VIJAYALAKSHMI ENTERPRISES,HYDERABAD vs. ITO WARD 15(1), HYDERABAD

In the result, this appeal of the assessee is allowed

Bench: Shri R.K. Panda, Vice- & Shri K. Narasimha Charyआ.अपी.सं /Ita Nos.244 & 245/Hyd/2021 (िनधा"रण वष"/Assessment Years: 2015-16 & 2016-17) Vijayalakshmi Enterprises Vs. Income Tax Officer Hyderabad Ward 15(1) Pan:Aanfv2591E Hyderabad (Appellant) (Respondent) िनधा""रती "ारा/Assessee By: Shri K.A. Sai Prasad, Ca राज" व "ारा/Revenue By:: Smt. Th Vijaya Lakshmi Cit (Dr) सुनवाई की तारीख/Date Of Hearing: 03/04/2024 घोषणा की तारीख/Pronouncement: 12/04/2024 आदेश/Order

capital asset. Page 20 of 22 ITA Nos 244 and 245 of 2021 Vijayalakshmi Enterprises 11.1 Hence as per the provisions of Section 45(3) of the Act, profits or gains

VIJAYALAKSHMI ENTERPRISES,HYDERABAD vs. ITO WARD 15(1), HYDERABAD

In the result, this appeal of the assessee is allowed

Bench: Shri R.K. Panda, Vice- & Shri K. Narasimha Charyआ.अपी.सं /Ita Nos.244 & 245/Hyd/2021 (िनधा"रण वष"/Assessment Years: 2015-16 & 2016-17) Vijayalakshmi Enterprises Vs. Income Tax Officer Hyderabad Ward 15(1) Pan:Aanfv2591E Hyderabad (Appellant) (Respondent) िनधा""रती "ारा/Assessee By: Shri K.A. Sai Prasad, Ca राज" व "ारा/Revenue By:: Smt. Th Vijaya Lakshmi Cit (Dr) सुनवाई की तारीख/Date Of Hearing: 03/04/2024 घोषणा की तारीख/Pronouncement: 12/04/2024 आदेश/Order

capital asset. Page 20 of 22 ITA Nos 244 and 245 of 2021 Vijayalakshmi Enterprises 11.1 Hence as per the provisions of Section 45(3) of the Act, profits or gains

DY. COMMISSIONER OF INCOME TAX , CIRCLE-2(2), HYDERABAD vs. HSBC ELECTRONIC DATA PROCESSING INDIA PRIVATE LIMITED, , HYDERABAD

In the result, the appeal filed by the Revenue is dismissed

Bench: Shri Laliet Kumar & Shri Madhusudan Sawdia

gain of Rs. 106,68,32,843 from the profits of the business instead of considering the net amount of Rs. 63,66,53,406 credited to profit & loss account for the purpose of computing deduction under section 10A of the Act. Computing incorrect amount of interest under section 234D of the Act. ITA Nos.1613 & 1632/Hyd/2017 Page

RAMACHANDRAN BANDHUVULA,HYDERABAD vs. ITO WARD-3(1), HYDERABAD

In the result, appeal filed by the assessee is allowed

Bench: Shri R.K. Panda & Shri Laliet Kumarassessment Year: 2017-18 Shri Ramachandran Vs. Income Tax Officer Bandhuvula, Hyderabad Ward 3(1) Pan:Aczpb3228M Hyderabad (Appellant) (Respondent) Assessee By: Advocate Smt. S. Sandhya Revenue By: Shri Kprr Murthy, Cit(Dr) Date Of Hearing: 17/04/2023 Date Of Pronouncement: 19/04/2023 Order Per R.K. Panda, A.M This Appeal Filed By The Assessee Is Directed Against The Order Dated 29.08.2022 Of The Learned Cit (A)-Nfac Delhi, Relating To A.Y.2017-18. 2. The Grounds Raised By The Assessee Are As Under: “1. The Order Of The Learned Commissioner Of Income-Tax (Appeals) 15 Erroneous To The Extent It Is Prejudicial To The Appellant. 2. The Order Of The Learned Commissioner Of Income-Tax (Appeals) Erred In Levy Of Penalty U/S 271D Of The I.T Act. Without Giving Proper Opportunity. 3. The Learned Commissioner Of Income-Tax (Appeals) Ought To Have Observed That The Transaction Of Sale Doesn'T Fall During The Previous Year Relevant For Assessment Year Under Consideration As The Registration Took Place On. 20.01.2016 Relevant For The Assessment Year 2016-17. Page 1 Of 8

