PRAMOD REDDY TEKULA,HYDERABAD vs. ACIT,CENTRAL CIRCLE-1(1), HYDERABAD

In the result, all the appeals of the assessees are dismissed

Bench: Shri Laliet Kumar, Hon’Ble & Shri G. Manjunatha, Hon’Ble

disallowance of improvement expenses, thereby assessed the income of the assessee at Rs.44,51,425/- and passed assessment order on 18.02.2022 u/s 153C of the Act. 4. Feeling aggrieved by the order passed by the Assessing Officer, assessee filed appeal before the Ld. CIT(A), who dismissed the appeal of assessee. 5. Feeling aggrieved with the order of ld.CIT

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

INCOME TAX OFFICER, WARD-4, WARANGAL vs. GYANA KUMARI ROJANALA , WARANGAL

In the result the appeal is partly allowed

Bench: Smt. P. Madhavi Devi & Shri L.P. Sahu

disallowed the claim made by the assessee u/s 54 of the Act. Being aggrieved assessee went in appeal before the CIT(A) who granted partial relief to the assessee. 3. Aggrieved by the order of CIT(A), the Revenue is in appeal before us by raising the following grounds : “1. That the ld.CIT(A)’s action in allowing the appeal

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

disallowance to be made for assessment years 2O03-04 to 2008-09. The assessment orders so passed have become final. 4. In respect of the assessment year 2009-10, the AO issued notice under section 153A of the Act and passed the assessment order dated 31.03.2015 under section 143(3) r.w.s. 53A

ITO, WARD-10(2), HYDERABAAD, HYDERABAD vs. SHRI DANDAMUDI AVANINDRA KUMAR, SECUNDERABAD

In the result, the appeals of Revenue and assessee for A

Bench: Shri R.K. Panda & Shri Laliet Kumarआ.अपी.सं / Ita Nos. 52 & 53/Hyd/2015 (निर्धारण वर्ा / Assessment Years: 2007-08 & 2009-10) The Income Tax Officer, Vs. Shri Dandamudi Avanindra Ward – 10(2), Kumar, 88, Gunrock Enclave, Hyderabad. Secunderabad. Pan : Acnpd1893R. अपीलार्थी / Assessee प्रत्‍यर्थी / Respondent आ.अपी.सं / Ita Nos.73 & 74/Hyd/2015 (निर्धारण वर्ा / Assessment Years: 2007-08 & 2009-10) Shri Dandamudi Vs. The Income Tax Officer, Avanindra Kumar, 88, Ward – 10(2), Gunrock Enclave, Hyderabad. Secunderabad. Pan : Acnpd1893R. अपीलार्थी / Assessee प्रत्‍यर्थी / Respondent

disallowances and finally assessed the total income at Rs.243,37,21,394/-. 6. Feeling aggrieved by the order passed by the assessing officer, assessee filed appeal before the ld.CIT(A), who after examining the facts on record had granted partial relief to the assessee and confirmed part of the additions granted by the Assessing Officer and therefore, both the assessee

ITO, WARD-10(2), HYDERABAAD, HYDERABAD vs. SHRI DANDAMUDI AVANINDRA KUMAR, SECUNDERABAD

In the result, the appeals of Revenue and assessee for A

Bench: Shri R.K. Panda & Shri Laliet Kumarआ.अपी.सं / Ita Nos. 52 & 53/Hyd/2015 (निर्धारण वर्ा / Assessment Years: 2007-08 & 2009-10) The Income Tax Officer, Vs. Shri Dandamudi Avanindra Ward – 10(2), Kumar, 88, Gunrock Enclave, Hyderabad. Secunderabad. Pan : Acnpd1893R. अपीलार्थी / Assessee प्रत्‍यर्थी / Respondent आ.अपी.सं / Ita Nos.73 & 74/Hyd/2015 (निर्धारण वर्ा / Assessment Years: 2007-08 & 2009-10) Shri Dandamudi Vs. The Income Tax Officer, Avanindra Kumar, 88, Ward – 10(2), Gunrock Enclave, Hyderabad. Secunderabad. Pan : Acnpd1893R. अपीलार्थी / Assessee प्रत्‍यर्थी / Respondent

disallowances and finally assessed the total income at Rs.243,37,21,394/-. 6. Feeling aggrieved by the order passed by the assessing officer, assessee filed appeal before the ld.CIT(A), who after examining the facts on record had granted partial relief to the assessee and confirmed part of the additions granted by the Assessing Officer and therefore, both the assessee

