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528 results for “disallowance”+ Cash Depositclear

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Key Topics

Addition to Income93Disallowance55Cash Deposit52Section 143(3)51Section 13250Section 153A47Section 153C43Section 6842Section 143(2)38Section 147

ORBIT VENTURES,HYDERABAD vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-3(4), HYDERABAD

In the result, the appeal of Revenue in ITA

ITA 10/HYD/2021[2012-13]Status: DisposedITAT Hyderabad17 Oct 2022AY 2012-13

Bench: Before Shri Rama Kanta Panda & Shri Laliet Kumar

For Appellant: Shri P. Murali Mohan Rao, C.AFor Respondent: Shri M. Satish – CIT-DR
Section 143(3)Section 153CSection 234ASection 271(1)(c)

disallowance on merits. 2. The Ld. CIT (A) ought to have appreciated that the provisions of section 153C of the Act is not applicable to the year under reference as the same is beyond the period of six years preceding the financial year in which the search took place. 3. The Ld. CIT(A) erred in not adjudicating the legal

Showing 1–20 of 528 · Page 1 of 27

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25
Deduction25
Section 142(1)23

ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE3-(4), HYDERABAD vs. ORBIT VENTURES, HYDERABAD

In the result, the appeal of Revenue in ITA

ITA 34/HYD/2021[2011-12]Status: DisposedITAT Hyderabad17 Oct 2022AY 2011-12

Bench: Before Shri Rama Kanta Panda & Shri Laliet Kumar

For Appellant: Shri P. Murali Mohan Rao, C.AFor Respondent: Shri M. Satish – CIT-DR
Section 143(3)Section 153CSection 234ASection 271(1)(c)

disallowance on merits. 2. The Ld. CIT (A) ought to have appreciated that the provisions of section 153C of the Act is not applicable to the year under reference as the same is beyond the period of six years preceding the financial year in which the search took place. 3. The Ld. CIT(A) erred in not adjudicating the legal

ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE 3(4), HYDERABAD vs. ORBIT VENTURES, HYDERABAD

In the result, the appeal of Revenue in ITA

ITA 35/HYD/2021[2012-13]Status: DisposedITAT Hyderabad17 Oct 2022AY 2012-13

Bench: Before Shri Rama Kanta Panda & Shri Laliet Kumar

For Appellant: Shri P. Murali Mohan Rao, C.AFor Respondent: Shri M. Satish – CIT-DR
Section 143(3)Section 153CSection 234ASection 271(1)(c)

disallowance on merits. 2. The Ld. CIT (A) ought to have appreciated that the provisions of section 153C of the Act is not applicable to the year under reference as the same is beyond the period of six years preceding the financial year in which the search took place. 3. The Ld. CIT(A) erred in not adjudicating the legal

ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-3(4), HYDERABAD vs. ORBIT VENTURES, HYDERABAD

In the result, the appeal of Revenue in ITA

ITA 36/HYD/2021[2017-18]Status: DisposedITAT Hyderabad17 Oct 2022AY 2017-18

Bench: Before Shri Rama Kanta Panda & Shri Laliet Kumar

For Appellant: Shri P. Murali Mohan Rao, C.AFor Respondent: Shri M. Satish – CIT-DR
Section 143(3)Section 153CSection 234ASection 271(1)(c)

disallowance on merits. 2. The Ld. CIT (A) ought to have appreciated that the provisions of section 153C of the Act is not applicable to the year under reference as the same is beyond the period of six years preceding the financial year in which the search took place. 3. The Ld. CIT(A) erred in not adjudicating the legal

ORBIT VENTURES,HYDERABAD vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-3(4), HYDERABAD

In the result, the appeal of Revenue in ITA

ITA 9/HYD/2021[2011-12]Status: DisposedITAT Hyderabad17 Oct 2022AY 2011-12

Bench: Before Shri Rama Kanta Panda & Shri Laliet Kumar

For Appellant: Shri P. Murali Mohan Rao, C.AFor Respondent: Shri M. Satish – CIT-DR
Section 143(3)Section 153CSection 234ASection 271(1)(c)

disallowance on merits. 2. The Ld. CIT (A) ought to have appreciated that the provisions of section 153C of the Act is not applicable to the year under reference as the same is beyond the period of six years preceding the financial year in which the search took place. 3. The Ld. CIT(A) erred in not adjudicating the legal

