ANDHRA PRADESH BEVERAGES CORPORATION LIMITED ,HYDERABAD vs. DCIT, CIRCLE-1(1), HYDERABAD

disallowance of leave encashment,\nPF, SF, GF and other donation etc.\n7.\nAggrieved by the order of the learned CIT(A), the\nassessee is now in appeal before the Tribunal.\n8.\nThe first issue that came-up for consideration\nfrom ground nos.1 to 3 of assessee's appeal for the\n assessment year 2014-2015 is validity of assessment order

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

disallowance of Rs.1,13,000. (Tax effect\nRs.34,917)\nFor these and other grounds that may be urged, it is prayed that\nthe Hon'ble Tribunal may be pleased to allow the appeal.”\n69. Brief facts of the case are that, during the course\nof assessment proceedings, the Assessing Officer has\ndisallowed capital expenditure of Rs.84,695/- towards\npurchase

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

4A).\nFurther reference can be made to section 58 of the Indian\nEvidence Act, insofar as the admissions are concerned. The\nassessee had made evasive replies to specific queries. Under\nthese circumstances the assessee is clearly resorting to these\ntactics because the facts are overwhelmingly stacked against\nhim. These kinds of presumptions are also sanctioned under the\nlaw for which

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

In the result, appeal ITA

Section 132(4) recorded on 22.08.2008, he\nstated that, he has made total contribution of Rs.50 lakhs\nto M/s. Vinobha Nagar Development Society for the period\nfrom December 2005 to till the year 2008. He has neither\ngiven any further details on the expenditure, manner in\nwhich he has contributed the said amount of Rs.50 lakhs to\nthe Society

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

Section 132(4) recorded on 22.08.2008, he\nstated that, he has made total contribution of Rs.50 lakhs\nto M/s. Vinobha Nagar Development Society for the period\nfrom December 2005 to till the year 2008. He has neither\ngiven any further details on the expenditure, manner in\nwhich he has contributed the said amount of Rs.50 lakhs to\nthe Society

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

section 132(4) recorded on 22.08.2008, he\nstated that, he has made total contribution of Rs.50 lakhs\nto M/s. Vinobha Nagar Development Society for the period\nfrom December 2005 to till the year 2008. He has neither\ngiven any further details on the expenditure, manner in\nwhich he has contributed the said amount of Rs.50 lakhs to\nthe Society

DCIT., CIRCLE-8(1), HYDERABAD vs. DBS TECHNOLOGY SERVICES INDIA PRIVATE LIMITED, HYDERABAD

In the result, the appeal of the Revenue is allowed

Bench: Shri R.K. Panda & Shri Laliet Kumarassessment Year: 2019-20 Deputy Commissioner Of Vs. M/S. Dbs Technology Income Tax, Services India Private Circle – 8(1), Limited, Hyderabad. Hyderabad. Pan : Aafcd5584N (Appellant) (Respondent) C.O.No.2/Hyd/2023 Assessment Year 2019-20 Dbs Technology Services India Vs. Deputy Commissioner Of Private Limited, Income Tax, Circle – 8(1), Hyderabad. Hyderabad. Pan : Aafcd5584N (Cross Objector / (Appellant/Revenue) Respondent) Assessee By: Sri M. P. Lohia, C.A. Revenue By: Shri Jeevan Lal Lavidiya, Cit-Dr Date Of Hearing: 11.07.2023 Date Of Pronouncement: 21.07.2023 आदेश / O R D E R Per Laliet Kumar, Jm: The Appeal & Cross-Objection Filed By The Revenue For A.Y. 2019-20 Arise From The Order Of Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre (Nfac), Delhi

disallowance, and also in a case where NO response is received, then within thirty days of the issue of such intimation, department is free to make such adjustment. 8. On going through the above intimation made under section 143(1), CPC has not followed the above provisos by giving proper opportunity to the assessee to defend its case

ACIT., CENTRAL CIRCLE-1(1), HYDERABAD vs. GIRIDHARI CONSTRUCTIONS, HYDERABAD

In the result, appeal filed by the assessee for A

Bench: Shri Manjunatha, G. & Shri K. Narasimha Chary

section 132(4A) and 292C of the Act, document or material should be found in the possession of a person who is searched or his associate or an employee. If any document is found in the possession of a 3rd person during the course of search, then said document can be considered for assessment of that person or any other

