ASST. COMMISSIONER OF INCOME TAX CIRCLE-1,, KHAMMAM vs. M/S SINGARENI COLLERIES COMPANY LTD.,, KHAMMAM DIST

In the result, both the appeals of the revenue for AYs 2009-10 & 2010-11 are dismissed

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahusl.

section 35E. Therefore, this ground may be treated as not pressed. We draw your attention to the following decisions: 1. CIT Vs Hindustan Zinc Ltd 221 CTR 631 Paper book pages 16-20 Head note 2. Hindustan Aluminium Corp Ltd Vs CIT 159 ITR 673 (Cal HC) Paper Book pages 21 to 23. 3. Northern Coalfields Ltd Vs ACIT 69

ASST. COMMISSIONER OF INCOME TAX CIRCLE-1,, KHAMMAM vs. M/S SINGARENI COLLERIES COMPANY LTD.,, KHAMMAM DIST

In the result, both the appeals of the revenue for AYs 2009-10 & 2010-11 are dismissed

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahusl.

section 35E. Therefore, this ground may be treated as not pressed. We draw your attention to the following decisions: 1. CIT Vs Hindustan Zinc Ltd 221 CTR 631 Paper book pages 16-20 Head note 2. Hindustan Aluminium Corp Ltd Vs CIT 159 ITR 673 (Cal HC) Paper Book pages 21 to 23. 3. Northern Coalfields Ltd Vs ACIT 69

DCIT, CIRCLE-1, KHAMMAM, KHAMMAM vs. THE SINGARENI COLLERIES COMPANY LT.D, KOTHAGUDEM, KOTHAGUDEM

In the result, both the appeals of the revenue for AYs 2009-10 & 2010-11 are dismissed

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahusl.

section 35E. Therefore, this ground may be treated as not pressed. We draw your attention to the following decisions: 1. CIT Vs Hindustan Zinc Ltd 221 CTR 631 Paper book pages 16-20 Head note 2. Hindustan Aluminium Corp Ltd Vs CIT 159 ITR 673 (Cal HC) Paper Book pages 21 to 23. 3. Northern Coalfields Ltd Vs ACIT 69

THE SINGARENI COLLERIES COMPANY LTD., KOTHJAGUDEM,HYDERABAD vs. ADDL.CITT, KHAMMAM RANGE, KHAMMAM, KHAMMAM

In the result, both the appeals of the revenue for AYs 2009-10 & 2010-11 are dismissed

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahusl.

section 35E. Therefore, this ground may be treated as not pressed. We draw your attention to the following decisions: 1. CIT Vs Hindustan Zinc Ltd 221 CTR 631 Paper book pages 16-20 Head note 2. Hindustan Aluminium Corp Ltd Vs CIT 159 ITR 673 (Cal HC) Paper Book pages 21 to 23. 3. Northern Coalfields Ltd Vs ACIT 69

SINGARENI COLLERIES COMPANY LIMITED,HYDERABAD vs. ACIT, CIRCLE-1,, KHAMMAM

In the result, both the appeals of the revenue for AYs 2009-10 & 2010-11 are dismissed

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahusl.

section 35E. Therefore, this ground may be treated as not pressed. We draw your attention to the following decisions: 1. CIT Vs Hindustan Zinc Ltd 221 CTR 631 Paper book pages 16-20 Head note 2. Hindustan Aluminium Corp Ltd Vs CIT 159 ITR 673 (Cal HC) Paper Book pages 21 to 23. 3. Northern Coalfields Ltd Vs ACIT 69

SINGARENI COLLERIES COMPANY LIMITED,HYDERABAD vs. ACIT, CIRCLE-1,, KHAMMAM

In the result, both the appeals of the revenue for AYs 2009-10 & 2010-11 are dismissed

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahusl.

section 35E. Therefore, this ground may be treated as not pressed. We draw your attention to the following decisions: 1. CIT Vs Hindustan Zinc Ltd 221 CTR 631 Paper book pages 16-20 Head note 2. Hindustan Aluminium Corp Ltd Vs CIT 159 ITR 673 (Cal HC) Paper Book pages 21 to 23. 3. Northern Coalfields Ltd Vs ACIT 69