capital gains got duly reflected in the return of income and the appellant genuine impression that once he had paid the taxes, there would not be any violations. The fact of voluntary Page 3 of 8 ITA 523 of 2022 Ram Chandra disclosure and voluntary payment of taxes indicate that there no intention on the part of the appellant

MARS TELECOM SYSTEMS PRIVATE LIMITED ,HYDERABAD vs. ASST. COMMISSIONER OF INCOME TAX, CIRCLE-16(2), HYDERABAD

The appeal of the assessee is allowed for statistical purposes

Bench: Shri R.K. Panda & Shri Laliet Kumarassessment Year: 2016-17

capital gains in the assessment order Page 1 of 7 ITA No 421 of 2020 Mars Telecom Systems P Ltd Hyderabad c) Any other ground as may be prayed”. 2. At the outset, the learned AR has submitted that the assessee has filed the application for admission of additional grounds which are as follows: “PETITION UNDER RULE 11 OF APPELLATE

K VIJAYA BHASKAR REDDY ,HYDERABAD vs. ASST. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(1), HYDERABAD

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

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

capital gain tax for the A.Y. 2015-16. Accordingly, the difference amounting to Rs. 16/- per share was to be assessed in the hands of the assessee as envisaged in section 56(2)(vii)(c)(ii) of the Income Tax Act, 1961. Hence, the objection raised by the assessee with regard to valuation of share is not correct and hence

N JAIVEER REDDY ,HYDERABAD vs. ASST. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(1), HYDERABAD

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

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

capital gain tax for the A.Y. 2015-16. Accordingly, the difference amounting to Rs. 16/- per share was to be assessed in the hands of the assessee as envisaged in section 56(2)(vii)(c)(ii) of the Income Tax Act, 1961. Hence, the objection raised by the assessee with regard to valuation of share is not correct and hence

N JAIDEEP REDDY ,HYDERABAD vs. ASST. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(1), HYDERABAD

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

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

capital gain tax for the A.Y. 2015-16. Accordingly, the difference amounting to Rs. 16/- per share was to be assessed in the hands of the assessee as envisaged in section 56(2)(vii)(c)(ii) of the Income Tax Act, 1961. Hence, the objection raised by the assessee with regard to valuation of share is not correct and hence

K LAXMA REDDY ,HYDERABAD vs. ASST. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(1), HYDERABAD

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

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

capital gain tax for the A.Y. 2015-16. Accordingly, the difference amounting to Rs. 16/- per share was to be assessed in the hands of the assessee as envisaged in section 56(2)(vii)(c)(ii) of the Income Tax Act, 1961. Hence, the objection raised by the assessee with regard to valuation of share is not correct and hence

DY. COMMISSIONER OF INCOME TAX , CIRCLE-16(1), HYDERABAD vs. NEXT EDUCATION INDIA PRIVATE LIMITED , HYDERABAD

In the result, appeal of the Revenue and cross appeal filed by the assessee are partly allowed

Bench: Shri R.K. Panda & Shri Laliet Kumarassessment Year: 2016-17

245 ITR 428/112 Taxman 61 (SC) was that a liability definitely incurred by an assessee's deductible notwithstanding the fact that its quantification may take place in a later year. The mere fact that the quantification is not precisely possible at the time of incurring the liability would not make an ascertained liability a contingent. Almost to the similar effect

