MENZIES BOBBA GROUND HANDLING SERVICES PRIVATE LIMITED (NOW MERGED WITH MENZIES AVIATION BOBBA(BANGALORE)PRIVATE LIMITED),HYDERABAD vs. DCIT CIRCLE-5(1), HYDERABAD

Bench: Shri Manjunatha G. & Shri K.Narasimha Chary

reassessment proceedings, even if one were to say that such enquiry was inadequate, the same cannot be a ground for proceedings under Section 263 of the Act. By placing reliance on the decisions reported in CIT v. Sunbeam Auto Ltd. [2011] 332 ITR 167 (Delhi HC), Spectra Shares and Scrips

GREENWOOD INFRACON INDIA PRIVATE LIMITED ,VIJAYAWADA vs. DY. COMMISSIONER OF INCOME TAX , CENTRAL CIRCLE-2(4), HYDERABAD

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

Bench: Shri R.K. Panda & Shri K. Narasimha Chary

56(2)(viia)(ii) of the I.T.Act, 1961 in the hands of the assessee, proceedings are to be initiated in case of M/s.RL AVenue P Ltd., as per provisions of section 3C of the I.T.Act for the A.Y.2011-12.” Page 8 of 17 RL Avenue Pvt Ltd Vijayawada and 34 other appeals 12. Referring to the above satisfaction recorded

BUDHAPALITA TIMBER ESTATES PRIVATE LIMITED ,VIJAYAWADA vs. DY. COMMISSIONER OF INCOME TAX , CENTRAL CIRCLE-2(4), HYDERABAD

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

Bench: Shri R.K. Panda & Shri K. Narasimha Chary

56(2)(viia)(ii) of the I.T.Act, 1961 in the hands of the assessee, proceedings are to be initiated in case of M/s.RL AVenue P Ltd., as per provisions of section 3C of the I.T.Act for the A.Y.2011-12.” Page 8 of 17 RL Avenue Pvt Ltd Vijayawada and 34 other appeals 12. Referring to the above satisfaction recorded

ASPEN INFRA VENTURES INDIA PRIVATE LIMITED ,HYDERABAD vs. DY. COMMISSIONER OF INCOME TAX , CENTRAL CIRCLE-2(4), HYDERABAD

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

Bench: Shri R.K. Panda & Shri K. Narasimha Chary

56(2)(viia)(ii) of the I.T.Act, 1961 in the hands of the assessee, proceedings are to be initiated in case of M/s.RL AVenue P Ltd., as per provisions of section 3C of the I.T.Act for the A.Y.2011-12.” Page 8 of 17 RL Avenue Pvt Ltd Vijayawada and 34 other appeals 12. Referring to the above satisfaction recorded

PULANE CONSTRUCTIONS PRIVATE LIMITED ,VIJAYAWADA vs. DY. COMMISSIONER OF INCOME TAX , CENTRAL CIRCLE-2(4), HYDERABAD

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

Bench: Shri R.K. Panda & Shri K. Narasimha Chary

56(2)(viia)(ii) of the I.T.Act, 1961 in the hands of the assessee, proceedings are to be initiated in case of M/s.RL AVenue P Ltd., as per provisions of section 3C of the I.T.Act for the A.Y.2011-12.” Page 8 of 17 RL Avenue Pvt Ltd Vijayawada and 34 other appeals 12. Referring to the above satisfaction recorded

AMRUTHA AGRO ESTATES PRIVATE LIMITED ,VIJAYAWADA vs. DY. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2(4), HYDERABAD

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

Bench: Shri R.K. Panda & Shri K. Narasimha Chary

56(2)(viia)(ii) of the I.T.Act, 1961 in the hands of the assessee, proceedings are to be initiated in case of M/s.RL AVenue P Ltd., as per provisions of section 3C of the I.T.Act for the A.Y.2011-12.” Page 8 of 17 RL Avenue Pvt Ltd Vijayawada and 34 other appeals 12. Referring to the above satisfaction recorded

