CMR EDUCATIONAL SOCIETY,HYDERABAD vs. DCIT., CENTRAL CIRCLE-2(1), HYDERABAD

In the result, the appeal filed by the assessee in ITA

Bench: SHRI VIJAY PAL RAO, HON’BLE (Vice President), SHRI MANJUNATHA G, HON’BLE (Accountant Member)

1) are thus not directly relevant in this regard. "Nothing contained in section 11 or section 12 shall operate so as to exclude, from the total income of the previous year, of the person which clearly envisages operation of section 11 or section 12 before the provisions of section 13 can be applied or invoked in a given case

CMR EDUCATIONAL SOCIETY,HYDERABAD vs. DCIT., CENTRAL CIRCLE-2(1), HYDERABAD

In the result, the appeal filed by the assessee in ITA

Bench: SHRI VIJAY PAL RAO, HON’BLE (Vice President), SHRI MANJUNATHA G, HON’BLE (Accountant Member)

1) are thus not directly relevant in this regard. "Nothing contained in section 11 or section 12 shall operate so as to exclude, from the total income of the previous year, of the person which clearly envisages operation of section 11 or section 12 before the provisions of section 13 can be applied or invoked in a given case

K M R EDUCATIONAL SOCIETY,HYDERABAD vs. DCIT., CENTRAL CIRCLE-2(1), HYDERABAD

In the result, the appeal filed by the assessee in ITA

Bench: SHRI VIJAY PAL RAO, HON’BLE (Vice President), SHRI MANJUNATHA G, HON’BLE (Accountant Member)

1) are thus not directly relevant in this regard. "Nothing contained in section 11 or section 12 shall operate so as to exclude, from the total income of the previous year, of the person which clearly envisages operation of section 11 or section 12 before the provisions of section 13 can be applied or invoked in a given case

K M R EDUCATIONAL SOCIETY,HYDERABAD vs. DCIT., CENTRAL CIRCLE-2(1), HYDERABAD

In the result, the appeal filed by the assessee in ITA

Bench: SHRI VIJAY PAL RAO, HON’BLE (Vice President), SHRI MANJUNATHA G, HON’BLE (Accountant Member)

1) are thus not directly relevant in this regard. "Nothing contained in section 11 or section 12 shall operate so as to exclude, from the total income of the previous year, of the person which clearly envisages operation of section 11 or section 12 before the provisions of section 13 can be applied or invoked in a given case

MARUTHI EDUCATIONAL SOCIETY,HYDERABAD vs. DCIT., CENTRAL CIRCLE-2(1), HYDERABAD

In the result, the appeal filed by the assessee in ITA

Bench: SHRI VIJAY PAL RAO, HON’BLE (Vice President), SHRI MANJUNATHA G, HON’BLE (Accountant Member)

1) are thus not directly relevant in this regard. "Nothing contained in section 11 or section 12 shall operate so as to exclude, from the total income of the previous year, of the person which clearly envisages operation of section 11 or section 12 before the provisions of section 13 can be applied or invoked in a given case

MALLA REDDY EDUCATIONAL SOCIETY,HYDERABAD vs. DCIT., CENTRAL CIRCLE-2(1), HYDERABAD

In the result, the appeal filed by the assessee in ITA

Bench: SHRI VIJAY PAL RAO, HON’BLE (Vice President), SHRI MANJUNATHA G, HON’BLE (Accountant Member)

1) are thus not directly relevant in this regard. "Nothing contained in section 11 or section 12 shall operate so as to exclude, from the total income of the previous year, of the person which clearly envisages operation of section 11 or section 12 before the provisions of section 13 can be applied or invoked in a given case

MALLA REDDY EDUCATIONAL SOCIETY,HYDERABAD vs. DCIT., CENTRAL CIRCLE-2(1), HYDERABAD

In the result, the appeal filed by the assessee in ITA

1) are thus not directly relevant in this regard. "Nothing contained in section 11 or section 12 shall operate so as to exclude, from the total income of the previous year, of the person which clearly envisages operation of section 11 or section 12 before the provisions of section 13 can be applied or invoked in a given case

MARRI EDUCATIONAL SOCIETY,HYDERABAD vs. DCIT., CENTRAL CIRCLE-2(1), HYDERABAD

In the result, the appeal filed by the assessee in ITA

Bench: SHRI VIJAY PAL RAO, HON’BLE (Vice President), SHRI MANJUNATHA G, HON’BLE (Accountant Member)

1) are thus not directly relevant in this regard. "Nothing contained in section 11 or section 12 shall operate so as to exclude, from the total income of the previous year, of the person which clearly envisages operation of section 11 or section 12 before the provisions of section 13 can be applied or invoked in a given case

CHANDRAMMA EDUCATIONAL SOCIETY,HYDERABAD vs. DCIT., CENTRAL CIRCLE-2(1), HYDERABAD

In the result, the appeal filed by the assessee in ITA

Bench: SHRI VIJAY PAL RAO, HON’BLE (Vice President), SHRI MANJUNATHA G, HON’BLE (Accountant Member)

1) are thus not directly relevant in this regard. "Nothing contained in section 11 or section 12 shall operate so as to exclude, from the total income of the previous year, of the person which clearly envisages operation of section 11 or section 12 before the provisions of section 13 can be applied or invoked in a given case

