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:

disallowance towards TDS and VAT payable under section 43B of the Act: Rs. 6,08,694/-; and (v) addition of Rs.3,34,246/- on account of estimated profit on undisclosed sales: Rs.3,34,246/-, but at the same time declined the assessee’s claim regarding the validity of jurisdiction that was assumed by the AO, while initiating proceedings under section

ASST. DIRECTOR OF IT (EXEMP)-II,, HYDERABAD vs. ACTION FOR WELFARE AND AWAKENING IN RURAL ENVIRONMENT (AWARE), HYDERABAD

In the result, the C.O. filed by the assessee is partly allowed for statistical purposes

Bench: Shri Vijay Pal Rao & Shri Madhusudan Sawdiaआ.अपी.सं /Ita No.709/Hyd/2012 ("नधा"रण वष"/Assessment Year:1995-96) Asst. Director Of Income Tax Vs. Action For Welfare & (Exemptions)-Ii, Awakening In Rural Hyderabad. Environment (Aware), Shantivanam, Nagarjuna Sagar Road, Hyderabad. Pan: Aaata2338R (Appellant) (Respondent) C.O. No.138/Hyd/2012 (In आ.अपी.सं /Ita No.709/Hyd/2012) ("नधा"रण वष"/Assessment Year:1995-96) Asst. Director Of Income Tax Vs. Action For Welfare & (Exemptions)-Ii, Awakening In Rural Hyderabad. Environment (Aware), Pragati Bhavan, D.No.5-9- 24/78, Lake Hill Road, Adarshnagar, Hyderabad- 500463. Pan: Aaata2338R (Respondent/Cross Objector) (Appellant In Appeal) "नधा"रती "वारा/Assessee By: Shri S. Rama Rao, Advocate राज" व "वारा/Revenue By:: Ms. U. Mini Chandran, Cit-Dr सुनवाई क" तार"ख/Date Of Hearing: 08/01/2026 घोषणा क" तार"ख/Pronouncement: 13/02/2026

disallowing the exemption claimed by the assessee u/s.11. 7. The decision the CIT(A) is erroneous both in facts and in law that the A.O. denied exemption against the income earned for the A.Ys. 1991-92, 1992-93 and 1994-95 and accordingly, the same can not be considered as accumulation u/s.11(2) of the 1.T.Act. The Id.CIT(A) failed

ITO, WARD-3(2), HYD, HYDERABAD vs. R.K. INFRA & ENGINEERING (INDIA) PVT.LTD., HYD, HYDERABAD

In the result, appeal of the revenue and the CO of the assessee are dismissed

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

246 (Kerala), in which, the Hon’ble Court has decided that amendment to section 40(a)(ia) is prospective in nature, while, the assessee has relied on the decision of the Hon’ble Delhi High Court in the case of CIT Vs. Ansal Land Mark Township (P) Ltd., 377 ITR 635 (Delhi), in which, the Hon’ble Court adjudicated that

RAMKY INFRASTRUCTURE LIMITED, HYDERABAD,HYDERABAD vs. JCIT, CIRCLE-3(1), HYDERABAD, HYDERABAD

In the result, appeal filed by the assessee is allowed

Bench: Shri R.K. Panda & Shri Laliet Kumarassessment Year: 2009-10 Ramky Infrastructure Ltd, Vs. Joint Commissioner Of Hyderabad. Income Tax, Pan:Aaacr8627B Circle 3(1), Hyderabad. (Appellant) (Respondent) Assessee By: Shri A.V. Raghuram. Revenue By: Shri Jeevan Lal Lavidiya, Dr Date Of Hearing: 15/11/2022 Date Of Pronouncement: 28/11/2022 O R D E R Per Laliet Kumar, J.M

disallowed claim to an extent of Rs.4,74,2747. 7. It is submitted that the assessment passed on 11.11.2011 under section 143(3) of the Act by the AO got merged with the subsequent reassessment order passed subsequently on 31.03.2015 under section 143(3) rws 153A of the Act. It is further submitted that the order passed under section

