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64 results for “disallowance”+ Section 690clear

Sorted by relevance

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Key Topics

Addition to Income46Section 153A42Section 13229Section 153C29Search & Seizure27Section 143(3)24Undisclosed Income20Section 143(2)17Section 132(4)

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

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

ITA 439/HYD/2022[2021-2022]Status: DisposedITAT Hyderabad31 May 2023AY 2021-2022

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

For Appellant: Shri H.SrinivasuluFor Respondent: Shri K.P.R.R.Murthy, Sr.AR
Section 115BSection 132Section 132(4)

Showing 1–20 of 64 · Page 1 of 4

17
Penalty17
Section 139(4)16
Section 40A(3)16
Section 153A
Section 34

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, 69A, 69B, 69C and 690

DY. COMMISSIONER OF INCOME TAX , CIRCLE-16(2), HYDERABAD vs. MYLAN LABORATORIES LIMITED , HYDERABAD

In the result, appeal of the assessee is partly allowed

ITA 12/HYD/2019[2014-15]Status: DisposedITAT Hyderabad13 Nov 2019AY 2014-15

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

For Respondent: Sh. YVST Sai, D.R
Section 251Section 28Section 32Section 32(1)Section 37(1)Section 43(1)Section 68

disallowing income-tax deduction for any kind of fine is not proper. g. Another noteworthy point is that the Explanation to section 37(1) is a deeming provision. It only creates a legal fiction. Next, the Explanation comes into play when expenditure, though incurred for business purpose, is coupled with purpose which is offence or prohibited by law. Here

MYLAN LABORATORIES LIMITED ,HYDERABAD vs. DY. COMMISSIONER OF INCOME TAX , CIRCLE-16(2), HYDERABAD

In the result, appeal of the assessee is partly allowed

ITA 2335/HYD/2018[2014-15]Status: DisposedITAT Hyderabad13 Nov 2019AY 2014-15

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

For Respondent: Sh. YVST Sai, D.R
Section 251Section 28Section 32Section 32(1)Section 37(1)Section 43(1)Section 68

disallowing income-tax deduction for any kind of fine is not proper. g. Another noteworthy point is that the Explanation to section 37(1) is a deeming provision. It only creates a legal fiction. Next, the Explanation comes into play when expenditure, though incurred for business purpose, is coupled with purpose which is offence or prohibited by law. Here

ACIT, CENTRAL CIRCLE-2(3), HYDERABAD vs. SKILL PROMOTERS, HYDERABAD

ITA 687/HYD/2022[2015-16]Status: DisposedITAT Hyderabad31 Oct 2023AY 2015-16

Bench: Shri R.K. Panda, Vice- & Shri K. Narasimha Charyappeal In Ita No Assessee Revenue A.Y 628/Hyd/2022 Skill Promoters, Acit, Central Circle 2014-15 Hyderabad 2(3) Hyderabad Pan:Aayfs9165Q 686/Hyd/2022 Acit, Central Circle Skill Promoters, 2014-15 2(3) Hyderabad Hyderabad Pan:Aayfs9165Q 629/Hyd/2022 -Do- -Do- 2015-16 687/Hyd/2022 -Do- -Do- 2015-16 630/Hyd/2022 -Do- -Do- 2016-17 677/Hyd/2022 Acit, Central Circle Skill Promoters (P) 2016-17 2(3) Hyderabad Ltd, Hyderabad Pan:Aawcs1257Q 688/Hyd/2022 -Do- Skill Promoters, 2016-17 Hyderabad Pan:Aayfs9165Q 622/Hyd/2022 Skill Promoters Pvt Acit, Central Circle 2016-17 Ltd, Hyderabad 2(3) Hyderabad Pan:Aawcs1257Q 678/Hyd/2022 -Do- -Do- 2017-18 623/Hyd/2022 -Do- -Do- 2017-18 679/Hyd/2022 -Do- -Do- 2018-19 624/Hyd/2022 -Do- -Do- 2018-19 680/Hyd/2022 Acit, Central Circle Skill Promoters Pvt 2019-20 2(3) Hyderabad Ltd, Hyderabad Pan:Aawcs1257Q 625/Hyd/2022 Skill Promoters Pvt Acit, Central Circle 2019-20 Ltd, Hyderabad 2(3) Hyderabad Pan:Aawcs1257Q 681/Hyd/2022 Acit, Central Circle Skill Promoters Pvt 2020-21 2(3) Hyderabad Ltd, Hyderabad Pan:Aawcs1257Q 626/Hyd/2022 Skill Promoters Pvt Acit, Central Circle 2020-21 Ltd, Hyderabad 2(3) Hyderabad Pan:Aawcs1257Q

For Appellant: Shri P. Murali Mohan Rao, CAFor Respondent: Shri Jeevanlal Lavidiya,CIT (DR)
Section 132Section 132(4)Section 139(4)Section 143(2)Section 153ASection 269SSection 40ASection 40A(3)

section 40A(3). He noted that when the same was confronted with the Director of the assessee company for disallowing the same as per the provisions of the I.T. Act, the Director replied as under which has been reproduced by the Assessing Officer in the body of the assessment order: “Q41. As your company M/s. Skill Promoters Put. Limited

