VIJAYA LAKSHMI MITTAPALLI,KHAMMAM vs. ITO WARD-1 KHAMMAM, KHAMMAM

Bench: Shri S.S. Godara & Shri Laxmi Prasad Sahu

condone the delay and admit the appeals for hearing. 3. It emerges at the outset that the CIT(A)’s identical impugned revision directions terming the corresponding reassessments as erroneous ones causing prejudice to the interest of the Revenue read as under : ITA Nos.232 to 235/Hyd/2021 4. Learned authorized representative invited our attention to assessees’s detailed Paper Book running

RAMESH MITTAPALLI,KHAMMAM vs. ITO WARD-1 KHAMMAM, KHAMMAM

Bench: Shri S.S. Godara & Shri Laxmi Prasad Sahu

condone the delay and admit the appeals for hearing. 3. It emerges at the outset that the CIT(A)’s identical impugned revision directions terming the corresponding reassessments as erroneous ones causing prejudice to the interest of the Revenue read as under : ITA Nos.232 to 235/Hyd/2021 4. Learned authorized representative invited our attention to assessees’s detailed Paper Book running

NAVEEN MITTAPALLI,KHAMMAM vs. ITO WARD-1 KHAMMAM, KHAMMAM

Bench: Shri S.S. Godara & Shri Laxmi Prasad Sahu

condone the delay and admit the appeals for hearing. 3. It emerges at the outset that the CIT(A)’s identical impugned revision directions terming the corresponding reassessments as erroneous ones causing prejudice to the interest of the Revenue read as under : ITA Nos.232 to 235/Hyd/2021 4. Learned authorized representative invited our attention to assessees’s detailed Paper Book running

BRAMHANI INDUSTRIES LIMITED, JAMMALAMADUGU,KADAPA vs. DCIT, CIRCLE-1(3), HYDERABAD, HYDERABAD

In the result, appeal of the assessee is partly allowed and the appeal of the Revenue is dismissed

Bench: Shri A. Mohan Alankamony & Sri Chandra Mohan Garga.Y. 2010-11 Bramhani Industries Limited, Vs. Dcit, Jammalamadugu. Circle-1(3), Pan: Aadcb 1666 M Hyderabad. (Appellant) (Respondent) Ay: 2010-11 Dcit, Vs. Bramhani Industries Circle-1(2), Limited, Hyderabad. Jammalamadugu. Pan: Aadcb 1666 M (Appellant) (Respondent) Assessee By Sri Gowtham Jain Revenue By Sri K.V. Aravind, Sr. Standing Counsel For Dr Date Of Hearing: 12/10/2021 Date Of Pronouncement: 06/01/2022 Order

condone the delay in filing the appeal however, confirmed the order of the Ld. AO on merits by relying on the second remand report obtained from the Ld. AO dated 8/11/2016 and by disregarding the first remand report dated 17/3/2015. Submitted by the Ld.AO. Aggrieved by the order of the Ld. Revenue Authorities, the assessee is in appeal before

DCIT, CIRCLE-1(2), HYDERABAD, HYDERABAD vs. BRAMHANI INDUSTRIES LIMITED, JAMMALAMADUGU, YSR DIST., YSR DIST.

In the result, appeal of the assessee is partly allowed and the appeal of the Revenue is dismissed

Bench: Shri A. Mohan Alankamony & Sri Chandra Mohan Garga.Y. 2010-11 Bramhani Industries Limited, Vs. Dcit, Jammalamadugu. Circle-1(3), Pan: Aadcb 1666 M Hyderabad. (Appellant) (Respondent) Ay: 2010-11 Dcit, Vs. Bramhani Industries Circle-1(2), Limited, Hyderabad. Jammalamadugu. Pan: Aadcb 1666 M (Appellant) (Respondent) Assessee By Sri Gowtham Jain Revenue By Sri K.V. Aravind, Sr. Standing Counsel For Dr Date Of Hearing: 12/10/2021 Date Of Pronouncement: 06/01/2022 Order

condone the delay in filing the appeal however, confirmed the order of the Ld. AO on merits by relying on the second remand report obtained from the Ld. AO dated 8/11/2016 and by disregarding the first remand report dated 17/3/2015. Submitted by the Ld.AO. Aggrieved by the order of the Ld. Revenue Authorities, the assessee is in appeal before

