ACIT, CENTRAL CIRCLE-2(2), HYDERABAD vs. SYED IRFANUDDIN, HYDERABAD

In the result, appeal filed by the Revenue is dismissed

Bench: Shri Laliet Kumar & Shri Manjunatha, G.S.No Appeal In Ita No Revenue Assessee A.Y 1 432/Hyd/2022 Acit, Syed 2018- Central Zeeshanuddin 19 Circle 2(2) Hyderabad Hyderabad Pan:Bqgps0128A 2 436/Hyd/2022 & -Do- Syed Imranuddin 2017- 437/Hyd/2022 Hyderabad 18 3 Pan:Aajpi6494F 4 442/Hyd/2022 -Do- Syed Irfanuddin 2018- Hyderabad 19 Pan:Aappi4693A िनधा""रती "ारा/Assessee By: Shri P Murali Mohan Rao, Ca राज" व "ारा/Revenue By:: Shri Shakeer Ahmed, Dr

disallowances of claims, if any, relating to its business income. In 9. In view of this, since the aforesaid surrender is not covered under the provisions of Section 68, 69

ACIT, CENTRAL CIRCLE-2(2), HYDERABAD vs. SYED IMRANUDDIN, HYDERABAD

In the result, appeal filed by the Revenue is dismissed

Bench: Shri Laliet Kumar & Shri Manjunatha, G.S.No Appeal In Ita No Revenue Assessee A.Y 1 432/Hyd/2022 Acit, Syed 2018- Central Zeeshanuddin 19 Circle 2(2) Hyderabad Hyderabad Pan:Bqgps0128A 2 436/Hyd/2022 & -Do- Syed Imranuddin 2017- 437/Hyd/2022 Hyderabad 18 3 Pan:Aajpi6494F 4 442/Hyd/2022 -Do- Syed Irfanuddin 2018- Hyderabad 19 Pan:Aappi4693A िनधा""रती "ारा/Assessee By: Shri P Murali Mohan Rao, Ca राज" व "ारा/Revenue By:: Shri Shakeer Ahmed, Dr

disallowances of claims, if any, relating to its business income. In 9. In view of this, since the aforesaid surrender is not covered under the provisions of Section 68, 69

ACIT, CENTRAL CIRCLE-2(2), HYDERABAD vs. DEVENDER RAO GORUKANTI, HYDERABAD

In the result, the appeal filed by the revenue is dismissed

Bench: Shri Rama Kanta Panda & Shri Laliet Kumarassessment Year: 2021-22 Acit,Cc-2(2) Vs Devender Rao Gourkanti Room No.616,6Th Floor . H.No.8-2-293/82/Nl/231 Aaykar Bhawan Mla Mp Colony Basheerbagh Jubilee Hills Hyderabad-500 004 Hyderabad-500 033 Pan : Akepg7452N (Appellant) (Respondent) Assessee By: Shri H.Srinivasulu Revenue By: Shri K.P.R.R.Murthy, Sr.Ar Date Of Hearing: 20.03.2023 Date Of Pronouncement: 31.05.2023 O R D E R Per Shri Rama Kanta Panda (A.M.): This Appeal Filed By The Assessee Is Directed Against The Order Dated 16.06.2022 Of The Learned Commissioner Of Income Tax (Appeals)-12, Hyderabad Relating To Ay 2021-22. 2. Facts Of The Case, In Brief, Are That The Assessee Is An Individual & Partner In M/S. Yashoda Helathcare Services Pvt.Ltd & Derives Partner’S Remuneration & Interest On Capital. He Filed His Original Return Of Income On 28.12.2021 Declaring Total Income Of Rs.8,56,33,070/- A Search & Seizure Operation U/S. 132 Of The I.T. Act Was Conducted In The Case Of Yashoda Group On 22.12.2020, During Which The Case Of The Assessee Was Also Covered. In Response To Notice U/S. 153A Of The I.T.Act,The Assessee Filed His Return Of Income Admitting Additional

disallowances of claims, if any, relating to its business income. 9. In view of this, since the aforesaid surrender is not covered under the provisions of Section 68, 69

ACIT., CIRCLE-5(1), HYDERABAD vs. PENNA CEMENT INDUSTRIES LIMITED, HYDERABAD

section 80G in respect of CSR expenditure incurred by the assessee company. 48. Ostensibly, the AO had disallowed the claim for deduction under section 80G in respect of CSR expenditure incurred by the assessee company, on the ground that CSR expenditure is mandatory and hence donations made therefrom cannot be regarded as voluntary. 49. On appeal, the CIT(Appeals

