SANGHI TEXTILES PRIVATE LIMITED,HYDERBAD vs. ITO., WARD-3(1), HYDERABAD

Bench: Us:

TDS credits. Hence, the addition of Rs. 92,069/-is sustained. 5.4. The appellant has raised several grounds 5.4. The against the addition of Unexplained Investment u/s 69B at Rs.19,54,348/- The AO made an addition of Rs. 19,54,348/- as unexplained time deposits since no source was explained during the assessment proceedings. The appellant contends that these

FRONTIERS INFRA PROJECTS INDIA PRIVATE ,HYDERABAD vs. ITO, WARD-17(1), HYDERABAD, HYDERABAD

In the result, appeal of the assessee is allowed for statistical purposes as indicated herein above

Bench: Shri A. Mohan Alankamony & Shri S.S. Godaraa.Y. 2015-16 Frontiers Infra Projects India Vs. Income Tax Officer, Private Limited, Ward-17(1), Hyderabad. Hyderabad. Pan: Aabcf 3873 E (Appellant) (Respondent) Assessee By: Sri P. Murali Mohan Rao Revenue By: Sri P. Suresh, Dr Date Of Hearing: 16/09/2021 Date Of Pronouncement: 20/09/2021 Order Per A. Mohan Alankamony, Am:

section 156 of the Act U/s. 201(1) of the Act. 4. Without prejudice to above grounds on legality, non-adjudication of the ground of appeal as raised on the issue is deemed to have allowed. 5. On the facts and the circumstances of the case, the Ld. CIT(A) has erred in dismissing the ground No.3 being the charge

SHELADIA ASSOCIATES INC,SECUNDERABAD vs. ADIT (INT TAXN)-2, HYDERABAD

In the result, appeal of the assessee is allowed for statistical purpose

Bench: Shri Vijay Pal Rao & Shri Madhusudan Sawdiaआ.अपी.सं /Ita No.1401/Hyd/2024 (निर्धारण वर्ा/Assessment Year: 2022-23) Sheladia Associates Inc. Vs. Adit (International Secunderabad Taxation)-2 Pan : Aafcs7792F Hyderabad

TDS u/s 195 of the Act. The assessee challenged the proposed disallowance before the DRP and also furnished some additional details and supporting evidence on which, the DRP called for a remand report from the AO. After considering the remand report, the DRP rejected the objections filed by the assessee and consequently, final assessment order was passed

SUKESINI KUMILI,HYDERABAD vs. ITO, WARD-15(1), HYDERABAD

TDS Statement Interest other than interest on securities (Section 194A) ANDHRA\nBANK, SITAPHALMANDI BR. 5 AMOUNT PAID OR CREDITED 31,890\n7.\n3. On the basis of above information, which reveals that the income chargeable to tax,\nrepresented in the form of asset, which has escaped assessment amount to the tune of\nRupees more than 50 lakhs, for the year

MADHUCON PROJECTS LIMITED,HYDERABAD vs. DY. COMMISSIONER OF INCOME TAX , CIRCLE-14(2), HYDERABAD

In the result, appeal filed by the assessee is allowed for statistical purposes

Bench: Shri Vijay Pal Rao, Vice-A N D Shri Madhusudan Sawdiaआ.अपी.सं /Ita No.1524/Hyd/2019 (िनधा"रण वष"/Assessment Year: 2009-10) Madhucon Projects Ltd Vs. Dy. Cit Hyderabad Circle 14(2) Pan:Aabcm4757 Hyderabad (Appellant) (Respondent) िनधा""रती "ारा/Assessee By: Shri P Murali Mohan Rao, Ca राज" व "ारा/Revenue By:: Shri B Bala Krishna, Cit(Dr) सुनवाई की तारीख/Date Of Hearing: 22/01/2025 घोषणा की तारीख/Pronouncement: 04/02/2025 आदेश/Order

TDS in respect of the alleged payments and also remitted to the govt. account except an amount of Rs.40,495/-. Thus, the learned AR has submitted that even the Assessing Officer has issued a notice u/s 156 dated 26/09/2019 whereby raised the demand of Rs.40,495/- which shows that the assessee has already complied with the provisions of section