ORBIT VENTURES,HYDERABAD vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-3(4), HYDERABAD

In the result, the appeal of Revenue in ITA

ITA 13/HYD/2021[2017-18]Status: DisposedITAT Hyderabad17 Oct 2022AY 2017-18

Bench: Before Shri Rama Kanta Panda & Shri Laliet Kumar

For Appellant: Shri P. Murali Mohan Rao, C.AFor Respondent: Shri M. Satish – CIT-DR
Section 143(3)Section 153CSection 234ASection 271(1)(c)

disallowance on merits. 2. The Ld. CIT (A) ought to have appreciated that the provisions of section 153C of the Act is not applicable to the year under reference as the same is beyond the period of six years preceding the financial year in which the search took place. 3. The Ld. CIT(A) erred in not adjudicating the legal

MADHUSUDAN REDDY PASHAM,HYDERABAD vs. ACIT, CIRCLE-9(1),, HYDERABAD

In the result, the appeal of assessee in ITA

ITA 428/HYD/2025[2007-08]Status: DisposedITAT Hyderabad10 Dec 2025AY 2007-08

Bench: Shri Manjunatha G & Shri Ravish Sood

For Appellant: CA, P. Murali Mohan RaoFor Respondent: Sri A.P. Babu, Sr. A.R
Section 132(4)Section 37(1)

Disallowance of loss 3,35,01,000 -- 2008 4. Undisclosed Profit 12 ITA.Nos.427, 428 & 429 /Hyd./2025 earned out of real 80,00,000 80,00,000 estate transaction 5. Unexplained cash credits u/sec.68 of the 2,09,64,300 2,09,64,300 IT Act 1. Unexplained investment/deficit 1,30,00,000 2,03,91,600 cash balance

MADHUSUDAN REDDY PASHAM,HYDERABAD vs. ACIT, CIRCLE-9(1),, HYDERABAD

In the result, the appeal of assessee in ITA

ITA 429/HYD/2025[2008-09]Status: DisposedITAT Hyderabad10 Dec 2025AY 2008-09

Bench: Shri Manjunatha G & Shri Ravish Sood

For Appellant: CA, P. Murali Mohan RaoFor Respondent: Sri A.P. Babu, Sr. A.R
Section 132(4)Section 37(1)

Disallowance of loss 3,35,01,000 -- 2008 4. Undisclosed Profit 12 ITA.Nos.427, 428 & 429 /Hyd./2025 earned out of real 80,00,000 80,00,000 estate transaction 5. Unexplained cash credits u/sec.68 of the 2,09,64,300 2,09,64,300 IT Act 1. Unexplained investment/deficit 1,30,00,000 2,03,91,600 cash balance

MADHUSUDAN REDDY PASHAM,HYDERABAD vs. ACIT, CIRCLE-9(1), HYDERABAD

In the result, the appeal of assessee in ITA

ITA 427/HYD/2025[2006-07]Status: DisposedITAT Hyderabad10 Dec 2025AY 2006-07

Bench: Shri Manjunatha G & Shri Ravish Sood

For Appellant: CA, P. Murali Mohan RaoFor Respondent: Sri A.P. Babu, Sr. A.R
Section 132(4)Section 37(1)

Disallowance of loss 3,35,01,000 -- 2008 4. Undisclosed Profit 12 ITA.Nos.427, 428 & 429 /Hyd./2025 earned out of real 80,00,000 80,00,000 estate transaction 5. Unexplained cash credits u/sec.68 of the 2,09,64,300 2,09,64,300 IT Act 1. Unexplained investment/deficit 1,30,00,000 2,03,91,600 cash balance

ITO., WARD -6(1), HYDERABAD vs. SIDHI JEWELLERS, HYDERABAD

In the result, the appeal filed by the assessee and the appeal filed by the Revenue are dismissed

