ANKA REALTORS,HYDERABAD vs. ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE3-(4), HYDERABAD
In the result, appeal filed by the Revenue and assessee for the A
ITA 104/HYD/2021[2013-14]Status: DisposedITAT Hyderabad25 Feb 2025AY 2013-14
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.
For Appellant: Shri P.Murali Mohan Rao,ARFor Respondent: Shri Srinath Sadanala, DR
Section 132Section 139Section 139(1)Section 139(5)Section 153A
cash deposited u/s 68 of the Act. Since the additions made by the Assessing Officer u/s 68 of the Act are deleted on merits, in our considered view, the grounds raised by the assessee, challenging the validity of assessment order passed by the Assessing Officer becomes infructuous and thus, the appeal filed by the assessee is dismissed as infructuous