DCIT., CIRCLE-13(1), HYDERABAD vs. THE SINGARENI COLLIERIES COMPANY LIMITED, KOTHAGUDEM

In the result, the appeal filed by the Revenue stands dismissed

Bench: Shri Ravish Sood & Shri Madhusudan Sawdiaआ.अपी.सं /Ita No.285/Hyd/2024 (निर्धारण वर्ा/Assessment Year:2018-19) M/S. Singareni Collieries Co. Ltd., Dy. Commissioner Of Income Tax, Vs. Circle 13(1), Hyderabad. Kothagudem. Pan:Aaact8873F (Appellant) (Respondent) आ.अपी.सं /Ita No.307/Hyd/2024 (निर्धारण वर्ा/Assessment Year:2018-19) Dy. Commissioner Of Income Tax, M/S. Singareni Collieries Co. Ltd., Circle 13(1), Hyderabad. Vs. Kothagudem. (Appellant) (Respondent) निर्धाररती द्वधरध/Assessee By: Shri M.V. Anil Kumar, Advocate & Shri C.H.Venkatesh, C.A. रधजस् व द्वधरध/Revenue By: Ms.U. Mini Chandran, Cit-Dr सुिवधई की तधरीख/Date Of Hearing: 25/08/2025 घोर्णध की तधरीख/Pronouncement: 10/09/2025

TDS, the ground no.9 of the assessee relates to the disallowance of Rs.5,73,480/- under section 40A(3) of the Act and the ground no. 10 of the assessee relates to the disallowance of Rs.11,67,82,251/- on account of assets written off. In this regard, the Ld. AR submitted that all the aforesaid amounts were duly reported

SINGARENI COLLIERIES COMPANY LIMITED,KOTHAGUDEM vs. DCIT., CIRCLE-13(1), HYDERABAD

In the result, the appeal filed by the Revenue stands dismissed

Bench: Shri Ravish Sood & Shri Madhusudan Sawdiaआ.अपी.सं /Ita No.285/Hyd/2024 (निर्धारण वर्ा/Assessment Year:2018-19) M/S. Singareni Collieries Co. Ltd., Dy. Commissioner Of Income Tax, Vs. Circle 13(1), Hyderabad. Kothagudem. Pan:Aaact8873F (Appellant) (Respondent) आ.अपी.सं /Ita No.307/Hyd/2024 (निर्धारण वर्ा/Assessment Year:2018-19) Dy. Commissioner Of Income Tax, M/S. Singareni Collieries Co. Ltd., Circle 13(1), Hyderabad. Vs. Kothagudem. (Appellant) (Respondent) निर्धाररती द्वधरध/Assessee By: Shri M.V. Anil Kumar, Advocate & Shri C.H.Venkatesh, C.A. रधजस् व द्वधरध/Revenue By: Ms.U. Mini Chandran, Cit-Dr सुिवधई की तधरीख/Date Of Hearing: 25/08/2025 घोर्णध की तधरीख/Pronouncement: 10/09/2025

TDS, the ground no.9 of the assessee relates to the disallowance of Rs.5,73,480/- under section 40A(3) of the Act and the ground no. 10 of the assessee relates to the disallowance of Rs.11,67,82,251/- on account of assets written off. In this regard, the Ld. AR submitted that all the aforesaid amounts were duly reported