ADAMA INDIA PRIVATE LIMITED ,HYDERABAD vs. INCOME TAX OFFICER, WARD-1(3), HYDERABAD

In the result, appeal of the assessee is partly allowed

Bench: Smt. P. Madhavi Devi & Shri S. Rifaur Rahmanassessment Year: 2014-15 Adama India Pvt. Ltd., Vs. Income-Tax Officer, Hyderabad. Ward – 1(3), Hyderabad. Pan – Aabcm 09294F (Appellant) (Respondent) Assessee By : Shri Raghunathan S. Revenue By : Shri Y.V.S.T. Sai Date Of Hearing : 09-04-2019 Date Of Pronouncement : 03-07-2019 O R D E R

section 14A of the Income TaxAct, 1961 ('the Act') read with Rule 8D of the Income-tax Rules, 1962 ('the Rules') for disallowing interest expenditure amounting to INR 2,915,240 withtout appreciating the fact that the Assessee has not incurred any expenditure which is directly attributable towards investments in mutual funds. Facts of the case: The Company has investments

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:

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, VICE PRESIDENT : These two appeals by the Assessee are directed against the separate

MRL TRADING COMPANY,HYDERABAD vs. ITO., WARD-7(1), HYDERABAD

Bench: Shri Vijay Pal Rao & Shri Manjunatha G.आ.अपी.सं / Ita No.29/Hyd/2025

disallowance by giving the reasoning in Paras 3.5 and 3.6 as under: “3.5. That being the case question arises as to whether any person who received such SBN note after 09.11.2016 can bring it into books of account. "Here the basic principle of accountancy has to be relied upon. The money measurement concept underlines the fact that in accountancy

PRYSMIAN CAVI E SISTEMI SRL INDIA PROJECT OFFICE (FORMERLY PIRELLI CAVI SISTEMI S P A INDIA PROJECT OFFICE),HYDERABAD vs. DCIT,( INT TAXN)-2, HYDERABAD

In the result, the appeal of the assessee is allowed

246/-. While\ncomputing the total income, the Ld. AO adopted the income assessed in the\nearlier order under section 143(3) r.w.s.263 of the Act dated 20.12.2006 and\nadded the above estimated profits over and above the same. The assessee\nfiled a third appeal before the Ld. CIT(A) against this reassessment order under\nsection 143(3) r.w.s.147

K.B.ROLLING MILLS PRIVATE LIMITED ,RANGA REDDY vs. ASST. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-3(1), HYDERABAD

Appeals are allowed in above terms

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

1)(a) of the Act. The department thereafter appears to have conducted the impugned search on 29-10-2015. The Assessing Officer thereafter initiated Section 153A proceedings. The assessee filed its return(s) dt.07-06-2017. The Assessing Officer next completed his impugned Section 143(3) r.w.s.153A assessments making the foregoing three additions (supra). The first and foremost issue arises

K.B.ROLLING MILLS PRIVATE LIMITED,HYDERABAD vs. ASST. COMMISSIONER OF INCOME TAX , CENTRAL CIRCLE-3(1), HYDERABAD

Appeals are allowed in above terms

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

1)(a) of the Act. The department thereafter appears to have conducted the impugned search on 29-10-2015. The Assessing Officer thereafter initiated Section 153A proceedings. The assessee filed its return(s) dt.07-06-2017. The Assessing Officer next completed his impugned Section 143(3) r.w.s.153A assessments making the foregoing three additions (supra). The first and foremost issue arises

K.B.ROLLING MILLS PRIVATE LIMITED,RANGA REDDY vs. ASST. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-3(1), HYDERABAD

Appeals are allowed in above terms

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

1)(a) of the Act. The department thereafter appears to have conducted the impugned search on 29-10-2015. The Assessing Officer thereafter initiated Section 153A proceedings. The assessee filed its return(s) dt.07-06-2017. The Assessing Officer next completed his impugned Section 143(3) r.w.s.153A assessments making the foregoing three additions (supra). The first and foremost issue arises

