C5 INFRA PRIVATE LIMITED,SECUNDERABAD vs. ACIT, CENTRAL CIRCLE-2(3), HYDERABAD

In the result, appeal filed by the assessee is allowed

Bench: Shri Vijay Pal Rao, Vice-A N D Shri Manjunatha, G.आ.अपी.सं /Ita No.332/Hyd/2023 (िनधा"रण वष"/Assessment Year: 2017-18) C5 Infra (P) Ltd Vs. Acit Secunderabad Central Circle 2(3) Pan:Aafcc2138K Hyderabad (Appellant) (Respondent) िनधा""रती "ारा/Assessee By: Shri K.C. Devdas, Ca Shri C. Maheshwar Reddy, Ca राज" व "ारा/Revenue By:: Shri Narender Kumar Naik, Cit(Dr) सुनवाई की तारीख/Date Of Hearing: 02/07/2025 घोषणा की तारीख/Pronouncement: 25/07/2025 आदेश/Order Per Vijay Pal Raothis Appeal Filed By The Assessee Is Directed Against The Order Dated 10/03/2023 Of The Learned Cit (A)-12, Hyderabad, For The A.Y.2017-18. 2. The Assessee Has Raised The Following Grounds Of Appeal:

reassess taking into consideration the other material in respect of completed assessments/unabated assessments. Meaning thereby, in respect of completed/unabated assessments, no addition can be made by the AO in absence of any incriminating material found during the course of search under section 132 or requisition under section 132A of the Act, 1961. However, the completed/unabated assessments can be re-opened

ASST. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2(1), HYDERABAD vs. MADHUCON PROJECTS LIMITED, HYDERABAD

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

Bench: Shri Vijay Pal Rao, Vice-A N D Shri Madhusudan Sawdia

reassess taking into consideration the other material in respect of completed assessments/unabated assessments. Meaning thereby, in respect of completed/unabated assessments, no addition can be made by the AO in absence of any incriminating material found during the course of search under section 132 or requisition under section 132A of the Act, 1961. However, the completed/unabated assessments can be re-opened

ACIT CENTRAL CIRCLE-2(1), HYDERABAD vs. MADHUCON PROJECTS LIMITED, HYDERABAD

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

Bench: Shri Vijay Pal Rao, Vice-A N D Shri Madhusudan Sawdia

reassess taking into consideration the other material in respect of completed assessments/unabated assessments. Meaning thereby, in respect of completed/unabated assessments, no addition can be made by the AO in absence of any incriminating material found during the course of search under section 132 or requisition under section 132A of the Act, 1961. However, the completed/unabated assessments can be re-opened

MADHUCON PROJECTS LIMITED,HYDERABAD vs. DY. COMMISSIONER OF INCOME TAX , CIRCLE-2(1), HYDERABAD

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

Bench: Shri Vijay Pal Rao, Vice-A N D Shri Madhusudan Sawdia

reassess taking into consideration the other material in respect of completed assessments/unabated assessments. Meaning thereby, in respect of completed/unabated assessments, no addition can be made by the AO in absence of any incriminating material found during the course of search under section 132 or requisition under section 132A of the Act, 1961. However, the completed/unabated assessments can be re-opened

MADHUCON PROJECTS LIMITED,HYDERABAD vs. DY. COMMISSIONER OF INCOME TAX , CIRCLE-2(1), HYDERABAD

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

Bench: Shri Vijay Pal Rao, Vice-A N D Shri Madhusudan Sawdia

reassess taking into consideration the other material in respect of completed assessments/unabated assessments. Meaning thereby, in respect of completed/unabated assessments, no addition can be made by the AO in absence of any incriminating material found during the course of search under section 132 or requisition under section 132A of the Act, 1961. However, the completed/unabated assessments can be re-opened

ASST. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2(1), HYDERABAD vs. MADHUCON PROJECTS LIMITED, HYDERABAD

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

Bench: Shri Vijay Pal Rao, Vice-A N D Shri Madhusudan Sawdia

reassess taking into consideration the other material in respect of completed assessments/unabated assessments. Meaning thereby, in respect of completed/unabated assessments, no addition can be made by the AO in absence of any incriminating material found during the course of search under section 132 or requisition under section 132A of the Act, 1961. However, the completed/unabated assessments can be re-opened

