VAKULA TIRUNAGARI,HYDERABAD vs. ITO., WARD-9(3), HYDERABAD

In the result, appeal filed by the assessee is allowed for statistical purposes

Bench: Shri Vijay Pal Rao, Vice-A N D Shri Madhusudan Sawdiaआ.अपी.सं /Ita No.1153/Hyd/2024 (िनधा"रण वष"/Assessment Year: 2017-18) Smt. Vakula Tirunagari Vs. Income Tax Officer Hyderabad Ward 9(3) Pan:Agjpt8158M Hyderabad (Appellant) (Respondent) िनधा""रती "ारा/Assessee By: Shri Anil Kumar, Ca राज" व "ारा/Revenue By:: Dr. Sachin Kumar, Dr सुनवाई की तारीख/Date Of Hearing: 04/02/2025 घोषणा की तारीख/Pronouncement: 06/02/2025 आदेश/Order

demonetization period along with source and evidences. Since there was no response or compliance on behalf of the assessee to the notices, the Assessing Officer proposed to complete the assessment ex-parte u/s 144 of the I.T. Act, 1961. The Assessing Officer has made additions on account of unexplained cash deposits of Rs.1,31,39,663/- as well

RAJESHWARI MADDI,HYDERABAD vs. ITO., WARD-4(2), HYDERABAD

In the result, appeal of the Assessee is allowed for statistical purposes

Bench: Shri Vijay Pal Raoआ.अपी.सं /Ita No.72/Hyd/2025 Assessment Year 2017-2018 Rajeshwari Maddi The Income Tax Officer, Hyderabad – 500 020. Ward-4(2), Hyderabad. Vs. Telangana. Pin – 500 004. Pan Ctipm9854K Telangana. (Appellant) (Respondent) िनधा"रती "ारा /Assessee By: Sri V Ganesh Bhujangarao Advocate राज" व "ारा /Revenue By: Ms P Sumitha, Sr. Ar सुनवाई की तारीख/Date Of Hearing: 15.01.2026 घोषणा की तारीख/Pronouncement: 21.01.2026 आदेश/Order

house property and since demonetization, scheme was announced by the Government of India, she deposited the cash available with her into

SHASHIKALA GUPTA,HYDERABAD vs. ITO WARD-10(1), HYDERABAD

In the result, appeal filed by the assessee is allowed

Bench: Shri R.K. Panda & Shri Laliet Kumarassessment Year: 2017-18 Smt. Shashikala Gupta Vs. Income Tax Officer Hyderabad Ward 10(1) Pan:Aaspg1838N Hyderabad (Appellant) (Respondent) Assessee By: Shri Darshan Jakharia, Ca Revenue By: Shri Rajendra Kumar, Cit(Dr) Date Of Hearing: 14/12/2022 Date Of Pronouncement: 19/12/2022 Order Per R.K. Panda, A.M This Appeal Filed By The Assessee Is Directed Against The Order Dated 29.3.2022 Of The Learned Pr.Cit-1, Hyderabad, Relating To A.Y.2017-18. 2. Facts Of The Case, In Brief, Are That The Assessee Is An Individual & Filed Her Return Of Income On 26.07.2017 For A.Y 2017-18 Admitting Income From House Property & Other Sources At Rs.3,66,720/-. The Case Was Selected For Scrutiny Under Cass & Issues On Which The Selection Was Made Was “Large Value Cash Deposited During Demonetization Period As Compared To Returned Income”. Notice U/S 143(2) Of The Act Dated 9.8.2018 Was Issued & Served Electronically On The Assessee As Well As Page 1 Of 15

House Property and other sources at Rs.3,66,720/-. The case was selected for scrutiny under CASS and issues on which the selection was made was “Large Value Cash deposited during demonetization

MORAMKANTI GOPAL REDDY AND OTHERS,HYDERABAD vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-6(1), HYDERABAD

In the result, the appeal of the assessee is allowed for statistical purposes

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

House Property and Other Sources. Assessee filed its return of income electronically for A.Y. 2017-18 on 24.07.2017 declaring taxable income of Rs.77,84,290/- after claiming deduction under Chapter-VIA of Rs.1,60,000/-. The case was selected for scrutiny under (CASS) for a "LIMITED" category to examine the issue of "Large value cash deposits during demonetization

