RAJENDER REDDY GUNNA ,HYDERABAD vs. DY. COMMISSIONER OF INCOME TAX , CENTRAL CIRCLE-6, HYDERABAD

deposits into bank accounts of\nemployees without appreciating the submission that all of such\nreceipts relate to the entries in the seized book for survey and\nplotting work done by the firm and were drawn and spent for\nsuch work by them and are considered in the firm's returns that\nare filed.\n7. The learned CIT(A) erred

RAJENDER REDDY GUNNA ,HYDERABAD vs. ASST. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-6, HYDERABAD

In the result, appeal ITA

deposits into bank accounts of\nemployees without appreciating the submission that all of such\nreceipts relate to the entries in the seized book for survey and\nplotting work done by the firm and were drawn and spent for\nsuch work by them and are considered in the firm's returns that\nare filed.\n7. The learned CIT(A) erred

KISAN,NIZAMABAD vs. ACIT., CIRCLE-1, NIZAMABAD

In the result, the appeal of the assessee is allowed

Bench: Shri Vijay Pal Rao & Shri Madhusudan Sawdia

depreciation of Rs.9,21,953/-. Accordingly, the ground no.2 of the assessee is allowed. 11. Ground no.3 of the assessee is related to addition of Rs.80,01,400/- u/s.69 of the Act. In this regard, the Ld. AR submitted that, during the demonetisation period i.e. from 10.11.2016 to 30.12.2016, the assessee had deposited cash

GONUGUNTLA NIRMALA DEVI,ANANTAPUR vs. THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE 1, ANANTAPUR, ANANTAPUR

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

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

depreciation on Plant & Machinery claimed by the appellant. 8. That the Ld.CIT(A) is not justified in confirming the addition of Rs.32,00,000/- made by the Assessing Officer treating cash deposits

INCOME TAX OFFICER, WARD-1, NELLORE vs. VENKATA RAMANAMMA SAKAMURI, NELLORE

In the result, the appeal filed by the revenue being devoid and bereft of any substance is dismissed

Bench: Us:

cash deposits of 1.51 crore (Andhra Pragathi Grameena Bank), 1.45 crore (Canara Bank), and TCS on liquor transactions of 1.74 crore. The assessee failed to file their return of income, justifying the AO’s belief of potential income escapement. However, it is seen from the record available in the system that the approval for re-opening of the case

ASSISTANT COMMISSIONER OF INCOME TAX ,CIRCLE-1(1) , TIRUPATI vs. VENKATA SWAMY RAVURI , CHITTOOR

In the result, the appeal of the Revenue is allowed for\nstatistical purposes

deposits, and\navailability of business cash balance and decide the issue afresh\nin accordance with law after affording due opportunity to the\nassessee. Accordingly, Ground No.2 raised by the Revenue is\nallowed for statistical purposes, with the issue restored to the file\nof the Ld. AO for verification.\n8.\nGround Nos.3 and 4 raised by the Revenue pertain to\nthe

ACIT., CIRCLE-6(1), HYDERABAD vs. VK WAREHOUSING ENTERPRISES, HYDERABAD

In the result, both the appeals filed by the assessee firm and\nthe revenue are partly allowed for statistical purposes, in terms of\nour observations recorded hereinabove

cash deposits, the\ndisallowance under Section 40(a)(ia), and has also alleged denial\nof proper opportunity of being heard.\n10. We have given thoughtful consideration to the contentions\nof the Ld. Authorised Representatives of both parties on the\naforesaid issues.\n11. As regards the disallowance of depreciation

RAJENDER REDDY GUNNA ,HYDERABAD vs. ASST. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-6, HYDERABAD

In the result, appeal ITA

Bench: Shri Vijay Pal Rao & Shri Manjunatha G

deposits into bank accounts of employees without appreciating the submission that all of such receipts relate to the entries in the seized book for survey and plotting work done by the firm and were drawn and spent for such work by them and are considered in the firm's returns that are filed. 7. The learned CIT(A) erred

VK WAREHOUSING ENTERPRISES,HYDERABAD vs. DCIT., CIRCLE-6(1), HYDERABAD

In the result, both the appeals filed by the assessee firm and the revenue are partly allowed for statistical purposes, in terms of our observations recorded hereinabove

