PRYSMIAN CAVI E SISTEMI SRL INDIA PROJECT OFFICE (FORMERLY PIRELLI CAVI SISTEMI S P A INDIA PROJECT OFFICE),HYDERABAD vs. DCIT,( INT TAXN)-2, HYDERABAD

In the result, the appeal of the assessee is allowed

40A(3) and Rule 6DD(j). No disallowance\ncould have been made in view of the provisions of Section\n40A(3) read with Rule 6DD(j) as no deduction was allowed to and\nclaimed by the assessee in respect of the purchases. When the\ngross profit rate is applied, that would take care of everything and\nthere was no need

SRI SAI CONSTRUCTIONS,KARIMNAGAR vs. ACIT., CIRCLE-1, KARIMNAGAR

Bench: Us:

delay, which is not inordinate, and in all fairness condone the same. 3. The assessee firm has assailed the impugned order on the following grounds before us: 3 Sri Sai Constructions 3. Succinctly stated, the assessee firm, which is engaged in real estate business, had e-filed its return of income for the A.Y.2018- 19, declaring an income

KREATIVE HOSTS ATRIA PRIVATE LIMITED ,HYDERABAD vs. DY. COMMISSIONER OF INCOME TAX , CIRCLE-2(1), HYDERABAD

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

Bench: S/Shri A .Mohan Alankamony & Chandra Mohan Gargassessment Year : 2013-14 M/S. Kreative Hosts Atria Pvt Vs. Dcit, Circle-2(1), Ltd., C/O. P. Murali & Co., C,A, Hyderabad 6-3-655/2/3, Simajiguda, Hyderabad Pan/Gir No.Aadck 2362 B (Appellant) .. ( Respondent) Assessee By : Shri P.Murali Mohan Rao , Ar Revenue By : Shri T.Sunil Goutham (Dr) Date Of Hearing : 11/10/ 2021 Date Of Pronouncement : 06/01/2022 O R D E R Per Bench This Is An Appeal Filed By The Assessee Against The Order Of The Cit(A)-2, Hyderabad Dated 28.5.2018 For The Assessment Year 2013-14 .

3 | 9 Assessment Year : 2013-14 affidavit or by any other mode, respectfully following the decision of Hon’ble Supreme Court in the case of Collector, Land Acquisition vs Mst. Katiji (1987) 167 ITR 471 (SC), the delay of 798 days is condoned and the appeal is admitted for adjudication. 7. Facts of the case are that the assessee company

RATNA INFRASTRUCTURE PROJECTS PRIVATE LIMITED,HYDERABAD vs. ITO, WARD-3(3), HYDERABAD

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

Bench: Shri Laliet Kumar, Hon’Ble & Shri G. Manjunatha, Hon’Bleassessment Year: 2012-13 Ratna Infrastructure Projects Vs. The Income Tax Officer, Ward –3(3), Private Limited, Hyderabad. Hyderabad. Pan : Aadcr5836P. (Assessee) (Respondent) Assessee By: Shri Mohd. Afzal, Advocate. Revenue By: Shri B. Balakrishna, Cit-Dr Date Of Hearing: 20.01.2025 Date Of Pronouncement: 12.02.2025

40A(3) of the IT Act. Therefore, erred in confirming additions made by Assessing Officer in reassessment proceedings amounting to Rs.273,02,94,670/-. 5. The learned Commissioner ought to have appreciated that notice u/s 148 is issued on account of a letter from ADIT Kolkata, in respect of a transaction amounting to Rs.5,64,94,670/- and further

MATRIX SEA FOODS INDIA LIMITED,HYDERABAD vs. ACIT (OSD) WARD-16(4), HYDERABAD

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

Bench: Shri Ravish Sooda N D Shri Madhusudan Sawdiaआ.अपी.सं /Ita No.102/Hyd/2022 (िनधा"रण वष"/Assessment Year: 2015-16) M/S Matrix Sea Foods Vs. Acit ( Osd ) India Limited, Hyderabad Ward 16(4) Pan:Aaecm4113H Hyderabad (Appellant) (Respondent) िनधा""रती "ारा/Assessee By: Shri Mohd. Afzal, Advocate राज" व "ारा/Revenue By:: Shri Gurpreet Singh, Sr.Dr सुनवाई की तारीख/Date Of Hearing: 30/10/2025 घोषणा की तारीख/Pronouncement: 07/11/2025 आदेश/Order Per Madhusudan Sawdia, A.M.:

condoned the delay in filing the appeal before this Tribunal and restored the matter to the file of the Tribunal for adjudication on merits, subject to payment of cost of Rs.25,000/- to the Telangana State Legal Services Authority within a period of 30 days from the date of receipt of the copy of the order. In this regard