ASST. COMMISSIONER OF INCOME TAX CIRCLE-1,, KHAMMAM vs. M/S SINGARENI COLLERIES COMPANY LTD.,, KHAMMAM DIST

In the result, both the appeals of the revenue for AYs 2009-10 & 2010-11 are dismissed

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahusl.

section 35E. Therefore, this ground may be treated as not pressed. We draw your attention to the following decisions: 1. CIT Vs Hindustan Zinc Ltd 221 CTR 631 Paper book pages 16-20 Head note 2. Hindustan Aluminium Corp Ltd Vs CIT 159 ITR 673 (Cal HC) Paper Book pages 21 to 23. 3. Northern Coalfields Ltd Vs ACIT 69

ASST. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-3(2), HYDERABAD vs. ASCEND TELECOM INFRASTRUCTURE PRIVATE LIMITED, HYDERABAD

In the result, the appeal filed by the Revenue is allowed for statistical purposes while the corresponding C

Bench: Shri R.K. Panda & Shri Laliet Kumar

TDS, maintenance of supporting bills and vouchers etc. 3.1.5. Further the learned AO contended that the genuine investment with explainable sources is neither verifiable nor has support of law. Order of the learned CIT(A) 3.1.6. The learned CIT(A) after carefully examining the submissions by the Appellant during the appellate proceedings held that there are no findings

ASST. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-3(2), HYDERABAD vs. ASCEND TELCOM INFRASTRUTURE PRIVATE LIMITED , HYDERABAD

In the result, the appeal filed by the Revenue is allowed for statistical purposes while the corresponding C

Bench: Shri R.K. Panda & Shri Laliet Kumar

TDS, maintenance of supporting bills and vouchers etc. 3.1.5. Further the learned AO contended that the genuine investment with explainable sources is neither verifiable nor has support of law. Order of the learned CIT(A) 3.1.6. The learned CIT(A) after carefully examining the submissions by the Appellant during the appellate proceedings held that there are no findings

ASST. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-3(2), HYDERABAD vs. ASCEND TELECOM INFRASTRUCTURE PRIVATE LIMITED, HYDERABAD

In the result, the appeal filed by the Revenue is allowed for statistical purposes while the corresponding C

Bench: Shri R.K. Panda & Shri Laliet Kumar

TDS, maintenance of supporting bills and vouchers etc. 3.1.5. Further the learned AO contended that the genuine investment with explainable sources is neither verifiable nor has support of law. Order of the learned CIT(A) 3.1.6. The learned CIT(A) after carefully examining the submissions by the Appellant during the appellate proceedings held that there are no findings

ASST. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-3(2), HYDERABAD vs. ASCEND TELCOM INFRASTRUTURE PRIVATE LIMITED , HYDERABAD

In the result, the appeal filed by the Revenue is allowed for statistical purposes while the corresponding C

Bench: Shri R.K. Panda & Shri Laliet Kumar

TDS, maintenance of supporting bills and vouchers etc. 3.1.5. Further the learned AO contended that the genuine investment with explainable sources is neither verifiable nor has support of law. Order of the learned CIT(A) 3.1.6. The learned CIT(A) after carefully examining the submissions by the Appellant during the appellate proceedings held that there are no findings

ASST. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-3(2), HYDERABAD vs. ASCEND TELECOM INFRASTRUCTURE PRIVATE LIMITED, HYDERABAD

In the result, the appeal filed by the Revenue is allowed for statistical purposes while the corresponding C

Bench: Shri R.K. Panda & Shri Laliet Kumar

TDS, maintenance of supporting bills and vouchers etc. 3.1.5. Further the learned AO contended that the genuine investment with explainable sources is neither verifiable nor has support of law. Order of the learned CIT(A) 3.1.6. The learned CIT(A) after carefully examining the submissions by the Appellant during the appellate proceedings held that there are no findings

ASST. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-3(2), HYDERABAD vs. ASCEND TELECOM INFRASTRUCTURE PRIVATE LIMITED, HYDERABAD