ACIT, CIRCLE-5(1), HYDERABAD vs. USHODAYA ENTERPRISES PRIVATE LIMITED, HYDERABAD

69,790/-. The case of the assessee was selected for scrutiny and notice under section 143(2) of the Income Tax Act, 1961 (“the Act”) was issued by the Learned Assessing Officer (\"Ld. AO”) on 09.08.2018. Thereafter, the Ld. AO completed the assessment under section 143(3) of the Act on 28.12.2019, making a disallowance

ACIT, CIRCLE-5(1), HYDERABAD vs. USHODAYA ENTERPRISES PRIVATE LIMITED, HYDERABAD

69,790/-. The case of the\nassessee was selected for scrutiny and notice under Section 143(2) of the\nIncome Tax Act, 1961 (“the Act”) was issued by the Learned Assessing Officer\n(\"Ld. AO”) on 09.08.2018. Thereafter, the Ld. AO completed the assessment\nunder Section 143(3) of the Act on 28.12.2019, making a disallowance

MADHUSUDAN REDDY PASHAM,HYDERABAD vs. ACIT, CIRCLE-9(1),, HYDERABAD

In the result, the appeal of assessee in ITA

Bench: Shri Manjunatha G & Shri Ravish Sood

Disallowance of loss 3,35,01,000 -- 2008 4. Undisclosed Profit 12 ITA.Nos.427, 428 & 429 /Hyd./2025 earned out of real 80,00,000 80,00,000 estate transaction 5. Unexplained cash credits u/sec.68 of the 2,09,64,300 2,09,64,300 IT Act 1. Unexplained investment/deficit 1,30,00,000 2,03,91,600 cash balance

MADHUSUDAN REDDY PASHAM,HYDERABAD vs. ACIT, CIRCLE-9(1), HYDERABAD

In the result, the appeal of assessee in ITA

Bench: Shri Manjunatha G & Shri Ravish Sood

Disallowance of loss 3,35,01,000 -- 2008 4. Undisclosed Profit 12 ITA.Nos.427, 428 & 429 /Hyd./2025 earned out of real 80,00,000 80,00,000 estate transaction 5. Unexplained cash credits u/sec.68 of the 2,09,64,300 2,09,64,300 IT Act 1. Unexplained investment/deficit 1,30,00,000 2,03,91,600 cash balance

MADHUSUDAN REDDY PASHAM,HYDERABAD vs. ACIT, CIRCLE-9(1),, HYDERABAD

In the result, the appeal of assessee in ITA

Bench: Shri Manjunatha G & Shri Ravish Sood

Disallowance of loss 3,35,01,000 -- 2008 4. Undisclosed Profit 12 ITA.Nos.427, 428 & 429 /Hyd./2025 earned out of real 80,00,000 80,00,000 estate transaction 5. Unexplained cash credits u/sec.68 of the 2,09,64,300 2,09,64,300 IT Act 1. Unexplained investment/deficit 1,30,00,000 2,03,91,600 cash balance

ACIT., CIRCLE-5(1), HYDERABAD vs. PENNA CEMENT INDUSTRIES LIMITED, HYDERABAD

section 80G of the Act in respect of such donations which\nformed part of the spend towards CSR. Respectfully following the\njurisdictional tribunal, ground no 3 is allowed.\n5. Ground No.4 was raised against the disallowance of deduction u/s\n80IA amounting to Rs.24,35,05,411/-. The company is engaged in the\nbusiness of manufacturing of cement and generation

CHINTALAPATI HOLDINGS PVT.LTD., HYD,HYDERABAD vs. DCIT, CENTRAL CIRCLE-1(2), HYD, HYDERABAD

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

69,55,200/-. 8. Aggrieved by the additions, assessee preferred appeal before the learned CIT(A). Insofar as the income from house property is concerned, learned CIT(A) directed the learned Assessing Officer to allow the deduction under section 24(b) of the Income Tax Act, 1961 (‘the Act’) on the assessee furnishing the relevant figure of interest. 9. Coming

CHINTALAPATI HOLDINGS PVT.LTD., HYD,HYDERABAD vs. DCIT, CENTRAL CIRCLE-1(2), HYD, HYDERABAD

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

69,55,200/-. 8. Aggrieved by the additions, assessee preferred appeal before the learned CIT(A). Insofar as the income from house property is concerned, learned CIT(A) directed the learned Assessing Officer to allow the deduction under section 24(b) of the Income Tax Act, 1961 (‘the Act’) on the assessee furnishing the relevant figure of interest. 9. Coming

CHINTALAPATI HOLDINGS PRIVATE LIMITED, HYDERABAD,HYDERABAD vs. DCIT, CIRCLE-1(2), HYDERABAD, HYDERABAD

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

69,55,200/-. 8. Aggrieved by the additions, assessee preferred appeal before the learned CIT(A). Insofar as the income from house property is concerned, learned CIT(A) directed the learned Assessing Officer to allow the deduction under section 24(b) of the Income Tax Act, 1961 (‘the Act’) on the assessee furnishing the relevant figure of interest. 9. Coming

