ACIT, CENTRAL CIRCLE-2(2), HYDERABAD vs. SYED IMRANUDDIN, HYDERABAD

In the result, appeal filed by the Revenue is dismissed

Bench: Shri Laliet Kumar & Shri Manjunatha, G.S.No Appeal In Ita No Revenue Assessee A.Y 1 432/Hyd/2022 Acit, Syed 2018- Central Zeeshanuddin 19 Circle 2(2) Hyderabad Hyderabad Pan:Bqgps0128A 2 436/Hyd/2022 & -Do- Syed Imranuddin 2017- 437/Hyd/2022 Hyderabad 18 3 Pan:Aajpi6494F 4 442/Hyd/2022 -Do- Syed Irfanuddin 2018- Hyderabad 19 Pan:Aappi4693A िनधा""रती "ारा/Assessee By: Shri P Murali Mohan Rao, Ca राज" व "ारा/Revenue By:: Shri Shakeer Ahmed, Dr

130 Taxman 82 (Andhra Pradesh) High Court of Andhra Pradesh in the case of Action for Welfare & Awakening in Rural Environment (AWARE) Vs. Deputy Commissioner of Income Tax" wherein it was held that mere mentioning of a wrong provision itself would not be fatal to the assessment proceedings when the Assessing Officer was justified on some other provisions

ACIT CENTRAL CIRCLE-2(2), HYDERABAD vs. SYED ZEESHANUDDIN, HYDERABAD

In the result, appeal filed by the Revenue is dismissed

Bench: Shri Laliet Kumar & Shri Manjunatha, G.S.No Appeal In Ita No Revenue Assessee A.Y 1 432/Hyd/2022 Acit, Syed 2018- Central Zeeshanuddin 19 Circle 2(2) Hyderabad Hyderabad Pan:Bqgps0128A 2 436/Hyd/2022 & -Do- Syed Imranuddin 2017- 437/Hyd/2022 Hyderabad 18 3 Pan:Aajpi6494F 4 442/Hyd/2022 -Do- Syed Irfanuddin 2018- Hyderabad 19 Pan:Aappi4693A िनधा""रती "ारा/Assessee By: Shri P Murali Mohan Rao, Ca राज" व "ारा/Revenue By:: Shri Shakeer Ahmed, Dr

130 Taxman 82 (Andhra Pradesh) High Court of Andhra Pradesh in the case of Action for Welfare & Awakening in Rural Environment (AWARE) Vs. Deputy Commissioner of Income Tax" wherein it was held that mere mentioning of a wrong provision itself would not be fatal to the assessment proceedings when the Assessing Officer was justified on some other provisions

SREE NAGENDRA CONSTRUCTIONS,,KHAMMAM vs. DCIT, CIRCLE -2(1), HYDERABAD

In the result, appeal filed by the assessee is allowed

130/- cannot be added to the income of\nthe appellant either by applying the provisions of section 41(1)\nor 68

ACIT, CENTRAL CIRCLE-1(2), HYDERABAD vs. SURESH PRODUCTIONS, HYDERABAD

In the result appeal of the Revenue is dismissed

Bench: Shri Vijay Pal Rao & Shri Manjunatha G

130 square feet of built-up area in “Sriram Sameeksha” for a consideration of Rs.6 crore and the same has been paid in cash. Therefore, the Assessing Officer has made addition under section 68

SHANKAR LAL AGARWAL,HYDERABAD vs. INCOME TAX OFFICER, WARD-16(2), HYDERABAD

In the result, appeal of the assessee is dismissed

Bench: Shri K. Narasimha Chary

130 taxmann.com 177 (SC), Parasben Kochar vs. ITO, in ITA No.549/AHD/2018, Reshmi Sudhakaran Vs ITO, in ITA No. 353/CHNY/2018, Arun Kumar Goyal Vs ITO, in ITA No.2416/Hyd/2018, Pr. CIT Vs Jagat Paravindbhai (2022) 142 taxmann.com 247 (Gujarat) and Pr. CIT Vs Smt. Krishna Devi reported in 431 ITR 361. 13. Per contra, learned DR submitted that the assessee, when called

ANIRUDH VENKATA RAGI ,HYDERABAD vs. INCOME TAX OFFICER, WARD-4(2), HYDERABAD

In the result, appeal of the assessee is dismissed

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

130 taxmann.com 177 (SC), Parasben Kochar vs. ITO, in ITA No.549/AHD/2018, Reshmi Sudhakaran Vs ITO, in ITA No. 353/CHNY/2018, Arun Kumar Goyal Vs ITO, in ITA No.2416/Hyd/2018, Pr. CIT Vs Jagat Paravindbhai (2022) 142 taxmann.com 247 (Gujarat) and Pr. CIT Vs Smt. Krishna Devi reported in 431 ITR 361. Page 6 of 28 13. Per contra, learned DR submitted that

PUJALA MAHESH BABU,HYDERABAD vs. ASST. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2(3), HYDERABAD

In the result, all the four appeals filed by the assessee are partly allowed and the only appeal filed by the Revenue is dismissed