ALLAM ADAVAIAH ,HYDERABAD vs. ASST. COMMISSIONER OF INCOME TAX, CIRCLE-15(1), HYDERABAD

In the result, the appeal of the assessee is dismissed

Bench: Shri Rama Kanta Panda & Shri Laliet Kumar

condone the delay and admit the appeal for hearing. 4. Feeling aggrieved by the order passed by the assessing officer, assessee filed appeal before the Ld. CIT(A), who granted partial relief to the assessee. The finding recorded by the ld.CIT(A) read as under : “4.2 I have considered the submissions of the appellant and findings of the Assessing Officer

SREE KANYAKA MUTUALLY AIDED CO-OP THRIFT CREDIT AND MARKETG. SOCIETY LIMITED,HINDUPUR vs. INCOME TAX OFFICER, WARD 1, HINDUPUR

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

Bench: Shri Laliet Kumar, Hon’Ble & Shri Madhusudan Sawdia

condone the delay and admit the appeal for hearing. ITA No.224/Hyd/2024 for A.Y. 2018-19 5. Facts of the case, in brief, are that the assessee is a Co- op Society which is carrying on the business of banking and providing credit facilities to its members, which is registered under the Andhra Pradesh Mutually Aided Co-operative Societies

DY. COMMISSIONER OF INCOME TAX , CENTRAL CIRCLE-2(4), HYDERABAD vs. AGRI GOLD FARM ESTATES INDIA PRIVATE LIMITED, HYDERABAD

Accordingly. The grounds of appeals of both the assessee and the Revenue for the assessment year 2011-12 are accordingly treated as allowed for statistical purpose

Bench: Shri Rama Kanta Panda & Shri K.Narasimha Charyआ.अपी.सं निर्धारण अपीलधर्थी प्रत् यर्थी वर्ा/ A.Y. / Ita No. / Appellant / Respondent 202/Hyd/2018 2009-10 1222/Hyd/2018 2010-11

condone the delay and proceed to hear the matter on merits. 2. There was a search and seizure operation under section 132 of the Income Tax Act, 1961 (‘the Act’), in the case of the assessee on 23/01/2015 and pursuant thereto notice under section 153A was issued on 19/08/2015 followed by notices under section

AGRI GOLD FARM ESTATES INDIA PRIVATE LIMITED,HYDERABAD vs. DY. COMMISSIONER OF INCOME TAX , CENTRAL CIRCLE-2(4), HYDERABAD

Accordingly. The grounds of appeals of both the assessee and the Revenue for the assessment year 2011-12 are accordingly treated as allowed for statistical purpose

Bench: Shri Rama Kanta Panda & Shri K.Narasimha Charyआ.अपी.सं निर्धारण अपीलधर्थी प्रत् यर्थी वर्ा/ A.Y. / Ita No. / Appellant / Respondent 202/Hyd/2018 2009-10 1222/Hyd/2018 2010-11

condone the delay and proceed to hear the matter on merits. 2. There was a search and seizure operation under section 132 of the Income Tax Act, 1961 (‘the Act’), in the case of the assessee on 23/01/2015 and pursuant thereto notice under section 153A was issued on 19/08/2015 followed by notices under section

AGRI GOLD FARM ESTATES INDIA PRIVATE LIMITED,HYDERABAD vs. DY. COMMISSIONER OF INCOME TAX , CENTRAL CIRCLE-2(4), HYDERABAD

Accordingly. The grounds of appeals of both the assessee and the Revenue for the assessment year 2011-12 are accordingly treated as allowed for statistical purpose