SKILL PROMOTERS PRIVATE LIMITED,HYDERABAD vs. ACIT, CENTRAL CIRCLE-2(3), HYDERABAD

ITA 624/HYD/2022[2018-19]Status: DisposedITAT Hyderabad31 Oct 2023AY 2018-19

Bench: Shri R.K. Panda, Vice- & Shri K. Narasimha Charyappeal In Ita No Assessee Revenue A.Y 628/Hyd/2022 Skill Promoters, Acit, Central Circle 2014-15 Hyderabad 2(3) Hyderabad Pan:Aayfs9165Q 686/Hyd/2022 Acit, Central Circle Skill Promoters, 2014-15 2(3) Hyderabad Hyderabad Pan:Aayfs9165Q 629/Hyd/2022 -Do- -Do- 2015-16 687/Hyd/2022 -Do- -Do- 2015-16 630/Hyd/2022 -Do- -Do- 2016-17 677/Hyd/2022 Acit, Central Circle Skill Promoters (P) 2016-17 2(3) Hyderabad Ltd, Hyderabad Pan:Aawcs1257Q 688/Hyd/2022 -Do- Skill Promoters, 2016-17 Hyderabad Pan:Aayfs9165Q 622/Hyd/2022 Skill Promoters Pvt Acit, Central Circle 2016-17 Ltd, Hyderabad 2(3) Hyderabad Pan:Aawcs1257Q 678/Hyd/2022 -Do- -Do- 2017-18 623/Hyd/2022 -Do- -Do- 2017-18 679/Hyd/2022 -Do- -Do- 2018-19 624/Hyd/2022 -Do- -Do- 2018-19 680/Hyd/2022 Acit, Central Circle Skill Promoters Pvt 2019-20 2(3) Hyderabad Ltd, Hyderabad Pan:Aawcs1257Q 625/Hyd/2022 Skill Promoters Pvt Acit, Central Circle 2019-20 Ltd, Hyderabad 2(3) Hyderabad Pan:Aawcs1257Q 681/Hyd/2022 Acit, Central Circle Skill Promoters Pvt 2020-21 2(3) Hyderabad Ltd, Hyderabad Pan:Aawcs1257Q 626/Hyd/2022 Skill Promoters Pvt Acit, Central Circle 2020-21 Ltd, Hyderabad 2(3) Hyderabad Pan:Aawcs1257Q

For Appellant: Shri P. Murali Mohan Rao, CAFor Respondent: Shri Jeevanlal Lavidiya,CIT (DR)
Section 132Section 132(4)Section 139(4)Section 143(2)Section 153ASection 269SSection 40ASection 40A(3)

section 40A(3). He noted that when the same was confronted with the Director of the assessee company for disallowing the same as per the provisions of the I.T. Act, the Director replied as under which has been reproduced by the Assessing Officer in the body of the assessment order: “Q41. As your company M/s. Skill Promoters Put. Limited

ACIT, CENTRAL CIRCLE-2(3), HYDERABAD vs. SKILL PROMOTERS, HYDERABAD

ITA 686/HYD/2022[2014-15]Status: DisposedITAT Hyderabad31 Oct 2023AY 2014-15

Bench: Shri R.K. Panda, Vice- & Shri K. Narasimha Charyappeal In Ita No Assessee Revenue A.Y 628/Hyd/2022 Skill Promoters, Acit, Central Circle 2014-15 Hyderabad 2(3) Hyderabad Pan:Aayfs9165Q 686/Hyd/2022 Acit, Central Circle Skill Promoters, 2014-15 2(3) Hyderabad Hyderabad Pan:Aayfs9165Q 629/Hyd/2022 -Do- -Do- 2015-16 687/Hyd/2022 -Do- -Do- 2015-16 630/Hyd/2022 -Do- -Do- 2016-17 677/Hyd/2022 Acit, Central Circle Skill Promoters (P) 2016-17 2(3) Hyderabad Ltd, Hyderabad Pan:Aawcs1257Q 688/Hyd/2022 -Do- Skill Promoters, 2016-17 Hyderabad Pan:Aayfs9165Q 622/Hyd/2022 Skill Promoters Pvt Acit, Central Circle 2016-17 Ltd, Hyderabad 2(3) Hyderabad Pan:Aawcs1257Q 678/Hyd/2022 -Do- -Do- 2017-18 623/Hyd/2022 -Do- -Do- 2017-18 679/Hyd/2022 -Do- -Do- 2018-19 624/Hyd/2022 -Do- -Do- 2018-19 680/Hyd/2022 Acit, Central Circle Skill Promoters Pvt 2019-20 2(3) Hyderabad Ltd, Hyderabad Pan:Aawcs1257Q 625/Hyd/2022 Skill Promoters Pvt Acit, Central Circle 2019-20 Ltd, Hyderabad 2(3) Hyderabad Pan:Aawcs1257Q 681/Hyd/2022 Acit, Central Circle Skill Promoters Pvt 2020-21 2(3) Hyderabad Ltd, Hyderabad Pan:Aawcs1257Q 626/Hyd/2022 Skill Promoters Pvt Acit, Central Circle 2020-21 Ltd, Hyderabad 2(3) Hyderabad Pan:Aawcs1257Q

For Appellant: Shri P. Murali Mohan Rao, CAFor Respondent: Shri Jeevanlal Lavidiya,CIT (DR)
Section 132Section 132(4)Section 139(4)Section 143(2)Section 153ASection 269SSection 40ASection 40A(3)

section 40A(3). He noted that when the same was confronted with the Director of the assessee company for disallowing the same as per the provisions of the I.T. Act, the Director replied as under which has been reproduced by the Assessing Officer in the body of the assessment order: “Q41. As your company M/s. Skill Promoters Put. Limited

SKILL PROMOTERS PRIVATE LIMITED ,HYDERABAD vs. ACIT, CENTRAL CIRCLE-2(3), HYDERABAD

ITA 623/HYD/2022[2017-18]Status: DisposedITAT Hyderabad31 Oct 2023AY 2017-18

Bench: Shri R.K. Panda, Vice- & Shri K. Narasimha Charyappeal In Ita No Assessee Revenue A.Y 628/Hyd/2022 Skill Promoters, Acit, Central Circle 2014-15 Hyderabad 2(3) Hyderabad Pan:Aayfs9165Q 686/Hyd/2022 Acit, Central Circle Skill Promoters, 2014-15 2(3) Hyderabad Hyderabad Pan:Aayfs9165Q 629/Hyd/2022 -Do- -Do- 2015-16 687/Hyd/2022 -Do- -Do- 2015-16 630/Hyd/2022 -Do- -Do- 2016-17 677/Hyd/2022 Acit, Central Circle Skill Promoters (P) 2016-17 2(3) Hyderabad Ltd, Hyderabad Pan:Aawcs1257Q 688/Hyd/2022 -Do- Skill Promoters, 2016-17 Hyderabad Pan:Aayfs9165Q 622/Hyd/2022 Skill Promoters Pvt Acit, Central Circle 2016-17 Ltd, Hyderabad 2(3) Hyderabad Pan:Aawcs1257Q 678/Hyd/2022 -Do- -Do- 2017-18 623/Hyd/2022 -Do- -Do- 2017-18 679/Hyd/2022 -Do- -Do- 2018-19 624/Hyd/2022 -Do- -Do- 2018-19 680/Hyd/2022 Acit, Central Circle Skill Promoters Pvt 2019-20 2(3) Hyderabad Ltd, Hyderabad Pan:Aawcs1257Q 625/Hyd/2022 Skill Promoters Pvt Acit, Central Circle 2019-20 Ltd, Hyderabad 2(3) Hyderabad Pan:Aawcs1257Q 681/Hyd/2022 Acit, Central Circle Skill Promoters Pvt 2020-21 2(3) Hyderabad Ltd, Hyderabad Pan:Aawcs1257Q 626/Hyd/2022 Skill Promoters Pvt Acit, Central Circle 2020-21 Ltd, Hyderabad 2(3) Hyderabad Pan:Aawcs1257Q