Bench: Shri Manjunatha G & Shri Ravish Soodआ.अपी.सं /Ita No.737/Hyd/2025 (िनधा"रण वष"/Assessment Year:2017-18) M/S. V K Warehousing Enterprises, Dy. Commissioner Of Income Tax, Vs. Circle 6(1), Hyderabad. Hyderabad. Pan : Aakfv3288R (Appellant) (Respondent) आ.अपी.सं /Ita No.881/Hyd/2025 (िनधा"रण वष"/Assessment Year:2017-18) Dy. Commissioner Of Income Tax, M/S. V K Warehousing Enterprises, Circle 6(1), Hyderabad. Vs. Hyderabad. (Appellant) (Respondent) िनधा""रती "ारा/Assessee By: Shri Rajesh Vaishnav, C.A. राज" व "ारा/Revenue By: Shri P. Dhivahar, Cit-Dr सुनवाई की तारीख/Date Of Hearing: 22/12/2025 घोषणा की तारीख/Pronouncement: 07/01/2026

depreciation of INR 3,11,24,473 under section(u/s) 37(1) of the Income-tax Act, 1961 (the Act) , without proper verification of the relevant records and supporting documents. 4. The Hon’ble CIT(A) erred in sustaining the addition of INR 25,85,800 made by the Ld.AO u/s 69 of the Act, by treating the cash deposits

ANANTHA PVC PIPES PRIVATE LIMITED,ANANTAPUR vs. ACIT., CIRCLE-1, KURNOOL

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

Bench: Shri Ravish Sood & Shri Madhusudan Sawdiaआ.अपी.सं /Ita No.317/Hyd/2025 (निर्धारण वर्ा/Assessment Year:2017-18) M/S. Anantha Pvc Pipes Pvt. Ltd., Asst. Commissioner Of Income Tax, Vs. Circle-1, Kurnool. Anantapur. Pan:Aagca0936J (Appellant) (Respondent) निर्धाररती द्वधरध/Assessee By: Shri T. Rajendra Prasad, C.A. & Shri P. Rosi Reddy, Advocate. रधजस् व द्वधरध/Revenue By:: Dr. Sachin Kumar, Sr-Dr सुिवधई की तधरीख/Date Of Hearing: 31/07/2025 घोर्णध की तधरीख/Pronouncement: 06/08/2025 आदेश/Order Per Madhusudan Sawdia, A.M.: This Appeal Is Filed By M/S. Anantha Pvc Pipes Pvt. Ltd. (“The Assessee”), Feeling Aggrieved By The Order Passed By The Learned Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre (Nfac), Delhi (“Ld. Cit(A)”), Dated 25.07.2024 For The A.Y. 2017-18. 2. At The Outset, It Is Observed That There Is A Delay Of 147 Days In Filing The Present Appeal Before The Tribunal. In This Regard, The

depreciation was allowed, but the carry ITA No.317/Hyd/2025 6 forward of business loss was denied. Later on, the case was selected for scrutiny under section 143(3) of the Act for verification of cash deposits

HIMABINDU,BANGALORE vs. ITO., WARD-1, CHITTOOR

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

Bench: Shri Vijay Pal Rao & Shri Madhusudan Sawdia

cash deposit of Rs.10,77,608/- during demonetisation was in the ordinary course of business and fully explainable. Accordingly, he prayed that the additional evidence be admitted, and addition of Rs.36,96,420/- be deleted. ITA No.799/Hyd/2025 7 6. With regard to disallowance of expenditure (Rs.6,77,863/-), the Ld. AR submitted that the assessee incurred routine business expenses such

ACIT., CIRCLE-1(1), TIRUPATI vs. PONNAMBALAM KRISHNAN, CHITTOOR

In the result, the appeal of the revenue and cross objections of the assessee are partly allowed for statistical purposes in above terms

Bench: Shri Manjunatha G, Accountnat Member & Shri Prakash Chand Yadavआ.अपी.सं /Ita No.655/Hyd/2024 (निर्धारण वर्ा/Assessment Year:2017-18) Asst. Commissioner Of Income Shri Ponnambalam Krishnan, Tax, Circle 1(1), Tirupati. Vs. Ekjambarakuppam, Chittoor, A.P. Pan : Bedpk5641B (Appellant) (Respondent) C.O. No.11/Hyd/2024 (Assessment Year:2017-18) (By Assessee) निर्धाररती द्वधरध/Assessee By: Shri E. Phalguna Kumar, C.A. रधजस् व द्वधरध/Revenue By: Shri Srinath Sadanala,Sr-Dr सुिवधई की तधरीख/Date Of 10/09/2024 Hearing: घोर्णध की रीख/Pronouncement: 20/09/2024

deposited by the assessee in cash during the demonetisation period. c) Addition of Rs.20,67,263/- u/s.40(a)(ia) of the Act. d) Disallowance of depreciation

THE PRAKASAM DISTRISET POLICE WELFARE ASSOCIATION,ONGOLE vs. ITO., WARD-1, ONGOLE

In the result, the appeal filed by the assessee is allowed in terms of our aforesaid observations

cash deposits of Rs.3,92,22,536/-, determined its income at Rs.4,33,93,686/-. 6. Aggrieved, the assessee carried the matter in appeal before the CIT(A) but without success. 4 The Prakasam District Police Welfare Association vs. ITO 7. The assessee aggrieved with the order of the CIT(A) has carried the matter in appeal before

