SABIR , SEW & PRASAD JV,HYDERABAD vs. DY. COMMISSIONER OF INCOME TAX , CIRCLE-6(1), HYDERABAD

In the result, all the appeals of the assessee are allowed

depreciation on the\nrent out premises.\n11. The ld. AO has rejected the assessee's claim of deduction u/s.\n80IA(4)(iii) of the Act for the reason that his predecessors have disallowed\nthe claim of the assessee for the earlier years and has extensively relied\non the same. It is observed that the assessee

SABIR, SEW 7 PRASAD JV,HYDERABAD vs. DY. COMMISSIONER OF INCOME TAX , CIRCLE-6(1), HYDERABAD

In the result, all the appeals of the assessee are allowed

depreciation on the\nrent out premises.\n\n11.\nThe ld. AO has rejected the assessee's claim of deduction u/s.\n80IA(4)(iii) of the Act for the reason that his predecessors have disallowed\nthe claim of the assessee for the earlier years and has extensively relied\non the same. It is observed that the assessee

SABIR, SEW & PRASAD JV,HYDERABAD vs. DY. COMMISSIONER OF INCOME TAX , CIRCLE-6(1), HYDERABAD

In the result, all the appeals of the assessee are allowed

depreciation on the\nrent out premises.\n\n11. The ld. AO has rejected the assessee's claim of deduction u/s.\n80IA(4)(iii) of the Act for the reason that his predecessors have disallowed\nthe claim of the assessee for the earlier years and has extensively relied\non the same. It is observed that the assessee

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

section 132(4) of the Act and thus, rejected the explanation of the assessee and made addition of Rs.50 lakhs towards donation from undisclosed income. 58. On appeal, the learned CIT(A) sustained the addition. 59. CA, P. Murali Mohan Rao, Learned Counsel for the Assessee submitted that, the learned CIT(A) erred in sustaining the addition towards donation from

DY. COMMISSIONER OF INCOME TAX , CIRCLE-2(2), HYDERABAD vs. TRACKS & TOWERS INFRATECH PRIVATE LIMITED(PART IX), HYDERABAD

In the result, both the appeals filed by the revenue are partly allowed

Bench: Shri Rama Kanta Panda & Shri Laliet Kumar

132 of the Act. He submitted the Tribunal in that case, placing reliance on the decision of Hon’ble Rajastan High Court in the case of Jaya Steels (India) Jodpur vs ACIT reported in 36 taxmann.com 523 has held that the assessment or reassessment made in pursuance to section 153A of the Act is not a denovo assessment and therefore

DY. COMMISSIONER OF INCOME TAX , CIRCLE-2(2), HYDERABAD vs. TRACKS & TOWERS INFRATECH PRIVATE LIMITED(PART IX), HYDERABAD

In the result, both the appeals filed by the revenue are partly allowed

Bench: Shri Rama Kanta Panda & Shri Laliet Kumar

132 of the Act. He submitted the Tribunal in that case, placing reliance on the decision of Hon’ble Rajastan High Court in the case of Jaya Steels (India) Jodpur vs ACIT reported in 36 taxmann.com 523 has held that the assessment or reassessment made in pursuance to section 153A of the Act is not a denovo assessment and therefore

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

Appeals are partly allowed in above terms

Bench: Shri A.M. Alankamony & Shri S.S. Godara

Depreciation [now amortization as per (CBDT Circular] and other incidental Office equipment. The entire Plant & Machinery is owned and provided by Gayatri Projects Limited only. As such, the entity is formed by transfer of Plant & Machinery previously used for any purpose and accordingly, it has not fulfilled the condition laid down in Section

ASST. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2(4), HYDERABAD vs. GAYATRI PROJECTS LIMITED , HYDERABAD

Appeals are partly allowed in above terms

Bench: Shri A.M. Alankamony & Shri S.S. Godara

Depreciation [now amortization as per (CBDT Circular] and other incidental Office equipment. The entire Plant & Machinery is owned and provided by Gayatri Projects Limited only. As such, the entity is formed by transfer of Plant & Machinery previously used for any purpose and accordingly, it has not fulfilled the condition laid down in Section

ASST. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2(4), HYDERABAD vs. GAYATRI PROJECTS LIMITED, HYDERABAD

Appeals are partly allowed in above terms

Bench: Shri A.M. Alankamony & Shri S.S. Godara

Depreciation [now amortization as per (CBDT Circular] and other incidental Office equipment. The entire Plant & Machinery is owned and provided by Gayatri Projects Limited only. As such, the entity is formed by transfer of Plant & Machinery previously used for any purpose and accordingly, it has not fulfilled the condition laid down in Section

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:

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 68 of the Act: Rs.16,19,208/-; (iv) disallowance towards TDS and VAT payable under section 43B of the Act: Rs. 6,08,694/-; and (v) addition of Rs.3

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

4 of assessee's appeal is addition\ntowards undisclosed income from land transactions of\nRs.13,00,000/-.\n39.\nWe find that, an identical issue has been\nconsidered by us in assessee's own case for the assessment\nyear 2007-2008 in ITA.No.1848/Hyd/2019. But for the\nfigures and facts, the issues involved in this appeal are\nidentical to the issue

ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE2-(2), HYDERABAD vs. SUSHEE INFRA & MINING LIMITED, HYDERABAD

In the result, appeal of the assessee in ITA No

Bench: Shri Rama Kanta Panda & Shri K. Narasimha Charyआ.अपी.सं निर्धारण वर्ा अपीलधर्थी प्रत्‍यर्थी / Ita No. / A.Y. / Appellant / Respondent

