AURORA EDUCATIONAL SOCIETY,HYDERABAD vs. DCIT., CENTRAL CIRCLE 2(4), HYDERABAD

In the result, the appeal filed by the assessee in ITA

11. Aggrieved by the order of Ld. CIT(A), the assessee is now in appeal before the Tribunal. 12. The learned counsel for the assessee, Shri P. Murali Mohan Rao, C.A. submitted that, the order passed by the A.O. under Section 271D of the Act, dated 29.06.2024 is barred by limitation in view of the provisions under Section 275(1

SRI ADITYA HOMES PRIVATE LIMITED,HYDERABAD vs. ACIT, CENTRAL CIRCLE-2(2), HYDERABAD

In the result, the appeal of the assessee in ITA

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

D E R PER BENCH : These appeals of the assessee for A.Ys. 2016-17 and 2017- 18 arise from the separate orders of Principal Commissioner of Income Tax (Central), Hyderabad dt.22.02.2023 invoking proceedings under section 263 of the Income Tax Act, 1961 (in short, “the Act”). ITA Nos.230 and 231/Hyd/2023 2. The grounds raised by the assessee in ITA No.230/Hyd/2023

SRI ADITYA HOMES PRIVATE LIMITED,HYDERABAD vs. ACIT, CENTRAL CIRCLE-2(2), HYDERABAD

In the result, the appeal of the assessee in ITA

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

D E R PER BENCH : These appeals of the assessee for A.Ys. 2016-17 and 2017- 18 arise from the separate orders of Principal Commissioner of Income Tax (Central), Hyderabad dt.22.02.2023 invoking proceedings under section 263 of the Income Tax Act, 1961 (in short, “the Act”). ITA Nos.230 and 231/Hyd/2023 2. The grounds raised by the assessee in ITA No.230/Hyd/2023

VINOD AERUKALA ,HYDERABAD vs. ACIT CENTRAL CIRCLE-3(2), HYDERABAD

In the result, the appeals filed by the respective assessees are dismissed

Bench: Shri Rama Kanta Panda & Shri Laliet Kumarassessment Year: 2012-13 Moola Padmaja Vs. Acit,Cc-3(2) 8-1-293/A/74/A 7Th Floor Dwaraka Nagar Colony Aaykar Bhawan Narayanamma Engineering Basheer Bagh College, Raidurg Hyderabad-500 004 Hyderabad-500 008 Pan : Aoipp2482B Assessment Year: 2012-13 Vinod Aerakula Vs Acit,Cc-3(2) B-109, Western Plaza 7Th Floor Hussain Shahwali Darha Aaykar Bhawan Shaikpet, Hyderabad Basheer Bagh Telangana Hyderabad-500 004 Pan : Aoopa5855R (Appellant) (Respondent) Assessee By: Shri K.C.Devdas, Ca Revenue By: Shri K.P.R.R.Murthy, Sr.Ar Date Of Hearing: 15.02.2023 Date Of Pronouncement: 22.02.2023 O R D E R Per Shri Rama Kanta Panda (A.M.): The Above Two Appeals Filed By The Respective Assessees Are Directed Against The Separate Orders Dated 31.03.2022 & 27.3.2022 Respectively Of The Learned Cit(A) (Appeals)-11, Hyderabad Relating To Ay 2012-13. Since Identical Grounds Have Been Raised By The Respective Assessees, Therefore, These Were Heard Together & Are Being Disposed Of By This Common Order For The Sake Of Convenience.

D E R Per Shri Rama Kanta Panda (A.M.): The above two appeals filed by the respective assessees are directed against the separate orders dated 31.03.2022 and 27.3.2022 respectively of the Learned CIT(A) (Appeals)-11, Hyderabad relating to AY 2012-13. Since identical grounds have been raised by the respective assessees, therefore, these were heard together and are being

