ANIRUDH VENKATA RAGI ,HYDERABAD vs. INCOME TAX OFFICER, WARD-4(2), HYDERABAD

In the result, appeal of the assessee is dismissed

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

disallow the exemption under section 10(38) of the Act and to treat the long term capital gains as income from un-explained source. Assessee contended that he realized the long term capital gains by transfer of capital asset and, therefore, in terms of section 10(38) of the Act, he is entitled to claim exemption. Page

MYLAN LABORATORIES LIMITED ,HYDERABAD vs. DY. COMMISSIONER OF INCOME TAX , CIRCLE-16(2), HYDERABAD

In the result, appeal of the assessee is partly allowed

Bench: Smt. P. Madhavi Devi & Shri S. Rifaur Rahman

natural justice and the provisions of the Act, and are devoid of merits and are contrary to facts on record and applicable law, and proceedings were completed without adequate inquiries and as such the orders are liable to be quashed. 2. Disallowance

DY. COMMISSIONER OF INCOME TAX , CIRCLE-16(2), HYDERABAD vs. MYLAN LABORATORIES LIMITED , HYDERABAD

In the result, appeal of the assessee is partly allowed

Bench: Smt. P. Madhavi Devi & Shri S. Rifaur Rahman

natural justice and the provisions of the Act, and are devoid of merits and are contrary to facts on record and applicable law, and proceedings were completed without adequate inquiries and as such the orders are liable to be quashed. 2. Disallowance

F5 NETWORKS INNOVATION PRIVATE LIMITED,HYDERABAD vs. INCOME TAX OFFICER, WARD-17(1), HYDERABAD

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

Bench: Shri Vijay Pal Rao & Shri Madhusudan Sawdia

disallowance of gratuity expenses under section 43B of the Act by the CPC and learned DRP failure to adjudicate CPC adjustments by stating that CPC adjustments are independent of scrutiny assessments. Additionally, the AO violated the principles of natural justice

VEERA REDDY POSHAM,NALGONDA vs. ACIT, CENTRAL CIRCLE1(1), HYDERABAD

In the result, ITA.No.1830/Hyd

Bench: Shri Vijay Pal Rao & Shri Madhusudan Sawdiaआ.अपी.सं /Ita.Nos.1829 & 1830/Hyd/2025 Assessment Years 2020-2021 & 2022-2023 Veera Reddy Posham, The Acit, Nalgonda – 508 246 Central Circle-1(1), Vs. Telangana. Hyderabad. Telangana. Pan Aijpp0376P (Applicant) (Respondent) -None- िनधा"रती "ारा/Assessee By : राज" व "ारा/Revenue By : Dr. Sachin Kumar, Sr. Ar सुनवाई की तारीख/Date Of Hearing: 09.03.2026 घोषणा की तारीख/Pronouncement: 13.03.2026 आदेश/Order Per Vijay Pal Rao:

natural justice.  The order of the learned CIT(A) is non-speaking, cryptic, and contrary to the settled law that every appellate order must deal with each ground with reasons. 4 ITA.Nos.1829 & 1830/Hyd./2025 D. Disallowance

MUSADDILAL JEWELLERS PRIVATE LIMITED ,HYDERABAD vs. ACIT, CIRCLE-16(2), HYDERABAD

In the result, appeal of the assessee is allowed

Bench: Shri Laliet Kumar, Hon’Ble & Shri Madhusudan Sawdia, Hon’Bleआयकर अपील सं./ I.T.A. No.272/Hyd/2023 ("नधा"रण वष" / Assessment Year:2013-14) Musaddilal Jewellers Private Vs. Acit, Limited, Circle-16(2), Hyderabad. Hyderabad. Pan: Aaecm1213A (अपीलाथ"/ Appellant) (""यथ"/ Respondent) अपीलाथ" क" ओर से/ Appellant By : Ca Bhupesh Kumar Dand ""याथ" क" ओर से / Respondent By : Shri Rahul Singhania, Dr

disallowed the purchases made by the assessee from the two entities namely M/s. Ankita Exports and M/s. Pankaj Exports. It was also submitted that the Ld. AO has not verified as to what had happened to the transactions made in the hands of the M/s. Ankita Exports and M/s. Pankaj Exports. It was the contention of the assessee that

