ACE CONSTRUCTIONS,HYDERABAD vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-3(4), HYDERABAD

In the result, appeal of Revenue in ITA No

Bench: Shri Rama Kanta Panda & Shri Laliet Kumarsl. आ.अपी.सं / निर्धारणारण वर्ष अपीलार्थी / प्रत्‍यर्थी / No.

TDS = 0 Advance tax paid = 0 Tax paid u/s 140A 0 Regular Tax Paid 0 TOTAL TAXES PAID = 0 0 Refund Issued U/s 143(1)/143(3)/154/etc = 2,93,41,470/- Balance tax payable Round off 8. Feeling aggrieved with the order of AO, assessee carried the matter before ld.CIT(A), who partly allowed the appeal of assessee after

ROYAL ENGINEERING,HYDERABAD vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-3(4), HYDERABAD

In the result, appeal of Revenue in ITA No

Bench: Shri Rama Kanta Panda & Shri Laliet Kumarsl. आ.अपी.सं / निर्धारणारण वर्ष अपीलार्थी / प्रत्‍यर्थी / No.

TDS = 0 Advance tax paid = 0 Tax paid u/s 140A 0 Regular Tax Paid 0 TOTAL TAXES PAID = 0 0 Refund Issued U/s 143(1)/143(3)/154/etc = 2,93,41,470/- Balance tax payable Round off 8. Feeling aggrieved with the order of AO, assessee carried the matter before ld.CIT(A), who partly allowed the appeal of assessee after

ACE CONSTRUCTIONS ,HYDERABAD vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-3(4), HYDERABAD

In the result, appeal of Revenue in ITA No

Bench: Shri Rama Kanta Panda & Shri Laliet Kumarsl. आ.अपी.सं / निर्धारणारण वर्ष अपीलार्थी / प्रत्‍यर्थी / No.

TDS = 0 Advance tax paid = 0 Tax paid u/s 140A 0 Regular Tax Paid 0 TOTAL TAXES PAID = 0 0 Refund Issued U/s 143(1)/143(3)/154/etc = 2,93,41,470/- Balance tax payable Round off 8. Feeling aggrieved with the order of AO, assessee carried the matter before ld.CIT(A), who partly allowed the appeal of assessee after

ROYAL ENGINEERING,HYDERABAD vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-3(4), HYDERABAD, HYDERABAD

In the result, appeal of Revenue in ITA No

Bench: Shri Rama Kanta Panda & Shri Laliet Kumarsl. आ.अपी.सं / निर्धारणारण वर्ष अपीलार्थी / प्रत्‍यर्थी / No.

TDS = 0 Advance tax paid = 0 Tax paid u/s 140A 0 Regular Tax Paid 0 TOTAL TAXES PAID = 0 0 Refund Issued U/s 143(1)/143(3)/154/etc = 2,93,41,470/- Balance tax payable Round off 8. Feeling aggrieved with the order of AO, assessee carried the matter before ld.CIT(A), who partly allowed the appeal of assessee after

ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE3-(4), HYDERABAD vs. ACE CONSTRUCTIONS , HYDERABAD

In the result, appeal of Revenue in ITA No

Bench: Shri Rama Kanta Panda & Shri Laliet Kumarsl. आ.अपी.सं / निर्धारणारण वर्ष अपीलार्थी / प्रत्‍यर्थी / No.

TDS = 0 Advance tax paid = 0 Tax paid u/s 140A 0 Regular Tax Paid 0 TOTAL TAXES PAID = 0 0 Refund Issued U/s 143(1)/143(3)/154/etc = 2,93,41,470/- Balance tax payable Round off 8. Feeling aggrieved with the order of AO, assessee carried the matter before ld.CIT(A), who partly allowed the appeal of assessee after

ASSISTANT COMMISSIONER OF INCOME TAX ,CENTRAL CIRCLE -3(4), HYDERABAD vs. ROYAL ENGINEERING, HYDERABAD

In the result, appeal of Revenue in ITA No

Bench: Shri Rama Kanta Panda & Shri Laliet Kumarsl. आ.अपी.सं / निर्धारणारण वर्ष अपीलार्थी / प्रत्‍यर्थी / No.

TDS = 0 Advance tax paid = 0 Tax paid u/s 140A 0 Regular Tax Paid 0 TOTAL TAXES PAID = 0 0 Refund Issued U/s 143(1)/143(3)/154/etc = 2,93,41,470/- Balance tax payable Round off 8. Feeling aggrieved with the order of AO, assessee carried the matter before ld.CIT(A), who partly allowed the appeal of assessee after

ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE3-(4), HYDERABAD vs. ROYAL ENGINEERING, HYDERABAD

In the result, appeal of Revenue in ITA No

Bench: Shri Rama Kanta Panda & Shri Laliet Kumarsl. आ.अपी.सं / निर्धारणारण वर्ष अपीलार्थी / प्रत्‍यर्थी / No.