DANDAMUDI AVANINDRA KUMAR,HYDERABAD vs. ITO, WARD-11(1), HYDERABAD, HYDERABAD

In the result, the appeals of Revenue and assessee for A

Bench: Shri R.K. Panda & Shri Laliet Kumarआ.अपी.सं / Ita Nos. 52 & 53/Hyd/2015 (निर्धारण वर्ा / Assessment Years: 2007-08 & 2009-10) The Income Tax Officer, Vs. Shri Dandamudi Avanindra Ward – 10(2), Kumar, 88, Gunrock Enclave, Hyderabad. Secunderabad. Pan : Acnpd1893R. अपीलार्थी / Assessee प्रत्‍यर्थी / Respondent आ.अपी.सं / Ita Nos.73 & 74/Hyd/2015 (निर्धारण वर्ा / Assessment Years: 2007-08 & 2009-10) Shri Dandamudi Vs. The Income Tax Officer, Avanindra Kumar, 88, Ward – 10(2), Gunrock Enclave, Hyderabad. Secunderabad. Pan : Acnpd1893R. अपीलार्थी / Assessee प्रत्‍यर्थी / Respondent

disallowances and finally assessed the total income at Rs.243,37,21,394/-. 6. Feeling aggrieved by the order passed by the assessing officer, assessee filed appeal before the ld.CIT(A), who after examining the facts on record had granted partial relief to the assessee and confirmed part of the additions granted by the Assessing Officer and therefore, both the assessee

DANDAMUDI AVANINDRA KUMAR,SECUNDERABAD vs. ITO, WARD-11(1), HYDERABAD, HYDERABAD

In the result, the appeals of Revenue and assessee for A

Bench: Shri R.K. Panda & Shri Laliet Kumarआ.अपी.सं / Ita Nos. 52 & 53/Hyd/2015 (निर्धारण वर्ा / Assessment Years: 2007-08 & 2009-10) The Income Tax Officer, Vs. Shri Dandamudi Avanindra Ward – 10(2), Kumar, 88, Gunrock Enclave, Hyderabad. Secunderabad. Pan : Acnpd1893R. अपीलार्थी / Assessee प्रत्‍यर्थी / Respondent आ.अपी.सं / Ita Nos.73 & 74/Hyd/2015 (निर्धारण वर्ा / Assessment Years: 2007-08 & 2009-10) Shri Dandamudi Vs. The Income Tax Officer, Avanindra Kumar, 88, Ward – 10(2), Gunrock Enclave, Hyderabad. Secunderabad. Pan : Acnpd1893R. अपीलार्थी / Assessee प्रत्‍यर्थी / Respondent

disallowances and finally assessed the total income at Rs.243,37,21,394/-. 6. Feeling aggrieved by the order passed by the assessing officer, assessee filed appeal before the ld.CIT(A), who after examining the facts on record had granted partial relief to the assessee and confirmed part of the additions granted by the Assessing Officer and therefore, both the assessee

DCIT., (INTERNATIONAL TAXATION)-1, HYDERABAD vs. SYAMA REDDY MALI REDDY, HYDERABAD

disallowed the claim of the assessee to\nthe extent of Rs.7,50,000/- as cost incurred for transfer.\n.xxxx.\n6. This brings us to the other question whether the assessee had\n\"purchased\" the second property and, therefore, payment made of\nRs.37,86,273/- was entitled to exemption under Section 54 of the\nAct. Section