KAUSALYA AGRO FARMS AMD DEVELOPERS PRIVATE LIMITED,HYDERABAD vs. ITO., WARD-2(1), HYDERABAD

In the result, the appeal of the assessee is allowed for statistical purposes, in terms of our above findings

Bench: Shri Vijay Pal Rao & Shri Madhusudan Sawdia

disallowance under section 36(1)(iii) of the Act. Since the assessee did not furnish any response to the said show-cause notice, the Ld. AO completed the assessment under section 147 read with sections 144 and 144B of the Act on 29.03.2022, making an addition of Rs.1,17,73,680/- under section

INCOME TAX OFFICER, WARD-1(3), HYDERABAD vs. BHAGYANAGAR INDIA LIMITED , SECUNDERABAD

In the result, the appeal of the Revenue is dismissed

Bench: Shri Vijay Pal Rao & Shri Madhusudan Sawdiaआ.अपी.सं /Ita No.1200/Hyd/2019 (निर्धारण वर्ा/Assessment Year:2016-17) Income Tax Officer, M/S. Bhagyanagar India Ward-1(3), Hyderabad. Vs. Limited, Hyderabad. Pan:Aaacb8963C (Appellant) (Respondent) निर्धाररती द्वधरध/Assessee By: Shri K.C. Devdas, C.A. रधजस् व द्वधरध/Revenue By: Shri Narender Kumar Naik, Cit-Dr सुिवधई की तधरीख/Date Of Hearing: 24/07/2025 घोर्णध की तधरीख/Pronouncement: 08/08/2025 आदेश/Order Per Madhusudan Sawdia, A.M. : This Appeal Is Filed By Revenue, Feeling Aggrieved By The Order Passed By The Learned Commissioner Of Income Tax (Appeals)-1, Hyderabad (“Ld. Cit(A)”), Dated 16.05.2019 For The A.Y. 2016-17. 2. The Revenue Has Raised The Following Grounds Of Appeal:

69,216/- under Section 115JB of the Act. The case of the assessee was selected for complete scrutiny under CASS and accordingly, notice under Section 143(2) of the Act was issued to the assessee on 07.08.2017. The Learned Assessing Officer (“Ld. AO”) completed the assessment under Section 143(3) of the Act on ITA No.1200/Hyd/2019 3 26.12.2018. While doing

SUSHEE INFRA & MINING LIMITED,HYDERABAD vs. DY. COMMISSIONER OF INCOME TAX , CENTRAL CIRCLE-(2), HYDERABAD

In the result, appeal of the assessee in ITA No

Bench: Shri Rama Kanta Panda & Shri K. Narasimha Charyआ.अपी.सं निर्धारण वर्ा अपीलधर्थी प्रत्‍यर्थी / Ita No. / A.Y. / Appellant / Respondent

section 80-IA of the Act in 143(1) intimation by observing as under,- “5.1.2 "The third and fourth grounds pertains to the disallowance of the claim of deduction u/s.801A(4) of the Income Tax Act when such deduction was allowed in earlier years. The AR claimed that CPC has made the disallowance because they were considering the revised return

SUSHEE INFRA & MINING LIMITED,HYDERABAD vs. DCIT, CIRCLE -2(2), HYDERABAD

In the result, appeal of the assessee in ITA No

Bench: Shri Rama Kanta Panda & Shri K. Narasimha Charyआ.अपी.सं निर्धारण वर्ा अपीलधर्थी प्रत्‍यर्थी / Ita No. / A.Y. / Appellant / Respondent

section 80-IA of the Act in 143(1) intimation by observing as under,- “5.1.2 "The third and fourth grounds pertains to the disallowance of the claim of deduction u/s.801A(4) of the Income Tax Act when such deduction was allowed in earlier years. The AR claimed that CPC has made the disallowance because they were considering the revised return

ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE2-(2), HYDERABAD vs. SUSHEE INFRA & MINING LIMITED, HYDERABAD

In the result, appeal of the assessee in ITA No

Bench: Shri Rama Kanta Panda & Shri K. Narasimha Charyआ.अपी.सं निर्धारण वर्ा अपीलधर्थी प्रत्‍यर्थी / Ita No. / A.Y. / Appellant / Respondent

section 80-IA of the Act in 143(1) intimation by observing as under,- “5.1.2 "The third and fourth grounds pertains to the disallowance of the claim of deduction u/s.801A(4) of the Income Tax Act when such deduction was allowed in earlier years. The AR claimed that CPC has made the disallowance because they were considering the revised return