ITA 729/HYD/2024[2015-16]Status: DisposedITAT Hyderabad25 Feb 2025AY 2015-16

Bench: Shri Laliet Kumar, Hon’Ble & Shri G. Manjunatha, Hon’Bleआ.अपी.सं / Ita No.729 & 755/Hyd/2024 (निर्धारण वर्ा / Assessment Years: 2015-16 & 2017-18) The Income Tax Officer, Vs. Sidhi Jewellers, Ward 6(1), Hyderabad. Hyderabad.. Pan No.Aagfs4330P. अपीलार्थी / Appellant प्रत्‍यर्थी / Respondent आ.अपी.सं / Ita Nos.750 & 751/Hyd/2024 (निर्धारण वर्ा / Assessment Years: 2015-16 & 2017-18) Sidhi Jewellers, Vs. The Income Tax Officer, Hyderabad. Ward 6(1), Hyderabad. Pan No.Aagfs4330P. अपीलार्थी / Appellant प्रत्‍यर्थी / Respondent निर्धाररती द्वधरध/Assessee By: Shri S. Ramarao, Advocate. रधजस्‍व द्वधरध/Revenue By: Shri B. Bala Krishna, Cit-Dr.

For Appellant: Shri S. Ramarao, AdvocateFor Respondent: Shri B. Bala Krishna, CIT-DR
Section 148Section 148A

cash deposits of Rs.3,78,35,000/- is remained unexplained as inference drawn by the AO of disallowing cash deposits

SIDHI JEWELLERS,HYDERABAD vs. ITO., WARD-6(1), HYDERABAD

In the result, the appeal filed by the assessee and the appeal filed by the Revenue are dismissed

ITA 750/HYD/2024[2015-16]Status: DisposedITAT Hyderabad25 Feb 2025AY 2015-16

Bench: Shri Laliet Kumar, Hon’Ble & Shri G. Manjunatha, Hon’Bleआ.अपी.सं / Ita No.729 & 755/Hyd/2024 (निर्धारण वर्ा / Assessment Years: 2015-16 & 2017-18) The Income Tax Officer, Vs. Sidhi Jewellers, Ward 6(1), Hyderabad. Hyderabad.. Pan No.Aagfs4330P. अपीलार्थी / Appellant प्रत्‍यर्थी / Respondent आ.अपी.सं / Ita Nos.750 & 751/Hyd/2024 (निर्धारण वर्ा / Assessment Years: 2015-16 & 2017-18) Sidhi Jewellers, Vs. The Income Tax Officer, Hyderabad. Ward 6(1), Hyderabad. Pan No.Aagfs4330P. अपीलार्थी / Appellant प्रत्‍यर्थी / Respondent निर्धाररती द्वधरध/Assessee By: Shri S. Ramarao, Advocate. रधजस्‍व द्वधरध/Revenue By: Shri B. Bala Krishna, Cit-Dr.

For Appellant: Shri S. Ramarao, AdvocateFor Respondent: Shri B. Bala Krishna, CIT-DR
Section 148Section 148A

cash deposits of Rs.3,78,35,000/- is remained unexplained as inference drawn by the AO of disallowing cash deposits

SIDHI JEWELLERS,HYDERABAD vs. ITO., WARD-6(1), HYDERABAD

In the result, the appeal filed by the assessee and the appeal filed by the Revenue are dismissed

ITA 751/HYD/2024[2017-18]Status: DisposedITAT Hyderabad25 Feb 2025AY 2017-18

Bench: Shri Laliet Kumar, Hon’Ble & Shri G. Manjunatha, Hon’Bleआ.अपी.सं / Ita No.729 & 755/Hyd/2024 (निर्धारण वर्ा / Assessment Years: 2015-16 & 2017-18) The Income Tax Officer, Vs. Sidhi Jewellers, Ward 6(1), Hyderabad. Hyderabad.. Pan No.Aagfs4330P. अपीलार्थी / Appellant प्रत्‍यर्थी / Respondent आ.अपी.सं / Ita Nos.750 & 751/Hyd/2024 (निर्धारण वर्ा / Assessment Years: 2015-16 & 2017-18) Sidhi Jewellers, Vs. The Income Tax Officer, Hyderabad. Ward 6(1), Hyderabad. Pan No.Aagfs4330P. अपीलार्थी / Appellant प्रत्‍यर्थी / Respondent निर्धाररती द्वधरध/Assessee By: Shri S. Ramarao, Advocate. रधजस्‍व द्वधरध/Revenue By: Shri B. Bala Krishna, Cit-Dr.