DY. COMMISSIONER OF INCOME TAX , CIRCLE-16(1), HYDERABAD vs. NCL GREEN HABITATS PRIVATE LIMITED, HYDERABAD

In the result, the appeal of the Revenue is allowed for statistical purposes

Bench: Shri Rama Kanta Panda & Shri Laliet Kumar

gains of business or profession" or under the head "Salaries";] 33[(v) where any sum of money exceeding twenty-five thousand rupees is received without consideration by an individual or a Hindu undivided family from any person on or after the 1st day of September, 2004 34[but before the 1st day of April, 2006], the whole of such

DCIT-1, (INTERNATIONAL TAXATION), HYDERABAD vs. SYAMA REDDY MALIREDDY, HYDERABAD

In the result, the appeal of Revenue is allowed for statistical purposes

Bench: Shri Rama Kanta Panda & Shri Laliet Kumar

gains at Rs.7,58,13,772/- 3. Feeling aggrieved by the order passed by the assessing officer, assessee filed appeal before the Ld. CIT(A), who granted part relief to the assessee. 3 Smt. Syama Reddy Malireddy 4. Feeling aggrieved by the order passed by the Ld. CIT(A), the Revenue is in appeal before us on the grounds mentioned

ACIT, CENTRAL CIRCLE-2(3), HYDERABAD vs. SKILL PROMOTERS, HYDERABAD

Bench: Shri R.K. Panda, Vice- & Shri K. Narasimha Charyappeal In Ita No Assessee Revenue A.Y 628/Hyd/2022 Skill Promoters, Acit, Central Circle 2014-15 Hyderabad 2(3) Hyderabad Pan:Aayfs9165Q 686/Hyd/2022 Acit, Central Circle Skill Promoters, 2014-15 2(3) Hyderabad Hyderabad Pan:Aayfs9165Q 629/Hyd/2022 -Do- -Do- 2015-16 687/Hyd/2022 -Do- -Do- 2015-16 630/Hyd/2022 -Do- -Do- 2016-17 677/Hyd/2022 Acit, Central Circle Skill Promoters (P) 2016-17 2(3) Hyderabad Ltd, Hyderabad Pan:Aawcs1257Q 688/Hyd/2022 -Do- Skill Promoters, 2016-17 Hyderabad Pan:Aayfs9165Q 622/Hyd/2022 Skill Promoters Pvt Acit, Central Circle 2016-17 Ltd, Hyderabad 2(3) Hyderabad Pan:Aawcs1257Q 678/Hyd/2022 -Do- -Do- 2017-18 623/Hyd/2022 -Do- -Do- 2017-18 679/Hyd/2022 -Do- -Do- 2018-19 624/Hyd/2022 -Do- -Do- 2018-19 680/Hyd/2022 Acit, Central Circle Skill Promoters Pvt 2019-20 2(3) Hyderabad Ltd, Hyderabad Pan:Aawcs1257Q 625/Hyd/2022 Skill Promoters Pvt Acit, Central Circle 2019-20 Ltd, Hyderabad 2(3) Hyderabad Pan:Aawcs1257Q 681/Hyd/2022 Acit, Central Circle Skill Promoters Pvt 2020-21 2(3) Hyderabad Ltd, Hyderabad Pan:Aawcs1257Q 626/Hyd/2022 Skill Promoters Pvt Acit, Central Circle 2020-21 Ltd, Hyderabad 2(3) Hyderabad Pan:Aawcs1257Q

Capital Mall. It was also mentioned in the statement that they have reconciled the above figures and have arrived at actual receipts towards sale of commercial space to the extent of Rs.357.05 crores which includes cash receipts of Rs.112.41 crores. Accordingly, Shri Mohd Aslam filed an affidavit dated 20-12-2019 wherein he has disclosed Rs.42.45 crores