For Appellant: Shri P. Murali Mohan Rao, CAFor Respondent: Shri Jeevanlal Lavidiya,CIT (DR)
Section 132Section 132(4)Section 139(4)Section 143(2)Section 153ASection 269SSection 40ASection 40A(3)

section 40A(3). He noted that when the same was confronted with the Director of the assessee company for disallowing the same as per the provisions of the I.T. Act, the Director replied as under which has been reproduced by the Assessing Officer in the body of the assessment order: “Q41. As your company M/s. Skill Promoters Put. Limited

ACIT., CENTRAL CIRCLE-2(3), HYDERABAD vs. SKILL PROMOTERS PRIVATE LIMITED, HYDERABAD

ITA 679/HYD/2022[2018-19]Status: DisposedITAT Hyderabad31 Oct 2023AY 2018-19

Bench: Shri R.K. Panda, Vice- & Shri K. Narasimha Charyappeal In Ita No Assessee Revenue A.Y 628/Hyd/2022 Skill Promoters, Acit, Central Circle 2014-15 Hyderabad 2(3) Hyderabad Pan:Aayfs9165Q 686/Hyd/2022 Acit, Central Circle Skill Promoters, 2014-15 2(3) Hyderabad Hyderabad Pan:Aayfs9165Q 629/Hyd/2022 -Do- -Do- 2015-16 687/Hyd/2022 -Do- -Do- 2015-16 630/Hyd/2022 -Do- -Do- 2016-17 677/Hyd/2022 Acit, Central Circle Skill Promoters (P) 2016-17 2(3) Hyderabad Ltd, Hyderabad Pan:Aawcs1257Q 688/Hyd/2022 -Do- Skill Promoters, 2016-17 Hyderabad Pan:Aayfs9165Q 622/Hyd/2022 Skill Promoters Pvt Acit, Central Circle 2016-17 Ltd, Hyderabad 2(3) Hyderabad Pan:Aawcs1257Q 678/Hyd/2022 -Do- -Do- 2017-18 623/Hyd/2022 -Do- -Do- 2017-18 679/Hyd/2022 -Do- -Do- 2018-19 624/Hyd/2022 -Do- -Do- 2018-19 680/Hyd/2022 Acit, Central Circle Skill Promoters Pvt 2019-20 2(3) Hyderabad Ltd, Hyderabad Pan:Aawcs1257Q 625/Hyd/2022 Skill Promoters Pvt Acit, Central Circle 2019-20 Ltd, Hyderabad 2(3) Hyderabad Pan:Aawcs1257Q 681/Hyd/2022 Acit, Central Circle Skill Promoters Pvt 2020-21 2(3) Hyderabad Ltd, Hyderabad Pan:Aawcs1257Q 626/Hyd/2022 Skill Promoters Pvt Acit, Central Circle 2020-21 Ltd, Hyderabad 2(3) Hyderabad Pan:Aawcs1257Q

For Appellant: Shri P. Murali Mohan Rao, CAFor Respondent: Shri Jeevanlal Lavidiya,CIT (DR)
Section 132Section 132(4)Section 139(4)Section 143(2)Section 153ASection 269SSection 40ASection 40A(3)

section 40A(3). He noted that when the same was confronted with the Director of the assessee company for disallowing the same as per the provisions of the I.T. Act, the Director replied as under which has been reproduced by the Assessing Officer in the body of the assessment order: “Q41. As your company M/s. Skill Promoters Put. Limited

SKILL PROMOTERS,HYDERABAD vs. ACIT, CENTRAL CIRCLE-2(3), HYDERABAD

ITA 628/HYD/2022[2014-15]Status: DisposedITAT Hyderabad31 Oct 2023AY 2014-15

Bench: Shri R.K. Panda, Vice- & Shri K. Narasimha Charyappeal In Ita No Assessee Revenue A.Y 628/Hyd/2022 Skill Promoters, Acit, Central Circle 2014-15 Hyderabad 2(3) Hyderabad Pan:Aayfs9165Q 686/Hyd/2022 Acit, Central Circle Skill Promoters, 2014-15 2(3) Hyderabad Hyderabad Pan:Aayfs9165Q 629/Hyd/2022 -Do- -Do- 2015-16 687/Hyd/2022 -Do- -Do- 2015-16 630/Hyd/2022 -Do- -Do- 2016-17 677/Hyd/2022 Acit, Central Circle Skill Promoters (P) 2016-17 2(3) Hyderabad Ltd, Hyderabad Pan:Aawcs1257Q 688/Hyd/2022 -Do- Skill Promoters, 2016-17 Hyderabad Pan:Aayfs9165Q 622/Hyd/2022 Skill Promoters Pvt Acit, Central Circle 2016-17 Ltd, Hyderabad 2(3) Hyderabad Pan:Aawcs1257Q 678/Hyd/2022 -Do- -Do- 2017-18 623/Hyd/2022 -Do- -Do- 2017-18 679/Hyd/2022 -Do- -Do- 2018-19 624/Hyd/2022 -Do- -Do- 2018-19 680/Hyd/2022 Acit, Central Circle Skill Promoters Pvt 2019-20 2(3) Hyderabad Ltd, Hyderabad Pan:Aawcs1257Q 625/Hyd/2022 Skill Promoters Pvt Acit, Central Circle 2019-20 Ltd, Hyderabad 2(3) Hyderabad Pan:Aawcs1257Q 681/Hyd/2022 Acit, Central Circle Skill Promoters Pvt 2020-21 2(3) Hyderabad Ltd, Hyderabad Pan:Aawcs1257Q 626/Hyd/2022 Skill Promoters Pvt Acit, Central Circle 2020-21 Ltd, Hyderabad 2(3) Hyderabad Pan:Aawcs1257Q