DY. COMMISSIONER OF INCOME TAX , CENTRAL CIRCLE-2(3), HYDERABAD vs. JAYA BALAJEE REAL MEDIA PRIVATE LIMITED , HYDERABAD

In the result, appeal filed by the Revenue as well as the C

Bench: Shri R.K. Panda, Vice- & Shri Laliet Kumarassessment Year: 2012-13 Dy. C. I.T. Vs. Jaya Balajee Real Media Central Circle 2(3) P Ltd, Hyderabad Hyderabad Pan:Aaecb3005 F (Appellant) (Respondent) C.O No.3/Hyd/2020 (Arising Out Of Ita No.3/Hyd/2020) Assessment Year: 2012-13 Jaya Balajee Real Media P Vs. Dy. C. I.T. Ltd, Hyderabad Central Circle 2(3) Pan:Aaecb3005 F Hyderabad (Appellant) (Respondent) Assessee By: Shri M.V. Prasad, Ca Revenue By: Shri Jeeval Lal Lavidiya, Cit (Dr) Date Of Hearing: 25/07/2023 Date Of Pronouncement: 31/08/2023 Order Per R.K. Panda, Vice-This Appeal Filed By The Revenue Is Directed Against The Order Dated 2.10.2019 Of The Learned Cit (A)-12, Hyderabad, Relating To A.Y.2012-13. The Assessee Has Also Filed A C.O No.3/Hyd/2020 Against The Appeal Filed By The Revenue. For The Sake Of Convenience, These Were Heard Together & Are Being Disposed Of By This Common Order.

TDS has not been deducted, the assessee has voluntarily disallowed Rs.4,79,25,000/- u/s 40(a)(ia) in the computation of income and the balance amount of Rs.7,87,07,668/- was not disallowed. So far as the submission of the assessee that the deductees’ have offered the amount for taxation in their respective returns in the relevant A.Ys

KASUSALYA AVENUES PRIVATE LIMITED ,KARIMNAGAR vs. DY. COMMISSIONER OF INCOME TAX , CENTRAL CIRCLE-2(3), HYDERABAD

In the result, the appeal filed by the assessee is allowed

Bench: Shri Laliet Kumar, Hon’Ble & Shri Manjunatha G, Hon’Ble

TDS has been deducted on the said interest. Accordingly, the AO disallowed the interest debited under finance charges and carried forward to work-in-progress amounting to Rs.67,85,773/- under Section 36(1)(iii) of the Income Tax Act, 1961. 8. The assessee carried the matter in appeal before the ld. CIT(A). Before

KASUSALYA AVENUES PRIVATE LIMITED ,KARIMNAGAR vs. DY. COMMISSIONER OF INCOME TAX , CENTRAL CIRCLE-2(3), HYDERABAD

In the result, the appeal filed by the assessee is allowed

Bench: Shri Laliet Kumar, Hon’Ble & Shri Manjunatha G, Hon’Ble

TDS has been deducted on the said interest. Accordingly, the AO disallowed the interest debited under finance charges and carried forward to work-in-progress amounting to Rs.67,85,773/- under Section 36(1)(iii) of the Income Tax Act, 1961. 8. The assessee carried the matter in appeal before the ld. CIT(A). Before

KASUSALYA AVENUES PRIVATE LIMITED ,KARIMNAGAR vs. DY. COMMISSIONER OF INCOME TAX , CENTRAL CIRCLE-2(3), HYDERABAD

In the result, the appeal filed by the assessee is allowed

Bench: Shri Laliet Kumar, Hon’Ble & Shri Manjunatha G, Hon’Ble

TDS has been deducted on the said interest. Accordingly, the AO disallowed the interest debited under finance charges and carried forward to work-in-progress amounting to Rs.67,85,773/- under Section 36(1)(iii) of the Income Tax Act, 1961. 8. The assessee carried the matter in appeal before the ld. CIT(A). Before

KASUSALYA AVENUES PRIVATE LIMITED ,KARIMNAGAR vs. DY. COMMISSIONER OF INCOME TAX , CENTRAL CIRCLE-2(3), HYDERABAD

In the result, the appeal filed by the assessee is allowed

Bench: Shri Laliet Kumar, Hon’Ble & Shri Manjunatha G, Hon’Ble

TDS has been deducted on the said interest. Accordingly, the AO disallowed the interest debited under finance charges and carried forward to work-in-progress amounting to Rs.67,85,773/- under Section 36(1)(iii) of the Income Tax Act, 1961. 8. The assessee carried the matter in appeal before the ld. CIT(A). Before

KASUSALYA AVENUES PRIVATE LIMITED ,KARIMNAGAR vs. DY. COMMISSIONER OF INCOME TAX , CENTRAL CIRCLE-2(3), HYDERABAD

In the result, the appeal filed by the assessee is allowed

Bench: Shri Laliet Kumar, Hon’Ble & Shri Manjunatha G, Hon’Ble

TDS has been deducted on the said interest. Accordingly, the AO disallowed the interest debited under finance charges and carried forward to work-in-progress amounting to Rs.67,85,773/- under Section 36(1)(iii) of the Income Tax Act, 1961. 8. The assessee carried the matter in appeal before the ld. CIT(A). Before

BSCPL INFRASTRUCTURE LIMITED,HYDERABAD vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(3), HYDERABAD

In the result, appeal of the assessee is partly allowed for statistical purposes in above terms

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahuassessment Year: 2014-15 Bscpl Infrastructure Ltd., Vs. Dy. Commissioner Of Hyderabad. Income-Tax, Central Circle – 1(3), Pan – Aaacb 8316K Hyderabad.