ACIT, CENTRAL CIRCLE-2(3), HYDERABAD vs. SKILL PROMOTERS, HYDERABAD

Bench: Shri R.K. Panda, Vice- & Shri K. Narasimha Charyappeal In Ita No Assessee Revenue A.Y 628/Hyd/2022 Skill Promoters, Acit, Central Circle 2014-15 Hyderabad 2(3) Hyderabad Pan:Aayfs9165Q 686/Hyd/2022 Acit, Central Circle Skill Promoters, 2014-15 2(3) Hyderabad Hyderabad Pan:Aayfs9165Q 629/Hyd/2022 -Do- -Do- 2015-16 687/Hyd/2022 -Do- -Do- 2015-16 630/Hyd/2022 -Do- -Do- 2016-17 677/Hyd/2022 Acit, Central Circle Skill Promoters (P) 2016-17 2(3) Hyderabad Ltd, Hyderabad Pan:Aawcs1257Q 688/Hyd/2022 -Do- Skill Promoters, 2016-17 Hyderabad Pan:Aayfs9165Q 622/Hyd/2022 Skill Promoters Pvt Acit, Central Circle 2016-17 Ltd, Hyderabad 2(3) Hyderabad Pan:Aawcs1257Q 678/Hyd/2022 -Do- -Do- 2017-18 623/Hyd/2022 -Do- -Do- 2017-18 679/Hyd/2022 -Do- -Do- 2018-19 624/Hyd/2022 -Do- -Do- 2018-19 680/Hyd/2022 Acit, Central Circle Skill Promoters Pvt 2019-20 2(3) Hyderabad Ltd, Hyderabad Pan:Aawcs1257Q 625/Hyd/2022 Skill Promoters Pvt Acit, Central Circle 2019-20 Ltd, Hyderabad 2(3) Hyderabad Pan:Aawcs1257Q 681/Hyd/2022 Acit, Central Circle Skill Promoters Pvt 2020-21 2(3) Hyderabad Ltd, Hyderabad Pan:Aawcs1257Q 626/Hyd/2022 Skill Promoters Pvt Acit, Central Circle 2020-21 Ltd, Hyderabad 2(3) Hyderabad Pan:Aawcs1257Q

Capital Mall. It was also mentioned in the statement that they have reconciled the above figures and have arrived at actual receipts towards sale of commercial space to the extent of Rs.357.05 crores which includes cash receipts of Rs.112.41 crores. Accordingly, Shri Mohd Aslam filed an affidavit dated 20-12-2019 wherein he has disclosed Rs.42.45 crores

ACIT, CENTRAL CIRCLE-2(3), HYDERABAD vs. SKILL PROMOTERS, HYDERABAD

Bench: Shri R.K. Panda, Vice- & Shri K. Narasimha Charyappeal In Ita No Assessee Revenue A.Y 628/Hyd/2022 Skill Promoters, Acit, Central Circle 2014-15 Hyderabad 2(3) Hyderabad Pan:Aayfs9165Q 686/Hyd/2022 Acit, Central Circle Skill Promoters, 2014-15 2(3) Hyderabad Hyderabad Pan:Aayfs9165Q 629/Hyd/2022 -Do- -Do- 2015-16 687/Hyd/2022 -Do- -Do- 2015-16 630/Hyd/2022 -Do- -Do- 2016-17 677/Hyd/2022 Acit, Central Circle Skill Promoters (P) 2016-17 2(3) Hyderabad Ltd, Hyderabad Pan:Aawcs1257Q 688/Hyd/2022 -Do- Skill Promoters, 2016-17 Hyderabad Pan:Aayfs9165Q 622/Hyd/2022 Skill Promoters Pvt Acit, Central Circle 2016-17 Ltd, Hyderabad 2(3) Hyderabad Pan:Aawcs1257Q 678/Hyd/2022 -Do- -Do- 2017-18 623/Hyd/2022 -Do- -Do- 2017-18 679/Hyd/2022 -Do- -Do- 2018-19 624/Hyd/2022 -Do- -Do- 2018-19 680/Hyd/2022 Acit, Central Circle Skill Promoters Pvt 2019-20 2(3) Hyderabad Ltd, Hyderabad Pan:Aawcs1257Q 625/Hyd/2022 Skill Promoters Pvt Acit, Central Circle 2019-20 Ltd, Hyderabad 2(3) Hyderabad Pan:Aawcs1257Q 681/Hyd/2022 Acit, Central Circle Skill Promoters Pvt 2020-21 2(3) Hyderabad Ltd, Hyderabad Pan:Aawcs1257Q 626/Hyd/2022 Skill Promoters Pvt Acit, Central Circle 2020-21 Ltd, Hyderabad 2(3) Hyderabad Pan:Aawcs1257Q