For Appellant: Shri P. Murali Mohan Rao, CAFor Respondent: Shri Jeevanlal Lavidiya,CIT (DR)
Section 132Section 132(4)Section 139(4)Section 143(2)Section 153ASection 269SSection 40ASection 40A(3)

section 40A(3). He noted that when the same was confronted with the Director of the assessee company for disallowing the same as per the provisions of the I.T. Act, the Director replied as under which has been reproduced by the Assessing Officer in the body of the assessment order: “Q41. As your company M/s. Skill Promoters Put. Limited

SKILL PROMOTERS PRIVATE LIMITED,HYDERABAD vs. ACIT, CENTRAL CIRCLE-2(3), HYDERABAD

ITA 625/HYD/2022[2019-20]Status: DisposedITAT Hyderabad31 Oct 2023AY 2019-20

Bench: Shri R.K. Panda, Vice- & Shri K. Narasimha Charyappeal In Ita No Assessee Revenue A.Y 628/Hyd/2022 Skill Promoters, Acit, Central Circle 2014-15 Hyderabad 2(3) Hyderabad Pan:Aayfs9165Q 686/Hyd/2022 Acit, Central Circle Skill Promoters, 2014-15 2(3) Hyderabad Hyderabad Pan:Aayfs9165Q 629/Hyd/2022 -Do- -Do- 2015-16 687/Hyd/2022 -Do- -Do- 2015-16 630/Hyd/2022 -Do- -Do- 2016-17 677/Hyd/2022 Acit, Central Circle Skill Promoters (P) 2016-17 2(3) Hyderabad Ltd, Hyderabad Pan:Aawcs1257Q 688/Hyd/2022 -Do- Skill Promoters, 2016-17 Hyderabad Pan:Aayfs9165Q 622/Hyd/2022 Skill Promoters Pvt Acit, Central Circle 2016-17 Ltd, Hyderabad 2(3) Hyderabad Pan:Aawcs1257Q 678/Hyd/2022 -Do- -Do- 2017-18 623/Hyd/2022 -Do- -Do- 2017-18 679/Hyd/2022 -Do- -Do- 2018-19 624/Hyd/2022 -Do- -Do- 2018-19 680/Hyd/2022 Acit, Central Circle Skill Promoters Pvt 2019-20 2(3) Hyderabad Ltd, Hyderabad Pan:Aawcs1257Q 625/Hyd/2022 Skill Promoters Pvt Acit, Central Circle 2019-20 Ltd, Hyderabad 2(3) Hyderabad Pan:Aawcs1257Q 681/Hyd/2022 Acit, Central Circle Skill Promoters Pvt 2020-21 2(3) Hyderabad Ltd, Hyderabad Pan:Aawcs1257Q 626/Hyd/2022 Skill Promoters Pvt Acit, Central Circle 2020-21 Ltd, Hyderabad 2(3) Hyderabad Pan:Aawcs1257Q

For Appellant: Shri P. Murali Mohan Rao, CAFor Respondent: Shri Jeevanlal Lavidiya,CIT (DR)
Section 132Section 132(4)Section 139(4)Section 143(2)Section 153ASection 269SSection 40ASection 40A(3)

section 40A(3). He noted that when the same was confronted with the Director of the assessee company for disallowing the same as per the provisions of the I.T. Act, the Director replied as under which has been reproduced by the Assessing Officer in the body of the assessment order: “Q41. As your company M/s. Skill Promoters Put. Limited

ACIT, CENTRAL CIRCLE-2(3), HYDERABAD vs. SKILL PROMOTERS, HYDERABAD

ITA 688/HYD/2022[2016-17]Status: DisposedITAT Hyderabad31 Oct 2023AY 2016-17

Bench: Shri R.K. Panda, Vice- & Shri K. Narasimha Charyappeal In Ita No Assessee Revenue A.Y 628/Hyd/2022 Skill Promoters, Acit, Central Circle 2014-15 Hyderabad 2(3) Hyderabad Pan:Aayfs9165Q 686/Hyd/2022 Acit, Central Circle Skill Promoters, 2014-15 2(3) Hyderabad Hyderabad Pan:Aayfs9165Q 629/Hyd/2022 -Do- -Do- 2015-16 687/Hyd/2022 -Do- -Do- 2015-16 630/Hyd/2022 -Do- -Do- 2016-17 677/Hyd/2022 Acit, Central Circle Skill Promoters (P) 2016-17 2(3) Hyderabad Ltd, Hyderabad Pan:Aawcs1257Q 688/Hyd/2022 -Do- Skill Promoters, 2016-17 Hyderabad Pan:Aayfs9165Q 622/Hyd/2022 Skill Promoters Pvt Acit, Central Circle 2016-17 Ltd, Hyderabad 2(3) Hyderabad Pan:Aawcs1257Q 678/Hyd/2022 -Do- -Do- 2017-18 623/Hyd/2022 -Do- -Do- 2017-18 679/Hyd/2022 -Do- -Do- 2018-19 624/Hyd/2022 -Do- -Do- 2018-19 680/Hyd/2022 Acit, Central Circle Skill Promoters Pvt 2019-20 2(3) Hyderabad Ltd, Hyderabad Pan:Aawcs1257Q 625/Hyd/2022 Skill Promoters Pvt Acit, Central Circle 2019-20 Ltd, Hyderabad 2(3) Hyderabad Pan:Aawcs1257Q 681/Hyd/2022 Acit, Central Circle Skill Promoters Pvt 2020-21 2(3) Hyderabad Ltd, Hyderabad Pan:Aawcs1257Q 626/Hyd/2022 Skill Promoters Pvt Acit, Central Circle 2020-21 Ltd, Hyderabad 2(3) Hyderabad Pan:Aawcs1257Q