TDS = 0 Advance tax paid = 0 Tax paid u/s 140A 0 Regular Tax Paid 0 TOTAL TAXES PAID = 0 0 Refund Issued U/s 143(1)/143(3)/154/etc = 2,93,41,470/- Balance tax payable Round off 8. Feeling aggrieved with the order of AO, assessee carried the matter before ld.CIT(A), who partly allowed the appeal of assessee after

ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE3-(4), HYDERABAD vs. ROYAL ENGINEERING, HYDERABAD

In the result, appeal of Revenue in ITA No

Bench: Shri Rama Kanta Panda & Shri Laliet Kumarsl. आ.अपी.सं / निर्धारणारण वर्ष अपीलार्थी / प्रत्‍यर्थी / No.

TDS = 0 Advance tax paid = 0 Tax paid u/s 140A 0 Regular Tax Paid 0 TOTAL TAXES PAID = 0 0 Refund Issued U/s 143(1)/143(3)/154/etc = 2,93,41,470/- Balance tax payable Round off 8. Feeling aggrieved with the order of AO, assessee carried the matter before ld.CIT(A), who partly allowed the appeal of assessee after

ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE3-(4), HYDERABAD vs. ACE CONSTRUCTIONS, HYDERABAD

In the result, appeal of Revenue in ITA No

Bench: Shri Rama Kanta Panda & Shri Laliet Kumarsl. आ.अपी.सं / निर्धारणारण वर्ष अपीलार्थी / प्रत्‍यर्थी / No.

TDS = 0 Advance tax paid = 0 Tax paid u/s 140A 0 Regular Tax Paid 0 TOTAL TAXES PAID = 0 0 Refund Issued U/s 143(1)/143(3)/154/etc = 2,93,41,470/- Balance tax payable Round off 8. Feeling aggrieved with the order of AO, assessee carried the matter before ld.CIT(A), who partly allowed the appeal of assessee after

ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE3-(4), HYDERABAD vs. ACE CONSTRUCTIONS, HYDERABAD

In the result, appeal of Revenue in ITA No

Bench: Shri Rama Kanta Panda & Shri Laliet Kumarsl. आ.अपी.सं / निर्धारणारण वर्ष अपीलार्थी / प्रत्‍यर्थी / No.

TDS = 0 Advance tax paid = 0 Tax paid u/s 140A 0 Regular Tax Paid 0 TOTAL TAXES PAID = 0 0 Refund Issued U/s 143(1)/143(3)/154/etc = 2,93,41,470/- Balance tax payable Round off 8. Feeling aggrieved with the order of AO, assessee carried the matter before ld.CIT(A), who partly allowed the appeal of assessee after

ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE3-(4), HYDERABAD vs. ACE CONSTRUCTIONS, HYDERABAD

In the result, appeal of Revenue in ITA No

Bench: Shri Rama Kanta Panda & Shri Laliet Kumarsl. आ.अपी.सं / निर्धारणारण वर्ष अपीलार्थी / प्रत्‍यर्थी / No.

TDS = 0 Advance tax paid = 0 Tax paid u/s 140A 0 Regular Tax Paid 0 TOTAL TAXES PAID = 0 0 Refund Issued U/s 143(1)/143(3)/154/etc = 2,93,41,470/- Balance tax payable Round off 8. Feeling aggrieved with the order of AO, assessee carried the matter before ld.CIT(A), who partly allowed the appeal of assessee after

ROYAL ENGINEERING,HYDERABAD vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-3(4), HYDERABAD

In the result, appeal of Revenue in ITA No

Bench: Shri Rama Kanta Panda & Shri Laliet Kumarsl. आ.अपी.सं / निर्धारणारण वर्ष अपीलार्थी / प्रत्‍यर्थी / No.

TDS = 0 Advance tax paid = 0 Tax paid u/s 140A 0 Regular Tax Paid 0 TOTAL TAXES PAID = 0 0 Refund Issued U/s 143(1)/143(3)/154/etc = 2,93,41,470/- Balance tax payable Round off 8. Feeling aggrieved with the order of AO, assessee carried the matter before ld.CIT(A), who partly allowed the appeal of assessee after

ROYAL ENGINEERING,HYDERABAD vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-3(4), HYDERABAD

In the result, appeal of Revenue in ITA No

Bench: Shri Rama Kanta Panda & Shri Laliet Kumarsl. आ.अपी.सं / निर्धारणारण वर्ष अपीलार्थी / प्रत्‍यर्थी / No.