Capital Mall. It was also mentioned in the statement that they have reconciled the above figures and have arrived at actual receipts towards sale of commercial space to the extent of Rs.357.05 crores which includes cash receipts of Rs.112.41 crores. Accordingly, Shri Mohd Aslam filed an affidavit dated 20-12-2019 wherein he has disclosed Rs.42.45 crores

ACIT., CENTRAL CIRCLE-2(3), HYDERABAD vs. SKILL PROMOTERS PRIVATE LIMITED, HYDERABAD

Bench: Shri R.K. Panda, Vice- & Shri K. Narasimha Charyappeal In Ita No Assessee Revenue A.Y 628/Hyd/2022 Skill Promoters, Acit, Central Circle 2014-15 Hyderabad 2(3) Hyderabad Pan:Aayfs9165Q 686/Hyd/2022 Acit, Central Circle Skill Promoters, 2014-15 2(3) Hyderabad Hyderabad Pan:Aayfs9165Q 629/Hyd/2022 -Do- -Do- 2015-16 687/Hyd/2022 -Do- -Do- 2015-16 630/Hyd/2022 -Do- -Do- 2016-17 677/Hyd/2022 Acit, Central Circle Skill Promoters (P) 2016-17 2(3) Hyderabad Ltd, Hyderabad Pan:Aawcs1257Q 688/Hyd/2022 -Do- Skill Promoters, 2016-17 Hyderabad Pan:Aayfs9165Q 622/Hyd/2022 Skill Promoters Pvt Acit, Central Circle 2016-17 Ltd, Hyderabad 2(3) Hyderabad Pan:Aawcs1257Q 678/Hyd/2022 -Do- -Do- 2017-18 623/Hyd/2022 -Do- -Do- 2017-18 679/Hyd/2022 -Do- -Do- 2018-19 624/Hyd/2022 -Do- -Do- 2018-19 680/Hyd/2022 Acit, Central Circle Skill Promoters Pvt 2019-20 2(3) Hyderabad Ltd, Hyderabad Pan:Aawcs1257Q 625/Hyd/2022 Skill Promoters Pvt Acit, Central Circle 2019-20 Ltd, Hyderabad 2(3) Hyderabad Pan:Aawcs1257Q 681/Hyd/2022 Acit, Central Circle Skill Promoters Pvt 2020-21 2(3) Hyderabad Ltd, Hyderabad Pan:Aawcs1257Q 626/Hyd/2022 Skill Promoters Pvt Acit, Central Circle 2020-21 Ltd, Hyderabad 2(3) Hyderabad Pan:Aawcs1257Q

Capital Mall. It was also mentioned in the statement that they have reconciled the above figures and have arrived at actual receipts towards sale of commercial space to the extent of Rs.357.05 crores which includes cash receipts of Rs.112.41 crores. Accordingly, Shri Mohd Aslam filed an affidavit dated 20-12-2019 wherein he has disclosed Rs.42.45 crores

