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28 results for “TDS”+ Section 56(2)(viia)clear

Sorted by relevance

Mumbai83Chandigarh48Bangalore34Hyderabad28Chennai24Delhi23Cuttack7Kolkata7Visakhapatnam4Jaipur3Ahmedabad3Pune2Lucknow1Cochin1Nagpur1Raipur1Guwahati1

Key Topics

Section 153C81Section 13227Section 14A7Section 56(2)(viia)4Section 472

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

ITA 1187/HYD/2018[2014-15]Status: DisposedITAT Hyderabad28 Apr 2023AY 2014-15

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 :

For Appellant: Shri Sriram Seshadri, CAFor Respondent: Shri Rajendra Kumar,CIT-DR
Section 115JSection 142(1)Section 143(2)Section 14ASection 14A(3)Section 47

Showing 1–20 of 28 · Page 1 of 2

Section 56
Section 56(2)(viia)
Section 56(2)(viiia)

56(2)(viia) is not applicable for such amalgamation, therefore the invocation of the said section in the case of appellant is incorrect and therefore, the ground no. 2(ii) is allowed accordingly. The ground no.2(iii) pertaining to invocation of Rule 11 VA becomes academic as the relief has already been granted on ground no. 2(i) and 2

GREENWOOD INFRACON INDIA PRIVATE LIMITED ,VIJAYAWADA vs. DY. COMMISSIONER OF INCOME TAX , CENTRAL CIRCLE-2(4), HYDERABAD

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

ITA 1661/HYD/2018[2012-13]Status: DisposedITAT Hyderabad30 Aug 2022AY 2012-13

Bench: Shri R.K. Panda & Shri K. Narasimha Chary

Section 132Section 153C

Section 56(2)(VIIa)(ii) of the Act made addition of Rs. 1,16,27,180/- to the total income of the assessee. 6. Before the learned CIT (A), the assessee, apart from challenging the addition on merit, challenged the validity of assessment u/s 153C of the Act. However, the learned CIT (A) dismissed the ground challenging the validity

ARKAMITRA REALTERS PRIVATE LIMITED ,VIJAYAWADA vs. DY. COMMISSIONER OF INCOME TAX , CENTRAL CIRCLE-2(4), HYDERABAD

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

ITA 1662/HYD/2018[2012-13]Status: DisposedITAT Hyderabad30 Aug 2022AY 2012-13

Bench: Shri R.K. Panda & Shri K. Narasimha Chary

Section 132Section 153C

Section 56(2)(VIIa)(ii) of the Act made addition of Rs. 1,16,27,180/- to the total income of the assessee. 6. Before the learned CIT (A), the assessee, apart from challenging the addition on merit, challenged the validity of assessment u/s 153C of the Act. However, the learned CIT (A) dismissed the ground challenging the validity

BUDHAPALITA TIMBER ESTATES PRIVATE LIMITED ,VIJAYAWADA vs. DY. COMMISSIONER OF INCOME TAX , CENTRAL CIRCLE-2(4), HYDERABAD

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

ITA 1665/HYD/2018[2013-14]Status: DisposedITAT Hyderabad30 Aug 2022AY 2013-14

Bench: Shri R.K. Panda & Shri K. Narasimha Chary

Section 132Section 153C

Section 56(2)(VIIa)(ii) of the Act made addition of Rs. 1,16,27,180/- to the total income of the assessee. 6. Before the learned CIT (A), the assessee, apart from challenging the addition on merit, challenged the validity of assessment u/s 153C of the Act. However, the learned CIT (A) dismissed the ground challenging the validity