Bench: Shri Rama Kanta Panda & Shri K.Narasimha Charyआ.अपी.सं निर्धारण अपीलधर्थी प्रत् यर्थी वर्ा/ A.Y. / Ita No. / Appellant / Respondent 202/Hyd/2018 2009-10 1222/Hyd/2018 2010-11

condone the delay and proceed to hear the matter on merits. 2. There was a search and seizure operation under section 132 of the Income Tax Act, 1961 (‘the Act’), in the case of the assessee on 23/01/2015 and pursuant thereto notice under section 153A was issued on 19/08/2015 followed by notices under section

DY. COMMISSIONER OF INCOME TAX , CENTRAL CIRCLE-2(4), HYDERABAD vs. AGRI GOLD FARM ESTATES INDIA PRIVATE LIMITED, HYDERABAD

Accordingly. The grounds of appeals of both the assessee and the Revenue for the assessment year 2011-12 are accordingly treated as allowed for statistical purpose

Bench: Shri Rama Kanta Panda & Shri K.Narasimha Charyआ.अपी.सं निर्धारण अपीलधर्थी प्रत् यर्थी वर्ा/ A.Y. / Ita No. / Appellant / Respondent 202/Hyd/2018 2009-10 1222/Hyd/2018 2010-11

condone the delay and proceed to hear the matter on merits. 2. There was a search and seizure operation under section 132 of the Income Tax Act, 1961 (‘the Act’), in the case of the assessee on 23/01/2015 and pursuant thereto notice under section 153A was issued on 19/08/2015 followed by notices under section

DY. COMMISSIONER OF INCOME TAX , CENTRAL CIRCLE-2(4), HYDERABAD vs. AGRI GOLD FARM ESTATES INDIA PRIVATE LIMITED, HYDERABAD

Accordingly. The grounds of appeals of both the assessee and the Revenue for the assessment year 2011-12 are accordingly treated as allowed for statistical purpose

Bench: Shri Rama Kanta Panda & Shri K.Narasimha Charyआ.अपी.सं निर्धारण अपीलधर्थी प्रत् यर्थी वर्ा/ A.Y. / Ita No. / Appellant / Respondent 202/Hyd/2018 2009-10 1222/Hyd/2018 2010-11

condone the delay and proceed to hear the matter on merits. 2. There was a search and seizure operation under section 132 of the Income Tax Act, 1961 (‘the Act’), in the case of the assessee on 23/01/2015 and pursuant thereto notice under section 153A was issued on 19/08/2015 followed by notices under section

AGRI GOLD FARM ESTATES INDIA PRIVATE LIMITED,HYDERABAD vs. DY. COMMISSIONER OF INCOME TAX , CENTRAL CIRCLE-2(4), HYDERABAD

Accordingly. The grounds of appeals of both the assessee and the Revenue for the assessment year 2011-12 are accordingly treated as allowed for statistical purpose

Bench: Shri Rama Kanta Panda & Shri K.Narasimha Charyआ.अपी.सं निर्धारण अपीलधर्थी प्रत् यर्थी वर्ा/ A.Y. / Ita No. / Appellant / Respondent 202/Hyd/2018 2009-10 1222/Hyd/2018 2010-11

condone the delay and proceed to hear the matter on merits. 2. There was a search and seizure operation under section 132 of the Income Tax Act, 1961 (‘the Act’), in the case of the assessee on 23/01/2015 and pursuant thereto notice under section 153A was issued on 19/08/2015 followed by notices under section

AGRI GOLD FARM ESTATES INDIA PRIVATE LIMITED ,HYDERABAD vs. DY. COMMISSIONER OF INCOME TAX , CENTRAL CIRCLE-2(4), HYDERABAD

Accordingly. The grounds of appeals of both the assessee and the Revenue for the assessment year 2011-12 are accordingly treated as allowed for statistical purpose

Bench: Shri Rama Kanta Panda & Shri K.Narasimha Charyआ.अपी.सं निर्धारण अपीलधर्थी प्रत् यर्थी वर्ा/ A.Y. / Ita No. / Appellant / Respondent 202/Hyd/2018 2009-10 1222/Hyd/2018 2010-11

condone the delay and proceed to hear the matter on merits. 2. There was a search and seizure operation under section 132 of the Income Tax Act, 1961 (‘the Act’), in the case of the assessee on 23/01/2015 and pursuant thereto notice under section 153A was issued on 19/08/2015 followed by notices under section