RAJA BABU NIMMATOORI,HYDERABAD vs. ACIT, CENTRAL CIRCLE-2(4) , HYDERABAD

In the result, appeal filed by the assessee in ITA

Bench: Shri Manjunatha, G.A N D Shri K. Narasimha Charis.No Ita Nos. Appellant Respondent A.Y 591/Hyd/2022 Shri Ramesh Babu 1 Acit, Central Circle 2017-18 2 619/Hyd/2022 Nimmatoori Hyderabad 2(4) Hyderabad 2018-19 Pan:Acspn1659G 3 700/Hyd/2022 Acit, Central Circle 2(4) Shri Ramesh Babu 2018-19 Hyderabad Nimmatoori Hyderabad Pan:Acspn1659G 4 311/Hyd/2022 Raja Babu Nimmatoori 2013-14 589/Hyd/2022 Hyderabad Acit, Central Circle 5 2016-17 Pan:Acspn1662R 2(4) Hyderabad 6 590/Hyd/2022 2017-18 7 621/Hyd/2022 2018-19 8 701/Hyd/2022 Acit, Central Circle Raja Babu 2018-19 2(4) Hyderabad Nimmatoori Hyderabad Pan:Acspn1662R 9 337/Hyd/2022 Yashoda Nimmatoori Acit, Central Circle 2016-17 593/Hyd/2022 Hyderabad 2(4) Hyderabad 10 2017-18 618/Hyd/2022 Pan:Acspn1657J 11 2018-19 332/Hyd/2022 12 Anudeep Nimmattoori Acit, Central Circle 2016-17 13 475/Hyd/2022 Hyderabad 2(4) Hyderabad 2017-18 476/Hyd/2022 Pan:Ahbpn2081Q 14 2018-19 15 592/Hyd/2022 Sulochana Acit, Central Circle 2017-18 Nimmattoori 2(4) Hyderabad 16 620/Hyd/2022 2018-19 Pan:Acspn1664K 594/Hyd/2022 Manjusha Nimmatoori 17 Acit, Central Circle 2018-19 Hyderabad 2(4) Hyderabad Pan:Acspn1666M िनधा""रती "ारा/Assessee By: Shri P. Murali Mohan Rao, Ca राज" व "ारा/Revenue By:: Shri Shakeer Ahmed, Dr सुनवाई की तारीख/Date Of Hearing: 13/06/2024 घोषणा की तारीख/Pronouncement: 14/08/2024

Disallowance claimed u/s 57 xiv) Long-Term Capital Gain with 50C xv) Family Pension Receipts xvi) Unexplained investment in land at Road No.12, Banjara Hills, Hyderabad 69 3. Since, there are common grounds in all the appeals and further the issues have been identified from the grounds of appeal filed by the assessee, we deem it not necessary to reproduce

RAJA BABU NIMMATOORI,HYDERABAD vs. ACIT,CENTRAL CIRCLE-2(4), HYDERABAD

In the result, appeal filed by the assessee in ITA

Bench: Shri Manjunatha, G.A N D Shri K. Narasimha Charis.No Ita Nos. Appellant Respondent A.Y 591/Hyd/2022 Shri Ramesh Babu 1 Acit, Central Circle 2017-18 2 619/Hyd/2022 Nimmatoori Hyderabad 2(4) Hyderabad 2018-19 Pan:Acspn1659G 3 700/Hyd/2022 Acit, Central Circle 2(4) Shri Ramesh Babu 2018-19 Hyderabad Nimmatoori Hyderabad Pan:Acspn1659G 4 311/Hyd/2022 Raja Babu Nimmatoori 2013-14 589/Hyd/2022 Hyderabad Acit, Central Circle 5 2016-17 Pan:Acspn1662R 2(4) Hyderabad 6 590/Hyd/2022 2017-18 7 621/Hyd/2022 2018-19 8 701/Hyd/2022 Acit, Central Circle Raja Babu 2018-19 2(4) Hyderabad Nimmatoori Hyderabad Pan:Acspn1662R 9 337/Hyd/2022 Yashoda Nimmatoori Acit, Central Circle 2016-17 593/Hyd/2022 Hyderabad 2(4) Hyderabad 10 2017-18 618/Hyd/2022 Pan:Acspn1657J 11 2018-19 332/Hyd/2022 12 Anudeep Nimmattoori Acit, Central Circle 2016-17 13 475/Hyd/2022 Hyderabad 2(4) Hyderabad 2017-18 476/Hyd/2022 Pan:Ahbpn2081Q 14 2018-19 15 592/Hyd/2022 Sulochana Acit, Central Circle 2017-18 Nimmattoori 2(4) Hyderabad 16 620/Hyd/2022 2018-19 Pan:Acspn1664K 594/Hyd/2022 Manjusha Nimmatoori 17 Acit, Central Circle 2018-19 Hyderabad 2(4) Hyderabad Pan:Acspn1666M िनधा""रती "ारा/Assessee By: Shri P. Murali Mohan Rao, Ca राज" व "ारा/Revenue By:: Shri Shakeer Ahmed, Dr सुनवाई की तारीख/Date Of Hearing: 13/06/2024 घोषणा की तारीख/Pronouncement: 14/08/2024

