RAM GOPAL,HYDERABAD vs. ITO WARD-8(2), HYDERABAD

In the result, appeal filed by the assessee is partly allowed

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

undisclosed income relating to the purchases to 25% of the total purchases. The said decision was confirmed by this Court as well. On consideration of the matter, we find that the facts of the present case are identical to those of M/s. Indian Woollen Carpet Factory (supra) or Vijay Proteins Ltd. (supra) In the present case the Tribunal has categorically

INCOME TAX OFFICER, WARD-11(1), HYDERABAD, KONDAPUR HYDERABAD vs. SANGAM WIRES, KALABURAGI

In the result, appeal filed by the Revenue is dismissed and the appeal filed by the assessee is partly allowed for statistical purposes

Bench: Shri R.K. Panda, Vice- & Shri K. Narasimha Charyआ.अपी.सं /Ita No.356/Hyd/2023 (िनधा"रण वष"/Assessment Year: 2021-22) Sangam Wires Vs. Income Tax Officer Hyderabad Ward 11(1 Pan:Acnfs5309K Hyderabad (Appellant) (Respondent) आ.अपी.सं /Ita No.371/Hyd/2023 (िनधा"रण वष"/Assessment Year: 2021-22) Income Tax Officer Vs. Sangam Wires Ward 11(1 Hyderabad Hyderabad Pan:Acnfs5309K (Appellant) (Respondent) िनधा""रती "ारा/Assessee By: Shri M Chandramouleswara Rao, Ca राज" व "ारा/Revenue By:: Smt. T.H Vijaya Lakshmi,Cit(Dr) सुनवाई की तारीख/Date Of Hearing: 20/03/2024 घोषणा की तारीख/Pronouncement: 08/04/2024 आदेश/Order

bogus, as the concerned parties from whom purchases were made are not available and their GST registration has been cancelled, and in some cases, the notices u/s 133(6) were not complied with, the learned CIT (A) NFAC was not justified in deleting the addition by restricting the same to the profit element embedded in such purchases. 16. Referring

SANGAM WIRES,HYDERABAD vs. ITO., WARD-11(1), HYDERABAD

In the result, appeal filed by the Revenue is dismissed and the appeal filed by the assessee is partly allowed for statistical purposes

Bench: Shri R.K. Panda, Vice- & Shri K. Narasimha Charyआ.अपी.सं /Ita No.356/Hyd/2023 (िनधा"रण वष"/Assessment Year: 2021-22) Sangam Wires Vs. Income Tax Officer Hyderabad Ward 11(1 Pan:Acnfs5309K Hyderabad (Appellant) (Respondent) आ.अपी.सं /Ita No.371/Hyd/2023 (िनधा"रण वष"/Assessment Year: 2021-22) Income Tax Officer Vs. Sangam Wires Ward 11(1 Hyderabad Hyderabad Pan:Acnfs5309K (Appellant) (Respondent) िनधा""रती "ारा/Assessee By: Shri M Chandramouleswara Rao, Ca राज" व "ारा/Revenue By:: Smt. T.H Vijaya Lakshmi,Cit(Dr) सुनवाई की तारीख/Date Of Hearing: 20/03/2024 घोषणा की तारीख/Pronouncement: 08/04/2024 आदेश/Order

bogus, as the concerned parties from whom purchases were made are not available and their GST registration has been cancelled, and in some cases, the notices u/s 133(6) were not complied with, the learned CIT (A) NFAC was not justified in deleting the addition by restricting the same to the profit element embedded in such purchases. 16. Referring

INCOME TAX OFFICER, WARD 17(1), HYDERABAD vs. MAHALAKSHMI LABORATORIES PVT LTD, HYDERABAD

In the result, the appeal of Revenue is dismissed

Bench: Shri Laliet Kumar & Shri Madhusudan Sawdia

income of the assessee at Rs.9,81,77,566/-. 4. Feeling aggrieved by the order passed by the assessing officer, assessee filed appeal before the Ld. CIT(A) / NFAC, who granted part relief to the assessee by observing as under : “4.2.6. In view of the facts and circumstances and the judicial pronouncements cited above, disallowance in the instant case

MAHALAKSHMI LABORATORIES PRIVATE LIMITED,HYDERABAD vs. ITO, WARD-17(1), HYDERABAD

In the result, the appeal of Revenue is dismissed

Bench: Shri Laliet Kumar & Shri Madhusudan Sawdia

income of the assessee at Rs.9,81,77,566/-. 4. Feeling aggrieved by the order passed by the assessing officer, assessee filed appeal before the Ld. CIT(A) / NFAC, who granted part relief to the assessee by observing as under : “4.2.6. In view of the facts and circumstances and the judicial pronouncements cited above, disallowance in the instant case

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

bogus purchase, Hon'ble High Court deleted the entire addition made by the Assessing Officer. 6.6.1. Hon’ble Bombay High Court in the above case held that the mere reliance by the Assessing Officer on the statement of two persons made before the sale tax department without giving the opportunity of cross examine to the assessee was not sufficient

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

bogus purchase, Hon'ble High Court deleted the entire addition made by the Assessing Officer. 6.6.1. Hon’ble Bombay High Court in the above case held that the mere reliance by the Assessing Officer on the statement of two persons made before the sale tax department without giving the opportunity of cross examine to the assessee was not sufficient

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

bogus purchase,\nHon'ble High Court deleted the entire addition made by\nthe Assessing Officer.\n6. 6. 1. Hon'ble Bombay High Court in the above case\nheld that the mere reliance by the Assessing Officer on\nthe statement of two persons made before the sale tax\ndepartment without giving the opportunity of cross\nexamine to the assessee