DY. COMMISSIONER OF INCOME TAX , CENTRAL CIRCLE-2(4), HYDERABAD vs. AGRI GOLD FARM ESTATES INDIA PRIVATE LIMITED, HYDERABAD

Accordingly. The grounds of appeals of both the assessee and the Revenue for the assessment year 2011-12 are accordingly treated as allowed for statistical purpose

Bench: Shri Rama Kanta Panda & Shri K.Narasimha Charyआ.अपी.सं निर्धारण अपीलधर्थी प्रत् यर्थी वर्ा/ A.Y. / Ita No. / Appellant / Respondent 202/Hyd/2018 2009-10 1222/Hyd/2018 2010-11

condone the delay and proceed to hear the matter on merits. 2. There was a search and seizure operation under section 132 of the Income Tax Act, 1961 (‘the Act’), in the case of the assessee on 23/01/2015 and pursuant thereto notice under section 153A was issued on 19/08/2015 followed by notices under section

DY. COMMISSIONER OF INCOME TAX , CENTRAL CIRCLE-2(4), HYDERABAD vs. AGRI GOLD FARM ESTATES INDIA PRIVATE LIMITED , HYDERABAD

Accordingly. The grounds of appeals of both the assessee and the Revenue for the assessment year 2011-12 are accordingly treated as allowed for statistical purpose

Bench: Shri Rama Kanta Panda & Shri K.Narasimha Charyआ.अपी.सं निर्धारण अपीलधर्थी प्रत् यर्थी वर्ा/ A.Y. / Ita No. / Appellant / Respondent 202/Hyd/2018 2009-10 1222/Hyd/2018 2010-11

condone the delay and proceed to hear the matter on merits. 2. There was a search and seizure operation under section 132 of the Income Tax Act, 1961 (‘the Act’), in the case of the assessee on 23/01/2015 and pursuant thereto notice under section 153A was issued on 19/08/2015 followed by notices under section

DY. COMMISSIONER OF INCOME TAX , CENTRAL CIRCLE-2(4), HYDERABAD vs. AGRI GOLD FARM ESTATES INDIA PRIVATE LIMITED, HYDERABAD

Accordingly. The grounds of appeals of both the assessee and the Revenue for the assessment year 2011-12 are accordingly treated as allowed for statistical purpose

Bench: Shri Rama Kanta Panda & Shri K.Narasimha Charyआ.अपी.सं निर्धारण अपीलधर्थी प्रत् यर्थी वर्ा/ A.Y. / Ita No. / Appellant / Respondent 202/Hyd/2018 2009-10 1222/Hyd/2018 2010-11

condone the delay and proceed to hear the matter on merits. 2. There was a search and seizure operation under section 132 of the Income Tax Act, 1961 (‘the Act’), in the case of the assessee on 23/01/2015 and pursuant thereto notice under section 153A was issued on 19/08/2015 followed by notices under section

AGRI GOLD FARM ESTATES INDIA PRIVATE LIMTED ,HYDERABAD vs. DY. COMMISSIONER OF INCOME TAX , CENTRAL CIRCLE-2(4), HYDERABAD

Accordingly. The grounds of appeals of both the assessee and the Revenue for the assessment year 2011-12 are accordingly treated as allowed for statistical purpose

Bench: Shri Rama Kanta Panda & Shri K.Narasimha Charyआ.अपी.सं निर्धारण अपीलधर्थी प्रत् यर्थी वर्ा/ A.Y. / Ita No. / Appellant / Respondent 202/Hyd/2018 2009-10 1222/Hyd/2018 2010-11

condone the delay and proceed to hear the matter on merits. 2. There was a search and seizure operation under section 132 of the Income Tax Act, 1961 (‘the Act’), in the case of the assessee on 23/01/2015 and pursuant thereto notice under section 153A was issued on 19/08/2015 followed by notices under section