KONATHAM KOTIREDDY,WARANGAL vs. INCOME TAX OFFICER, WARD - 1, WARANGAL

In the result, appeal of the Assessee is allowed

271B) has\ncategorically held that the appellant was only a commission\n3\nITA.No.1464/Hyd./2025\nagent of M/s. Anika Bajaj, and the bank credits represented\nagency collections not forming part of his turnover.\n6. That the learned CIT(A) failed to exercise jurisdiction under\nRule 46A of the Income-tax Rules, 1962, to admit additional\nevidence demonstrating remittances

AR ASSOCIATES,HYDERABAD vs. ITO., CIRCLE-6(1), HYDERABAD

In the result, all the three appeals filed by the assessee are allowed for statistical purposes

Bench: Shri Vijay Pal Rao, Vice-A N D Shri Manjunatha, G. & आ.अपी.सं /Ita No 817 To 819/Hyd/2024 (िनधा"रण वष"/Assessment Years: 2015-16 To 2017-18) Ar Associates Vs. Income Tax Officer Hyderabad Circle 6 (1) Pan:Aavfa2434K Hyderabad (Appellant) (Respondent) िनधा""रती "ारा/Assessee By: Shri Hari Agarwal, Ca राज" व "ारा/Revenue By:: Shri Gudimella V P Pavan Kumar, Dr सुनवाई की तारीख/Date Of Hearing: 13/11/2024 घोषणा की तारीख/Pronouncement: 21/11/2024 आदेश/Order

section 44AB of the I.T. Act, 1961. Hence, the order passed by the Hon'ble CIT (A) is liable to be quashed. 4. Without prejudice to Ground No.2 and 3 above, the appellant submits the following ground: The Hon'ble CIT (A) is unjustified in dismissing the appeal filed u/s 271B without considering the fact that the quantum appeal

AR ASSOCIATES,HYDERABAD vs. ITO., CIRCLE-6(1), HYDERABAD

In the result, all the three appeals filed by the assessee are allowed for statistical purposes

Bench: Shri Vijay Pal Rao, Vice-A N D Shri Manjunatha, G. & आ.अपी.सं /Ita No 817 To 819/Hyd/2024 (िनधा"रण वष"/Assessment Years: 2015-16 To 2017-18) Ar Associates Vs. Income Tax Officer Hyderabad Circle 6 (1) Pan:Aavfa2434K Hyderabad (Appellant) (Respondent) िनधा""रती "ारा/Assessee By: Shri Hari Agarwal, Ca राज" व "ारा/Revenue By:: Shri Gudimella V P Pavan Kumar, Dr सुनवाई की तारीख/Date Of Hearing: 13/11/2024 घोषणा की तारीख/Pronouncement: 21/11/2024 आदेश/Order

section 44AB of the I.T. Act, 1961. Hence, the order passed by the Hon'ble CIT (A) is liable to be quashed. 4. Without prejudice to Ground No.2 and 3 above, the appellant submits the following ground: The Hon'ble CIT (A) is unjustified in dismissing the appeal filed u/s 271B without considering the fact that the quantum appeal

AR ASSOCIATES,HYDERABAD vs. ITO., CIRCLE-6(1), HYDERABAD

In the result, all the three appeals filed by the assessee are allowed for statistical purposes

Bench: Shri Vijay Pal Rao, Vice-A N D Shri Manjunatha, G. & आ.अपी.सं /Ita No 817 To 819/Hyd/2024 (िनधा"रण वष"/Assessment Years: 2015-16 To 2017-18) Ar Associates Vs. Income Tax Officer Hyderabad Circle 6 (1) Pan:Aavfa2434K Hyderabad (Appellant) (Respondent) िनधा""रती "ारा/Assessee By: Shri Hari Agarwal, Ca राज" व "ारा/Revenue By:: Shri Gudimella V P Pavan Kumar, Dr सुनवाई की तारीख/Date Of Hearing: 13/11/2024 घोषणा की तारीख/Pronouncement: 21/11/2024 आदेश/Order

section 44AB of the I.T. Act, 1961. Hence, the order passed by the Hon'ble CIT (A) is liable to be quashed. 4. Without prejudice to Ground No.2 and 3 above, the appellant submits the following ground: The Hon'ble CIT (A) is unjustified in dismissing the appeal filed u/s 271B without considering the fact that the quantum appeal