SARDA BRIJGOPAL,HYDERABAD vs. ITO, WARD-5(1), HYDERABAD

Bench: Shri Manjunatha G. & Shri Ravish Soodआ.अपी.सं /Ita No.1891/Hyd/2025 (िनधा"रण वष"/Assessment Year:2017-18) Sarda Brijgopal, Vs. Income Tax Officer, Hyderabad. Ward-5(1), Pan: Aamhs2717L Hyderabad. (Appellant) (Respondent) िनधा""रती "ारा/Assessee By: Ms. Aluru V Sai Sudha, Ca राज" व "ारा/Revenue By: Shri K. Vamsi Krishna, Sr. Dr सुनवाई की तारीख/Date Of Hearing: 05/02/2026 घोषणा की तारीख/Date Of 20/02/2026 Pronouncement: आदेश / Order Per. Ravish Sood, J.M: The Present Appeal Filed By The Assessee Is Directed Against The Order Passed By The Additional/Joint Commissioner Of Income Tax (Appeals)-4, Chennai, Dated 30/09/2025, Which In Turn Arises From The Order Passed By The Assessing Officer (For Short, “Ao”) Under Section 143(3) Of The Income Tax Act, 1961 (For Short, “The Act”), Dated 18/12/2019 For The Assessment Year (Ay) 2017-18. The Assessee Has Assailed The Impugned Order Of The Cit(A) On The Following Grounds Of Appeal:

house property and income from other sources as was disclosed by him during the subject year and also the preceding three years based on which he had come forth with an explanation that the subject cash deposits of Rs.9.43 lakhs (supra) was sourced out of the aforementioned income that had already been subjected to tax in his hands

MADHAVAN SURAM,NELLORE vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-1, NELLORE

In the result, appeal of the assessee is allowed

Bench: Shri K. Narasimha Chary

house property income in cash and some money from their daughter residing in USA. He explained all the deposits to the tune of Rs. 14 lakhs, out of Rs. 18 lakhs and in respect of such Rs. 4 lakhs, he stated that it is out of his personal income, but details could not recollect. Page

TALLURI SRINIVASULU,NELLORE vs. INCOME TAX OFFICER,WARD -1, NELLORE

In the result, appeal of the assessee is allowed in above terms

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahuassessment Year: 2017-18 Talluri Srinivasulu, Nellore Vs Income Tax Officer, Ward - 1, Nellore. Pan – Aaupt9827G (Appellant) (Respondent) Assessee By: Shri M.V. Prasad Revenue By: Shri Balakrishna Date Of Hearing: 07/09/2021 Date Of Pronouncement: 17/09/2021

house property income, copy of statements of bank accounts held during the FY 2016-17, copy of client ledger and income tax challans in support of payment. The Books of accounts maintained by the assessee for the AY 2017-18 along with bills and vouchers, are furnished physically in view of its volume and the same are also verified

TULJA SINGH MADABALOO,HYDERABAD vs. ITO,, WARD-7(2), HYDERABAD

Bench: Us :

house property is Rs.1,00,000/-. During the period under demonetization, the petitioner deposited Rs.2,84,200/- which were added

ANUSHA PAGADALA,HYDERABAD vs. INCOME TAX OFFICER, WARD-4(3), HYDERABAD

In the result, appeal of the assessee is treated as allowed for statistical purposes