MOOLA PADMAJA,HYDERABAD vs. ACIT CENTRAL CIRCLE-3(2), HYDERABAD

In the result, the appeals filed by the respective assessees are dismissed

Bench: Shri Rama Kanta Panda & Shri Laliet Kumarassessment Year: 2012-13 Moola Padmaja Vs. Acit,Cc-3(2) 8-1-293/A/74/A 7Th Floor Dwaraka Nagar Colony Aaykar Bhawan Narayanamma Engineering Basheer Bagh College, Raidurg Hyderabad-500 004 Hyderabad-500 008 Pan : Aoipp2482B Assessment Year: 2012-13 Vinod Aerakula Vs Acit,Cc-3(2) B-109, Western Plaza 7Th Floor Hussain Shahwali Darha Aaykar Bhawan Shaikpet, Hyderabad Basheer Bagh Telangana Hyderabad-500 004 Pan : Aoopa5855R (Appellant) (Respondent) Assessee By: Shri K.C.Devdas, Ca Revenue By: Shri K.P.R.R.Murthy, Sr.Ar Date Of Hearing: 15.02.2023 Date Of Pronouncement: 22.02.2023 O R D E R Per Shri Rama Kanta Panda (A.M.): The Above Two Appeals Filed By The Respective Assessees Are Directed Against The Separate Orders Dated 31.03.2022 & 27.3.2022 Respectively Of The Learned Cit(A) (Appeals)-11, Hyderabad Relating To Ay 2012-13. Since Identical Grounds Have Been Raised By The Respective Assessees, Therefore, These Were Heard Together & Are Being Disposed Of By This Common Order For The Sake Of Convenience.

D E R Per Shri Rama Kanta Panda (A.M.): The above two appeals filed by the respective assessees are directed against the separate orders dated 31.03.2022 and 27.3.2022 respectively of the Learned CIT(A) (Appeals)-11, Hyderabad relating to AY 2012-13. Since identical grounds have been raised by the respective assessees, therefore, these were heard together and are being

SHAVVA SUDHEER REDDY,HYDERABAD vs. ACIT, CENTRAL CIRCLE-3(1), HYDERABAD

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

Bench: Shri R.K. Panda & Shri Laliet Kumarassessment Year: 2015-16

11,27,850/-. During the course of appeal proceedings, the appellant contended that that the undisclosed investment were offered to tax only to put quietus on the issues and to avoid protracted litigation. The Appellant further stated that the additions made in the assessment order were agreed additions in the sworn statements recorded during the course of assessment proceedings

DCIT, CIRCLE-2(2), HYDERABAD, HYDERABAD vs. HINDUPUR BIO-ENERGY PVT. LTD., HYD, HYDERABAD

In the result, the appeal of the assessee is dismissed, and the appeal of Revenue is allowed

Bench: Shri R.K. Panda & Shri Laliet Kumarassessment Year: 2011-12 Hindupur Bio-Energy Vs. The Deputy Commissioner Private Limited, Of Income Tax, Hyderabad. Circle 2(2), Hyderabad. Pan : Aabch0124J. (Appellant) (Respondent / Cross-Appellant) Assessment Year: 2011-12 The Deputy Commissioner Hindupur Bio-Energy Of Income Tax, Private Limited, Circle 2(2), Hyderabad. Hyderabad. Pan : Aabch0124J. (Appellant) (Respondent / Cross-Appellant) Assessee By: Shri M. Chandramouleswara Rao, C.A. Revenue By: Shri L.V. Bhaskara Reddy, Cit-Dr Date Of Hearing: 11.12.2023 Date Of Pronouncement: 21.12.2023

D E R SRI LALIET KUMAR, J.M.: These cross appeals filed by the assessee and Revenue are directed against the common order of Commissioner of Income Tax (Appeals), Kurnool dated 20.06.2016 passed u/s 271(1)(c) of the Income Tax Act, 1961 (in short 'Act') for the assessment year 2011-12. For the sake of convenience, both the appeals were

HINDUPUR BIO-ENERGY PRIVATE LIMITED,HYDERABAD vs. DY. COMMISSIONER OF INCOME TAX , CIRCLE-2(2), HYDERABAD

In the result, the appeal of the assessee is dismissed, and the appeal of Revenue is allowed

Bench: Shri R.K. Panda & Shri Laliet Kumarassessment Year: 2011-12 Hindupur Bio-Energy Vs. The Deputy Commissioner Private Limited, Of Income Tax, Hyderabad. Circle 2(2), Hyderabad. Pan : Aabch0124J. (Appellant) (Respondent / Cross-Appellant) Assessment Year: 2011-12 The Deputy Commissioner Hindupur Bio-Energy Of Income Tax, Private Limited, Circle 2(2), Hyderabad. Hyderabad. Pan : Aabch0124J. (Appellant) (Respondent / Cross-Appellant) Assessee By: Shri M. Chandramouleswara Rao, C.A. Revenue By: Shri L.V. Bhaskara Reddy, Cit-Dr Date Of Hearing: 11.12.2023 Date Of Pronouncement: 21.12.2023

D E R SRI LALIET KUMAR, J.M.: These cross appeals filed by the assessee and Revenue are directed against the common order of Commissioner of Income Tax (Appeals), Kurnool dated 20.06.2016 passed u/s 271(1)(c) of the Income Tax Act, 1961 (in short 'Act') for the assessment year 2011-12. For the sake of convenience, both the appeals were

GUNTI NAVEEN KUMAR ,HYDERABAD vs. INCOME TAX OFFICER, WARD-9(2), HYDERABAD

In the result, appeal of the assessee is dismissed

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahusl.