Disallowance claimed u/s 57 xiv) Long-Term Capital Gain with 50C xv) Family Pension Receipts xvi) Unexplained investment in land at Road No.12, Banjara Hills, Hyderabad 69 3. Since, there are common grounds in all the appeals and further the issues have been identified from the grounds of appeal filed by the assessee, we deem it not necessary to reproduce

RAMESH BABU NIMMATOORI,HYDERABAD vs. ACIT, CENTRAL CIRCLE-2(4), HYDERABAD

In the result, appeal filed by the assessee in ITA

Bench: Shri Manjunatha, G.A N D Shri K. Narasimha Charis.No Ita Nos. Appellant Respondent A.Y 591/Hyd/2022 Shri Ramesh Babu 1 Acit, Central Circle 2017-18 2 619/Hyd/2022 Nimmatoori Hyderabad 2(4) Hyderabad 2018-19 Pan:Acspn1659G 3 700/Hyd/2022 Acit, Central Circle 2(4) Shri Ramesh Babu 2018-19 Hyderabad Nimmatoori Hyderabad Pan:Acspn1659G 4 311/Hyd/2022 Raja Babu Nimmatoori 2013-14 589/Hyd/2022 Hyderabad Acit, Central Circle 5 2016-17 Pan:Acspn1662R 2(4) Hyderabad 6 590/Hyd/2022 2017-18 7 621/Hyd/2022 2018-19 8 701/Hyd/2022 Acit, Central Circle Raja Babu 2018-19 2(4) Hyderabad Nimmatoori Hyderabad Pan:Acspn1662R 9 337/Hyd/2022 Yashoda Nimmatoori Acit, Central Circle 2016-17 593/Hyd/2022 Hyderabad 2(4) Hyderabad 10 2017-18 618/Hyd/2022 Pan:Acspn1657J 11 2018-19 332/Hyd/2022 12 Anudeep Nimmattoori Acit, Central Circle 2016-17 13 475/Hyd/2022 Hyderabad 2(4) Hyderabad 2017-18 476/Hyd/2022 Pan:Ahbpn2081Q 14 2018-19 15 592/Hyd/2022 Sulochana Acit, Central Circle 2017-18 Nimmattoori 2(4) Hyderabad 16 620/Hyd/2022 2018-19 Pan:Acspn1664K 594/Hyd/2022 Manjusha Nimmatoori 17 Acit, Central Circle 2018-19 Hyderabad 2(4) Hyderabad Pan:Acspn1666M िनधा""रती "ारा/Assessee By: Shri P. Murali Mohan Rao, Ca राज" व "ारा/Revenue By:: Shri Shakeer Ahmed, Dr सुनवाई की तारीख/Date Of Hearing: 13/06/2024 घोषणा की तारीख/Pronouncement: 14/08/2024

Disallowance claimed u/s 57 xiv) Long-Term Capital Gain with 50C xv) Family Pension Receipts xvi) Unexplained investment in land at Road No.12, Banjara Hills, Hyderabad 69 3. Since, there are common grounds in all the appeals and further the issues have been identified from the grounds of appeal filed by the assessee, we deem it not necessary to reproduce