Bench: Shri K. Narasimha Charyआ.अपी.सं / Ita No. 260/Hyd/2024 (निर्धारण वर्ा / Assessment Year: 2017-18) Anusha Pagadala, Vs. Income Tax Officer, Hyderabad Ward-4(3), [Pan No. Clbpp3176L] Hyderabad अपीलधर्थी / Appellant प्रत्‍यर्थी / Respondent निर्धाररती द्वधरध/Assessee By: Shri Sashank Dundu, Ar रधजस्‍व द्वधरध/Revenue By: Shri Ranjan Agarwala, Dr सुिवधई की तधरीख/Date Of Hearing: 10/04/2024 घोर्णध की तधरीख/Pronouncement On: 23/04/2024 आदेश / Order Aggrieved By The Order Dated 18/01/2024 Passed By The Learned Addl./Jcit(A)-2, Jaipur, (“Ld. Addl./Jcit(A)”), In The Case Of Anusha Pagadala (“The Assessee”) For The Assessment Year 2017-18, Assessee Preferred This Appeal. 2. Brief Facts Of The Case Are That The Assessee Is An Individual Having Rental Income. She Filed Her Return Of Income For The Assessment Year 2017-18 On 04/08/2017 Declaring Total Income Of Rs. 4,04,636/- As Income From House Property. The Case Was Selected For Scrutiny Through Cass To Verify Large Value Of Cash Deposits During Demonetization Period & Verification Of Sources Of Property Purchased. During The Course Of Assessment Proceedings, On The Ground Of The Part/Insufficient Compliance & Invalid Explanation From The Assessee Regarding Nature & Cash Deposits To The Tune Of Rs. 9 Lakhs With Supporting Documents, Learned Assessing Officer, By Order Dated 05/12/2019, Finalised The Assessment, Treating The Total Amount Of Rs. 9 Lakhs As ‘Un-Explained Money’ Under Section 69A Read With Section 115Bbe Of The Income Tax Act, 1961 (For Short “The Act”) For The Year Under Consideration & Added The Same To The Income Of The Assessee.

house property. The case was selected for scrutiny through CASS to verify large value of cash deposits during demonetization period

VUPPALA BASWARAJU,HYDERABAD vs. ITO, INTERNATIONAL TAXATION-1, HYDERABAD

In the result, appeal filed by the assessee is allowed for statistical purposes

Bench: Shri R. K. Pandaassessment Year: 2017-18 Shri Vuppala Baswaraju Vs. Income Tax Officer (International Taxation)-1, Hyderabad Hyderabad Pan:Aldpb0570A (Appellant) (Respondent) Assessee By: Sri P.C. Yadav, Advocate Revenue By: Sri S.P.G. Mudaliar,Dr Date Of Hearing: 19/07/2022 Date Of Pronouncement: 21/07/2022 Order This Appeal Filed By The Assessee Is Directed Against The Order Dated 15.2.2022 Of The Learned Cit (A0)-10, Relating To A.Y. 2017-18

demonetization. The security deposit and the rents received as claimed by the appellant despite the material evidence being weak may be the source for Rs 5,50,000/- However, I am disinclined to visit this issue. 4 The appellant claims rents from a property, which has never seen the face of any record If there is rental income, from house

ASSISTANT COMMISSIONER OF INCOME TAX,CENTRAL CIRCLE-2(1) , HYDERABAD vs. SATYA SAYEE BABU DIVI , HYDERABAD

In the result, the appeal of the Revenue is allowed for statistical purposes

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

House property, capital gains, income from other sources and agricultural income. It was stated that as per the cash balance details the assessee had an opening cash balance of Rs.8 lakhs and had withdrawn a total cash of Rs.1,24,89,549/- during the year. Out of these withdrawals, it was claimed that the assessee had deposited Rs.83 lakhs during

RAMESH ADDU,SECUNDERABAD vs. ITO., WARD-13(1), HYDERABAD

In the result, the appeal filed by the assessee is allowed for statistical purposes

Bench: SHRI VIJAY PAL RAO, HON’BLE (Vice President), SHRI MANJUNATHA G, HON’BLE (Accountant Member)

house property, and income from other sources. The case was selected for scrutiny under CASS to verify cash deposited made during demonetization

RAPARTHY VENUGOPAL,HYDERABAD vs. INCOME TAX OFFICER, WARD - 11(4), HYDERABAD

In the result, appeal filed by the assessee is allowed for statistical purposes

Bench: Shri Manjunatha, G.आ.अपी.सं /Ita No. 419/Hyd/2024 (िनधा"रण वष"/Assessment Year: 2017-18) Shri Raparthy Venugopal Vs. Income Tax Officer Hyderabad Ward 11(4) Pan: Hyderabad (Appellant) (Respondent) िनधा""रती "ारा/Assessee By: Shri K.A. Sai Prasad, Ca राज" व "ारा/Revenue By:: Smt. Helan Ruby Jesindha,Dr सुनवाई की तारीख/Date Of Hearing: 29/05/2024 घोषणा की तारीख/Pronouncement: 03/06/2024 आदेश/Order

demonetization period as unexplained money u/s 69A of the I.T. Act, 1961. The Assessing Officer, on verification of the information noticed that the assessee has purchased house property