TDS = 0 Advance tax paid = 0 Tax paid u/s 140A 0 Regular Tax Paid 0 TOTAL TAXES PAID = 0 0 Refund Issued U/s 143(1)/143(3)/154/etc = 2,93,41,470/- Balance tax payable Round off 8. Feeling aggrieved with the order of AO, assessee carried the matter before ld.CIT(A), who partly allowed the appeal of assessee after

ROYAL ENGINEERING,HYDERABAD vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-3(4), HYDERABAD

In the result, appeal of Revenue in ITA No

Bench: Shri Rama Kanta Panda & Shri Laliet Kumarsl. आ.अपी.सं / निर्धारणारण वर्ष अपीलार्थी / प्रत्‍यर्थी / No.

TDS = 0 Advance tax paid = 0 Tax paid u/s 140A 0 Regular Tax Paid 0 TOTAL TAXES PAID = 0 0 Refund Issued U/s 143(1)/143(3)/154/etc = 2,93,41,470/- Balance tax payable Round off 8. Feeling aggrieved with the order of AO, assessee carried the matter before ld.CIT(A), who partly allowed the appeal of assessee after

ACE CONSTRUCTIONS,HYDERABAD vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-3(4), HYDERABAD

In the result, appeal of Revenue in ITA No

Bench: Shri Rama Kanta Panda & Shri Laliet Kumarsl. आ.अपी.सं / निर्धारणारण वर्ष अपीलार्थी / प्रत्‍यर्थी / No.

TDS = 0 Advance tax paid = 0 Tax paid u/s 140A 0 Regular Tax Paid 0 TOTAL TAXES PAID = 0 0 Refund Issued U/s 143(1)/143(3)/154/etc = 2,93,41,470/- Balance tax payable Round off 8. Feeling aggrieved with the order of AO, assessee carried the matter before ld.CIT(A), who partly allowed the appeal of assessee after

ACE CONSTRUCTIONS,HYDERABAD vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-3(4), HYDERABAD

In the result, appeal of Revenue in ITA No

Bench: Shri Rama Kanta Panda & Shri Laliet Kumarsl. आ.अपी.सं / निर्धारणारण वर्ष अपीलार्थी / प्रत्‍यर्थी / No.

TDS = 0 Advance tax paid = 0 Tax paid u/s 140A 0 Regular Tax Paid 0 TOTAL TAXES PAID = 0 0 Refund Issued U/s 143(1)/143(3)/154/etc = 2,93,41,470/- Balance tax payable Round off 8. Feeling aggrieved with the order of AO, assessee carried the matter before ld.CIT(A), who partly allowed the appeal of assessee after

ANKAA REALTORS,HYDERABAD vs. ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE3-(4), HYDERABAD

TDS @20%. Therefore, opined that although the assessee firm\nhas filed return of income before the date of search, but the said\nreturn is non-est in the eyes of law. The said returns filed by the\nassessee is beyond the due dates provided u/s 139(5) of the Act.\nTherefore, the Assessing Officer considered the return of income filed

ASSISTANT COMMISSIONER OF INCOME TAX ,CENTRAL CIRCLE -3(4) , HYDERABAD vs. ANKAA REALTORS , HYDERABAD

In the result, appeal filed by the Revenue and assessee for the A

Bench: Shri Manjunatha G. & Shri K.Narasimha Charyआ.अपी.सं /Ita No.71/Hyd/2021 To 75/Hyd/2021 (निर्धारण वर्ा/A.Y.: 2011-12, 2012-13, 2015-16 To 2017-18) Asst.Commissioner Of Vs. M/S Ankaa Realtors Income Tax Hyderabad Central Circle-3(4) [Pan : Abffa0287M] Hyderabad (Appellant) (Respondent) आ.अपी.सं /Ita No.102/Hyd/2021 To 108/Hyd/2021 (निर्धारण वर्ा/Assessment Year: 2011-12 To 2017-18) M/S Ankaa Realtors Vs. Asst.Commissioner Of Income Tax Hyderabad Central Circle-3(4) [Pan : Abffa0287M] Hyderabad (Appellant) (Respondent) निर्धाररती द्वधरध/Assessee By: Shri P.Murali Mohan Rao,Ar रधजस् व द्वधरध/Revenue By: Shri Srinath Sadanala, Dr सुिवधई की तधरीख/Date Of Hearing: 27/11/2024 घोर्णध की तधरीख/Date Of 25/02/2025 Pronouncement: आदेश / Order Per. Manjunatha G., A.M: These Cross Appeals Filed By The Revenue & The Assessee Are Directed Against Order Dated 11.09.2020 Of The Commissioner Of Income Tax (Appeals) [“Ld.Cit(A)”]-11, Hyderabad Pertaining To A.Y.2011-12 To 2017-18. Since, Facts Are Identical & Issues Are Common, For The Sake Of Convenience, The Appeals Filed By The Revenue This Common Order.

survey u/s 133A of the Act, it was noticed that the said companies were non-existent in the given address and the Directors of the company were not traceable. Further, the department has recorded statement from few individuals, who are not connected to the company, but claimed to be one way or the other the assessee firm. The Assessing Officer