For Appellant: Shri S. Ramarao, AdvocateFor Respondent: Shri B. Bala Krishna, CIT-DR
Section 148Section 148A

cash deposits of Rs.3,78,35,000/- is remained unexplained as inference drawn by the AO of disallowing cash deposits

ITO., WARD -6(1), HYDERABAD vs. SIDHI JEWELLERS, HYDERABAD

In the result, the appeal filed by the assessee and the appeal filed by the Revenue are dismissed

ITA 755/HYD/2024[2017-18]Status: DisposedITAT Hyderabad25 Feb 2025AY 2017-18

Bench: Shri Laliet Kumar, Hon’Ble & Shri G. Manjunatha, Hon’Bleआ.अपी.सं / Ita No.729 & 755/Hyd/2024 (निर्धारण वर्ा / Assessment Years: 2015-16 & 2017-18) The Income Tax Officer, Vs. Sidhi Jewellers, Ward 6(1), Hyderabad. Hyderabad.. Pan No.Aagfs4330P. अपीलार्थी / Appellant प्रत्‍यर्थी / Respondent आ.अपी.सं / Ita Nos.750 & 751/Hyd/2024 (निर्धारण वर्ा / Assessment Years: 2015-16 & 2017-18) Sidhi Jewellers, Vs. The Income Tax Officer, Hyderabad. Ward 6(1), Hyderabad. Pan No.Aagfs4330P. अपीलार्थी / Appellant प्रत्‍यर्थी / Respondent निर्धाररती द्वधरध/Assessee By: Shri S. Ramarao, Advocate. रधजस्‍व द्वधरध/Revenue By: Shri B. Bala Krishna, Cit-Dr.

For Appellant: Shri S. Ramarao, AdvocateFor Respondent: Shri B. Bala Krishna, CIT-DR
Section 148Section 148A

cash deposits of Rs.3,78,35,000/- is remained unexplained as inference drawn by the AO of disallowing cash deposits

ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE-2(4), HYDERABAD vs. VASUDEVA REALTORS PRIVATE LIMITED, HYDERABAD

In the result, the appeal filed by the assessee and the appeal filed by the Revenue are dismissed

ITA 729/HYD/2020[2014-15]Status: DisposedITAT Hyderabad07 Jan 2025AY 2014-15

Bench: Shri Laliet Kumar, Hon’Ble & Shri G. Manjunatha, Hon’Bleआ.अपी.सं / Ita No.729 & 755/Hyd/2024 (निर्धारण वर्ा / Assessment Years: 2015-16 & 2017-18) The Income Tax Officer, Vs. Sidhi Jewellers, Ward 6(1), Hyderabad. Hyderabad.. Pan No.Aagfs4330P. अपीलार्थी / Appellant प्रत्‍यर्थी / Respondent आ.अपी.सं / Ita Nos.750 & 751/Hyd/2024 (निर्धारण वर्ा / Assessment Years: 2015-16 & 2017-18) Sidhi Jewellers, Vs. The Income Tax Officer, Hyderabad. Ward 6(1), Hyderabad. Pan No.Aagfs4330P. अपीलार्थी / Appellant प्रत्‍यर्थी / Respondent निर्धाररती द्वधरध/Assessee By: Shri S. Ramarao, Advocate. रधजस्‍व द्वधरध/Revenue By: Shri B. Bala Krishna, Cit-Dr.

For Appellant: Shri S. Ramarao, AdvocateFor Respondent: Shri B. Bala Krishna, CIT-DR
Section 148Section 148A

cash deposits of Rs.3,78,35,000/- is remained unexplained as inference drawn by the AO of disallowing cash deposits

MANOJ KUMAR CHOWRAH,HYDERABAD vs. INCOME TAX OFFICER, WARD-4(1), HYDERABAD

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

ITA 1614/HYD/2025[2017-18]Status: DisposedITAT Hyderabad21 Jan 2026AY 2017-18

Bench: SHRI G. MANJUNATHA, HON’BLE (Accountant Member), SHRI RAVISH SOOD, HON’BLE (Judicial Member)