SABITHA ANAND HOSPITAL,HYDERABAD vs. DCIT, CENTRAL CIRCLE-3(3), HYDERABAD

In the result, appeal filed by the assessee is partly allowed

Bench: Shri R.K. Panda & Shri Laliet Kumarassessment Year: 2017-18 M/S.Sabitha Anand Vs. Dy. C. I. T. Hospital, Hyderabad Central Circle 3(3) Pan:Abwfs9326E Hyderabad (Appellant) (Respondent) Assessee By: Shri A.V. Raghuram, Advocate Revenue By: Shri Kumar Aditya, Dr Date Of Hearing: 02/03/2023 Date Of Pronouncement: 17/03/2023 Order Per R.K. Panda, A.M This Appeal Filed By The Assessee Is Directed Against The Order Dated 7.9.2022 Of The Learned Cit (A)-11, Hyderabad, Relating To A.Y.2017-18. 2. Facts Of The Case, In Brief, Are That The Assessee Is A Partnership Firm Engaged In The Business Of Running A Hospital In The Name Of M/S. Sabitha Anand Hospitals. It Filed Its Original Return Of Income On 28.10.2017 Declaring Total Income Of Rs.10,70,540/-. A Survey U/S 133A Of The Act Was Conducted In The Case Of The Assessee On 27.9.2016. Consequent To The Survey Operation, The Assessee Filed A Revised Computation Of Income Of Page 1 Of 17

house property. The assessee also argued that the assessee has utilized inferior quality of material which is not at par with the specification of the material as per govt. standard for which the DVO himself gave a deduction of 10%. Further, it was argued that the construction of the building started in financial year

THALLOJU KRISHNA MURTHY,HYDERABAD vs. INCOME TAX OFFICER, WARD-9(2), HYDERABAD

In the result, the appeal of the assessee is partly allowed

Bench: Shri Laliet Kumarassessment Year: 2017-18 Thalloju Krishna Murthy, Vs. The Income Tax Officer, C/O. Mohd Afzal, Ward – 9(2), Advocate, Hyderabad. #402, Shersons Residency, 11-5-465, Criminal Court Road, Red Hills, Hyderabad – 500004. (Appellant) (Respondent) Assessee By: Shri Mohd Afzal, Advocate Revenue By: Shri B. Yadagiri, Sr. Ar. Date Of Hearing: 14/12/2023 Date Of Pronouncement: 21/12/2023

house property and other sources, filed his return of income on 08/07/2017 declaring total income of Rs.5,82,530/-. The case was selected for scrutiny for large value of cash deposited during demonetization

MEERA DUBEY,HYDERABAD vs. ITO, WARD - 4(3), HYDERABAD, HYDERABAD

In the result, appeal of the assessee is allowed

Bench: Shri K. Narasimha Chary

House Property and Income from Other Sources. It was found that there was a deposit of Rs. 15 lakhs and Rs. 1,43,500/- in the bank accounts of the assessee during the demonetization

MANCHALA KRISHNA,HYDERABAD vs. ITO., WARD-15(1), HYDERABAD

In the result, appeal of the assessee is allowed for statistical purposes

Bench: Shri Vijay Pal Rao & Shri Manjunatha G

demonetization period. 3 ITA.No.668/Hyd./2025 Therefore, made addition of Rs.14,05,000/- u/sec.69A of the Income Tax Act, 1961 [in short “the Act”]. 3. Aggrieved by the assessment order passed by the Assessing Officer, the assessee preferred an appeal before the learned CIT(A) and reiterated the submissions made before the Assessing Officer. The assessee further submitted that

SWARNALATHA POLICE,HYDERABAD vs. INCOME TAX OFFICER, WARD-4(3), HYDERABAD

In the result, appeal filed by the assessee is allowed

Bench: Shri K.Narasimha Charyt & Shri Madhusudan Sawdia

house property. Assessee also conducts tuition classes for young students and earns tuition fee. Assessee’s brother is a doctor by profession, resident of California and whenever he visits India, he invariably stays with the assessee and at the end of the trip leaves unspent Indian currency with the assessee as a token of love and affection. Assessee offered