For Appellant: Shri P. Murali Mohan Rao, CAFor Respondent: Shri Jeevanlal Lavidiya,CIT (DR)
Section 132Section 132(4)Section 139(4)Section 143(2)Section 153ASection 269SSection 40ASection 40A(3)

section 40A(3). He noted that when the same was confronted with the Director of the assessee company for disallowing the same as per the provisions of the I.T. Act, the Director replied as under which has been reproduced by the Assessing Officer in the body of the assessment order: “Q41. As your company M/s. Skill Promoters Put. Limited

ACIT., CENTRAL CIRCLE-2(3), HYDERABAD vs. SKILL PROMOTERS PRIVATE LIMITED, HYDERABAD

ITA 678/HYD/2022[2017-18]Status: DisposedITAT Hyderabad31 Oct 2023AY 2017-18

Bench: Shri R.K. Panda, Vice- & Shri K. Narasimha Charyappeal In Ita No Assessee Revenue A.Y 628/Hyd/2022 Skill Promoters, Acit, Central Circle 2014-15 Hyderabad 2(3) Hyderabad Pan:Aayfs9165Q 686/Hyd/2022 Acit, Central Circle Skill Promoters, 2014-15 2(3) Hyderabad Hyderabad Pan:Aayfs9165Q 629/Hyd/2022 -Do- -Do- 2015-16 687/Hyd/2022 -Do- -Do- 2015-16 630/Hyd/2022 -Do- -Do- 2016-17 677/Hyd/2022 Acit, Central Circle Skill Promoters (P) 2016-17 2(3) Hyderabad Ltd, Hyderabad Pan:Aawcs1257Q 688/Hyd/2022 -Do- Skill Promoters, 2016-17 Hyderabad Pan:Aayfs9165Q 622/Hyd/2022 Skill Promoters Pvt Acit, Central Circle 2016-17 Ltd, Hyderabad 2(3) Hyderabad Pan:Aawcs1257Q 678/Hyd/2022 -Do- -Do- 2017-18 623/Hyd/2022 -Do- -Do- 2017-18 679/Hyd/2022 -Do- -Do- 2018-19 624/Hyd/2022 -Do- -Do- 2018-19 680/Hyd/2022 Acit, Central Circle Skill Promoters Pvt 2019-20 2(3) Hyderabad Ltd, Hyderabad Pan:Aawcs1257Q 625/Hyd/2022 Skill Promoters Pvt Acit, Central Circle 2019-20 Ltd, Hyderabad 2(3) Hyderabad Pan:Aawcs1257Q 681/Hyd/2022 Acit, Central Circle Skill Promoters Pvt 2020-21 2(3) Hyderabad Ltd, Hyderabad Pan:Aawcs1257Q 626/Hyd/2022 Skill Promoters Pvt Acit, Central Circle 2020-21 Ltd, Hyderabad 2(3) Hyderabad Pan:Aawcs1257Q

For Appellant: Shri P. Murali Mohan Rao, CAFor Respondent: Shri Jeevanlal Lavidiya,CIT (DR)
Section 132Section 132(4)Section 139(4)Section 143(2)Section 153ASection 269SSection 40ASection 40A(3)

section 40A(3). He noted that when the same was confronted with the Director of the assessee company for disallowing the same as per the provisions of the I.T. Act, the Director replied as under which has been reproduced by the Assessing Officer in the body of the assessment order: “Q41. As your company M/s. Skill Promoters Put. Limited

SKILL PROMOTERS,HYDERABAD vs. ACIT, CENTRAL CIRCLE-2(3), HYDERABAD

ITA 629/HYD/2022[2015-16]Status: DisposedITAT Hyderabad31 Oct 2023AY 2015-16

Bench: Shri R.K. Panda, Vice- & Shri K. Narasimha Charyappeal In Ita No Assessee Revenue A.Y 628/Hyd/2022 Skill Promoters, Acit, Central Circle 2014-15 Hyderabad 2(3) Hyderabad Pan:Aayfs9165Q 686/Hyd/2022 Acit, Central Circle Skill Promoters, 2014-15 2(3) Hyderabad Hyderabad Pan:Aayfs9165Q 629/Hyd/2022 -Do- -Do- 2015-16 687/Hyd/2022 -Do- -Do- 2015-16 630/Hyd/2022 -Do- -Do- 2016-17 677/Hyd/2022 Acit, Central Circle Skill Promoters (P) 2016-17 2(3) Hyderabad Ltd, Hyderabad Pan:Aawcs1257Q 688/Hyd/2022 -Do- Skill Promoters, 2016-17 Hyderabad Pan:Aayfs9165Q 622/Hyd/2022 Skill Promoters Pvt Acit, Central Circle 2016-17 Ltd, Hyderabad 2(3) Hyderabad Pan:Aawcs1257Q 678/Hyd/2022 -Do- -Do- 2017-18 623/Hyd/2022 -Do- -Do- 2017-18 679/Hyd/2022 -Do- -Do- 2018-19 624/Hyd/2022 -Do- -Do- 2018-19 680/Hyd/2022 Acit, Central Circle Skill Promoters Pvt 2019-20 2(3) Hyderabad Ltd, Hyderabad Pan:Aawcs1257Q 625/Hyd/2022 Skill Promoters Pvt Acit, Central Circle 2019-20 Ltd, Hyderabad 2(3) Hyderabad Pan:Aawcs1257Q 681/Hyd/2022 Acit, Central Circle Skill Promoters Pvt 2020-21 2(3) Hyderabad Ltd, Hyderabad Pan:Aawcs1257Q 626/Hyd/2022 Skill Promoters Pvt Acit, Central Circle 2020-21 Ltd, Hyderabad 2(3) Hyderabad Pan:Aawcs1257Q