YASHODA NIMMATURI,HYDERABAD vs. ACIT,CENTRAL CIRCLE-2(4), HYDERABAD

In the result, appeal filed by the assessee in ITA

Bench: Shri Manjunatha, G.A N D Shri K. Narasimha Charis.No Ita Nos. Appellant Respondent A.Y 591/Hyd/2022 Shri Ramesh Babu 1 Acit, Central Circle 2017-18 2 619/Hyd/2022 Nimmatoori Hyderabad 2(4) Hyderabad 2018-19 Pan:Acspn1659G 3 700/Hyd/2022 Acit, Central Circle 2(4) Shri Ramesh Babu 2018-19 Hyderabad Nimmatoori Hyderabad Pan:Acspn1659G 4 311/Hyd/2022 Raja Babu Nimmatoori 2013-14 589/Hyd/2022 Hyderabad Acit, Central Circle 5 2016-17 Pan:Acspn1662R 2(4) Hyderabad 6 590/Hyd/2022 2017-18 7 621/Hyd/2022 2018-19 8 701/Hyd/2022 Acit, Central Circle Raja Babu 2018-19 2(4) Hyderabad Nimmatoori Hyderabad Pan:Acspn1662R 9 337/Hyd/2022 Yashoda Nimmatoori Acit, Central Circle 2016-17 593/Hyd/2022 Hyderabad 2(4) Hyderabad 10 2017-18 618/Hyd/2022 Pan:Acspn1657J 11 2018-19 332/Hyd/2022 12 Anudeep Nimmattoori Acit, Central Circle 2016-17 13 475/Hyd/2022 Hyderabad 2(4) Hyderabad 2017-18 476/Hyd/2022 Pan:Ahbpn2081Q 14 2018-19 15 592/Hyd/2022 Sulochana Acit, Central Circle 2017-18 Nimmattoori 2(4) Hyderabad 16 620/Hyd/2022 2018-19 Pan:Acspn1664K 594/Hyd/2022 Manjusha Nimmatoori 17 Acit, Central Circle 2018-19 Hyderabad 2(4) Hyderabad Pan:Acspn1666M िनधा""रती "ारा/Assessee By: Shri P. Murali Mohan Rao, Ca राज" व "ारा/Revenue By:: Shri Shakeer Ahmed, Dr सुनवाई की तारीख/Date Of Hearing: 13/06/2024 घोषणा की तारीख/Pronouncement: 14/08/2024

Disallowance claimed u/s 57 xiv) Long-Term Capital Gain with 50C xv) Family Pension Receipts xvi) Unexplained investment in land at Road No.12, Banjara Hills, Hyderabad 69 3. Since, there are common grounds in all the appeals and further the issues have been identified from the grounds of appeal filed by the assessee, we deem it not necessary to reproduce

ANUDEEP NIMMATOORI,HYDERABAD vs. ACIT CENTRAL CIRCLE-2(4), HYDERABAD

In the result, appeal filed by the assessee in ITA

Bench: Shri Manjunatha, G.A N D Shri K. Narasimha Charis.No Ita Nos. Appellant Respondent A.Y 591/Hyd/2022 Shri Ramesh Babu 1 Acit, Central Circle 2017-18 2 619/Hyd/2022 Nimmatoori Hyderabad 2(4) Hyderabad 2018-19 Pan:Acspn1659G 3 700/Hyd/2022 Acit, Central Circle 2(4) Shri Ramesh Babu 2018-19 Hyderabad Nimmatoori Hyderabad Pan:Acspn1659G 4 311/Hyd/2022 Raja Babu Nimmatoori 2013-14 589/Hyd/2022 Hyderabad Acit, Central Circle 5 2016-17 Pan:Acspn1662R 2(4) Hyderabad 6 590/Hyd/2022 2017-18 7 621/Hyd/2022 2018-19 8 701/Hyd/2022 Acit, Central Circle Raja Babu 2018-19 2(4) Hyderabad Nimmatoori Hyderabad Pan:Acspn1662R 9 337/Hyd/2022 Yashoda Nimmatoori Acit, Central Circle 2016-17 593/Hyd/2022 Hyderabad 2(4) Hyderabad 10 2017-18 618/Hyd/2022 Pan:Acspn1657J 11 2018-19 332/Hyd/2022 12 Anudeep Nimmattoori Acit, Central Circle 2016-17 13 475/Hyd/2022 Hyderabad 2(4) Hyderabad 2017-18 476/Hyd/2022 Pan:Ahbpn2081Q 14 2018-19 15 592/Hyd/2022 Sulochana Acit, Central Circle 2017-18 Nimmattoori 2(4) Hyderabad 16 620/Hyd/2022 2018-19 Pan:Acspn1664K 594/Hyd/2022 Manjusha Nimmatoori 17 Acit, Central Circle 2018-19 Hyderabad 2(4) Hyderabad Pan:Acspn1666M िनधा""रती "ारा/Assessee By: Shri P. Murali Mohan Rao, Ca राज" व "ारा/Revenue By:: Shri Shakeer Ahmed, Dr सुनवाई की तारीख/Date Of Hearing: 13/06/2024 घोषणा की तारीख/Pronouncement: 14/08/2024

