DY. COMMISSIONER OF INCOME TAX , CIRCLE-2(2), HYDERABAD vs. TRACKS & TOWERS INFRATECH PRIVATE LIMITED(PART IX), HYDERABAD

In the result, both the appeals filed by the revenue are partly allowed

Bench: Shri Rama Kanta Panda & Shri Laliet Kumar

2, 3 7 Tracks & Towers Infratech Pvt.Ltd. (Part IX) and 4 are dismissed. Now, the ground which left for adjudication is ground No. 1 and the same reads as under: "1. Whether on the facts and in the circumstances of the case, the Ld. CIT(A)-l, Nashik was justified in allowing the claim of Section 80IA

PATEL SEW JOINT VENTURE,TELANGANA vs. DCIT., CIRCLE-6(1), HYDERABAD

In the result, the cross-objection filed by the assessee is dismissed

80A read with Section 80AC of the Act, and also as per the provisions of Section 80-IA(7) of the Act, where it is mandatory to file the audit report in Form No. 10CCB along with the return of income filed under Section 139(1) of the Act, the claim of deduction

ACIT., CIRCLE-6(1), HYDERABAD vs. PATEL SEW JOINTVENTURE, HYDERABAD

In the result, the cross-objection filed by the assessee is dismissed

80A read with Section 80AC of the Act, and also as per the provisions of Section 80-IA(7) of the Act, where it is mandatory to file the audit report in Form No. 10CCB along with the return of income filed under Section 139(1) of the Act, the claim of deduction

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

2 of assessee’s appeal is treated as allowed for statistical purposes. 59. Ground No.3 raised by the assessee and Grounds No. 3 & 4 of Revenue relate to the order of the learned CIT(A) in granting part relief to the assessee by confirming the disallowance of expenses of Rs.89,69,768/- Page 31 of 37 M/s. Sushee Infra & Mining

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

2 of assessee’s appeal is treated as allowed for statistical purposes. 59. Ground No.3 raised by the assessee and Grounds No. 3 & 4 of Revenue relate to the order of the learned CIT(A) in granting part relief to the assessee by confirming the disallowance of expenses of Rs.89,69,768/- Page 31 of 37 M/s. Sushee Infra & Mining

ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE-2(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

2 of assessee’s appeal is treated as allowed for statistical purposes. 59. Ground No.3 raised by the assessee and Grounds No. 3 & 4 of Revenue relate to the order of the learned CIT(A) in granting part relief to the assessee by confirming the disallowance of expenses of Rs.89,69,768/- Page 31 of 37 M/s. Sushee Infra & Mining

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

2 of assessee’s appeal is treated as allowed for statistical purposes. 59. Ground No.3 raised by the assessee and Grounds No. 3 & 4 of Revenue relate to the order of the learned CIT(A) in granting part relief to the assessee by confirming the disallowance of expenses of Rs.89,69,768/- Page 31 of 37 M/s. Sushee Infra & Mining

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

2 of assessee’s appeal is treated as allowed for statistical purposes. 59. Ground No.3 raised by the assessee and Grounds No. 3 & 4 of Revenue relate to the order of the learned CIT(A) in granting part relief to the assessee by confirming the disallowance of expenses of Rs.89,69,768/- Page 31 of 37 M/s. Sushee Infra & Mining

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

2 of assessee’s appeal is treated as allowed for statistical purposes. 59. Ground No.3 raised by the assessee and Grounds No. 3 & 4 of Revenue relate to the order of the learned CIT(A) in granting part relief to the assessee by confirming the disallowance of expenses of Rs.89,69,768/- Page 31 of 37 M/s. Sushee Infra & Mining

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

2 of assessee’s appeal is treated as allowed for statistical purposes. 59. Ground No.3 raised by the assessee and Grounds No. 3 & 4 of Revenue relate to the order of the learned CIT(A) in granting part relief to the assessee by confirming the disallowance of expenses of Rs.89,69,768/- Page 31 of 37 M/s. Sushee Infra & Mining

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

2 of assessee’s appeal is treated as allowed for statistical purposes. 59. Ground No.3 raised by the assessee and Grounds No. 3 & 4 of Revenue relate to the order of the learned CIT(A) in granting part relief to the assessee by confirming the disallowance of expenses of Rs.89,69,768/- Page 31 of 37 M/s. Sushee Infra & Mining