SKILL PROMOTERS PRIVATE LIMITED,HYDERABAD vs. ACIT,CENTRAL CIRCLE-2(3), HYDERABAD

Bench: Shri R.K. Panda, Vice- & Shri K. Narasimha Charyappeal In Ita No Assessee Revenue A.Y 628/Hyd/2022 Skill Promoters, Acit, Central Circle 2014-15 Hyderabad 2(3) Hyderabad Pan:Aayfs9165Q 686/Hyd/2022 Acit, Central Circle Skill Promoters, 2014-15 2(3) Hyderabad Hyderabad Pan:Aayfs9165Q 629/Hyd/2022 -Do- -Do- 2015-16 687/Hyd/2022 -Do- -Do- 2015-16 630/Hyd/2022 -Do- -Do- 2016-17 677/Hyd/2022 Acit, Central Circle Skill Promoters (P) 2016-17 2(3) Hyderabad Ltd, Hyderabad Pan:Aawcs1257Q 688/Hyd/2022 -Do- Skill Promoters, 2016-17 Hyderabad Pan:Aayfs9165Q 622/Hyd/2022 Skill Promoters Pvt Acit, Central Circle 2016-17 Ltd, Hyderabad 2(3) Hyderabad Pan:Aawcs1257Q 678/Hyd/2022 -Do- -Do- 2017-18 623/Hyd/2022 -Do- -Do- 2017-18 679/Hyd/2022 -Do- -Do- 2018-19 624/Hyd/2022 -Do- -Do- 2018-19 680/Hyd/2022 Acit, Central Circle Skill Promoters Pvt 2019-20 2(3) Hyderabad Ltd, Hyderabad Pan:Aawcs1257Q 625/Hyd/2022 Skill Promoters Pvt Acit, Central Circle 2019-20 Ltd, Hyderabad 2(3) Hyderabad Pan:Aawcs1257Q 681/Hyd/2022 Acit, Central Circle Skill Promoters Pvt 2020-21 2(3) Hyderabad Ltd, Hyderabad Pan:Aawcs1257Q 626/Hyd/2022 Skill Promoters Pvt Acit, Central Circle 2020-21 Ltd, Hyderabad 2(3) Hyderabad Pan:Aawcs1257Q

Capital Mall. It was also mentioned in the statement that they have reconciled the above figures and have arrived at actual receipts towards sale of commercial space to the extent of Rs.357.05 crores which includes cash receipts of Rs.112.41 crores. Accordingly, Shri Mohd Aslam filed an affidavit dated 20-12-2019 wherein he has disclosed Rs.42.45 crores

SKILL PROMOTERS PRIVATE LIMITED ,HYDERABAD vs. ACIT, CENTRAL CIRCLE-2(3), HYDERABAD

Bench: Shri R.K. Panda, Vice- & Shri K. Narasimha Charyappeal In Ita No Assessee Revenue A.Y 628/Hyd/2022 Skill Promoters, Acit, Central Circle 2014-15 Hyderabad 2(3) Hyderabad Pan:Aayfs9165Q 686/Hyd/2022 Acit, Central Circle Skill Promoters, 2014-15 2(3) Hyderabad Hyderabad Pan:Aayfs9165Q 629/Hyd/2022 -Do- -Do- 2015-16 687/Hyd/2022 -Do- -Do- 2015-16 630/Hyd/2022 -Do- -Do- 2016-17 677/Hyd/2022 Acit, Central Circle Skill Promoters (P) 2016-17 2(3) Hyderabad Ltd, Hyderabad Pan:Aawcs1257Q 688/Hyd/2022 -Do- Skill Promoters, 2016-17 Hyderabad Pan:Aayfs9165Q 622/Hyd/2022 Skill Promoters Pvt Acit, Central Circle 2016-17 Ltd, Hyderabad 2(3) Hyderabad Pan:Aawcs1257Q 678/Hyd/2022 -Do- -Do- 2017-18 623/Hyd/2022 -Do- -Do- 2017-18 679/Hyd/2022 -Do- -Do- 2018-19 624/Hyd/2022 -Do- -Do- 2018-19 680/Hyd/2022 Acit, Central Circle Skill Promoters Pvt 2019-20 2(3) Hyderabad Ltd, Hyderabad Pan:Aawcs1257Q 625/Hyd/2022 Skill Promoters Pvt Acit, Central Circle 2019-20 Ltd, Hyderabad 2(3) Hyderabad Pan:Aawcs1257Q 681/Hyd/2022 Acit, Central Circle Skill Promoters Pvt 2020-21 2(3) Hyderabad Ltd, Hyderabad Pan:Aawcs1257Q 626/Hyd/2022 Skill Promoters Pvt Acit, Central Circle 2020-21 Ltd, Hyderabad 2(3) Hyderabad Pan:Aawcs1257Q