PRADEEPTHI INFRACON PRIVATE LIMITED ,HYDERABAD vs. DY. COMMISSIONER OF INCOME TAX , CENTRAL CIRCLE-2(4), HYDERABAD

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

Bench: Shri R.K. Panda & Shri K. Narasimha Chary

56(2)(viia)(ii) of the I.T.Act, 1961 in the hands of the assessee, proceedings are to be initiated in case of M/s.RL AVenue P Ltd., as per provisions of section 3C of the I.T.Act for the A.Y.2011-12.” Page 8 of 17 RL Avenue Pvt Ltd Vijayawada and 34 other appeals 12. Referring to the above satisfaction recorded

GREEN MANGOS REAL ESTATES INDIA PRIVATE LIMITED ,HYDERABAD vs. DY. COMMISSIONER OF INCOME TAX , CENTRAL CIRCLE-2(4), HYDERABAD

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

Bench: Shri R.K. Panda & Shri K. Narasimha Chary

56(2)(viia)(ii) of the I.T.Act, 1961 in the hands of the assessee, proceedings are to be initiated in case of M/s.RL AVenue P Ltd., as per provisions of section 3C of the I.T.Act for the A.Y.2011-12.” Page 8 of 17 RL Avenue Pvt Ltd Vijayawada and 34 other appeals 12. Referring to the above satisfaction recorded

BANDHO REAL ESTATES PRIVATE LIMITED ,CHENNAI vs. DY. COMMISSIONER OF INCOME TAX , CENTRAL CIRCLE-2(4), HYDERABAD

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

Bench: Shri R.K. Panda & Shri K. Narasimha Chary

56(2)(viia)(ii) of the I.T.Act, 1961 in the hands of the assessee, proceedings are to be initiated in case of M/s.RL AVenue P Ltd., as per provisions of section 3C of the I.T.Act for the A.Y.2011-12.” Page 8 of 17 RL Avenue Pvt Ltd Vijayawada and 34 other appeals 12. Referring to the above satisfaction recorded

BHUVANESH INFRA VENTURES PRIVATE LIMITED ,VIJAYAWADA vs. DY. COMMISSIONER OF INCOME TAX , CENTRAL CIRCLE-2(4), HYDERABAD

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

Bench: Shri R.K. Panda & Shri K. Narasimha Chary

56(2)(viia)(ii) of the I.T.Act, 1961 in the hands of the assessee, proceedings are to be initiated in case of M/s.RL AVenue P Ltd., as per provisions of section 3C of the I.T.Act for the A.Y.2011-12.” Page 8 of 17 RL Avenue Pvt Ltd Vijayawada and 34 other appeals 12. Referring to the above satisfaction recorded

RL AVENUE PRIVATE LIMITED,VIJAYAWADA vs. DY. COMMISSIONER OF INCOME TAX , CENTRAL CIRCLE-2(4), HYDERABAD

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

Bench: Shri R.K. Panda & Shri K. Narasimha Chary

56(2)(viia)(ii) of the I.T.Act, 1961 in the hands of the assessee, proceedings are to be initiated in case of M/s.RL AVenue P Ltd., as per provisions of section 3C of the I.T.Act for the A.Y.2011-12.” Page 8 of 17 RL Avenue Pvt Ltd Vijayawada and 34 other appeals 12. Referring to the above satisfaction recorded

ALDER INFRA VENTURES PRIVATE LIMITED,VIJAYAWADA vs. DY. COMMISSIONER OF INCOME TAX , CENTRAL CIRCLE-2(4), HYDERABAD

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

Bench: Shri R.K. Panda & Shri K. Narasimha Chary

56(2)(viia)(ii) of the I.T.Act, 1961 in the hands of the assessee, proceedings are to be initiated in case of M/s.RL AVenue P Ltd., as per provisions of section 3C of the I.T.Act for the A.Y.2011-12.” Page 8 of 17 RL Avenue Pvt Ltd Vijayawada and 34 other appeals 12. Referring to the above satisfaction recorded

SASHI INFRA VENTURES PRIVATE LIMITED,VIJAYAWADA vs. DY. COMMISSIONER OF INCOME TAX , CENTRAL CIRCLE-2(4), HYDERABAD

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

Bench: Shri R.K. Panda & Shri K. Narasimha Chary

56(2)(viia)(ii) of the I.T.Act, 1961 in the hands of the assessee, proceedings are to be initiated in case of M/s.RL AVenue P Ltd., as per provisions of section 3C of the I.T.Act for the A.Y.2011-12.” Page 8 of 17 RL Avenue Pvt Ltd Vijayawada and 34 other appeals 12. Referring to the above satisfaction recorded