MADHUCON PROJECTS LIMITED, HYDERABAD,HYDERABAD vs. DCIT, CENTRAL CIRCLE-3, HYD, HYDERABAD

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

Bench: Shri Vijay Pal Rao, Vice-A N D Shri Madhusudan Sawdia

reassess taking into consideration the other material in respect of completed assessments/unabated assessments. Meaning thereby, in respect of completed/unabated assessments, no addition can be made by the AO in absence of any incriminating material found during the course of search under section 132 or requisition under section 132A of the Act, 1961. However, the completed/unabated assessments can be re-opened

PRYSMIAN CAVI E SISTEMI SRL INDIA PROJECT OFFICE (FORMERLY PIRELLI CAVI SISTEMI S P A INDIA PROJECT OFFICE),HYDERABAD vs. DCIT,( INT TAXN)-2, HYDERABAD

In the result, the appeal of the assessee is allowed

reassessment order dated 20.12.2006 under\nsection 143(3) r.w.s.147 of the Act was adjudicated separately by the Tribunal\nvide order dated 30.11.2015. In that order, the Tribunal directed the Assessing\nOfficer to delete the addition made in respect of offshore contract receipts;\nestimate the income at 10% of the onshore contract works / services receipts;\nand specifically directed not to consider

ACIT,CIRCLE-13(1), HYDERABAD vs. M/S SURESH PRODUCTIONS PVT. LTD.,, HYDERABAD

Accordingly, the ground of the revenue is allowed

Bench: Shri K. Narasimha Chary & Shri Madhusudan Sawdia

reassessment), and consequently the learned CIT(Appeals) did not adjudicate on this additional ground raised before him. 2) For the above grounds and such other grounds that may be urged at the time of hearing, the Respondent prays that the cross objections be allowed. 3) The Respondent craves leave to add to, amend or modify the above grounds of cross

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

reassessment or re-computation, as envisaged in Section 132B(1)(i) of the Act. The Appellant in this regard three orders passed by Hon’ble ITAT Benches viz., (i) ACIT Vs. Narendra N. Thacker [(2016) 45 ITR Trib 188 (Kol)]; (ii) unreported judgement in ACIT Vs. Sajjan Singh and (iii) unreported order in Arun Bansal, Delhi Vs. ACIT, Delhi

NTT DATA BUSINESS SOLUTIOS PRIVATE LIMITED ,HYDERABAD vs. DCIT, CIRCLE-5(1), HYDERABAD

In the result, appeal of the Assessee is allowed

Bench: Shri Vijay Pal Rao & Shri Madhusudan Sawdiaआ.अपी.सं /Ita No.489/Hyd/2022 Assessment Year 2018-2019 Ntt Data Business The Dcit, Solutions Private Limited, Hyderabad. Circle-5(1), Vs. Pin -500081. Hyderabad. Pan Aadci1557Q (Appellant) (Respondent) िनधा"रती "ारा /Assessee By: Ca Aliasgar Rampurawala राज" व "ारा /Revenue By: Ms U Mini Chandran, Cit-Dr

40A(7) of the Act of INR 2,07,80,414 while computing the assessed income without giving effect to the Hon'ble DRP directions in this regard. b) making disallowance of INR 34,35,859 towards delay in deposit of employees contribution to provident fund under section 36(1)(va) of the Act, without appreciating the fact that

GONUGUNTA VENKATESWARLU ,KANDUKUR vs. INCOME TAX OFFICER, WARD-2, ONGOLE

In the result, appeal of the assessee is allowed

Bench: Smt. P. Madhavi Devi(Through Virtual Conference)

reassessment proceedings u/s 143(3) r.w.s. 147 of the Act, the AO had disallowed a sum of Rs. 8,21,960/- u/s 40A(3) of the Act. 3. Aggrieved, the assessee preferred an appeal before the CIT(A) both against 147 proceedings as well as the addition made u/s 40A(3) of the Act. 4. The CIT(A), however, confirmed

