VILAS POLYMER PRIVATE LIMITED,HYDERABAD vs. DCIT, CENTRAL CIRCLE-1(2), HYDERABAD, HYDERABAD

In the result, all the six appeals i

Bench: Shri Vijay Pal Rao & Shri Manjunatha G.आ.अपी.सं /Ita Nos.1870 To 1875/Hyd/2025 Assessment Years 2014-2015 To 2019-2020 Vilas Polymer Private The Dcit, Limited, Hyderabad. Central Circle-1(2), Vs. Pin – 500 090 Hyderabad – 500 004. Pan Aaacv9854A Telangana. (Appellant) (Respondent) िनधा"रती "ारा /Assessee By: Ca M V Prasad राज" व "ारा /Revenue By: Dr. Narendra Kumar Naik, Cit- Dr सुनवाई की तारीख/Date Of Hearing: 19.01.2026 घोषणा की तारीख/Pronouncement: 18.02.2026 आदेश/Order

131 or section 133A, as the case may be, on or before the 31st day of March of a financial year, in consequence of: (a) a search u/s 132 which is initiated; or (b) a search u/s 132 for which the last of authorization is executed or (c) a requisition made u/s 132A Provided also that for the purposes

VILAS POLYMER PRIVATE LIMITED,HYDERABAD vs. DCIT, CENTRAL CIRCLE-1(2), HYDERABAD

In the result, all the six appeals i

Bench: Shri Vijay Pal Rao & Shri Manjunatha G.आ.अपी.सं /Ita Nos.1870 To 1875/Hyd/2025 Assessment Years 2014-2015 To 2019-2020 Vilas Polymer Private The Dcit, Limited, Hyderabad. Central Circle-1(2), Vs. Pin – 500 090 Hyderabad – 500 004. Pan Aaacv9854A Telangana. (Appellant) (Respondent) िनधा"रती "ारा /Assessee By: Ca M V Prasad राज" व "ारा /Revenue By: Dr. Narendra Kumar Naik, Cit- Dr सुनवाई की तारीख/Date Of Hearing: 19.01.2026 घोषणा की तारीख/Pronouncement: 18.02.2026 आदेश/Order

131 or section 133A, as the case may be, on or before the 31st day of March of a financial year, in consequence of: (a) a search u/s 132 which is initiated; or (b) a search u/s 132 for which the last of authorization is executed or (c) a requisition made u/s 132A Provided also that for the purposes

VILAS POLYMER PRIVATE LIMITED,HYDERABAD vs. DCIT, CENTRAL CIRCLE-1(2), HYDERABAD

In the result, all the six appeals i

Bench: Shri Vijay Pal Rao & Shri Manjunatha G.आ.अपी.सं /Ita Nos.1870 To 1875/Hyd/2025 Assessment Years 2014-2015 To 2019-2020 Vilas Polymer Private The Dcit, Limited, Hyderabad. Central Circle-1(2), Vs. Pin – 500 090 Hyderabad – 500 004. Pan Aaacv9854A Telangana. (Appellant) (Respondent) िनधा"रती "ारा /Assessee By: Ca M V Prasad राज" व "ारा /Revenue By: Dr. Narendra Kumar Naik, Cit- Dr सुनवाई की तारीख/Date Of Hearing: 19.01.2026 घोषणा की तारीख/Pronouncement: 18.02.2026 आदेश/Order

131 or section 133A, as the case may be, on or before the 31st day of March of a financial year, in consequence of: (a) a search u/s 132 which is initiated; or (b) a search u/s 132 for which the last of authorization is executed or (c) a requisition made u/s 132A Provided also that for the purposes

EXEL RUBBER PRIVATE LIMITED,HYDERABAD vs. DCIT, CENTRAL CIRCLE-1(2), HYDERABAD

In the result, appeal filed by the assessee is allowed

Bench: Shri Vijay Pal Rao, Vice-A N D Shri Manjunatha G.आ.अपी.सं /Ita No.1894/Hyd/2025 (िनधा"रण वष"/Assessment Year: 2014-15) M/S. Exel Rubber (P) Ltd Vs. Dy.Cit Hyderabad Central Circle 1(2) Pan:Aaace4495J Hyderabad (Appellant) (Respondent) िनधा""रती "ारा/Assessee By: Shri M.V. Prasad, Ca राज" व "ारा/Revenue By: Dr. Narendra Kumar Naik, Cit (Dr) सुनवाई की तारीख/Date Of Hearing: 20/01/2026 घोषणा की तारीख/Pronouncement: 18/02/2026 आदेश/Order Per Manjunatha, G. A.M. This Appeal Is Filed By The Assessee Is Directed Against The Order Passed By The Learned Commissioner Of Income Tax (Appeals)-11 Hyderabad, Dated 11/10/2025 For The A.Y 2014-15. 2. The Assessee Has Raised The Following Grounds Of Appeal:

131 or section 133A, as the case may be, on or before the 31st day of March of a financial year, in consequence of: (a) a search u/s 132 which is initiated; or (b) a search u/s 132 for which the last of authorization is executed or (c) a requisition made u/s 132A Provided also that for the purposes

EXEL RUBBER PRIVATE LIMITED,HYDERABAD vs. ACIT., CENTRAL CIRCLE-1(2), HYDERABAD

In the result, all the appeals of the assessee for the\nA

131 or section 133A,\nas the case may be, on or before the 31st day of March of a\nfinacial year, in consequence of:\n(a) a search u/s 132 which is initiated; or\n(b) a search u/s 132 for which the last of authorization is\nexecuted or\n(c) a requisition made u/s 132A\nProvided also that

EXEL RUBBER PRIVATE LIMITED,K.V.RANGAREDDY vs. ACIT., CENTRAL CIRCLE-1(2), HYDERABAD

In the result, all the appeals of the assessee for the\nA

131 or section 133A,\nas the case may be, on or before the 31st day of March of a\nfinacial year, in consequence of:\n(a) a search u/s 132 which is initiated; or\n(b) a search u/s 132 for which the last of authorization is\nexecuted or\n(c) a requisition made u/s 132A\nProvided also that

EXEL RUBBER PRIVATE LIMITED,HYDERABAD vs. ACIT.,CENTRAL CIRCLE-1(2), HYDERABAD

In the result, all the appeals of the assessee for the\nA

131 or section 133A,\nas the case may be, on or before the 31st day of March of a\nfinacial year, in consequence of:\n(a) a search u/s 132 which is initiated; or\n(b) a search u/s 132 for which the last of authorization is\nexecuted or\n(c) a requisition made u/s 132A\nProvided also that

EXEL RUBBER PRIVATE LIMITED,HYDERABAD vs. DCIT., CENTRAL CIRCLE-1(2), HYDERABAD

In the result, all the appeals of the assessee for the\nA

131 or section 133A,\nas the case may be, on or before the 31st day of March of a\nfinacial year, in consequence of:\n\n(a) a search u/s 132 which is initiated; or\n(b) a search u/s 132 for which the last of authorization is\nexecuted or\n(c) a requisition made u/s 132A\n\nProvided also

ACE TYRES PRIVATE LIMITED,HYDERABAD vs. ACIT., CENTRAL CIRCLE-1(2), HYDERABAD

In the result, appeals of the assessee for the A

131 or section 133A,\nas the case may be, on or before the 31st day of March of a\nfinacial year, in consequence of:\n\n(a) a search u/s 132 which is initiated; or\n(b) a search u/s 132 for which the last of authorization is\nexecuted or\n(c) a requisition made u/s 132A\n\nProvided also

ACE TYRES PRIVATE LIMITED,HYDERABAD vs. ACIT., CENTRAL CIRCLE-1(2), HYDERABAD

In the result, appeals of the assessee for the A

131 or section 133A,\nas the case may be, on or before the 31st day of March of a\nfinacial year, in consequence of:\n\n(a) a search u/s 132 which is initiated; or\n\n(b) a search u/s 132 for which the last of authorization is\nexecuted or\n\n(c) a requisition made u/s 132A

DCIT., CIRCLE 3(1), HYDERABAD vs. ROHINI MINERALS PRIVATE LIMITED , HYDERABAD

In the result, all the three appeals filed by the Revenue for the A

Bench: Shri Manjunatha G. & Shri K.Narasimha Charyआ.अपी.सं /Ita No.980/Hyd/2024, 1079/Hyd/2024 & 1080/Hyd/2024 (निर्धारण वर्ा/Assessment Year: 2018-19, 2014-15 & 2015-16) Dcit Vs. M/S Rohini Minerals Circle-3(1) Private Limited Hyderabad Hyderabad [Pan :Aaccr0773N] (Appellant) (Respondent) निर्धाररती द्वधरध/Assessee By: Shri S.K.Gupta, Ar रधजस् व द्वधरध/Revenue By: Shri B Bala Krishna, Cit-Dr Shri Srinath Sadanala, Sr.Ar

d) dated 28.07.2022 was passed, as a consequence, notice u/s 148 of the Act dated 29.07.2022 was issued and served on the assessee. In response to the notice u/s 148 of the Act, the assessee had filed return of income on 25.08.2022, declaring total income at Rs.9,08,72,987/-. 4. During the course of assessment proceedings, the Assessing Officer