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

2 of assessee’s appeal is treated as allowed for statistical purposes. 59. Ground No.3 raised by the assessee and Grounds No. 3 & 4 of Revenue relate to the order of the learned CIT(A) in granting part relief to the assessee by confirming the disallowance of expenses of Rs.89,69,768/- Page 31 of 37 M/s. Sushee Infra & Mining

ASR ENGINERING & PROJECTS LIMITED (FORMERLY SAI SUDHIR INFRASTRUCTURES LIMITED), ,HYDERABAD vs. DY. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(3), HYDERABAD

In the result, a) ITA Nos

Bench: Smt. P. Madhavi Devi & Shri S. Rifaur Rahmansrl Appeal Number Pan A.Y. Appellant Respondent 1

TDS particulars, the Assessing Officer found that the assessee deducted tax at source contemporaneously and not after the search and seizure operations. g) The Assessing Officer once again referred to the statement of Sri D.Sreedhar Reddy, M.D. who agreed to admit additional income. However, the Assessing Officer did not comment on the affidavits of the Managing Director and the other

DY. COMMSIONER OF INCOME TAX, CENTRAL CIRCLE-1(3)., HYDERABAD vs. SAI SUDHIR INFRASTRUCTURES LIMITED., HYDERABAD

In the result, a) ITA Nos

Bench: Smt. P. Madhavi Devi & Shri S. Rifaur Rahmansrl Appeal Number Pan A.Y. Appellant Respondent 1

TDS particulars, the Assessing Officer found that the assessee deducted tax at source contemporaneously and not after the search and seizure operations. g) The Assessing Officer once again referred to the statement of Sri D.Sreedhar Reddy, M.D. who agreed to admit additional income. However, the Assessing Officer did not comment on the affidavits of the Managing Director and the other

DY. COMMISSIONER OF INCOME TAX , CENTRAL CIRCLE-1(3), HYDERABAD vs. ASR ENGINEERING AND PROJECTS LIMITED , HYDERABAD

In the result, a) ITA Nos

Bench: Smt. P. Madhavi Devi & Shri S. Rifaur Rahmansrl Appeal Number Pan A.Y. Appellant Respondent 1

TDS particulars, the Assessing Officer found that the assessee deducted tax at source contemporaneously and not after the search and seizure operations. g) The Assessing Officer once again referred to the statement of Sri D.Sreedhar Reddy, M.D. who agreed to admit additional income. However, the Assessing Officer did not comment on the affidavits of the Managing Director and the other

DY. COMMISSIONER OF INCOME TAX , CENTRAL CIRCLE-1(3), HYDERABAD vs. ASR ENGINEERING AND PROJECTS LIMITED, HYDERABAD

In the result, a) ITA Nos

Bench: Smt. P. Madhavi Devi & Shri S. Rifaur Rahmansrl Appeal Number Pan A.Y. Appellant Respondent 1

TDS particulars, the Assessing Officer found that the assessee deducted tax at source contemporaneously and not after the search and seizure operations. g) The Assessing Officer once again referred to the statement of Sri D.Sreedhar Reddy, M.D. who agreed to admit additional income. However, the Assessing Officer did not comment on the affidavits of the Managing Director and the other

DY. COMMISSIONER OF INCOME TAX , CENTRAL CIRCLE-1(3), HYDERABAD vs. ASR ENGINEERING AND PROJECTS LIMITED, HYDERABAD

In the result, a) ITA Nos

Bench: Smt. P. Madhavi Devi & Shri S. Rifaur Rahmansrl Appeal Number Pan A.Y. Appellant Respondent 1

TDS particulars, the Assessing Officer found that the assessee deducted tax at source contemporaneously and not after the search and seizure operations. g) The Assessing Officer once again referred to the statement of Sri D.Sreedhar Reddy, M.D. who agreed to admit additional income. However, the Assessing Officer did not comment on the affidavits of the Managing Director and the other

ASR ENGINERING & PROJECTS LIMITED (FORMERLY SAI SUDHIR INFRASTRUCTURES LIMITED), ,HYDERABAD vs. DY. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(3), HYDERABAD

In the result, a) ITA Nos

Bench: Smt. P. Madhavi Devi & Shri S. Rifaur Rahmansrl Appeal Number Pan A.Y. Appellant Respondent 1

TDS particulars, the Assessing Officer found that the assessee deducted tax at source contemporaneously and not after the search and seizure operations. g) The Assessing Officer once again referred to the statement of Sri D.Sreedhar Reddy, M.D. who agreed to admit additional income. However, the Assessing Officer did not comment on the affidavits of the Managing Director and the other