For Appellant: Shri P. Murali Mohan Rao, CAFor Respondent: Shri Jeevanlal Lavidiya,CIT (DR)
Section 132Section 132(4)Section 139(4)Section 143(2)Section 153ASection 269SSection 40ASection 40A(3)

section 40A(3). He noted that when the same was confronted with the Director of the assessee company for disallowing the same as per the provisions of the I.T. Act, the Director replied as under which has been reproduced by the Assessing Officer in the body of the assessment order: “Q41. As your company M/s. Skill Promoters Put. Limited

ACIT., CENTRAL CIRCLE-2(3), HYDERABAD vs. SKILL PROMOTERS PRIVATE LIMITED, HYDERABAD

ITA 680/HYD/2022[2019-20]Status: DisposedITAT Hyderabad31 Oct 2023AY 2019-20

Bench: Shri R.K. Panda, Vice- & Shri K. Narasimha Charyappeal In Ita No Assessee Revenue A.Y 628/Hyd/2022 Skill Promoters, Acit, Central Circle 2014-15 Hyderabad 2(3) Hyderabad Pan:Aayfs9165Q 686/Hyd/2022 Acit, Central Circle Skill Promoters, 2014-15 2(3) Hyderabad Hyderabad Pan:Aayfs9165Q 629/Hyd/2022 -Do- -Do- 2015-16 687/Hyd/2022 -Do- -Do- 2015-16 630/Hyd/2022 -Do- -Do- 2016-17 677/Hyd/2022 Acit, Central Circle Skill Promoters (P) 2016-17 2(3) Hyderabad Ltd, Hyderabad Pan:Aawcs1257Q 688/Hyd/2022 -Do- Skill Promoters, 2016-17 Hyderabad Pan:Aayfs9165Q 622/Hyd/2022 Skill Promoters Pvt Acit, Central Circle 2016-17 Ltd, Hyderabad 2(3) Hyderabad Pan:Aawcs1257Q 678/Hyd/2022 -Do- -Do- 2017-18 623/Hyd/2022 -Do- -Do- 2017-18 679/Hyd/2022 -Do- -Do- 2018-19 624/Hyd/2022 -Do- -Do- 2018-19 680/Hyd/2022 Acit, Central Circle Skill Promoters Pvt 2019-20 2(3) Hyderabad Ltd, Hyderabad Pan:Aawcs1257Q 625/Hyd/2022 Skill Promoters Pvt Acit, Central Circle 2019-20 Ltd, Hyderabad 2(3) Hyderabad Pan:Aawcs1257Q 681/Hyd/2022 Acit, Central Circle Skill Promoters Pvt 2020-21 2(3) Hyderabad Ltd, Hyderabad Pan:Aawcs1257Q 626/Hyd/2022 Skill Promoters Pvt Acit, Central Circle 2020-21 Ltd, Hyderabad 2(3) Hyderabad Pan:Aawcs1257Q

For Appellant: Shri P. Murali Mohan Rao, CAFor Respondent: Shri Jeevanlal Lavidiya,CIT (DR)
Section 132Section 132(4)Section 139(4)Section 143(2)Section 153ASection 269SSection 40ASection 40A(3)

section 40A(3). He noted that when the same was confronted with the Director of the assessee company for disallowing the same as per the provisions of the I.T. Act, the Director replied as under which has been reproduced by the Assessing Officer in the body of the assessment order: “Q41. As your company M/s. Skill Promoters Put. Limited

ACIT., CENTRAL CIRCLE-2(3), HYDERABAD vs. SKILL PROMOTERS PRIVATE LIMITED, HYDERABAD

ITA 681/HYD/2022[2020-21]Status: DisposedITAT Hyderabad31 Oct 2023AY 2020-21

Bench: Shri R.K. Panda, Vice- & Shri K. Narasimha Charyappeal In Ita No Assessee Revenue A.Y 628/Hyd/2022 Skill Promoters, Acit, Central Circle 2014-15 Hyderabad 2(3) Hyderabad Pan:Aayfs9165Q 686/Hyd/2022 Acit, Central Circle Skill Promoters, 2014-15 2(3) Hyderabad Hyderabad Pan:Aayfs9165Q 629/Hyd/2022 -Do- -Do- 2015-16 687/Hyd/2022 -Do- -Do- 2015-16 630/Hyd/2022 -Do- -Do- 2016-17 677/Hyd/2022 Acit, Central Circle Skill Promoters (P) 2016-17 2(3) Hyderabad Ltd, Hyderabad Pan:Aawcs1257Q 688/Hyd/2022 -Do- Skill Promoters, 2016-17 Hyderabad Pan:Aayfs9165Q 622/Hyd/2022 Skill Promoters Pvt Acit, Central Circle 2016-17 Ltd, Hyderabad 2(3) Hyderabad Pan:Aawcs1257Q 678/Hyd/2022 -Do- -Do- 2017-18 623/Hyd/2022 -Do- -Do- 2017-18 679/Hyd/2022 -Do- -Do- 2018-19 624/Hyd/2022 -Do- -Do- 2018-19 680/Hyd/2022 Acit, Central Circle Skill Promoters Pvt 2019-20 2(3) Hyderabad Ltd, Hyderabad Pan:Aawcs1257Q 625/Hyd/2022 Skill Promoters Pvt Acit, Central Circle 2019-20 Ltd, Hyderabad 2(3) Hyderabad Pan:Aawcs1257Q 681/Hyd/2022 Acit, Central Circle Skill Promoters Pvt 2020-21 2(3) Hyderabad Ltd, Hyderabad Pan:Aawcs1257Q 626/Hyd/2022 Skill Promoters Pvt Acit, Central Circle 2020-21 Ltd, Hyderabad 2(3) Hyderabad Pan:Aawcs1257Q

For Appellant: Shri P. Murali Mohan Rao, CAFor Respondent: Shri Jeevanlal Lavidiya,CIT (DR)
Section 132Section 132(4)Section 139(4)Section 143(2)Section 153ASection 269SSection 40ASection 40A(3)

section 40A(3). He noted that when the same was confronted with the Director of the assessee company for disallowing the same as per the provisions of the I.T. Act, the Director replied as under which has been reproduced by the Assessing Officer in the body of the assessment order: “Q41. As your company M/s. Skill Promoters Put. Limited