DCIT., CIRCLE 3(1), HYDERABAD vs. ROHINI MINERALS PRIVATE LIMITED, HYDERABAD

In the result, all the three appeals filed by the Revenue for the A

Bench: Shri Manjunatha G. & Shri K.Narasimha Charyआ.अपी.सं /Ita No.980/Hyd/2024, 1079/Hyd/2024 & 1080/Hyd/2024 (निर्धारण वर्ा/Assessment Year: 2018-19, 2014-15 & 2015-16) Dcit Vs. M/S Rohini Minerals Circle-3(1) Private Limited Hyderabad Hyderabad [Pan :Aaccr0773N] (Appellant) (Respondent) निर्धाररती द्वधरध/Assessee By: Shri S.K.Gupta, Ar रधजस् व द्वधरध/Revenue By: Shri B Bala Krishna, Cit-Dr Shri Srinath Sadanala, Sr.Ar

d) dated 28.07.2022 was passed, as a consequence, notice u/s 148 of the Act dated 29.07.2022 was issued and served on the assessee. In response to the notice u/s 148 of the Act, the assessee had filed return of income on 25.08.2022, declaring total income at Rs.9,08,72,987/-. 4. During the course of assessment proceedings, the Assessing Officer

DCIT., CIRCLE 3(1), HYDERABAD vs. ROHINI MINERALS PRIVATE LIMITED, HYDERABAD

In the result, all the three appeals filed by the Revenue for\nthe A

d) dated\n28.07.2022 was passed, as a consequence, notice u/s 148 of\nthe Act dated 29.07.2022 was issued and served on the\nassessee. In response to the notice u/s 148 of the Act, the\nassessee had filed return of income on 25.08.2022, declaring\ntotal income at Rs.9,08,72,987/-.\n4. During the course of assessment proceedings, the\nAssessing Officer

AMARAVATI ,HYDERABAD vs. DY. COMMISSIONER OF INCOME TAX , CIRCLE-6(1), HYDERABAD

In the result, the appeal of the assessee in ITA

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

D E R SRI LALIET KUMAR, JM : These appeals of the assessee for A.Ys. 2007-08 to 2010- 11 arise from the separate orders of Commissioner of Income Tax (Appeals) – 6, dt.05.06.2019 invoking proceedings under section 143(3) r.w.s. 147 of the Income Tax Act, 1961 (in short, “the Act”). 2. Before us, at the outset, both parties submitted that

AMARAVATI,HYDERABAD vs. ASST. COMMISSIONER OF INCOME TAX, CIRCLE-6(1), HYDERABAD

In the result, the appeal of the assessee in ITA

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

D E R SRI LALIET KUMAR, JM : These appeals of the assessee for A.Ys. 2007-08 to 2010- 11 arise from the separate orders of Commissioner of Income Tax (Appeals) – 6, dt.05.06.2019 invoking proceedings under section 143(3) r.w.s. 147 of the Income Tax Act, 1961 (in short, “the Act”). 2. Before us, at the outset, both parties submitted that

AMARAVATI ,HYDERABAD vs. ASST. COMMISSIONER OF INCOME TAX, CIRCLE-6(1), HYDERABAD

In the result, the appeal of the assessee in ITA

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

D E R SRI LALIET KUMAR, JM : These appeals of the assessee for A.Ys. 2007-08 to 2010- 11 arise from the separate orders of Commissioner of Income Tax (Appeals) – 6, dt.05.06.2019 invoking proceedings under section 143(3) r.w.s. 147 of the Income Tax Act, 1961 (in short, “the Act”). 2. Before us, at the outset, both parties submitted that

AMARAVATI ,HYDERABAD vs. ASST. COMMISSIONER OF INCOME TAX, CIRCLE-6(1), HYDERABAD

In the result, the appeal of the assessee in ITA

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

D E R SRI LALIET KUMAR, JM : These appeals of the assessee for A.Ys. 2007-08 to 2010- 11 arise from the separate orders of Commissioner of Income Tax (Appeals) – 6, dt.05.06.2019 invoking proceedings under section 143(3) r.w.s. 147 of the Income Tax Act, 1961 (in short, “the Act”). 2. Before us, at the outset, both parties submitted that

PRATHIMA INFRASTRUCTURE LIMITED,HYDERABAD vs. DCIT., CENTRAL CIRCLE-2(4), HYDERABAD

In the result, appeals filed by the Revenue are dismissed

D to 31-12-2017.pdf”, “Individual Account.pdf” as attachments. The above attachments were also found in the mails of Shri P. Anil Kumar. This PDF file has ledgers of various individuals along with amounts paid or received by them from Shri P. Anil Kumar on a particular date. A statement on oath under Section 132(4) of the Income

PRATHIMA INFRASTRUCTURE LIMITED,HYDERABAD vs. DCIT., CENTRAL CIRCLE-2(4), HYDERABAD

In the result, appeals filed by the Revenue are dismissed

D to 31-12-2017.pdf”, “Individual Account.pdf” as attachments. The above attachments were also found in the mails of Shri P. Anil Kumar. This PDF file has ledgers of various individuals along with amounts paid or received by them from Shri P. Anil Kumar on a particular date. A statement on oath under Section 132(4) of the Income