Section 69A

disallowed cost of improvement of Rs. 1,00,000/- and added back to the total income of the assessee. 4. Aggrieved by the assessment order, the assessee preferred an appeal before the Ld. CIT(A). 5. Before the Ld. CIT(A), the assessee explained the source for cash deposit

CREAMLINE DAIRY PRODUCTS LIMITED,HYDERABAD vs. DCIT., CIRCLE-1(1), HYDERABAD

In the result, appeal ITA

ITA 1157/HYD/2024[2018-19]Status: DisposedITAT Hyderabad16 Jul 2025AY 2018-19

Bench: Shri Vijay Pal Rao & Shri Manjunatha G

For Appellant: CA, K C Devdas And CA C Maheshwar ReddyFor Respondent: Sri Narender Kumar Naik, CIT-DR
Section 139(1)Section 142(1)Section 143(2)Section 143(3)Section 80J

disallowance of bad debts written-off at Rs.1,01,75,503/- and addition towards cash deposit into bank account during

DCIT., CIRCLE-1(1), HYDERABAD vs. CREAMLINE DAIRY PRODUCTS LIMITED, HYDERABAD

In the result, appeal ITA

ITA 1183/HYD/2024[2017-18]Status: DisposedITAT Hyderabad16 Jul 2025AY 2017-18

Bench: Shri Vijay Pal Rao & Shri Manjunatha G

For Appellant: CA, K C Devdas And CA C Maheshwar ReddyFor Respondent: Sri Narender Kumar Naik, CIT-DR
Section 139(1)Section 142(1)Section 143(2)Section 143(3)Section 80J

disallowance of bad debts written-off at Rs.1,01,75,503/- and addition towards cash deposit into bank account during

CREAMLINE DAIRY PRODUCTS LIMITED,HYDERABAD vs. ACIT., CIRCLE-1(2), HYDERABAD

In the result, appeal ITA

ITA 1156/HYD/2024[2017-18]Status: DisposedITAT Hyderabad16 Jul 2025AY 2017-18

Bench: Shri Vijay Pal Rao & Shri Manjunatha G

For Appellant: CA, K C Devdas And CA C Maheshwar ReddyFor Respondent: Sri Narender Kumar Naik, CIT-DR
Section 139(1)Section 142(1)Section 143(2)Section 143(3)Section 80J

disallowance of bad debts written-off at Rs.1,01,75,503/- and addition towards cash deposit into bank account during

ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE3-(1), HYDERABAD vs. VAISHNAVI BULLION PRIVATE LIMITED, HYDERABAD

In the result, we uphold the addition of Rs

ITA 58/HYD/2021[2017-18]Status: DisposedITAT Hyderabad28 Nov 2022AY 2017-18

Bench: Before Shri Rama Kanta Panda & Shri Laliet Kumar

For Appellant: Shri S.K. Gupta, AdvocateFor Respondent: Shri Vijay Bhaskar Reddy
Section 131Section 68

cash receipts. The advance cash receipts were prepared as per the list of names given by them by accepting advance amount. I have received nearly about 40 Crores for Mr Neel Sunder Tharad who is owner of M/s Astha Laxmi Gold and nearly 35- 37 Crores from Mr Pavan Agarwal who is the owner of M/s Balaji Gold, nearly

MUSADDILAL GEMS JEWELS PRIVATE LIMITED ,HYDERABAD vs. ASST. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-3(1), HYDERABAD

In the result, we uphold the addition of Rs

ITA 560/HYD/2020[2017-18]Status: DisposedITAT Hyderabad28 Nov 2022AY 2017-18

Bench: Before Shri Rama Kanta Panda & Shri Laliet Kumar

For Appellant: Shri S.K. Gupta, AdvocateFor Respondent: Shri Vijay Bhaskar Reddy
Section 131Section 68

cash receipts. The advance cash receipts were prepared as per the list of names given by them by accepting advance amount. I have received nearly about 40 Crores for Mr Neel Sunder Tharad who is owner of M/s Astha Laxmi Gold and nearly 35- 37 Crores from Mr Pavan Agarwal who is the owner of M/s Balaji Gold, nearly