TDS with interest at a _ prescribed rate and therefore it is not a violative and prohibitive under explanation 1 of 37(1) and as per settled case law "2016-TT]-175, Pg:-81, Gillco developers & Builders (P) Ltd Vs DCIT(Chd). 2. The assessee also filed the following additional ground relying on the decision of National Thermal Power

ASST. COMMISSIONER OF INCOME TAX, CIRCLE-10(1), HYDERABAD vs. VERTEX PROJECTS LLP (FORMERLY M/S VERTEX PROJECTS LTD) , HYDERABAD

In the result, the appeal of Revenue is partly allowed for statistical purposes

Bench: Shri Rama Kanta Panda & Shri Laliet Kumarassessment Year: 2014-15 Acit,Circle-10(1) Vs. Vertex Projects Llp Room No.515, 5Th Floor, (Formerly M/S.Vertex A-Block, I.T.Towers, Projects Ltd.) A.C.Guards, #156-159, Paigah House Hyderabad. S.P.Road, Next To Pg College. Secunderabad-500 026. Pan : Aanfv0232C (Appellant) (Respondent) Assessee By: Shri Sriram Seshadri, Ca Revenue By: Shri Rajendra Kumar,Cit-Dr Date Of Hearing: 15.03.2023 Date Of Pronouncement: 28.04.2023 O R D E R Per Shri Laliet Kumar, J.M. This Is An Appeal Filed By The Revenue, Feeling Aggrieved By The Order Passed By The Learned Commissioner Of Income Tax (Appeals)-5, Dated 16.03.2018 For The Ay 2014-15, On The Following Grounds :

156-159, Paigah House Hyderabad. S.P.Road, Next to PG College. Secunderabad-500 026. PAN : AANFV0232C (Appellant) (Respondent) Assessee by: Shri Sriram Seshadri, CA Revenue by: Shri Rajendra Kumar,CIT-DR Date of hearing: 15.03.2023 Date of pronouncement: 28.04.2023 O R D E R Per Shri Laliet Kumar, J.M. This is an appeal filed by the Revenue, feeling aggrieved

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

156\nTaxmann.com 178 has quashed the notice issued u/s 148 of\nthe I.T. Act, because certain procedures were not followed by\nthe Income Tax Department while issuing the notice. He has\nalso relied upon the decision of the Bangalore Benches of the\nTribunal dated 30.04.2025 in case of Dandu Jojappa Francis\nvs. Income Tax Officer in ITA No.2305/Bang/2024 and\nsubmitted

SANJAY GARUDAPALLY,HYDERABAD vs. ACIT, CENTRAL CIRCLE-2(3), HYDERABAD

In the result, the appeal of assessee in ITA

Bench: Shri R.K. Panda & Shri Laliet Kumarsl.No.

section 153C. In view of the above, the provisions of section 153C(1) are to be invoked for AY 2013 14 to 2018-19 and u/s 143(3) for AY 2019-20. As per the provisions of section 153C Where the Assessing Officer is satisfied that (a) any money, bullion, jewellery or other valuable article or thing, seized or requisitioned

PARIGE VENKAT RAM REDDY,HYDERABAD vs. ACIT, CENTRAL CIRCLE-2(3), HYDERABAD

In the result, the appeal of assessee in ITA

Bench: Shri R.K. Panda & Shri Laliet Kumarsl.No.

section 153C. In view of the above, the provisions of section 153C(1) are to be invoked for AY 2013 14 to 2018-19 and u/s 143(3) for AY 2019-20. As per the provisions of section 153C Where the Assessing Officer is satisfied that (a) any money, bullion, jewellery or other valuable article or thing, seized or requisitioned