ACIT,CIRCLE-13(1), HYDERABAD vs. M/S SURESH PRODUCTIONS PVT. LTD.,, HYDERABAD

Accordingly, the ground of the revenue is allowed

Bench: Shri K. Narasimha Chary & Shri Madhusudan Sawdia

delay of 183 days in filing of the CO is condoned and the appeal is admitted for adjudication. 3. The grounds raised by the Revenue reads as under : “1. The CIT(A) order is erroneous, considering the facts and circumstances of the case. 2. The CIT(A) erred in allowing deduction U/s..80-IA, to the tune of Rs.13.49 lakhs

SRI SRI GRUHANIRMAN INDIA PRIVATE LIMITED ,HYDERABAD vs. DY. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2(3), HYDERABAD

In the result, ITA No. 94/Hyd/2019 and 532/Hyd/2020 are allowed in part and for statistical purpose and ITA No

Bench: Shri Rama Kanta Panda & Shri K.Narasimha Chary

40A(3) of the Act read with section 40(a)(ia) of the Act and towards suppressed of income basing on some estimation, apart from undisclosed cash payments and cash found and seized. 3. Aggrieved by the action of the learned Assessing Officer, assessee preferred appeal before the Ld. CIT(A). By order dated 19/11/2018, Ld. CIT(A) partly allowed

ASST. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2(3), HYDERABAD vs. SRI SRI GRUHANIRMAN INDIA PRIVATE LIMITED , HYDERABAD

In the result, ITA No. 94/Hyd/2019 and 532/Hyd/2020 are allowed in part and for statistical purpose and ITA No

Bench: Shri Rama Kanta Panda & Shri K.Narasimha Chary

40A(3) of the Act read with section 40(a)(ia) of the Act and towards suppressed of income basing on some estimation, apart from undisclosed cash payments and cash found and seized. 3. Aggrieved by the action of the learned Assessing Officer, assessee preferred appeal before the Ld. CIT(A). By order dated 19/11/2018, Ld. CIT(A) partly allowed

SRI SRI GRUHANIRMAN INDIA PRIVATE LIMITED,HYDERABAD vs. ASST. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2(3), HYDERABAD

In the result, ITA No. 94/Hyd/2019 and 532/Hyd/2020 are allowed in part and for statistical purpose and ITA No

Bench: Shri Rama Kanta Panda & Shri K.Narasimha Chary

40A(3) of the Act read with section 40(a)(ia) of the Act and towards suppressed of income basing on some estimation, apart from undisclosed cash payments and cash found and seized. 3. Aggrieved by the action of the learned Assessing Officer, assessee preferred appeal before the Ld. CIT(A). By order dated 19/11/2018, Ld. CIT(A) partly allowed

ASSISTANT COMMISSIONER OF INCOME TAX ,CIRCLE -3(1), HYDERABAD vs. SRI SRI GRUHANIRMAN INDIA PRIVATE LIMITED , HYDERABAD

In the result, ITA No. 94/Hyd/2019 and 532/Hyd/2020 are allowed in part and for statistical purpose and ITA No

Bench: Shri Rama Kanta Panda & Shri K.Narasimha Chary

40A(3) of the Act read with section 40(a)(ia) of the Act and towards suppressed of income basing on some estimation, apart from undisclosed cash payments and cash found and seized. 3. Aggrieved by the action of the learned Assessing Officer, assessee preferred appeal before the Ld. CIT(A). By order dated 19/11/2018, Ld. CIT(A) partly allowed

ASST. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2(1), HYDERABAD vs. MADHUCON PROJECTS LIMITED, HYDERABAD

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

Bench: Shri Vijay Pal Rao, Vice-A N D Shri Madhusudan Sawdia

40A(3), 43B etc., of the I.T. Act, 1961 and therefore, the provisions of “ejusdem genris” will be applicable in respect of other disallowances which would result in enhancement of the business income eligible for deduction u/s 80IA of the Act. He further contended that when the assessee was found indulged in the activity of inflating the expenditure and siphoning