Disallowance claimed u/s 57 xiv) Long-Term Capital Gain with 50C xv) Family Pension Receipts xvi) Unexplained investment in land at Road No.12, Banjara Hills, Hyderabad 69 3. Since, there are common grounds in all the appeals and further the issues have been identified from the grounds of appeal filed by the assessee, we deem it not necessary to reproduce

RAJA BABU NIMMATOORI,HYDERABAD vs. ASSISTANT COMMISSIONER OF INCOME TAX ,CENTRAL CIRCLE-2(4), HYDERABAD

In the result, appeal filed by the assessee in ITA

Bench: Shri Manjunatha, G.A N D Shri K. Narasimha Charis.No Ita Nos. Appellant Respondent A.Y 591/Hyd/2022 Shri Ramesh Babu 1 Acit, Central Circle 2017-18 2 619/Hyd/2022 Nimmatoori Hyderabad 2(4) Hyderabad 2018-19 Pan:Acspn1659G 3 700/Hyd/2022 Acit, Central Circle 2(4) Shri Ramesh Babu 2018-19 Hyderabad Nimmatoori Hyderabad Pan:Acspn1659G 4 311/Hyd/2022 Raja Babu Nimmatoori 2013-14 589/Hyd/2022 Hyderabad Acit, Central Circle 5 2016-17 Pan:Acspn1662R 2(4) Hyderabad 6 590/Hyd/2022 2017-18 7 621/Hyd/2022 2018-19 8 701/Hyd/2022 Acit, Central Circle Raja Babu 2018-19 2(4) Hyderabad Nimmatoori Hyderabad Pan:Acspn1662R 9 337/Hyd/2022 Yashoda Nimmatoori Acit, Central Circle 2016-17 593/Hyd/2022 Hyderabad 2(4) Hyderabad 10 2017-18 618/Hyd/2022 Pan:Acspn1657J 11 2018-19 332/Hyd/2022 12 Anudeep Nimmattoori Acit, Central Circle 2016-17 13 475/Hyd/2022 Hyderabad 2(4) Hyderabad 2017-18 476/Hyd/2022 Pan:Ahbpn2081Q 14 2018-19 15 592/Hyd/2022 Sulochana Acit, Central Circle 2017-18 Nimmattoori 2(4) Hyderabad 16 620/Hyd/2022 2018-19 Pan:Acspn1664K 594/Hyd/2022 Manjusha Nimmatoori 17 Acit, Central Circle 2018-19 Hyderabad 2(4) Hyderabad Pan:Acspn1666M िनधा""रती "ारा/Assessee By: Shri P. Murali Mohan Rao, Ca राज" व "ारा/Revenue By:: Shri Shakeer Ahmed, Dr सुनवाई की तारीख/Date Of Hearing: 13/06/2024 घोषणा की तारीख/Pronouncement: 14/08/2024

Disallowance claimed u/s 57 xiv) Long-Term Capital Gain with 50C xv) Family Pension Receipts xvi) Unexplained investment in land at Road No.12, Banjara Hills, Hyderabad 69 3. Since, there are common grounds in all the appeals and further the issues have been identified from the grounds of appeal filed by the assessee, we deem it not necessary to reproduce