D E R PER BENCH: ITA No. 2362/Hyd/2018 for AY 2011-12 in the case of Gunti Prasad This appeal is directed against order of CIT(A) – 7, Hyderabad dated 04/10/2018 for the AY 2011-12 :- 2 -: ITA Nos. 2360 to 2365/Hyd/18 Gunti Prasad and others, Hyd. involving proceedings u/s 153A of the Income Tax Act, 1961 ; in short

GUNTI ASHWIN KUMAR ,HYDERABAD vs. INCOME TAX OFFICER, WARD-9(2), HYDERABAD

In the result, appeal of the assessee is dismissed

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahusl.

D E R PER BENCH: ITA No. 2362/Hyd/2018 for AY 2011-12 in the case of Gunti Prasad This appeal is directed against order of CIT(A) – 7, Hyderabad dated 04/10/2018 for the AY 2011-12 :- 2 -: ITA Nos. 2360 to 2365/Hyd/18 Gunti Prasad and others, Hyd. involving proceedings u/s 153A of the Income Tax Act, 1961 ; in short

GUNTI PRASAD (HUF),HYDERABAD vs. INCOME TAX OFFICER, WARD-9(2), HYDERABAD

In the result, appeal of the assessee is dismissed

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahusl.

D E R PER BENCH: ITA No. 2362/Hyd/2018 for AY 2011-12 in the case of Gunti Prasad This appeal is directed against order of CIT(A) – 7, Hyderabad dated 04/10/2018 for the AY 2011-12 :- 2 -: ITA Nos. 2360 to 2365/Hyd/18 Gunti Prasad and others, Hyd. involving proceedings u/s 153A of the Income Tax Act, 1961 ; in short

GUNTI PRASAD,HYDERABAD vs. INCOME TAX OFFICER, WARD-9(2), HYDERABAD

In the result, appeal of the assessee is dismissed

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahusl.

D E R PER BENCH: ITA No. 2362/Hyd/2018 for AY 2011-12 in the case of Gunti Prasad This appeal is directed against order of CIT(A) – 7, Hyderabad dated 04/10/2018 for the AY 2011-12 :- 2 -: ITA Nos. 2360 to 2365/Hyd/18 Gunti Prasad and others, Hyd. involving proceedings u/s 153A of the Income Tax Act, 1961 ; in short

GUNTI ANIL KUMAR ,HYDERABAD vs. INCOME TAX OFFICER, WARD-9(2), HYDERABAD

In the result, appeal of the assessee is dismissed

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahusl.

D E R PER BENCH: ITA No. 2362/Hyd/2018 for AY 2011-12 in the case of Gunti Prasad This appeal is directed against order of CIT(A) – 7, Hyderabad dated 04/10/2018 for the AY 2011-12 :- 2 -: ITA Nos. 2360 to 2365/Hyd/18 Gunti Prasad and others, Hyd. involving proceedings u/s 153A of the Income Tax Act, 1961 ; in short

GUNTI PRASAD ,HYDERABAD vs. INCOME TAX OFFICER, WARD-9(2), HYDERABAD

In the result, appeal of the assessee is dismissed

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahusl.

D E R PER BENCH: ITA No. 2362/Hyd/2018 for AY 2011-12 in the case of Gunti Prasad This appeal is directed against order of CIT(A) – 7, Hyderabad dated 04/10/2018 for the AY 2011-12 :- 2 -: ITA Nos. 2360 to 2365/Hyd/18 Gunti Prasad and others, Hyd. involving proceedings u/s 153A of the Income Tax Act, 1961 ; in short