Capital Mall. It was also mentioned in the statement that they have reconciled the above figures and have arrived at actual receipts towards sale of commercial space to the extent of Rs.357.05 crores which includes cash receipts of Rs.112.41 crores. Accordingly, Shri Mohd Aslam filed an affidavit dated 20-12-2019 wherein he has disclosed Rs.42.45 crores

SKILL PROMOTERS PRIVATE LIMITED,HYDERABAD vs. ACIT, CENTRAL CIRCLE-2(3), HYDERABAD

Bench: Shri R.K. Panda, Vice- & Shri K. Narasimha Charyappeal In Ita No Assessee Revenue A.Y 628/Hyd/2022 Skill Promoters, Acit, Central Circle 2014-15 Hyderabad 2(3) Hyderabad Pan:Aayfs9165Q 686/Hyd/2022 Acit, Central Circle Skill Promoters, 2014-15 2(3) Hyderabad Hyderabad Pan:Aayfs9165Q 629/Hyd/2022 -Do- -Do- 2015-16 687/Hyd/2022 -Do- -Do- 2015-16 630/Hyd/2022 -Do- -Do- 2016-17 677/Hyd/2022 Acit, Central Circle Skill Promoters (P) 2016-17 2(3) Hyderabad Ltd, Hyderabad Pan:Aawcs1257Q 688/Hyd/2022 -Do- Skill Promoters, 2016-17 Hyderabad Pan:Aayfs9165Q 622/Hyd/2022 Skill Promoters Pvt Acit, Central Circle 2016-17 Ltd, Hyderabad 2(3) Hyderabad Pan:Aawcs1257Q 678/Hyd/2022 -Do- -Do- 2017-18 623/Hyd/2022 -Do- -Do- 2017-18 679/Hyd/2022 -Do- -Do- 2018-19 624/Hyd/2022 -Do- -Do- 2018-19 680/Hyd/2022 Acit, Central Circle Skill Promoters Pvt 2019-20 2(3) Hyderabad Ltd, Hyderabad Pan:Aawcs1257Q 625/Hyd/2022 Skill Promoters Pvt Acit, Central Circle 2019-20 Ltd, Hyderabad 2(3) Hyderabad Pan:Aawcs1257Q 681/Hyd/2022 Acit, Central Circle Skill Promoters Pvt 2020-21 2(3) Hyderabad Ltd, Hyderabad Pan:Aawcs1257Q 626/Hyd/2022 Skill Promoters Pvt Acit, Central Circle 2020-21 Ltd, Hyderabad 2(3) Hyderabad Pan:Aawcs1257Q

Capital Mall. It was also mentioned in the statement that they have reconciled the above figures and have arrived at actual receipts towards sale of commercial space to the extent of Rs.357.05 crores which includes cash receipts of Rs.112.41 crores. Accordingly, Shri Mohd Aslam filed an affidavit dated 20-12-2019 wherein he has disclosed Rs.42.45 crores