MANJUSHA NIMMATOORI,HYDERABAD vs. ACIT, CENTRAL CIRCLE-2(4), HYDERABAD

In the result, appeal filed by the assessee in ITA

Bench: Shri Manjunatha, G.A N D Shri K. Narasimha Charis.No Ita Nos. Appellant Respondent A.Y 591/Hyd/2022 Shri Ramesh Babu 1 Acit, Central Circle 2017-18 2 619/Hyd/2022 Nimmatoori Hyderabad 2(4) Hyderabad 2018-19 Pan:Acspn1659G 3 700/Hyd/2022 Acit, Central Circle 2(4) Shri Ramesh Babu 2018-19 Hyderabad Nimmatoori Hyderabad Pan:Acspn1659G 4 311/Hyd/2022 Raja Babu Nimmatoori 2013-14 589/Hyd/2022 Hyderabad Acit, Central Circle 5 2016-17 Pan:Acspn1662R 2(4) Hyderabad 6 590/Hyd/2022 2017-18 7 621/Hyd/2022 2018-19 8 701/Hyd/2022 Acit, Central Circle Raja Babu 2018-19 2(4) Hyderabad Nimmatoori Hyderabad Pan:Acspn1662R 9 337/Hyd/2022 Yashoda Nimmatoori Acit, Central Circle 2016-17 593/Hyd/2022 Hyderabad 2(4) Hyderabad 10 2017-18 618/Hyd/2022 Pan:Acspn1657J 11 2018-19 332/Hyd/2022 12 Anudeep Nimmattoori Acit, Central Circle 2016-17 13 475/Hyd/2022 Hyderabad 2(4) Hyderabad 2017-18 476/Hyd/2022 Pan:Ahbpn2081Q 14 2018-19 15 592/Hyd/2022 Sulochana Acit, Central Circle 2017-18 Nimmattoori 2(4) Hyderabad 16 620/Hyd/2022 2018-19 Pan:Acspn1664K 594/Hyd/2022 Manjusha Nimmatoori 17 Acit, Central Circle 2018-19 Hyderabad 2(4) Hyderabad Pan:Acspn1666M िनधा""रती "ारा/Assessee By: Shri P. Murali Mohan Rao, Ca राज" व "ारा/Revenue By:: Shri Shakeer Ahmed, Dr सुनवाई की तारीख/Date Of Hearing: 13/06/2024 घोषणा की तारीख/Pronouncement: 14/08/2024

Disallowance claimed u/s 57 xiv) Long-Term Capital Gain with 50C xv) Family Pension Receipts xvi) Unexplained investment in land at Road No.12, Banjara Hills, Hyderabad 69 3. Since, there are common grounds in all the appeals and further the issues have been identified from the grounds of appeal filed by the assessee, we deem it not necessary to reproduce

SULOCHANA NIMMATOORI,HYDERABAD vs. ACIT, CENTRAL CIRCLE-2(4), HYDERABAD

In the result, appeal filed by the assessee in ITA

Bench: Shri Manjunatha, G.A N D Shri K. Narasimha Charis.No Ita Nos. Appellant Respondent A.Y 591/Hyd/2022 Shri Ramesh Babu 1 Acit, Central Circle 2017-18 2 619/Hyd/2022 Nimmatoori Hyderabad 2(4) Hyderabad 2018-19 Pan:Acspn1659G 3 700/Hyd/2022 Acit, Central Circle 2(4) Shri Ramesh Babu 2018-19 Hyderabad Nimmatoori Hyderabad Pan:Acspn1659G 4 311/Hyd/2022 Raja Babu Nimmatoori 2013-14 589/Hyd/2022 Hyderabad Acit, Central Circle 5 2016-17 Pan:Acspn1662R 2(4) Hyderabad 6 590/Hyd/2022 2017-18 7 621/Hyd/2022 2018-19 8 701/Hyd/2022 Acit, Central Circle Raja Babu 2018-19 2(4) Hyderabad Nimmatoori Hyderabad Pan:Acspn1662R 9 337/Hyd/2022 Yashoda Nimmatoori Acit, Central Circle 2016-17 593/Hyd/2022 Hyderabad 2(4) Hyderabad 10 2017-18 618/Hyd/2022 Pan:Acspn1657J 11 2018-19 332/Hyd/2022 12 Anudeep Nimmattoori Acit, Central Circle 2016-17 13 475/Hyd/2022 Hyderabad 2(4) Hyderabad 2017-18 476/Hyd/2022 Pan:Ahbpn2081Q 14 2018-19 15 592/Hyd/2022 Sulochana Acit, Central Circle 2017-18 Nimmattoori 2(4) Hyderabad 16 620/Hyd/2022 2018-19 Pan:Acspn1664K 594/Hyd/2022 Manjusha Nimmatoori 17 Acit, Central Circle 2018-19 Hyderabad 2(4) Hyderabad Pan:Acspn1666M िनधा""रती "ारा/Assessee By: Shri P. Murali Mohan Rao, Ca राज" व "ारा/Revenue By:: Shri Shakeer Ahmed, Dr सुनवाई की तारीख/Date Of Hearing: 13/06/2024 घोषणा की तारीख/Pronouncement: 14/08/2024