SKILL PROMOTERS,HYDERABAD vs. ACIT, CENTRAL CIRCLE-2(3), HYDERABAD

ITA 630/HYD/2022[2016-17]Status: DisposedITAT Hyderabad31 Oct 2023AY 2016-17

Bench: Shri R.K. Panda, Vice- & Shri K. Narasimha Charyappeal In Ita No Assessee Revenue A.Y 628/Hyd/2022 Skill Promoters, Acit, Central Circle 2014-15 Hyderabad 2(3) Hyderabad Pan:Aayfs9165Q 686/Hyd/2022 Acit, Central Circle Skill Promoters, 2014-15 2(3) Hyderabad Hyderabad Pan:Aayfs9165Q 629/Hyd/2022 -Do- -Do- 2015-16 687/Hyd/2022 -Do- -Do- 2015-16 630/Hyd/2022 -Do- -Do- 2016-17 677/Hyd/2022 Acit, Central Circle Skill Promoters (P) 2016-17 2(3) Hyderabad Ltd, Hyderabad Pan:Aawcs1257Q 688/Hyd/2022 -Do- Skill Promoters, 2016-17 Hyderabad Pan:Aayfs9165Q 622/Hyd/2022 Skill Promoters Pvt Acit, Central Circle 2016-17 Ltd, Hyderabad 2(3) Hyderabad Pan:Aawcs1257Q 678/Hyd/2022 -Do- -Do- 2017-18 623/Hyd/2022 -Do- -Do- 2017-18 679/Hyd/2022 -Do- -Do- 2018-19 624/Hyd/2022 -Do- -Do- 2018-19 680/Hyd/2022 Acit, Central Circle Skill Promoters Pvt 2019-20 2(3) Hyderabad Ltd, Hyderabad Pan:Aawcs1257Q 625/Hyd/2022 Skill Promoters Pvt Acit, Central Circle 2019-20 Ltd, Hyderabad 2(3) Hyderabad Pan:Aawcs1257Q 681/Hyd/2022 Acit, Central Circle Skill Promoters Pvt 2020-21 2(3) Hyderabad Ltd, Hyderabad Pan:Aawcs1257Q 626/Hyd/2022 Skill Promoters Pvt Acit, Central Circle 2020-21 Ltd, Hyderabad 2(3) Hyderabad Pan:Aawcs1257Q

For Appellant: Shri P. Murali Mohan Rao, CAFor Respondent: Shri Jeevanlal Lavidiya,CIT (DR)
Section 132Section 132(4)Section 139(4)Section 143(2)Section 153ASection 269SSection 40ASection 40A(3)

section 40A(3). He noted that when the same was confronted with the Director of the assessee company for disallowing the same as per the provisions of the I.T. Act, the Director replied as under which has been reproduced by the Assessing Officer in the body of the assessment order: “Q41. As your company M/s. Skill Promoters Put. Limited

SKILL PROMOTERS PRIVATE LIMITED,HYDERABAD vs. ACIT, CENTRAL CIRCLE-2(3), HYDERABAD

ITA 626/HYD/2022[2020-21]Status: DisposedITAT Hyderabad31 Oct 2023AY 2020-21

Bench: Shri R.K. Panda, Vice- & Shri K. Narasimha Charyappeal In Ita No Assessee Revenue A.Y 628/Hyd/2022 Skill Promoters, Acit, Central Circle 2014-15 Hyderabad 2(3) Hyderabad Pan:Aayfs9165Q 686/Hyd/2022 Acit, Central Circle Skill Promoters, 2014-15 2(3) Hyderabad Hyderabad Pan:Aayfs9165Q 629/Hyd/2022 -Do- -Do- 2015-16 687/Hyd/2022 -Do- -Do- 2015-16 630/Hyd/2022 -Do- -Do- 2016-17 677/Hyd/2022 Acit, Central Circle Skill Promoters (P) 2016-17 2(3) Hyderabad Ltd, Hyderabad Pan:Aawcs1257Q 688/Hyd/2022 -Do- Skill Promoters, 2016-17 Hyderabad Pan:Aayfs9165Q 622/Hyd/2022 Skill Promoters Pvt Acit, Central Circle 2016-17 Ltd, Hyderabad 2(3) Hyderabad Pan:Aawcs1257Q 678/Hyd/2022 -Do- -Do- 2017-18 623/Hyd/2022 -Do- -Do- 2017-18 679/Hyd/2022 -Do- -Do- 2018-19 624/Hyd/2022 -Do- -Do- 2018-19 680/Hyd/2022 Acit, Central Circle Skill Promoters Pvt 2019-20 2(3) Hyderabad Ltd, Hyderabad Pan:Aawcs1257Q 625/Hyd/2022 Skill Promoters Pvt Acit, Central Circle 2019-20 Ltd, Hyderabad 2(3) Hyderabad Pan:Aawcs1257Q 681/Hyd/2022 Acit, Central Circle Skill Promoters Pvt 2020-21 2(3) Hyderabad Ltd, Hyderabad Pan:Aawcs1257Q 626/Hyd/2022 Skill Promoters Pvt Acit, Central Circle 2020-21 Ltd, Hyderabad 2(3) Hyderabad Pan:Aawcs1257Q

For Appellant: Shri P. Murali Mohan Rao, CAFor Respondent: Shri Jeevanlal Lavidiya,CIT (DR)
Section 132Section 132(4)Section 139(4)Section 143(2)Section 153ASection 269SSection 40ASection 40A(3)

section 40A(3). He noted that when the same was confronted with the Director of the assessee company for disallowing the same as per the provisions of the I.T. Act, the Director replied as under which has been reproduced by the Assessing Officer in the body of the assessment order: “Q41. As your company M/s. Skill Promoters Put. Limited