INCOME TAX OFFICER, WARD-1, WARANGAL vs. SHIVA KUMAR THOTA, WARANGAL

In the result, the primary objection filed by the assessee vide his letter, dated 02/06/2025 is allowed while for the appeal filed by

Bench: Shri Manjunatha G. & Shri Ravish Soodआ.अपी.सं /Ita No.996/Hyd/2024 (िनधा"रण वष"/Assessment Year: 2017-18) Income Tax Officer, Vs. Shiva Kumar Thota, Ward-1, Warangal. Warangal. Pan: Aaopt4519M (Appellant) (Respondent) िनधा""रती "ारा/Assessee By: Shri K.A. Sai Prasad, Ca राज" व "ारा/Revenue By: Mrs. U. Mini Chandran, Cit-Dr सुनवाई की तारीख/Date Of Hearing: 18/11/2025 घोषणा की तारीख/Date Of 10/12/2025 Pronouncement: आदेश / Order Per. Ravish Sood, J.M: The Present Appeal Filed By The Revenue Is Directed Against The Order Passed By The Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre, Delhi, Dated 06/08/2024 Which In Turn Arises From The Order Passed By The Assessing Officer Under Section 147 R.W.S 144B Of The Income-Tax Act, 1961 (For Short, “The Act”), Dated 26/05/2023 For The Assessment Year 2017-18. The Revenue Has Assailed The Impugned Order On The Following Grounds Of Appeal Before Us:

cash deposits aggregating to Rs.7,24,58,000/- (Rs.2,35,06,868/-, made during the demonetization 4 ITO vs. Shiva Kumar Thota period plus Rs.4,89,51,132/-, made during the post demonetization period); (ii) addition of unproved sundry creditors under section 68 of the Act: Rs. 43,43,207/-; (iii) addition of unsecured loan made under section

LAKSHYA PHARMA PRIVATE LIMITED, HYDERABAD,HYDERABAD vs. ITO, WARD-16(1), HYDERABAD, HYDERABAD

In the result, appeal of the assessee is allowed for statistical purposes as indicated herein above

Bench: Shri A. Mohan Alankamony & Sri S.S. Godaraa.Y. 2012-13 Lakshya Pharma Private Vs. Income Tax Officer, Limited, Ward-16(1), Hyderabad. Hyderabad. Pan: Aabcl 8214 D (Appellant) (Respondent) Assessee By Sri D.V. Anjaneyulu Revenue By Sri M. Mahidhar, Dr Date Of Hearing: 01/09/2021 Date Of Pronouncement: 20/09/2021 Order

cash deposits – Rs. 87,637/- and (vi) Disallowance of 50% of expenditure towards business promotion and conveyance, boarding & lodging – Rs. 52,01,896/-] and raised a demand of Rs. 26,08,770/-. Aggrieved by the order of the Ld. A.O., the assessee filed an appeal before the Ld. CIT(A). On appeal, the Ld. CIT(A) granted part relief

RATNA INFRASTRUCTURE PROJECTS PVT.LTD., HYD,HYDERABAD vs. DCIT, CENTRAL CIRCLE-3, HYD, HYDERABAD

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

Deposit 0 0 0 100 100 Advance/Creditors 105 415 110 367 996 Staff Advance 58 41 0 41 140 Labour Charges 0 984 1004 813 2801 Other than Labour Charges 22 126 140 288 185 1565 1114 1461 4325 As could be seen from the chart, the amount of Rs.28.01 crores represent the labour charges paid in cash

RATNA INFRASTRUCTURE PROJECTS PVT.LTD., HYD,HYDERABAD vs. DCIT, CENTRAL CIRCLE-3, HYD, HYDERABAD

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

Deposit 0 0 0 100 100 Advance/Creditors 105 415 110 367 996 Staff Advance 58 41 0 41 140 Labour Charges 0 984 1004 813 2801 Other than Labour Charges 22 126 140 288 185 1565 1114 1461 4325 As could be seen from the chart, the amount of Rs.28.01 crores represent the labour charges paid in cash

LAXMI VENKATA KRISHNA RICE CORPORATION,NALGONDA vs. ITO, WARD-1, SURYAPET

In the result, the appeal filed by the assessee company is allowed in terms of our aforesaid observations

Bench: SHRI RAVISH SOOD, HON'BLE (Judicial Member), SHRI MADHUSUDAN SAWDIA HON'BLE (Accountant Member)

cash deposits of Rs.66.50 lakhs made in its bank account maintained with Andhra Bank, Kodad Branch, Suryapet, therefore, the AO held the 4 Laxmi Venkata Krishna Rice Corporation vs. ITO entire amount as its unexplained money under section 69A of the Act. Thereafter, the AO vide his order passed under section 147 r.w.s 144 r.w.s 144B of the Act, dated