Disallowance claimed u/s 57 xiv) Long-Term Capital Gain with 50C xv) Family Pension Receipts xvi) Unexplained investment in land at Road No.12, Banjara Hills, Hyderabad 69 3. Since, there are common grounds in all the appeals and further the issues have been identified from the grounds of appeal filed by the assessee, we deem it not necessary to reproduce

YASHODA NIMMATURI,HYDERABAD vs. ACIT,CENTRAL CIRCLE-2(4), HYDERABAD

In the result, appeal filed by the assessee in ITA

Bench: Shri Manjunatha, G.A N D Shri K. Narasimha Charis.No Ita Nos. Appellant Respondent A.Y 591/Hyd/2022 Shri Ramesh Babu 1 Acit, Central Circle 2017-18 2 619/Hyd/2022 Nimmatoori Hyderabad 2(4) Hyderabad 2018-19 Pan:Acspn1659G 3 700/Hyd/2022 Acit, Central Circle 2(4) Shri Ramesh Babu 2018-19 Hyderabad Nimmatoori Hyderabad Pan:Acspn1659G 4 311/Hyd/2022 Raja Babu Nimmatoori 2013-14 589/Hyd/2022 Hyderabad Acit, Central Circle 5 2016-17 Pan:Acspn1662R 2(4) Hyderabad 6 590/Hyd/2022 2017-18 7 621/Hyd/2022 2018-19 8 701/Hyd/2022 Acit, Central Circle Raja Babu 2018-19 2(4) Hyderabad Nimmatoori Hyderabad Pan:Acspn1662R 9 337/Hyd/2022 Yashoda Nimmatoori Acit, Central Circle 2016-17 593/Hyd/2022 Hyderabad 2(4) Hyderabad 10 2017-18 618/Hyd/2022 Pan:Acspn1657J 11 2018-19 332/Hyd/2022 12 Anudeep Nimmattoori Acit, Central Circle 2016-17 13 475/Hyd/2022 Hyderabad 2(4) Hyderabad 2017-18 476/Hyd/2022 Pan:Ahbpn2081Q 14 2018-19 15 592/Hyd/2022 Sulochana Acit, Central Circle 2017-18 Nimmattoori 2(4) Hyderabad 16 620/Hyd/2022 2018-19 Pan:Acspn1664K 594/Hyd/2022 Manjusha Nimmatoori 17 Acit, Central Circle 2018-19 Hyderabad 2(4) Hyderabad Pan:Acspn1666M िनधा""रती "ारा/Assessee By: Shri P. Murali Mohan Rao, Ca राज" व "ारा/Revenue By:: Shri Shakeer Ahmed, Dr सुनवाई की तारीख/Date Of Hearing: 13/06/2024 घोषणा की तारीख/Pronouncement: 14/08/2024

Disallowance claimed u/s 57 xiv) Long-Term Capital Gain with 50C xv) Family Pension Receipts xvi) Unexplained investment in land at Road No.12, Banjara Hills, Hyderabad 69 3. Since, there are common grounds in all the appeals and further the issues have been identified from the grounds of appeal filed by the assessee, we deem it not necessary to reproduce