AMRUTHA AGRO ESTATES PRIVATE LIMITED ,HYDERABAD vs. DY. COMMISSIONER OF INCOME TAX , CENTRAL CIRCLE-2(4), HYDERABAD

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

ITA 1674/HYD/2018[2013-14]Status: DisposedITAT Hyderabad30 Aug 2022AY 2013-14

Bench: Shri R.K. Panda & Shri K. Narasimha Chary

Section 132Section 153C

Section 56(2)(VIIa)(ii) of the Act made addition of Rs. 1,16,27,180/- to the total income of the assessee. 6. Before the learned CIT (A), the assessee, apart from challenging the addition on merit, challenged the validity of assessment u/s 153C of the Act. However, the learned CIT (A) dismissed the ground challenging the validity

ASPEN INFRA VENTURES INDIA PRIVATE LIMITED ,HYDERABAD vs. DY. COMMISSIONER OF INCOME TAX , CENTRAL CIRCLE-2(4), HYDERABAD

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

ITA 1747/HYD/2018[2012-13]Status: DisposedITAT Hyderabad30 Aug 2022AY 2012-13

Bench: Shri R.K. Panda & Shri K. Narasimha Chary

Section 132Section 153C

Section 56(2)(VIIa)(ii) of the Act made addition of Rs. 1,16,27,180/- to the total income of the assessee. 6. Before the learned CIT (A), the assessee, apart from challenging the addition on merit, challenged the validity of assessment u/s 153C of the Act. However, the learned CIT (A) dismissed the ground challenging the validity

PULANE CONSTRUCTIONS PRIVATE LIMITED ,VIJAYAWADA vs. DY. COMMISSIONER OF INCOME TAX , CENTRAL CIRCLE-2(4), HYDERABAD

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

ITA 1748/HYD/2018[2013-14]Status: DisposedITAT Hyderabad30 Aug 2022AY 2013-14

Bench: Shri R.K. Panda & Shri K. Narasimha Chary

Section 132Section 153C

Section 56(2)(VIIa)(ii) of the Act made addition of Rs. 1,16,27,180/- to the total income of the assessee. 6. Before the learned CIT (A), the assessee, apart from challenging the addition on merit, challenged the validity of assessment u/s 153C of the Act. However, the learned CIT (A) dismissed the ground challenging the validity

AMRUTHA AGRO ESTATES PRIVATE LIMITED ,VIJAYAWADA vs. DY. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2(4), HYDERABAD

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

ITA 1881/HYD/2018[2011-12]Status: DisposedITAT Hyderabad30 Aug 2022AY 2011-12

Bench: Shri R.K. Panda & Shri K. Narasimha Chary

Section 132Section 153C

Section 56(2)(VIIa)(ii) of the Act made addition of Rs. 1,16,27,180/- to the total income of the assessee. 6. Before the learned CIT (A), the assessee, apart from challenging the addition on merit, challenged the validity of assessment u/s 153C of the Act. However, the learned CIT (A) dismissed the ground challenging the validity

PRADEEPTHI INFRACON PRIVATE LIMITED ,HYDERABAD vs. DY. COMMISSIONER OF INCOME TAX , CENTRAL CIRCLE-2(4), HYDERABAD

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

ITA 1883/HYD/2018[2012-13]Status: DisposedITAT Hyderabad30 Aug 2022AY 2012-13

Bench: Shri R.K. Panda & Shri K. Narasimha Chary

Section 132Section 153C

Section 56(2)(VIIa)(ii) of the Act made addition of Rs. 1,16,27,180/- to the total income of the assessee. 6. Before the learned CIT (A), the assessee, apart from challenging the addition on merit, challenged the validity of assessment u/s 153C of the Act. However, the learned CIT (A) dismissed the ground challenging the validity

GREEN MANGOS REAL ESTATES INDIA PRIVATE LIMITED ,HYDERABAD vs. DY. COMMISSIONER OF INCOME TAX , CENTRAL CIRCLE-2(4), HYDERABAD

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

ITA 1884/HYD/2018[2012-13]Status: DisposedITAT Hyderabad30 Aug 2022AY 2012-13

Bench: Shri R.K. Panda & Shri K. Narasimha Chary

Section 132Section 153C

Section 56(2)(VIIa)(ii) of the Act made addition of Rs. 1,16,27,180/- to the total income of the assessee. 6. Before the learned CIT (A), the assessee, apart from challenging the addition on merit, challenged the validity of assessment u/s 153C of the Act. However, the learned CIT (A) dismissed the ground challenging the validity