SNR AVENUES PRIVATE LIMITED ,HYDERABAD vs. INCOME TAX OFFICERS ,WARD -3(3), HYDERABAD

In the result, the appeal of the assessee stands partly

Bench: Shri Inturi Rama Rao & Shri Laliet Kumarvs. M/S. Snr Avenues Pvt. Income Tax Officer, Ltd., Hyderabad. Ward 3(3), Hyderabad. Pan Aapcs3892M Appellant Respondent Appellant By : Shri T. Chaitanya Kumar, Adv. Respondent By : D. Komali Krishna, Cit-Dr. Date Of Hearing : 28.07.2022. Date Of Pronouncement : 29.07.2022. O R D E R Per Shri Inturi Rama Rao, A.M. : This Appeal Filed By The Assessee Is Directed Against The Order Of The Learned Pr. Commissioner Of Income Tax (Appeals)-3, Hyderabad Dt.30.03.2020 For The Assessment Year 2015-16. 2. The Assessee Raised The Following Grounds :

natural justice. Therefore, the same is invalid. 5. On the facts and circumstances of the case, the learned Pr. CIT has erred both on facts and in law in ignoring the fact that the proceeding under Section 263 cannot be used for substituting opinion of the A.O. by that of the CIT. 6. The learned Pr. Commissioner erred in setting

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

justice. 12. Without prejudice to the above grounds, the Ld. CIT(A) ought to have appreciated the fact that both the addition of Rs. 5,00,00,000/- made in original assessment as well as the addition of Rs. 440,00,000/- made in search assessment are towards excess cash payment. 13 Without prejudice to the above grounds

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

justice. 12. Without prejudice to the above grounds, the Ld. CIT(A) ought to have appreciated the fact that both the addition of Rs. 5,00,00,000/- made in original assessment as well as the addition of Rs. 440,00,000/- made in search assessment are towards excess cash payment. 13 Without prejudice to the above grounds

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

justice. 12. Without prejudice to the above grounds, the Ld. CIT(A) ought to have appreciated the fact that both the addition of Rs. 5,00,00,000/- made in original assessment as well as the addition of Rs. 440,00,000/- made in search assessment are towards excess cash payment. 13 Without prejudice to the above grounds

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

justice. 12. Without prejudice to the above grounds, the Ld. CIT(A) ought to have appreciated the fact that both the addition of Rs. 5,00,00,000/- made in original assessment as well as the addition of Rs. 440,00,000/- made in search assessment are towards excess cash payment. 13 Without prejudice to the above grounds

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

justice. 12. Without prejudice to the above grounds, the Ld. CIT(A) ought to have appreciated the fact that both the addition of Rs. 5,00,00,000/- made in original assessment as well as the addition of Rs. 440,00,000/- made in search assessment are towards excess cash payment. 13 Without prejudice to the above grounds

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

justice. 12. Without prejudice to the above grounds, the Ld. CIT(A) ought to have appreciated the fact that both the addition of Rs. 5,00,00,000/- made in original assessment as well as the addition of Rs. 440,00,000/- made in search assessment are towards excess cash payment. 13 Without prejudice to the above grounds

DY. COMMISSIONER OF INCOME TAX , CENTRAL CIRCLE-1(3), HYDERABAD vs. ASR ENGINEERING AND PROJECTS LIMITED, HYDERABAD

Appeal is partly allowed in above terms

Bench: Shri A.M. Alankamony & Shri S.S. Godaraassessment Year: 2014-15

nature of business and the fact that major expenses are paid through cheques, a disallowance of 2% would meet the ends of justice

VENKATARAMA SATYA SURYA NARAYANA MURTHY RAJU SAGI,HYDERABAD vs. ITO, WARD-6(1), HYDERABAD

In the result, the appeal filed by the assessee is allowed for statistical purposes