In the result, the appeal filed by the Revenue is allowed for statistical purposes while the corresponding C

Bench: Shri R.K. Panda & Shri Laliet Kumar

TDS, maintenance of supporting bills and vouchers etc. 3.1.5. Further the learned AO contended that the genuine investment with explainable sources is neither verifiable nor has support of law. Order of the learned CIT(A) 3.1.6. The learned CIT(A) after carefully examining the submissions by the Appellant during the appellate proceedings held that there are no findings

KARTHIK KUMAR KYATHAM,NIZAMABAD vs. ITO, WARD-1, ADILABAD

Bench: Shri Vijay Pal Rao & Shri Manjunatha G.आ.अपी.सं / Ita No.1658/Hyd/2025

69 of the Act amounting to Rs.2,62,000/- without considering the submissions made by the assessee. 10A) The learned CIT(A) ought to appreciate the fact that the Assessee has purchased a house property for 31,50,000 out of which 25,00,000/- is paid from Housing loan availed from Axis Bank and the remaining

SUSHEE INFRA & MINING LIMITED,HYDERABAD vs. DCIT, CIRCLE -2(2), HYDERABAD

In the result, appeal of the assessee in ITA No

Bench: Shri Rama Kanta Panda & Shri K. Narasimha Charyआ.अपी.सं निर्धारण वर्ा अपीलधर्थी प्रत्‍यर्थी / Ita No. / A.Y. / Appellant / Respondent

TDS was not paid in time. Page 33 of 37 M/s. Sushee Infra & Mining Limited, batch 68. In appeal, learned CIT(A) allowed the claim of deduction. So far as the disallowance of deduction under section 80-IA of the Act is concerned, the learned CIT(A) upheld the action of the CPC in disallowing the claim of deduction under

SUSHEE INFRA & MINING LIMITED ,HYDERABAD vs. DY. COMMISSIONER OF INCOME TAX , CENTRAL CIRCLE-2(2), HYDERABAD

In the result, appeal of the assessee in ITA No

Bench: Shri Rama Kanta Panda & Shri K. Narasimha Charyआ.अपी.सं निर्धारण वर्ा अपीलधर्थी प्रत्‍यर्थी / Ita No. / A.Y. / Appellant / Respondent

TDS was not paid in time. Page 33 of 37 M/s. Sushee Infra & Mining Limited, batch 68. In appeal, learned CIT(A) allowed the claim of deduction. So far as the disallowance of deduction under section 80-IA of the Act is concerned, the learned CIT(A) upheld the action of the CPC in disallowing the claim of deduction under

ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE2-(2), HYDERABAD vs. SUSHEE INFRA & MINING LIMITED, HYDERABAD

In the result, appeal of the assessee in ITA No

Bench: Shri Rama Kanta Panda & Shri K. Narasimha Charyआ.अपी.सं निर्धारण वर्ा अपीलधर्थी प्रत्‍यर्थी / Ita No. / A.Y. / Appellant / Respondent

TDS was not paid in time. Page 33 of 37 M/s. Sushee Infra & Mining Limited, batch 68. In appeal, learned CIT(A) allowed the claim of deduction. So far as the disallowance of deduction under section 80-IA of the Act is concerned, the learned CIT(A) upheld the action of the CPC in disallowing the claim of deduction under

SUSHEE INFRA & MINING LIMITED,HYDERABAD vs. DY. COMMISSIONER OF INCOME TAX , CENTRAL CIRCLE-(2), HYDERABAD

In the result, appeal of the assessee in ITA No

Bench: Shri Rama Kanta Panda & Shri K. Narasimha Charyआ.अपी.सं निर्धारण वर्ा अपीलधर्थी प्रत्‍यर्थी / Ita No. / A.Y. / Appellant / Respondent

TDS was not paid in time. Page 33 of 37 M/s. Sushee Infra & Mining Limited, batch 68. In appeal, learned CIT(A) allowed the claim of deduction. So far as the disallowance of deduction under section 80-IA of the Act is concerned, the learned CIT(A) upheld the action of the CPC in disallowing the claim of deduction under