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,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

EXEL RUBBER PRIVATE LIMITED,HYDERABAD vs. DCIT., 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

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

TDS Range-2, Hyd\n08\nDV Ramakrishna\n111\nJDIT(lav.), Unit-IV, Vijayawada\n09\nKilaru Viranjaneyulu\nDDIT(Inv.), Unit-1(2), Hyderabad\n10\nRajesh Kümar Meena\nITI\nDDIT(Inv.), Unit-1(4), Hyderabad\n11\nRavindra Reddy Avula\n177\nDDIT(Inv.), Unit-1(4), Hyderabad\n12\nDandabona Lingam\nITI\nDDIT(Inv.), Unit-11(2), Hyderabad\n13\nRavi Kumar Saroj\nITI\nAddl.CIT

DY.COMMISSIONER OF INCOME TAX, CIRCLE 2(2), HYDERBAD vs. SEW INFRASTUCTURE LIMITED, HYDERABAD

149...........” Further sub Section(a)\nof Section 153A(1) provides for issuance of notice\nto the persons searched under Section 132 of the\nAct to furnish a return of income. However, the\nsecond proviso to Section 153 A of the said act\nmakes it clear that assessment relating to any\n assessment year filed within a period

DY. COMMISSIONER OF INCOME TAX , CIRCLE-3(1), HYDERABAD vs. SEW INFRASTRUCTURE LIMITED , HYDERABAD

In the result appeals filed by the Revenue\nITA

149...........” Further sub Section(a)\nof Section 153A(1) provides for issuance of notice\nto the persons searched under Section 132 of the\nAct to furnish a return of income. However, the\nsecond proviso to Section 153 A of the said act\nmakes it clear that assessment relating to any\n assessment year filed within a period

DY.COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2(2), HYDERABAD vs. SEW INFRASTRUCTURE LIMITED, HYDERABAD

149...........” Further sub Section(a)\nof Section 153A(1) provides for issuance of notice\nto the persons searched under Section 132 of the\nAct to furnish a return of income. However, the\nsecond proviso to Section 153 A of the said act\nmakes it clear that assessment relating to any\n assessment year filed within a period

ACIT., CENTRAL CIRCLE-2(2), HYDERABAD vs. M/S KMC CONSTRUCTIONS LTD, HYDERABAD

149 FROM KM 0.0 TO 68.280 KM (PALLHARA TO PITRI SECTION TO TWO LANES WITH PAVED SHOULDERS UNDER NHDP IV PALAHARI-PITRI (RKD-KMC JV\n3\nCONSTRUCTION OF IMPORTANT AND MAJOR STEEL / PSC GIRDER BRIDGES, ALONG WITH SUBSTRUCTURE, SUPERSTRUCTURE AND RELATED PROTECTION WORKS IN CONNECTION WITH PART OF BINA KOTA DOUBLING IN KOTA BHOPAL DIVISION OF WEST CENTRAL RAILWAY

DY.COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2(2), HYDERABAD vs. SEW INFRASTRUCTURE LIMITED , HYDERABAD

149...........” Further sub Section(a)\nof Section 153A(1) provides for issuance of notice\nto the persons searched under Section 132 of the\nAct to furnish a return of income. However, the\nsecond proviso to Section 153 A of the said act\nmakes it clear that assessment relating to any\n assessment year filed within a period

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

section 149(1) of the\nAct, as existed at the relevant point of time and submitted that\nthe asset which include immovable property being land or\nbuilding or both, shares and securities, loans & advances,\ndeposits in the bank account. In support of his contention he has\nrelied upon the judgment of the Hon'ble Delhi High Court in case

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

section 149(1) of the\nAct, as existed at the relevant point of time and submitted that\nthe asset which include immovable property being land or\nbuilding or both, shares and securities, loans & advances,\ndeposits in the bank account.\nIn support of his contention he has\nrelied upon the judgment of the Hon'ble Delhi High Court in case

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

section 149(1) of the\nAct, as existed at the relevant point of time and submitted that\nthe asset which include immovable property being land or\nbuilding or both, shares and securities, loans & advances,\ndeposits in the bank account. In support of his contention he has\nrelied upon the judgment of the Hon'ble Delhi High Court in case

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

section 149(1) of the\nAct, as existed at the relevant point of time and submitted that\nthe asset which include immovable property being land or\nbuilding or both, shares and securities, loans & advances,\ndeposits in the bank account. In support of his contention he has\nrelied upon the judgment of the Hon'ble Delhi High Court in case

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

CONCENTRIX CATALYST TECHNOLOGIES PRIVATE LIMITED,HYDERABAD vs. DCIT., CIRCLE - 1(1), HYDERABAD

In the result, the appeal of the assessee is allowed in\nterms of our aforesaid observations

B‘Bench, Hyderabad\nश्री रविश सूद, न्यायिक सदस्य एवं श्री मधुसूदन सावड़िया लेखा सदस्य समक्ष |\nBefore Shri Ravish Sood, Judicial Member\nAND\nShri Madhusudan Sawdia, Accountant Member\nआ.अपी.सं / ITA No.963/Hyd/2024\n(निर्धारण वर्ष/Assessment Year: 2020-21)\nM/s. Concentrix Catalyst Vs. Dy.CIT\nTechnologies (P) Ltd\nHydarabad\nCircle 1(1)\nHydarabad\nPAN:AABCE3119N\n(Appellant)\n(Respondent)\nनिर्धारिती द्वारा

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

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