MANNE HAREESH,HYDERABAD vs. INCOME TAX OFFICER 6(2), HYDERABAD

In the result, the appeal of the assessee is dismissed

Bench: Shri S.S. Godara & Shri L. P. Sahu(Through Virtual Hearing) Shri Manne Hareesh, Income Tax Officer, Hyderabad-500 0016 Ward 6(2), Pan Admpm6479L Hyderabad. (Appellant) (Respondent) Assessee By: Shri T.Rama Murthy, C.A. Revenue By: Shri Sunil Kumar Pandey (D.R) Date Of Hearing: 21/04/2021 Date Of Pronouncement: 16/08/2021 O R D E R Per L.P.Sahu, A.M. : This Is An Appeal Filed By The Assessee Against The Order Of Commissioner Of Income Tax-6, Hyderabad Order Dt.10.10.2019 For The Assessment Year 2012-13 Raising The Following Grounds Of Appeal : “ 1. The Learned Commissioner Of Income Tax - Appeals Erred Both On Facts & Provisions Of Law In Appreciating The Fact That Assessing Officer Failed Make Proper Conclusion/ Enquiry Before Making The Addition Made & Passing The Assessment Order.

reassessment proceedings, it was asked the assessee to file details of services rendered by the marketing professionals along with bills, vouchers and receipts indicating dealing of sales promotion expenses and market support expenses and the assessee was also asked to file the details of debtors as on 31.3.2011, 31.3.2012 and 31.3.2013 along with copies of bills raised from the parties

M/S ANURADHA PROPERTIES & TOWNSHIPS PRIVATE LIMITED,,HYDERABAD vs. THE ADDL.CIT, RANGE-1,, HYDERABAD

In the result, all the above three appeals filed by the assessee are allowed for statistical purposes

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

section 40A(3). However, this issue is not before us and therefore, we are not concerned with the same. Thus, the AO determined the total income of the assessee at Rs. 1,01,00,610/-. 8. Before the ld.CIT(A), the assessee apart from the addition on merit, challenged the validity of the reassessment

M/S ANURADHA PROPERTIES & TOWNSHIPS PRIVATE LIMITED,,HYDERABAD vs. THE ADDL.CIT, RANGE-1,, HYDERABAD

In the result, all the above three appeals filed by the assessee are allowed for statistical purposes

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

section 40A(3). However, this issue is not before us and therefore, we are not concerned with the same. Thus, the AO determined the total income of the assessee at Rs. 1,01,00,610/-. 8. Before the ld.CIT(A), the assessee apart from the addition on merit, challenged the validity of the reassessment

M/S ANURADHA PROPERTIES & TOWNSHIPS PRIVATE LIMITED,,HYDERABAD vs. THE ADDL.CIT, RANGE-1,, HYDERABAD

In the result, all the above three appeals filed by the assessee are allowed for statistical purposes

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

section 40A(3). However, this issue is not before us and therefore, we are not concerned with the same. Thus, the AO determined the total income of the assessee at Rs. 1,01,00,610/-. 8. Before the ld.CIT(A), the assessee apart from the addition on merit, challenged the validity of the reassessment

RATNA INFRASTRUCTURE PROJECTS PRIVATE LIMITED,HYDERABAD vs. ITO, WARD-3(3), HYDERABAD

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

Bench: Shri Laliet Kumar, Hon’Ble & Shri G. Manjunatha, Hon’Bleassessment Year: 2012-13 Ratna Infrastructure Projects Vs. The Income Tax Officer, Ward –3(3), Private Limited, Hyderabad. Hyderabad. Pan : Aadcr5836P. (Assessee) (Respondent) Assessee By: Shri Mohd. Afzal, Advocate. Revenue By: Shri B. Balakrishna, Cit-Dr Date Of Hearing: 20.01.2025 Date Of Pronouncement: 12.02.2025

40A(3) of the IT Act. Therefore, erred in confirming additions made by Assessing Officer in reassessment proceedings amounting to Rs.273,02,94,670/-. 5. The learned Commissioner ought to have appreciated that notice u/s 148 is issued on account of a letter from ADIT Kolkata, in respect of a transaction amounting to Rs.5,64,94,670/- and further

ASR ENGINERING & PROJECTS LIMITED (FORMERLY SAI SUDHIR INFRASTRUCTURES LIMITED), ,HYDERABAD vs. DY. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(3), HYDERABAD

In the result, a) ITA Nos

Bench: Smt. P. Madhavi Devi & Shri S. Rifaur Rahmansrl Appeal Number Pan A.Y. Appellant Respondent 1

40A(3) or u/s 40(a)(ia) of the I.T.Act. In this regard a reference may kindly be made to the assessment order passed by the Assessing officer in the case of the sub contractors. Invariably, the assessments in the cases of the sub-contractors were completed on an estimate basis which clearly indicate that there is no requirement