KARISMA TOWN SHIP PRIVATE LIMITED,VIJAYAWADA vs. DY. COMMISSIONER OF INCOME TAX , CENTRAL CIRCLE-2(4), HYDERABAD

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

Bench: Shri R.K. Panda & Shri K. Narasimha Chary

56(2)(viia)(ii) of the I.T.Act, 1961 in the hands of the assessee, proceedings are to be initiated in case of M/s.RL AVenue P Ltd., as per provisions of section 3C of the I.T.Act for the A.Y.2011-12.” Page 8 of 17 RL Avenue Pvt Ltd Vijayawada and 34 other appeals 12. Referring to the above satisfaction recorded

HARITHA PRABHA AGRO PROJECTS PRIVATE LIMITED,VIJAYAWADA vs. DY. COMMISSIONER OF INCOME TAX , CENTRAL CIRCLE-2(4), HYDERABAD

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

Bench: Shri R.K. Panda & Shri K. Narasimha Chary

56(2)(viia)(ii) of the I.T.Act, 1961 in the hands of the assessee, proceedings are to be initiated in case of M/s.RL AVenue P Ltd., as per provisions of section 3C of the I.T.Act for the A.Y.2011-12.” Page 8 of 17 RL Avenue Pvt Ltd Vijayawada and 34 other appeals 12. Referring to the above satisfaction recorded

AGRI GOLD MULTIMEDIA,VIJAYAWADA vs. DY. COMMISSIONER OF INCOME TAX , CENTRAL CIRCLE-2(4), HYDERABAD

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

Bench: Shri R.K. Panda & Shri K. Narasimha Chary

56(2)(viia)(ii) of the I.T.Act, 1961 in the hands of the assessee, proceedings are to be initiated in case of M/s.RL AVenue P Ltd., as per provisions of section 3C of the I.T.Act for the A.Y.2011-12.” Page 8 of 17 RL Avenue Pvt Ltd Vijayawada and 34 other appeals 12. Referring to the above satisfaction recorded

AVIJIT REALTERS PRIVATE LIMITED,VIJAYAWADA vs. DY. COMMISSIONER OF INCOME TAX , CENTRAL CIRCLE-2(4), HYDERABAD

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

Bench: Shri R.K. Panda & Shri K. Narasimha Chary

56(2)(viia)(ii) of the I.T.Act, 1961 in the hands of the assessee, proceedings are to be initiated in case of M/s.RL AVenue P Ltd., as per provisions of section 3C of the I.T.Act for the A.Y.2011-12.” Page 8 of 17 RL Avenue Pvt Ltd Vijayawada and 34 other appeals 12. Referring to the above satisfaction recorded

CORN ESTATES INDIA PRIVATE LIMITED,VIJAYAWADA vs. DY. COMMISSIONER OF INCOME TAX , CENTRAL CIRCLE-2(4), HYDERABAD

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

Bench: Shri R.K. Panda & Shri K. Narasimha Chary

56(2)(viia)(ii) of the I.T.Act, 1961 in the hands of the assessee, proceedings are to be initiated in case of M/s.RL AVenue P Ltd., as per provisions of section 3C of the I.T.Act for the A.Y.2011-12.” Page 8 of 17 RL Avenue Pvt Ltd Vijayawada and 34 other appeals 12. Referring to the above satisfaction recorded

SAHAJA TIMBER PROJECTS LIMITED,VIJAYAWADA vs. DY. COMMISSIONER OF INCOME TAX , CENTRAL CIRCLE-2(4), HYDERABAD

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

Bench: Shri R.K. Panda & Shri K. Narasimha Chary

56(2)(viia)(ii) of the I.T.Act, 1961 in the hands of the assessee, proceedings are to be initiated in case of M/s.RL AVenue P Ltd., as per provisions of section 3C of the I.T.Act for the A.Y.2011-12.” Page 8 of 17 RL Avenue Pvt Ltd Vijayawada and 34 other appeals 12. Referring to the above satisfaction recorded