BHAGATRAM ,HYDERABAD vs. ASST. COMMISSIONER OF INCOME TAX, CIRCLE-5(1), HYDERABAD

In the result, the appeal of the assessee is partly allowed

bogus purchase as the undisclosed income of the assessee which works out to Rs. 9,30,487/- (10% of Rs. 93,04,866/-). On appeal

BHAGATRAM ,HYDERABAD vs. INCOME TAX OFFICER, WARD-5(3), HYDERABAD

The appeals of the assessee are allowed for all the relevant assessment years

Bench: Shri A. Mohan Alankamony

undisclosed income @ 10% of the purchases as detailed herein below for all the relevant AYs: - Purchases by Enhanced 10% of Sl Asst. way of cheque cost of the no Years from purchases enhanced aforestated held by Purchases parties (Rs.) Ld. AO disallowed

BHAGATRAM ,HYDERABAD vs. INCOME TAX OFFICER, WARD-5(3), HYDERABAD

The appeals of the assessee are allowed for all the relevant assessment years

Bench: Shri A. Mohan Alankamony

undisclosed income @ 10% of the purchases as detailed herein below for all the relevant AYs: - Purchases by Enhanced 10% of Sl Asst. way of cheque cost of the no Years from purchases enhanced aforestated held by Purchases parties (Rs.) Ld. AO disallowed

BHAGATRAM ,HYDERABAD vs. INCOME TAX OFFICER, WARD-5(3), HYDERABAD

The appeals of the assessee are allowed for all the relevant assessment years

Bench: Shri A. Mohan Alankamony

undisclosed income @ 10% of the purchases as detailed herein below for all the relevant AYs: - Purchases by Enhanced 10% of Sl Asst. way of cheque cost of the no Years from purchases enhanced aforestated held by Purchases parties (Rs.) Ld. AO disallowed

BHAGATRAM ,HYDERABAD vs. ASST. COMMISSIONER OF INCOME TAX, CIRCLE-5(1), HYDERABAD

The appeals of the assessee are allowed for all the relevant assessment years

Bench: Shri A. Mohan Alankamony

undisclosed income @ 10% of the purchases as detailed herein below for all the relevant AYs: - Purchases by Enhanced 10% of Sl Asst. way of cheque cost of the no Years from purchases enhanced aforestated held by Purchases parties (Rs.) Ld. AO disallowed

BHAGATRAM ,HYDERABAD vs. ASST. COMMISSIONER OF INCOME TAX, CIRCLE-5(1), HYDERABAD

The appeals of the assessee are allowed for all the relevant assessment years

Bench: Shri A. Mohan Alankamony

undisclosed income @ 10% of the purchases as detailed herein below for all the relevant AYs: - Purchases by Enhanced 10% of Sl Asst. way of cheque cost of the no Years from purchases enhanced aforestated held by Purchases parties (Rs.) Ld. AO disallowed

SRUJITHA ANNAPAREDDY,SECUNDERABAD vs. INCOME TAX OFFICER, WARD-12(1), HYDERABAD

In the result, appeal filed by the assessee is allowed

Bench: Shri Manjunatha, G.आ.अपी.सं /Ita No.253/Hyd/2024 (िनधा"रण वष"/Assessment Year: 2016-17) Smt. Surjitha Annapareddy Vs. Income Tax Officer Secunderabad Ward 12(1) Pan:Bnwpa6703L Hydrabad (Appellant) (Respondent) िनधा""रती "ारा/Assessee By: Shri A.V. Raghuram, Advocate राज" व "ारा/Revenue By:: Shri Y Srikanth Reddy, Dr सुनवाई की तारीख/Date Of Hearing: 22/05/2024 घोषणा की तारीख/Pronouncement: 22/05/2024

bogus is again not borne out of the reasons so recorded. (Para 17) Mere fact that the assessee's return of income has not been selected for scrutiny earlier cannot be a reason sufficient to hold that the income has escaped assessment. AO has to record reasons as to why the transaction reflected in the returm of income and claimed

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:

undisclosed income/income escaped assessment was either found or converted into any other asset. Therefore, the Assessing Officer has completely failed to bring the case of the assessee in the ambit of sub clause (i) of clause (b) of section 149(1) of the I.T. Act. Further, the seized material is not in the nature of books of account, therefore

ACIT, CENTRAL CIRCLE - 2(2), HYDERABAD vs. AMR INDIA LIMITED, HYDERABAD

In the result, Cross Objection No

Bench: Shri Manjunatha G & Shri K. Narasimha Chary

bogus bills and getting commission income for the same. In a statement, Sri Kevalchand Jain has stated that whenever turnover is required by the assessee viz., M/s. AMR India Ltd., he used to provide turnover to M/s.AMR India Ltd. It is also stated that the amounts received by M/s.AMR India Ltd for sale of old machinery were subsequently transferred

ACIT, CENTRAL CIRCLE - 2(2), HYDERABAD vs. AMR INDIA LIMITED, HYDERABAD

In the result, Cross Objection No

Bench: Shri Manjunatha G & Shri K. Narasimha Chary

bogus bills and getting commission income for the same. In a statement, Sri Kevalchand Jain has stated that whenever turnover is required by the assessee viz., M/s. AMR India Ltd., he used to provide turnover to M/s.AMR India Ltd. It is also stated that the amounts received by M/s.AMR India Ltd for sale of old machinery were subsequently transferred