ACIT., CENTRAL CIRCLE-2(3), HYDERABAD vs. SKILL PROMOTERS PRIVATE LIMITED, HYDERABAD

ITA 677/HYD/2022[2016-17]Status: DisposedITAT Hyderabad31 Oct 2023AY 2016-17

Bench: Shri R.K. Panda, Vice- & Shri K. Narasimha Charyappeal In Ita No Assessee Revenue A.Y 628/Hyd/2022 Skill Promoters, Acit, Central Circle 2014-15 Hyderabad 2(3) Hyderabad Pan:Aayfs9165Q 686/Hyd/2022 Acit, Central Circle Skill Promoters, 2014-15 2(3) Hyderabad Hyderabad Pan:Aayfs9165Q 629/Hyd/2022 -Do- -Do- 2015-16 687/Hyd/2022 -Do- -Do- 2015-16 630/Hyd/2022 -Do- -Do- 2016-17 677/Hyd/2022 Acit, Central Circle Skill Promoters (P) 2016-17 2(3) Hyderabad Ltd, Hyderabad Pan:Aawcs1257Q 688/Hyd/2022 -Do- Skill Promoters, 2016-17 Hyderabad Pan:Aayfs9165Q 622/Hyd/2022 Skill Promoters Pvt Acit, Central Circle 2016-17 Ltd, Hyderabad 2(3) Hyderabad Pan:Aawcs1257Q 678/Hyd/2022 -Do- -Do- 2017-18 623/Hyd/2022 -Do- -Do- 2017-18 679/Hyd/2022 -Do- -Do- 2018-19 624/Hyd/2022 -Do- -Do- 2018-19 680/Hyd/2022 Acit, Central Circle Skill Promoters Pvt 2019-20 2(3) Hyderabad Ltd, Hyderabad Pan:Aawcs1257Q 625/Hyd/2022 Skill Promoters Pvt Acit, Central Circle 2019-20 Ltd, Hyderabad 2(3) Hyderabad Pan:Aawcs1257Q 681/Hyd/2022 Acit, Central Circle Skill Promoters Pvt 2020-21 2(3) Hyderabad Ltd, Hyderabad Pan:Aawcs1257Q 626/Hyd/2022 Skill Promoters Pvt Acit, Central Circle 2020-21 Ltd, Hyderabad 2(3) Hyderabad Pan:Aawcs1257Q

For Appellant: Shri P. Murali Mohan Rao, CAFor Respondent: Shri Jeevanlal Lavidiya,CIT (DR)
Section 132Section 132(4)Section 139(4)Section 143(2)Section 153ASection 269SSection 40ASection 40A(3)

section 40A(3). He noted that when the same was confronted with the Director of the assessee company for disallowing the same as per the provisions of the I.T. Act, the Director replied as under which has been reproduced by the Assessing Officer in the body of the assessment order: “Q41. As your company M/s. Skill Promoters Put. Limited

SKILL PROMOTERS PRIVATE LIMITED,HYDERABAD vs. ACIT,CENTRAL CIRCLE-2(3), HYDERABAD

ITA 622/HYD/2022[2016-17]Status: DisposedITAT Hyderabad31 Oct 2023AY 2016-17

Bench: Shri R.K. Panda, Vice- & Shri K. Narasimha Charyappeal In Ita No Assessee Revenue A.Y 628/Hyd/2022 Skill Promoters, Acit, Central Circle 2014-15 Hyderabad 2(3) Hyderabad Pan:Aayfs9165Q 686/Hyd/2022 Acit, Central Circle Skill Promoters, 2014-15 2(3) Hyderabad Hyderabad Pan:Aayfs9165Q 629/Hyd/2022 -Do- -Do- 2015-16 687/Hyd/2022 -Do- -Do- 2015-16 630/Hyd/2022 -Do- -Do- 2016-17 677/Hyd/2022 Acit, Central Circle Skill Promoters (P) 2016-17 2(3) Hyderabad Ltd, Hyderabad Pan:Aawcs1257Q 688/Hyd/2022 -Do- Skill Promoters, 2016-17 Hyderabad Pan:Aayfs9165Q 622/Hyd/2022 Skill Promoters Pvt Acit, Central Circle 2016-17 Ltd, Hyderabad 2(3) Hyderabad Pan:Aawcs1257Q 678/Hyd/2022 -Do- -Do- 2017-18 623/Hyd/2022 -Do- -Do- 2017-18 679/Hyd/2022 -Do- -Do- 2018-19 624/Hyd/2022 -Do- -Do- 2018-19 680/Hyd/2022 Acit, Central Circle Skill Promoters Pvt 2019-20 2(3) Hyderabad Ltd, Hyderabad Pan:Aawcs1257Q 625/Hyd/2022 Skill Promoters Pvt Acit, Central Circle 2019-20 Ltd, Hyderabad 2(3) Hyderabad Pan:Aawcs1257Q 681/Hyd/2022 Acit, Central Circle Skill Promoters Pvt 2020-21 2(3) Hyderabad Ltd, Hyderabad Pan:Aawcs1257Q 626/Hyd/2022 Skill Promoters Pvt Acit, Central Circle 2020-21 Ltd, Hyderabad 2(3) Hyderabad Pan:Aawcs1257Q

For Appellant: Shri P. Murali Mohan Rao, CAFor Respondent: Shri Jeevanlal Lavidiya,CIT (DR)
Section 132Section 132(4)Section 139(4)Section 143(2)Section 153ASection 269SSection 40ASection 40A(3)

section 40A(3). He noted that when the same was confronted with the Director of the assessee company for disallowing the same as per the provisions of the I.T. Act, the Director replied as under which has been reproduced by the Assessing Officer in the body of the assessment order: “Q41. As your company M/s. Skill Promoters Put. Limited

PRIMARY AGRICULTURE CO OPERATIVE SOCIETY WANKIDI,HYDERABAD vs. ITO, WARD-1, MANCHIRIAL

ITA 500/HYD/2025[2021-22]Status: DisposedITAT Hyderabad30 Jun 2025AY 2021-22

Bench: Us:

For Appellant: Shri T. Chaitanya KumarFor Respondent: Shri Ashutosh Pradhan
Section 139Section 139(1)Section 143(1)Section 143(1)(a)Section 80ASection 80PSection 80P(2)(a)

disallowance of the appellant's claim for deduction under section 80P of the Act, without appreciating that the CPC passed the order without granting the Appellant a fair opportunity to present its case, which renders the proceedings void ab initio. 5. The learned CIT(A) failed to consider that the CPC processed the return and raised demand