BANDHO REAL ESTATES PRIVATE LIMITED ,CHENNAI vs. DY. COMMISSIONER OF INCOME TAX , CENTRAL CIRCLE-2(4), HYDERABAD

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

ITA 1885/HYD/2018[2012-13]Status: DisposedITAT Hyderabad30 Aug 2022AY 2012-13

Bench: Shri R.K. Panda & Shri K. Narasimha Chary

Section 132Section 153C

Section 56(2)(VIIa)(ii) of the Act made addition of Rs. 1,16,27,180/- to the total income of the assessee. 6. Before the learned CIT (A), the assessee, apart from challenging the addition on merit, challenged the validity of assessment u/s 153C of the Act. However, the learned CIT (A) dismissed the ground challenging the validity

BHUVANESH INFRA VENTURES PRIVATE LIMITED ,VIJAYAWADA vs. DY. COMMISSIONER OF INCOME TAX , CENTRAL CIRCLE-2(4), HYDERABAD

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

ITA 1890/HYD/2018[2012-13]Status: DisposedITAT Hyderabad30 Aug 2022AY 2012-13

Bench: Shri R.K. Panda & Shri K. Narasimha Chary

Section 132Section 153C

Section 56(2)(VIIa)(ii) of the Act made addition of Rs. 1,16,27,180/- to the total income of the assessee. 6. Before the learned CIT (A), the assessee, apart from challenging the addition on merit, challenged the validity of assessment u/s 153C of the Act. However, the learned CIT (A) dismissed the ground challenging the validity

RL AVENUE PRIVATE LIMITED,VIJAYAWADA vs. DY. COMMISSIONER OF INCOME TAX , CENTRAL CIRCLE-2(4), HYDERABAD

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

ITA 194/HYD/2018[2011-12]Status: DisposedITAT Hyderabad30 Aug 2022AY 2011-12

Bench: Shri R.K. Panda & Shri K. Narasimha Chary

Section 132Section 153C

Section 56(2)(VIIa)(ii) of the Act made addition of Rs. 1,16,27,180/- to the total income of the assessee. 6. Before the learned CIT (A), the assessee, apart from challenging the addition on merit, challenged the validity of assessment u/s 153C of the Act. However, the learned CIT (A) dismissed the ground challenging the validity

ALDER INFRA VENTURES PRIVATE LIMITED,VIJAYAWADA vs. DY. COMMISSIONER OF INCOME TAX , CENTRAL CIRCLE-2(4), HYDERABAD

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

ITA 199/HYD/2018[2012-13]Status: DisposedITAT Hyderabad30 Aug 2022AY 2012-13

Bench: Shri R.K. Panda & Shri K. Narasimha Chary

Section 132Section 153C

Section 56(2)(VIIa)(ii) of the Act made addition of Rs. 1,16,27,180/- to the total income of the assessee. 6. Before the learned CIT (A), the assessee, apart from challenging the addition on merit, challenged the validity of assessment u/s 153C of the Act. However, the learned CIT (A) dismissed the ground challenging the validity

ATLANTA ROCK GARDENS PRIVATE LIMITED ,CHENNAI vs. DY. COMMISSIONER OF INCOME TAX , CENTRAL CIRCLE-2(4), HYDERABAD

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

ITA 1660/HYD/2018[2012-13]Status: DisposedITAT Hyderabad30 Aug 2022AY 2012-13

Bench: Shri R.K. Panda & Shri K. Narasimha Chary

Section 132Section 153C

Section 56(2)(VIIa)(ii) of the Act made addition of Rs. 1,16,27,180/- to the total income of the assessee. 6. Before the learned CIT (A), the assessee, apart from challenging the addition on merit, challenged the validity of assessment u/s 153C of the Act. However, the learned CIT (A) dismissed the ground challenging the validity