ASST. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2(1), HYDERABAD vs. MADHUCON PROJECTS LIMITED, HYDERABAD

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

Bench: Shri Vijay Pal Rao, Vice-A N D Shri Madhusudan Sawdia

40A(3), 43B etc., of the I.T. Act, 1961 and therefore, the provisions of “ejusdem genris” will be applicable in respect of other disallowances which would result in enhancement of the business income eligible for deduction u/s 80IA of the Act. He further contended that when the assessee was found indulged in the activity of inflating the expenditure and siphoning

ACIT CENTRAL CIRCLE-2(1), HYDERABAD vs. MADHUCON PROJECTS LIMITED, HYDERABAD

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

Bench: Shri Vijay Pal Rao, Vice-A N D Shri Madhusudan Sawdia

40A(3), 43B etc., of the I.T. Act, 1961 and therefore, the provisions of “ejusdem genris” will be applicable in respect of other disallowances which would result in enhancement of the business income eligible for deduction u/s 80IA of the Act. He further contended that when the assessee was found indulged in the activity of inflating the expenditure and siphoning

MADHUCON PROJECTS LIMITED,HYDERABAD vs. DY. COMMISSIONER OF INCOME TAX , CIRCLE-2(1), HYDERABAD

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

Bench: Shri Vijay Pal Rao, Vice-A N D Shri Madhusudan Sawdia

40A(3), 43B etc., of the I.T. Act, 1961 and therefore, the provisions of “ejusdem genris” will be applicable in respect of other disallowances which would result in enhancement of the business income eligible for deduction u/s 80IA of the Act. He further contended that when the assessee was found indulged in the activity of inflating the expenditure and siphoning

MADHUCON PROJECTS LIMITED,HYDERABAD vs. DY. COMMISSIONER OF INCOME TAX , CIRCLE-2(1), HYDERABAD

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

Bench: Shri Vijay Pal Rao, Vice-A N D Shri Madhusudan Sawdia

40A(3), 43B etc., of the I.T. Act, 1961 and therefore, the provisions of “ejusdem genris” will be applicable in respect of other disallowances which would result in enhancement of the business income eligible for deduction u/s 80IA of the Act. He further contended that when the assessee was found indulged in the activity of inflating the expenditure and siphoning

MADHUCON PROJECTS LIMITED, HYDERABAD,HYDERABAD vs. DCIT, CENTRAL CIRCLE-3, HYD, HYDERABAD

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

Bench: Shri Vijay Pal Rao, Vice-A N D Shri Madhusudan Sawdia

40A(3), 43B etc., of the I.T. Act, 1961 and therefore, the provisions of “ejusdem genris” will be applicable in respect of other disallowances which would result in enhancement of the business income eligible for deduction u/s 80IA of the Act. He further contended that when the assessee was found indulged in the activity of inflating the expenditure and siphoning

PADMASRI TOWNSHIPS PRIVATE LIMITED, HYDERABAD,HYDERABAD vs. ITO, WARD-16(2), HYDERABAD, HYDERABAD

Appeals are allowed, in above terms

Bench: Shri S.S.Godara & Shri Laxmi Prasad Sahuappellant Respondent

3. Mr.Moharana next submitted that assessee’s condonation petition/affidavit dt.19-10-2015 contains a single para of explanation that the records had been mis-placed by :- 2 -: ITA Nos. 1226/Hyd/2015 & 370/Hyd/2017 the concerned staff only without any material particulars in support thereof. 4. Learned authorised representative vehemently opposed the Revenue’s foregoing contentions. He took us to the assessee’s condonation petition

PADMASRI TOWNSHIPS PVT LTD., HYDERABAD,HYDERABAD vs. ITO, WARD-16(2), HYDERABAD, HYDERABAD

Appeals are allowed, in above terms

Bench: Shri S.S.Godara & Shri Laxmi Prasad Sahuappellant Respondent

3. Mr.Moharana next submitted that assessee’s condonation petition/affidavit dt.19-10-2015 contains a single para of explanation that the records had been mis-placed by :- 2 -: ITA Nos. 1226/Hyd/2015 & 370/Hyd/2017 the concerned staff only without any material particulars in support thereof. 4. Learned authorised representative vehemently opposed the Revenue’s foregoing contentions. He took us to the assessee’s condonation petition