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-3(4), HYDERABAD

In the result, appeal of Revenue in ITA No

Bench: Shri Rama Kanta Panda & Shri Laliet Kumarsl. आ.अपी.सं / निर्धारणारण वर्ष अपीलार्थी / प्रत्‍यर्थी / No.

TDS = 0 Advance tax paid = 0 Tax paid u/s 140A 0 Regular Tax Paid 0 TOTAL TAXES PAID = 0 0 Refund Issued U/s 143(1)/143(3)/154/etc = 2,93,41,470/- Balance tax payable Round off 8. Feeling aggrieved with the order of AO, assessee carried the matter before ld.CIT(A), who partly allowed the appeal of assessee after

ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE3-(4), HYDERABAD vs. ACE CONSTRUCTIONS , HYDERABAD

In the result, appeal of Revenue in ITA No

Bench: Shri Rama Kanta Panda & Shri Laliet Kumarsl. आ.अपी.सं / निर्धारणारण वर्ष अपीलार्थी / प्रत्‍यर्थी / No.

TDS = 0 Advance tax paid = 0 Tax paid u/s 140A 0 Regular Tax Paid 0 TOTAL TAXES PAID = 0 0 Refund Issued U/s 143(1)/143(3)/154/etc = 2,93,41,470/- Balance tax payable Round off 8. Feeling aggrieved with the order of AO, assessee carried the matter before ld.CIT(A), who partly allowed the appeal of assessee after

ASSISTANT COMMISSIONER OF INCOME TAX ,CENTRAL CIRCLE -3(4), HYDERABAD vs. ROYAL ENGINEERING, HYDERABAD

In the result, appeal of Revenue in ITA No

Bench: Shri Rama Kanta Panda & Shri Laliet Kumarsl. आ.अपी.सं / निर्धारणारण वर्ष अपीलार्थी / प्रत्‍यर्थी / No.

TDS = 0 Advance tax paid = 0 Tax paid u/s 140A 0 Regular Tax Paid 0 TOTAL TAXES PAID = 0 0 Refund Issued U/s 143(1)/143(3)/154/etc = 2,93,41,470/- Balance tax payable Round off 8. Feeling aggrieved with the order of AO, assessee carried the matter before ld.CIT(A), who partly allowed the appeal of assessee after

ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE3-(4), HYDERABAD vs. ACE CONSTRUCTIONS, HYDERABAD

In the result, appeal of Revenue in ITA No

Bench: Shri Rama Kanta Panda & Shri Laliet Kumarsl. आ.अपी.सं / निर्धारणारण वर्ष अपीलार्थी / प्रत्‍यर्थी / No.

TDS = 0 Advance tax paid = 0 Tax paid u/s 140A 0 Regular Tax Paid 0 TOTAL TAXES PAID = 0 0 Refund Issued U/s 143(1)/143(3)/154/etc = 2,93,41,470/- Balance tax payable Round off 8. Feeling aggrieved with the order of AO, assessee carried the matter before ld.CIT(A), who partly allowed the appeal of assessee after