GIRIDHARI CONSTRUCTIONS,HYDERABAD vs. ACIT, CENTRAL CIRCLE-1(1), HYDERABAD

In the result, appeal filed by the assessee for A

Bench: Shri Manjunatha, G. & Shri K. Narasimha Chary

section 132(4A) and 292C of the Act, document or material should be found in the possession of a person who is searched or his associate or an employee. If any document is found in the possession of a 3rd person during the course of search, then said document can be considered for assessment of that person or any other

ACIT., CENTRAL CIRCLE-1(1), HYDERABAD vs. GIRIDHARI CONSTRUCTIONS, HYDERABAD

In the result, appeal filed by the assessee for A

Bench: Shri Manjunatha, G. & Shri K. Narasimha Chary

section 132(4A) and 292C of the Act, document or material should be found in the possession of a person who is searched or his associate or an employee. If any document is found in the possession of a 3rd person during the course of search, then said document can be considered for assessment of that person or any other

GIRIDHARI CONSTRUCTIONS,HYDERABAD vs. ACIT, CENTRAL CIRCLE-1(1), HYDERABAD

In the result, appeal filed by the assessee for A

Bench: Shri Manjunatha, G. & Shri K. Narasimha Chary

section 132(4A) and 292C of the Act, document or material should be found in the possession of a person who is searched or his associate or an employee. If any document is found in the possession of a 3rd person during the course of search, then said document can be considered for assessment of that person or any other

GIRIDHARI CONSTRUCTIONS,HYDERABAD vs. ACIT, CENTRAL CIRCLE-1(1), HYDERABAD

In the result, appeal filed by the assessee for A

Bench: Shri Manjunatha, G. & Shri K. Narasimha Chary

section 132(4A) and 292C of the Act, document or material should be found in the possession of a person who is searched or his associate or an employee. If any document is found in the possession of a 3rd person during the course of search, then said document can be considered for assessment of that person or any other

GIRIDHARI CONSTRUCTIONS,HYDERABAD vs. ACIT, CENTRAL CIRCLE-1(1), HYDERABAD

In the result, appeal filed by the assessee for A

Bench: Shri Manjunatha, G. & Shri K. Narasimha Chary

section 132(4A) and 292C of the Act, document or material should be found in the possession of a person who is searched or his associate or an employee. If any document is found in the possession of a 3rd person during the course of search, then said document can be considered for assessment of that person or any other

GIRIDHARI CONSTRUCTIONS,HYDERABAD vs. ACIT, CENTRAL CIRCLE-1(1), HYDERABAD

In the result, appeal filed by the assessee for A

Bench: Shri Manjunatha, G. & Shri K. Narasimha Chary

section 132(4A) and 292C of the Act, document or material should be found in the possession of a person who is searched or his associate or an employee. If any document is found in the possession of a 3rd person during the course of search, then said document can be considered for assessment of that person or any other

ACIT., CENTRAL CIRCLE-1(1), HYDERABAD vs. GIRIDHARI CONSTRUCTIONS, HYDERABAD

In the result, appeal filed by the assessee for A

Bench: Shri Manjunatha, G. & Shri K. Narasimha Chary

section 132(4A) and 292C of the Act, document or material should be found in the possession of a person who is searched or his associate or an employee. If any document is found in the possession of a 3rd person during the course of search, then said document can be considered for assessment of that person or any other

GIRIDHARI CONSTRUCTIONS,HYDERABAD vs. ACIT, CENTRAL CIRCLE-1(1), HYDERABAD

In the result, appeal filed by the assessee for A

Bench: Shri Manjunatha, G. & Shri K. Narasimha Chary

section 132(4A) and 292C of the Act, document or material should be found in the possession of a person who is searched or his associate or an employee. If any document is found in the possession of a 3rd person during the course of search, then said document can be considered for assessment of that person or any other

ACIT., CENTRAL CIRCLE-1(1), HYDERABAD vs. GIRIDHARI CONSTRUCTIONS, HYDERABAD

In the result, appeal filed by the assessee for A

Bench: Shri Manjunatha, G. & Shri K. Narasimha Chary

section 132(4A) and 292C of the Act, document or material should be found in the possession of a person who is searched or his associate or an employee. If any document is found in the possession of a 3rd person during the course of search, then said document can be considered for assessment of that person or any other