132 of the Act in the case of the assessee and the group concerns on 21/07/2016. According to the assessee, no incriminating material Page 2 of 37 M/s. Sushee Infra & Mining Limited, batch relating to the assessee was found during the course of such search. The authorities recorded the statement of the Managing Director. In the said statement, the Managing

SUSHEE INFRA & MINING LIMITED ,HYDERABAD vs. DY. COMMISSIONER OF INCOME TAX , CENTRAL CIRCLE-2(2), HYDERABAD

In the result, appeal of the assessee in ITA No

Bench: Shri Rama Kanta Panda & Shri K. Narasimha Charyआ.अपी.सं निर्धारण वर्ा अपीलधर्थी प्रत्‍यर्थी / Ita No. / A.Y. / Appellant / Respondent

132 of the Act in the case of the assessee and the group concerns on 21/07/2016. According to the assessee, no incriminating material Page 2 of 37 M/s. Sushee Infra & Mining Limited, batch relating to the assessee was found during the course of such search. The authorities recorded the statement of the Managing Director. In the said statement, the Managing

SUSHEE INFRA & MINING LIMITED,HYDERABAD vs. DY. COMMISSIONER OF INCOME TAX , CENTRAL CIRCLE-2(2), HYDERABAD

In the result, appeal of the assessee in ITA No

Bench: Shri Rama Kanta Panda & Shri K. Narasimha Charyआ.अपी.सं निर्धारण वर्ा अपीलधर्थी प्रत्‍यर्थी / Ita No. / A.Y. / Appellant / Respondent

132 of the Act in the case of the assessee and the group concerns on 21/07/2016. According to the assessee, no incriminating material Page 2 of 37 M/s. Sushee Infra & Mining Limited, batch relating to the assessee was found during the course of such search. The authorities recorded the statement of the Managing Director. In the said statement, the Managing

ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE-2(2), HYDERABAD vs. SUSHEE INFRA & MINING LIMITED, HYDERABAD

In the result, appeal of the assessee in ITA No

Bench: Shri Rama Kanta Panda & Shri K. Narasimha Charyआ.अपी.सं निर्धारण वर्ा अपीलधर्थी प्रत्‍यर्थी / Ita No. / A.Y. / Appellant / Respondent

132 of the Act in the case of the assessee and the group concerns on 21/07/2016. According to the assessee, no incriminating material Page 2 of 37 M/s. Sushee Infra & Mining Limited, batch relating to the assessee was found during the course of such search. The authorities recorded the statement of the Managing Director. In the said statement, the Managing

SUSHEE INFRA & MINING LIMITED,HYDERABAD vs. DCIT, CIRCLE -2(2), HYDERABAD

In the result, appeal of the assessee in ITA No

Bench: Shri Rama Kanta Panda & Shri K. Narasimha Charyआ.अपी.सं निर्धारण वर्ा अपीलधर्थी प्रत्‍यर्थी / Ita No. / A.Y. / Appellant / Respondent

132 of the Act in the case of the assessee and the group concerns on 21/07/2016. According to the assessee, no incriminating material Page 2 of 37 M/s. Sushee Infra & Mining Limited, batch relating to the assessee was found during the course of such search. The authorities recorded the statement of the Managing Director. In the said statement, the Managing

SUSHEE INFRA & MINING LIMITED,HYDERABAD vs. DY. COMMISSIONER OF INCOME TAX , CENTRAL CIRCLE-(2), HYDERABAD

In the result, appeal of the assessee in ITA No

Bench: Shri Rama Kanta Panda & Shri K. Narasimha Charyआ.अपी.सं निर्धारण वर्ा अपीलधर्थी प्रत्‍यर्थी / Ita No. / A.Y. / Appellant / Respondent

132 of the Act in the case of the assessee and the group concerns on 21/07/2016. According to the assessee, no incriminating material Page 2 of 37 M/s. Sushee Infra & Mining Limited, batch relating to the assessee was found during the course of such search. The authorities recorded the statement of the Managing Director. In the said statement, the Managing

SUSHEE INFRA & MINING LIMITED ,HYDERABAD vs. DY. COMMISSIONER OF INCOME TAX , CENTRAL CIRCLE-2(2), HYDERABAD

In the result, appeal of the assessee in ITA No

Bench: Shri Rama Kanta Panda & Shri K. Narasimha Charyआ.अपी.सं निर्धारण वर्ा अपीलधर्थी प्रत्‍यर्थी / Ita No. / A.Y. / Appellant / Respondent

132 of the Act in the case of the assessee and the group concerns on 21/07/2016. According to the assessee, no incriminating material Page 2 of 37 M/s. Sushee Infra & Mining Limited, batch relating to the assessee was found during the course of such search. The authorities recorded the statement of the Managing Director. In the said statement, the Managing

ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE2-(2), HYDERABAD vs. SUSHEE INFRA & MINING LIMITED, HYDERABAD

In the result, appeal of the assessee in ITA No

Bench: Shri Rama Kanta Panda & Shri K. Narasimha Charyआ.अपी.सं निर्धारण वर्ा अपीलधर्थी प्रत्‍यर्थी / Ita No. / A.Y. / Appellant / Respondent

132 of the Act in the case of the assessee and the group concerns on 21/07/2016. According to the assessee, no incriminating material Page 2 of 37 M/s. Sushee Infra & Mining Limited, batch relating to the assessee was found during the course of such search. The authorities recorded the statement of the Managing Director. In the said statement, the Managing