MSN LABORATORIES PRIVATE LIMITED,HYDERABAD vs. ADDL CIT, CENTRAL RANGE-2, HYDERABAD

In the result, the appeals filed by the assessee for the A

Bench: Shri Vijay Pal Rao, Vice-A N D Shri Manjunatha G.आ.अपी.सं /Ita Nos. 2164, 2165, 2171 & 2172/Hyd/2025 (िनधा"रण वष"/Assessment Years: 2018-19 To 2021-22) M/S. Msn Laboratories (P) Ltd Vs. Additional Cit Hyderabad Central Range-2 Pan:Aadcm6283F Hyderabad (Appellant) (Respondent) िनधा""रती "ारा/Assessee By: Shri M.V. Prasad, Ca राज" व "ारा/Revenue By: Dr. Sachin Kumar, Sr. Ar सुनवाई की तारीख/Date Of Hearing: 21/01/2026 घोषणा की तारीख/Pronouncement: 25/02/2026 आदेश/Order Per. Manjunatha, G. A.M. These Four Appeals Filed By The Assessee Are Directed Against The Separate, But Identical Orders Passed By The Learned Commissioner Of Income Tax (Appeals)-12, Hyderabad, All Dated 08/10/2025 For The A.Ys 2018-19 To 2021-22 Respectively. Since, Identical Issues Have Been Raised By The Assessee In All These Four Appeals, For The Sake Of Convenience, These Appeals Were Heard Together & Are Being Disposed Off, By This Common Consolidated Order.

11 of 33 ITA Nos 2164 2165 2171 and 2172 MSN Laboratories P Ltd transaction of sale of spent solvent by each company of the assessee group fit into clause (b) of section 269ST of the Act, but there is no such violation or details in excel sheet. Although the Add. CIT picked up the amount in excess

MSN LABORATORIES PRIVATE LIMITED,HYDERABAD vs. ADDL. CIT, CENTRAL RANGE-2, HYDERABAD

In the result, the appeals filed by the assessee for the A

Bench: Shri Vijay Pal Rao, Vice-A N D Shri Manjunatha G.आ.अपी.सं /Ita Nos. 2164, 2165, 2171 & 2172/Hyd/2025 (िनधा"रण वष"/Assessment Years: 2018-19 To 2021-22) M/S. Msn Laboratories (P) Ltd Vs. Additional Cit Hyderabad Central Range-2 Pan:Aadcm6283F Hyderabad (Appellant) (Respondent) िनधा""रती "ारा/Assessee By: Shri M.V. Prasad, Ca राज" व "ारा/Revenue By: Dr. Sachin Kumar, Sr. Ar सुनवाई की तारीख/Date Of Hearing: 21/01/2026 घोषणा की तारीख/Pronouncement: 25/02/2026 आदेश/Order Per. Manjunatha, G. A.M. These Four Appeals Filed By The Assessee Are Directed Against The Separate, But Identical Orders Passed By The Learned Commissioner Of Income Tax (Appeals)-12, Hyderabad, All Dated 08/10/2025 For The A.Ys 2018-19 To 2021-22 Respectively. Since, Identical Issues Have Been Raised By The Assessee In All These Four Appeals, For The Sake Of Convenience, These Appeals Were Heard Together & Are Being Disposed Off, By This Common Consolidated Order.

11 of 33 ITA Nos 2164 2165 2171 and 2172 MSN Laboratories P Ltd transaction of sale of spent solvent by each company of the assessee group fit into clause (b) of section 269ST of the Act, but there is no such violation or details in excel sheet. Although the Add. CIT picked up the amount in excess

MSN LABORATORIES PRIVATE LIMITED,HYDERABAD vs. ADDL CIT, CENTRAL RANGE-2, HYDERABAD

11 of 33\ntransaction of sale of spent solvent by each company of the\nassessee group fit into clause (b) of section 269ST of the Act, but\nthere is no such violation or details in excel sheet. Although the\nAdd. CIT picked up the amount in excess of Rs. 2 lakhs in excel\nsheet, but as mentioned earlier in para

ASST. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, TIRUPATI vs. PALAKALA GUNASEKHAR, TIRUPATI

Appeals are dismissed in above terms

Bench: Shri S.S.Godara & Shri Laxmi Prasad Sahu

D E R PER S.S.GODARA, J.M. : These two Revenue’s appeals for AY.2017-18 arise from the CIT(A)-3, Visakhapatnam’s order(s); both dated 07-10- 2020 passed in appeal Nos.113 & 112 / 2019-20 / CIT(A)-3 / VSP / 2019-20 & 2020-21, involving proceedings u/s.271AAB of the Income Tax Act, 1961 [in short, ‘the Act’]; respectively. Heard both