KARISMA TOWN SHIP PRIVATE LIMITED,VIJAYAWADA vs. DY. COMMISSIONER OF INCOME TAX , CENTRAL CIRCLE-2(4), HYDERABAD

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

ITA 577/HYD/2018[2012-13]Status: DisposedITAT Hyderabad30 Aug 2022AY 2012-13

Bench: Shri R.K. Panda & Shri K. Narasimha Chary

Section 132Section 153C

Section 56(2)(VIIa)(ii) of the Act made addition of Rs. 1,16,27,180/- to the total income of the assessee. 6. Before the learned CIT (A), the assessee, apart from challenging the addition on merit, challenged the validity of assessment u/s 153C of the Act. However, the learned CIT (A) dismissed the ground challenging the validity

HARITHA PRABHA AGRO PROJECTS PRIVATE LIMITED,VIJAYAWADA vs. DY. COMMISSIONER OF INCOME TAX , CENTRAL CIRCLE-2(4), HYDERABAD

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

ITA 581/HYD/2018[2011-12]Status: DisposedITAT Hyderabad30 Aug 2022AY 2011-12

Bench: Shri R.K. Panda & Shri K. Narasimha Chary

Section 132Section 153C

Section 56(2)(VIIa)(ii) of the Act made addition of Rs. 1,16,27,180/- to the total income of the assessee. 6. Before the learned CIT (A), the assessee, apart from challenging the addition on merit, challenged the validity of assessment u/s 153C of the Act. However, the learned CIT (A) dismissed the ground challenging the validity

AGRI GOLD MULTIMEDIA,VIJAYAWADA vs. DY. COMMISSIONER OF INCOME TAX , CENTRAL CIRCLE-2(4), HYDERABAD

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

ITA 583/HYD/2018[2011-12]Status: DisposedITAT Hyderabad30 Aug 2022AY 2011-12

Bench: Shri R.K. Panda & Shri K. Narasimha Chary

Section 132Section 153C

Section 56(2)(VIIa)(ii) of the Act made addition of Rs. 1,16,27,180/- to the total income of the assessee. 6. Before the learned CIT (A), the assessee, apart from challenging the addition on merit, challenged the validity of assessment u/s 153C of the Act. However, the learned CIT (A) dismissed the ground challenging the validity

AVIJIT REALTERS PRIVATE LIMITED,VIJAYAWADA vs. DY. COMMISSIONER OF INCOME TAX , CENTRAL CIRCLE-2(4), HYDERABAD

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

ITA 585/HYD/2018[2014-15]Status: DisposedITAT Hyderabad30 Aug 2022AY 2014-15

Bench: Shri R.K. Panda & Shri K. Narasimha Chary

Section 132Section 153C

Section 56(2)(VIIa)(ii) of the Act made addition of Rs. 1,16,27,180/- to the total income of the assessee. 6. Before the learned CIT (A), the assessee, apart from challenging the addition on merit, challenged the validity of assessment u/s 153C of the Act. However, the learned CIT (A) dismissed the ground challenging the validity

CORN ESTATES INDIA PRIVATE LIMITED,VIJAYAWADA vs. DY. COMMISSIONER OF INCOME TAX , CENTRAL CIRCLE-2(4), HYDERABAD

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

ITA 586/HYD/2018[2011-12]Status: DisposedITAT Hyderabad30 Aug 2022AY 2011-12

Bench: Shri R.K. Panda & Shri K. Narasimha Chary

Section 132Section 153C

Section 56(2)(VIIa)(ii) of the Act made addition of Rs. 1,16,27,180/- to the total income of the assessee. 6. Before the learned CIT (A), the assessee, apart from challenging the addition on merit, challenged the validity of assessment u/s 153C of the Act. However, the learned CIT (A) dismissed the ground challenging the validity