K.B.ROLLING MILLS PRIVATE LIMITED ,RANGA REDDY vs. ASST. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-3(1), HYDERABAD

Appeals are allowed in above terms

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

1)(a) of the Act. The department thereafter appears to have conducted the impugned search on 29-10-2015. The Assessing Officer thereafter initiated Section 153A proceedings. The assessee filed its return(s) dt.07-06-2017. The Assessing Officer next completed his impugned Section 143(3) r.w.s.153A assessments making the foregoing three additions (supra). The first and foremost issue arises

K.B.ROLLING MILLS PRIVATE LIMITED ,RANGA REDDY vs. ASST. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-3(1), HYDERABAD

Appeals are allowed in above terms

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

1)(a) of the Act. The department thereafter appears to have conducted the impugned search on 29-10-2015. The Assessing Officer thereafter initiated Section 153A proceedings. The assessee filed its return(s) dt.07-06-2017. The Assessing Officer next completed his impugned Section 143(3) r.w.s.153A assessments making the foregoing three additions (supra). The first and foremost issue arises

K.B.ROLLING MILLS PRIVATE LIMITED,RANGA REDDY vs. ASST. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-3(1), HYDERABAD

Appeals are allowed in above terms

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

1)(a) of the Act. The department thereafter appears to have conducted the impugned search on 29-10-2015. The Assessing Officer thereafter initiated Section 153A proceedings. The assessee filed its return(s) dt.07-06-2017. The Assessing Officer next completed his impugned Section 143(3) r.w.s.153A assessments making the foregoing three additions (supra). The first and foremost issue arises

K.B.ROLLING MILLS PRIVATE LIMITED,RANGA REDDY vs. ASST. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-3(1), HYDERABAD

Appeals are allowed in above terms

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

1)(a) of the Act. The department thereafter appears to have conducted the impugned search on 29-10-2015. The Assessing Officer thereafter initiated Section 153A proceedings. The assessee filed its return(s) dt.07-06-2017. The Assessing Officer next completed his impugned Section 143(3) r.w.s.153A assessments making the foregoing three additions (supra). The first and foremost issue arises

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

Bench: Shri Vijay Pal Rao & Shri Madhusudan Sawdiaआ.अपी.सं / Ita.Nos.1829 & 1830/Hyd/2025

246 Telangana. PAN AIJPP0376P (Applicant) The ACIT, Central Circle-1(1), Hyderabad. Telangana. (Respondent) vs. निर्धारिती द्वारा/Assessee by : -None- राजस्व द्वारा /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, VICE PRESIDENT : These two appeals by the Assessee are directed against the separate

ASWIN ENTERPRISES,HYDERABAD vs. INCOME TAX OFFICER, WARD-4(1), HYDERABAD

1. The order of the learned Assessing Officer is bad in law & on facts and is against all canons of equity and natural justice. 2. The learned Assessing Officer, in disallowing the entire direct expenditure viz., commission of Rs.97,71,329, Salaries of Rs.24,46,699, travelling expenses of Rs.3,51,246 other expenses of Rs.7,48,497 and also

ASST. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(3), HYDERABAD vs. ABIR INFRASTRUCTURE PRIVATE LIMITED, HYDERABAD

In the result, the appeal of the revenue is dismissed in above terms

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahuassessment Year: 2010-11 Asst. Commissioner Of Vs. Abir Infrastructure Pvt. Income-Tax, Ltd., Hyderabad. Central Circle – 1(3), Hyderabad. Pan – Aafc3608N (Appellant) (Respondent)

Disallowances AY AY AY of expenses 2010-11 2011-12 2012-13 booked on the names of following concerns Metalpalm 27,85,29,440 5,39,49,560 Falcon Foundations 17,15,58,520 3,71,34,440 Avantika 8,15,35,400 28,22,51,050 Coastal Infra 18,65,77,018 48,48,81,603 Sri Pavitra Engineers