DCIT., CIRCLE-13(1), HYDERABAD vs. THE SINGARENI COLLIERIES COMPANY LIMITED, KOTHAGUDEM

In the result, the appeal filed by the Revenue stands dismissed

Bench: Shri Ravish Sood & Shri Madhusudan Sawdiaआ.अपी.सं /Ita No.285/Hyd/2024 (निर्धारण वर्ा/Assessment Year:2018-19) M/S. Singareni Collieries Co. Ltd., Dy. Commissioner Of Income Tax, Vs. Circle 13(1), Hyderabad. Kothagudem. Pan:Aaact8873F (Appellant) (Respondent) आ.अपी.सं /Ita No.307/Hyd/2024 (निर्धारण वर्ा/Assessment Year:2018-19) Dy. Commissioner Of Income Tax, M/S. Singareni Collieries Co. Ltd., Circle 13(1), Hyderabad. Vs. Kothagudem. (Appellant) (Respondent) निर्धाररती द्वधरध/Assessee By: Shri M.V. Anil Kumar, Advocate & Shri C.H.Venkatesh, C.A. रधजस् व द्वधरध/Revenue By: Ms.U. Mini Chandran, Cit-Dr सुिवधई की तधरीख/Date Of Hearing: 25/08/2025 घोर्णध की तधरीख/Pronouncement: 10/09/2025

section 40A(3) of the Act and the ground no. 10 of the assessee relates to the disallowance of Rs.11,67,82,251

SINGARENI COLLIERIES COMPANY LIMITED,KOTHAGUDEM vs. DCIT., CIRCLE-13(1), HYDERABAD

In the result, the appeal filed by the Revenue stands dismissed

Bench: Shri Ravish Sood & Shri Madhusudan Sawdiaआ.अपी.सं /Ita No.285/Hyd/2024 (निर्धारण वर्ा/Assessment Year:2018-19) M/S. Singareni Collieries Co. Ltd., Dy. Commissioner Of Income Tax, Vs. Circle 13(1), Hyderabad. Kothagudem. Pan:Aaact8873F (Appellant) (Respondent) आ.अपी.सं /Ita No.307/Hyd/2024 (निर्धारण वर्ा/Assessment Year:2018-19) Dy. Commissioner Of Income Tax, M/S. Singareni Collieries Co. Ltd., Circle 13(1), Hyderabad. Vs. Kothagudem. (Appellant) (Respondent) निर्धाररती द्वधरध/Assessee By: Shri M.V. Anil Kumar, Advocate & Shri C.H.Venkatesh, C.A. रधजस् व द्वधरध/Revenue By: Ms.U. Mini Chandran, Cit-Dr सुिवधई की तधरीख/Date Of Hearing: 25/08/2025 घोर्णध की तधरीख/Pronouncement: 10/09/2025

section 40A(3) of the Act and the ground no. 10 of the assessee relates to the disallowance of Rs.11,67,82,251

EYEGEAR OPTICS INDIA PRIVATE LIMITED,HYDERABAD vs. DCIT., CRICLE-8(1), HYDERABAD

In the result, both the captioned appeals are allowed for\nstatistical purposes in terms of our aforesaid observations

disallowing the assessee's claim\nfor deduction of referral fees paid to doctors of Rs.4.17 crores\n(supra) determined its income at Rs.16,91,181/-.\n6. Aggrieved, the assessee company carried the matter in\nappeal before the CIT(A). Although the assessee company despite\nhaving been afforded sufficient opportunities, had either not\nparticipated in the proceedings or had furnished part

ASST. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-3(2), HYDERABAD vs. ASCEND TELECOM INFRASTRUCTURE PRIVATE LIMITED, HYDERABAD

In the result, the appeal filed by the Revenue is allowed for statistical purposes while the corresponding C

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

251 or the imposition of penalty under section 271] 4.2.20. In this regard, we wish to submit that the powers of the learned CIT(A) is very wide and co-terminus with the powers of the AO. Page 28 of 34 ITA Nos 508 and others Ascend Telcom Infrastructure P Ltd We wish to draw reference to provision of section

ASST. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-3(2), HYDERABAD vs. ASCEND TELCOM INFRASTRUTURE PRIVATE LIMITED , HYDERABAD

In the result, the appeal filed by the Revenue is allowed for statistical purposes while the corresponding C

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

251 or the imposition of penalty under section 271] 4.2.20. In this regard, we wish to submit that the powers of the learned CIT(A) is very wide and co-terminus with the powers of the AO. Page 28 of 34 ITA Nos 508 and others Ascend Telcom Infrastructure P Ltd We wish to draw reference to provision of section

ASST. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-3(2), HYDERABAD vs. ASCEND TELCOM INFRASTRUTURE PRIVATE LIMITED , HYDERABAD

In the result, the appeal filed by the Revenue is allowed for statistical purposes while the corresponding C

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

251 or the imposition of penalty under section 271] 4.2.20. In this regard, we wish to submit that the powers of the learned CIT(A) is very wide and co-terminus with the powers of the AO. Page 28 of 34 ITA Nos 508 and others Ascend Telcom Infrastructure P Ltd We wish to draw reference to provision of section