Bench: Shri Vijay Pal Rao & Shri Madhusudan Sawdiaआ.अपी.सं /Ita No.788/Hyd/2025 (निर्धारण वर्ा/Assessment Year:2018-19) Shri Venkatarama Satya Surya Income Tax Officer, Vs. Ward-6(1), Hyderabad. Narayana Murthy Raju Sagi, Hyderabad. Pan:Athps0867M (Appellant) (Respondent) निर्धाररती द्वधरध/Assessee By: Shri A.V. Raghuram & Shri P. Vinod, Advocates रधजस् व द्वधरध/Revenue By: Shri Narender Kumar Naik, Cit-Dr सुिवधई की तधरीख/Date Of Hearing: 23/07/2025 घोर्णध की तधरीख/Pronouncement: 08/08/2025 आदेश/Order Per Madhusudan Sawdia, A.M. : This Appeal Is Filed By Shri Venkatarama Satya Surya Narayana Murthy Raju Sagi (“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 30.04.2025 For The A.Y. 2018-19. 2. The Assessee Has Raised The Following Grounds Of Appeal :

natural justice. It was further submitted that the disallowance has been made without properly examining the merits, and hence the matter

ASST. COMMISSIONER OF INCOME TAX, CIRCLE-4(1)., HYDERABAD vs. SUPER DAIRY FARM., HYDERABAD

Bench: Shri R.K. Panda & Shri Laliet Kumarआ.अपी.सं / Ita Nos.1287 & 1288/Hyd/2017 (निर्धारण वर्ष / Assessment Years: 2012-13 & 2013-14) Super Dairy Farm, Vs. The Assistant Commissioner Of Hyderabad. Income Tax, Circle – 4(1), Hyderabad. Pan : Aajfs7269L. अपीलार्थी / Appellant प्रत्‍यर्थी / Respondent आ.अपी.सं / Ita No.1265/Hyd/2017 (निर्धारण वर्ष / Assessment Year: 2013-14) The Assistant Vs. Super Dairy Farm, Commissioner Of Income Hyderabad. Tax, Circle – 4(1), Hyderabad. Pan : Aajfs7269L. अपीलार्थी / Appellant प्रत्‍यर्थी / Respondent

disallowances have been done by the ld.CIT(A) without issuing any notice for enhancement and thereby violated the principles of natural justice

SUPER DAIRY FARM.,HYDERABAD vs. DY. COMMISSIONER OF INCOME TAX, CIRCLE-4(1)., HYDERABAD

Bench: Shri R.K. Panda & Shri Laliet Kumarआ.अपी.सं / Ita Nos.1287 & 1288/Hyd/2017 (निर्धारण वर्ष / Assessment Years: 2012-13 & 2013-14) Super Dairy Farm, Vs. The Assistant Commissioner Of Hyderabad. Income Tax, Circle – 4(1), Hyderabad. Pan : Aajfs7269L. अपीलार्थी / Appellant प्रत्‍यर्थी / Respondent आ.अपी.सं / Ita No.1265/Hyd/2017 (निर्धारण वर्ष / Assessment Year: 2013-14) The Assistant Vs. Super Dairy Farm, Commissioner Of Income Hyderabad. Tax, Circle – 4(1), Hyderabad. Pan : Aajfs7269L. अपीलार्थी / Appellant प्रत्‍यर्थी / Respondent

disallowances have been done by the ld.CIT(A) without issuing any notice for enhancement and thereby violated the principles of natural justice

SUPER DAIRY FARM.,HYDERABAD vs. DY. COMMISSIONER OF INCOME TAX, CIRCLE-4(1)., HYDERABAD

Bench: Shri R.K. Panda & Shri Laliet Kumarआ.अपी.सं / Ita Nos.1287 & 1288/Hyd/2017 (निर्धारण वर्ष / Assessment Years: 2012-13 & 2013-14) Super Dairy Farm, Vs. The Assistant Commissioner Of Hyderabad. Income Tax, Circle – 4(1), Hyderabad. Pan : Aajfs7269L. अपीलार्थी / Appellant प्रत्‍यर्थी / Respondent आ.अपी.सं / Ita No.1265/Hyd/2017 (निर्धारण वर्ष / Assessment Year: 2013-14) The Assistant Vs. Super Dairy Farm, Commissioner Of Income Hyderabad. Tax, Circle – 4(1), Hyderabad. Pan : Aajfs7269L. अपीलार्थी / Appellant प्रत्‍यर्थी / Respondent

disallowances have been done by the ld.CIT(A) without issuing any notice for enhancement and thereby violated the principles of natural justice