CHANDRAMMA EDUCATIONAL SOCIETY,HYDERABAD vs. DCIT., CENTRAL CIRCLE-2(1), HYDERABAD

In the result, the appeal filed by the assessee in ITA

Bench: SHRI VIJAY PAL RAO, HON’BLE (Vice President), SHRI MANJUNATHA G, HON’BLE (Accountant Member)

1) are thus not directly relevant in this regard. "Nothing contained in section 11 or section 12 shall operate so as to exclude, from the total income of the previous year, of the person which clearly envisages operation of section 11 or section 12 before the provisions of section 13 can be applied or invoked in a given case

CMR TECHNICAL EDUCATION SOCIETY,HYDERABAD vs. DCIT., CENTRAL CIRCLE-2(1), HYDERABAD

In the result, the appeal filed by the assessee in ITA

1) are thus not directly relevant in this regard. "Nothing contained in section 11 or section 12 shall operate so as to exclude, from the total income of the previous year, of the person which clearly envisages operation of section 11 or section 12 before the provisions of section 13 can be applied or invoked in a given case

CMR TECHNICAL EDUCATION SOCIETY,HYDERABAD vs. DCIT., CENTRAL CIRCLE-2(1), HYDERABAD

In the result, the appeal filed by the assessee in ITA

Bench: SHRI VIJAY PAL RAO, HON’BLE (Vice President), SHRI MANJUNATHA G, HON’BLE (Accountant Member)

1) are thus not directly relevant in this regard. "Nothing contained in section 11 or section 12 shall operate so as to exclude, from the total income of the previous year, of the person which clearly envisages operation of section 11 or section 12 before the provisions of section 13 can be applied or invoked in a given case

CMR ENGINEERING EDUCATIONAL SOCIETY,HYDERABAD vs. DCIT., CENTRAL CIRCLE-2(1), HYDERABAD

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

Bench: SHRI VIJAY PAL RAO, HON’BLE (Vice President), SHRI MANJUNATHA G, HON’BLE (Accountant Member)

1) are thus not directly relevant in this regard. "Nothing contained in section 11 or section 12 shall operate so as to exclude, from the total income of the previous year, of the person which clearly envisages operation of section 11 or section 12 before the provisions of section 13 can be applied or invoked in a given case

NETENRICH TECHNOLOGIES PRIVATE LIMITED,HYDERABAD vs. DCIT., CIRCLE - 5(1), HYDERABAD

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

Bench: SHRI MANJUNATHA G. (Accountant Member), SHRI K.NARASIMHA CHARY (Judicial Member)

1) are thus not directly relevant in this regard. "Nothing contained in section 11 or section 12 shall operate so as to exclude, from the total income of the previous year, of the person which clearly envisages operation of section 11 or section 12 before the provisions of section 13 can be applied or invoked in a given case

MARRI EDUCATIONAL SOCIETY,HYDERABAD vs. DCIT., CENTRAL CIRCLE-2(1), HYDERABAD

In the result, the appeal filed by the assessee in ITA\nNo

1) are thus\nnot directly relevant in this regard. \"Nothing contained in section\n11 or section 12 shall operate so as to exclude, from the total\nincome of the previous year, of the person which clearly envisages\noperation of section 11 or section 12 before the provisions of\nsection 13 can be applied or invoked in a given case

M.G.R.EDUCATIONAL SOCIETY,HYDERABAD vs. DCIT., CENTRAL CIRCLE-2(1), HYDERABAD

In the result, the appeal of assessee for A

1) are\nthus not directly relevant in this regard. \"Nothing contained in\nsection 11 or section 12 shall operate so as to exclude, from the\ntotal income of the previous year, of the person which clearly\nenvisages operation of section 11 or section 12 before the\nprovisions of section 13 can be applied or invoked in a given case

MARUTHI EDUCATIONAL SOCIETY,HYDERABAD vs. DCIT., CENTRAL CIRCLE-2(1), HYDERABAD

In the result, the appeal filed by the assessee in ITA\nNo

1) are thus\nnot directly relevant in this regard. \"Nothing contained in section\n11 or section 12 shall operate so as to exclude, from the total\nincome of the previous year, of the person which clearly envisages\noperation of section 11 or section 12 before the provisions of\nsection 13 can be applied or invoked in a given case

ACIT, CENTRAL CIRCLE-3(1), HYDERABAD vs. VAMSI MOHAN VALLABHANENI, VIJAYAWADA

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

Bench: Shri Laliet Kumar & Shri Madhusudan Sawdiaassessment Year: 2010-11 Deputy Commissioner Of Income Vs. Sri Vamsi Mohan Vallabhaneni, Tax, R/O.Vijayawada. Central Circle – 3(1), Hyderabad. Pan : Adrpv4231C (Appellant) (Respondent) Assessee By: Shri P. Murali Mohan Rao, C.A. Revenue By: Ms. M. Narmadha, Cit-Dr Date Of Hearing: 10.12.2024 10.12.2024 Date Of Pronouncement:

132 of the Act was carried out in the case of M/s. MBS Jewellers Private Limited and its group cases on 11.03.2010. During the course of search, certain documents were found and seized relating to assessee. Being the search year, notice u/s 142(1) was issued to the assessee on 14.10.2011. In response, assessee filed return of income