ASST. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-3(2), HYDERABAD vs. ASCEND TELECOM INFRASTRUCTURE PRIVATE LIMITED, HYDERABAD

In the result, the appeal filed by the Revenue is allowed for statistical purposes while the corresponding C

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

251 or the imposition of penalty under section 271] 4.2.20. In this regard, we wish to submit that the powers of the learned CIT(A) is very wide and co-terminus with the powers of the AO. Page 28 of 34 ITA Nos 508 and others Ascend Telcom Infrastructure P Ltd We wish to draw reference to provision of section

ASST. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-3(2), HYDERABAD vs. ASCEND TELECOM INFRASTRUCTURE PRIVATE LIMITED, HYDERABAD

In the result, the appeal filed by the Revenue is allowed for statistical purposes while the corresponding C

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

251 or the imposition of penalty under section 271] 4.2.20. In this regard, we wish to submit that the powers of the learned CIT(A) is very wide and co-terminus with the powers of the AO. Page 28 of 34 ITA Nos 508 and others Ascend Telcom Infrastructure P Ltd We wish to draw reference to provision of section

ASST. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-3(2), HYDERABAD vs. ASCEND TELECOM INFRASTRUCTURE PRIVATE LIMITED, HYDERABAD

In the result, the appeal filed by the Revenue is allowed for statistical purposes while the corresponding C

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

251 or the imposition of penalty under section 271] 4.2.20. In this regard, we wish to submit that the powers of the learned CIT(A) is very wide and co-terminus with the powers of the AO. Page 28 of 34 ITA Nos 508 and others Ascend Telcom Infrastructure P Ltd We wish to draw reference to provision of section

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

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

251(1) enhancement jurisdiction does not extend to a new source of income. We therefore accept assessee’s arguments and reject Revenue’s stand regarding the alleged undisclosed income addition which was never added in both assessment orders since the Assessing Officer had merely invoked Section 40A(3) disallowance

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

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

251(1) enhancement jurisdiction does not extend to a new source of income. We therefore accept assessee’s arguments and reject Revenue’s stand regarding the alleged undisclosed income addition which was never added in both assessment orders since the Assessing Officer had merely invoked Section 40A(3) disallowance

DY. COMMISSIONER OF INCOME TAX , CIRCLE-2(2), HYDERABAD vs. THE NIZAM SUGARS LIMITED, HYDERABAD

Appeals are dismissed

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

disallowance could be made in Section 251(1)(a) proceedings for the first time is found to have been decided

DY. COMMISSIONER OF INCOME TAX , CIRCLE-2(2), HYDERABAD vs. THE NIZAM SUGARS LIMITED , HYDERABAD

Appeals are dismissed

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

disallowance could be made in Section 251(1)(a) proceedings for the first time is found to have been decided

DEMI REALTORS,HYDERABAD vs. DCIT, CIRCLE-6(1), HYDERABAD

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

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

disallowed U/s.40A(3) and is added to the total income of the assessee. 14.1 On appeal, the ld.CIT(A) had decided the issue at pages 70 to 74 of the order wherein he observed as under : “The claim of the appellant that the payments have been made by the M/s. DLF group is false and completely unsubstantiated and no confirmation

VIVIMED LABS LIMITED,HYDERABAD vs. ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE2-(3), HYDERABAD

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

disallowance of deduction u/s 35(2AB) for an amount of Rs.27,69,82,420/- stating that assessee has not produced Form 3CL and form 3CM. The assessee contended that the R & D facility was duly approved by the competent authority and relevant certificates were produced before the AO. 2.5.2 Having considered the submissions, we are of the view that

VIVIMED LABS LIMITED,HYDERABAD vs. ASSISTANT COMMISSIONER OF INCOME TAX , HYDERABAD

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

disallowance of deduction u/s 35(2AB) for an amount of Rs.27,69,82,420/- stating that assessee has not produced Form 3CL and form 3CM. The assessee contended that the R & D facility was duly approved by the competent authority and relevant certificates were produced before the AO. 2.5.2 Having considered the submissions, we are of the view that

VIVIMED LABS LIMITED,HYDERABAD vs. 500082 ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE2-(3), HYDERABAD

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

disallowance of deduction u/s 35(2AB) for an amount of Rs.27,69,82,420/- stating that assessee has not produced Form 3CL and form 3CM. The assessee contended that the R & D facility was duly approved by the competent authority and relevant certificates were produced before the AO. 2.5.2 Having considered the submissions, we are of the view that

VIVIMED LABS LIMITED,HYDERABAD vs. ASSISTANT COMMISSIONER OF INCOME TAX 2(3), HYDERABAD

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

disallowance of deduction u/s 35(2AB) for an amount of Rs.27,69,82,420/- stating that assessee has not produced Form 3CL and form 3CM. The assessee contended that the R & D facility was duly approved by the competent authority and relevant certificates were produced before the AO. 2.5.2 Having considered the submissions, we are of the view that