Bench: Shri R.K. Panda & Shri K. Narasimha Charyappeal In Ita No Assessee Revenue A.Y 132/Hyd/2018 Shri Pujala Mahesh A.C.I.T. Central 2012-13 Babu, Hyderabad Circle-2(3) Hyderabad Pan:Aeppp5729L 133/Hyd/2019 -Do- -Do- 2013-14 134/Hyd/2019 -Do- -Do- 2014-15 135/Hyd/2019 -Do- -Do- 2015-16 126/Hyd/2019 A.C.I.T. Central Shri Pujala Mahesh 2013-14 Circle-2(3) Babu, Hyderabad Hyderabad Pan:Aeppp5729L Assessee By: Shri S. Rama Rao, Advocate Revenue By: Shri Solgy Jose T. Kottaram,Dr

section 68 & 69 of the Act have no application in absence of maintenance of books of account, we accept the alternate contention of the assessee that only 40% of the amount should be added. We direct the Assessing Officer to restrict the addition to 40% of Rs.94,50,000/- as against the whole amount made by the Assessing Officer

PUJALA MAHESH BABU ,HYDERABAD vs. ASST. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2(3), HYDERABAD

In the result, all the four appeals filed by the assessee are partly allowed and the only appeal filed by the Revenue is dismissed

Bench: Shri R.K. Panda & Shri K. Narasimha Charyappeal In Ita No Assessee Revenue A.Y 132/Hyd/2018 Shri Pujala Mahesh A.C.I.T. Central 2012-13 Babu, Hyderabad Circle-2(3) Hyderabad Pan:Aeppp5729L 133/Hyd/2019 -Do- -Do- 2013-14 134/Hyd/2019 -Do- -Do- 2014-15 135/Hyd/2019 -Do- -Do- 2015-16 126/Hyd/2019 A.C.I.T. Central Shri Pujala Mahesh 2013-14 Circle-2(3) Babu, Hyderabad Hyderabad Pan:Aeppp5729L Assessee By: Shri S. Rama Rao, Advocate Revenue By: Shri Solgy Jose T. Kottaram,Dr

section 68 & 69 of the Act have no application in absence of maintenance of books of account, we accept the alternate contention of the assessee that only 40% of the amount should be added. We direct the Assessing Officer to restrict the addition to 40% of Rs.94,50,000/- as against the whole amount made by the Assessing Officer

PUJALA MAHESH BABU,HYDERABAD vs. ASST. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2(3), HYDERABAD

In the result, all the four appeals filed by the assessee are partly allowed and the only appeal filed by the Revenue is dismissed

Bench: Shri R.K. Panda & Shri K. Narasimha Charyappeal In Ita No Assessee Revenue A.Y 132/Hyd/2018 Shri Pujala Mahesh A.C.I.T. Central 2012-13 Babu, Hyderabad Circle-2(3) Hyderabad Pan:Aeppp5729L 133/Hyd/2019 -Do- -Do- 2013-14 134/Hyd/2019 -Do- -Do- 2014-15 135/Hyd/2019 -Do- -Do- 2015-16 126/Hyd/2019 A.C.I.T. Central Shri Pujala Mahesh 2013-14 Circle-2(3) Babu, Hyderabad Hyderabad Pan:Aeppp5729L Assessee By: Shri S. Rama Rao, Advocate Revenue By: Shri Solgy Jose T. Kottaram,Dr

section 68 & 69 of the Act have no application in absence of maintenance of books of account, we accept the alternate contention of the assessee that only 40% of the amount should be added. We direct the Assessing Officer to restrict the addition to 40% of Rs.94,50,000/- as against the whole amount made by the Assessing Officer

ASST. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2(3), HYDERABAD vs. PUJALA MAHESH BABU , RANGA REDDY

In the result, all the four appeals filed by the assessee are partly allowed and the only appeal filed by the Revenue is dismissed

Bench: Shri R.K. Panda & Shri K. Narasimha Charyappeal In Ita No Assessee Revenue A.Y 132/Hyd/2018 Shri Pujala Mahesh A.C.I.T. Central 2012-13 Babu, Hyderabad Circle-2(3) Hyderabad Pan:Aeppp5729L 133/Hyd/2019 -Do- -Do- 2013-14 134/Hyd/2019 -Do- -Do- 2014-15 135/Hyd/2019 -Do- -Do- 2015-16 126/Hyd/2019 A.C.I.T. Central Shri Pujala Mahesh 2013-14 Circle-2(3) Babu, Hyderabad Hyderabad Pan:Aeppp5729L Assessee By: Shri S. Rama Rao, Advocate Revenue By: Shri Solgy Jose T. Kottaram,Dr

section 68 & 69 of the Act have no application in absence of maintenance of books of account, we accept the alternate contention of the assessee that only 40% of the amount should be added. We direct the Assessing Officer to restrict the addition to 40% of Rs.94,50,000/- as against the whole amount made by the Assessing Officer

PUJALA MAHESH BABU ,HYDERABAD vs. ASST. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2(3), HYDERABAD

In the result, all the four appeals filed by the assessee are partly allowed and the only appeal filed by the Revenue is dismissed

Bench: Shri R.K. Panda & Shri K. Narasimha Charyappeal In Ita No Assessee Revenue A.Y 132/Hyd/2018 Shri Pujala Mahesh A.C.I.T. Central 2012-13 Babu, Hyderabad Circle-2(3) Hyderabad Pan:Aeppp5729L 133/Hyd/2019 -Do- -Do- 2013-14 134/Hyd/2019 -Do- -Do- 2014-15 135/Hyd/2019 -Do- -Do- 2015-16 126/Hyd/2019 A.C.I.T. Central Shri Pujala Mahesh 2013-14 Circle-2(3) Babu, Hyderabad Hyderabad Pan:Aeppp5729L Assessee By: Shri S. Rama Rao, Advocate Revenue By: Shri Solgy Jose T. Kottaram,Dr

section 68 & 69 of the Act have no application in absence of maintenance of books of account, we accept the alternate contention of the assessee that only 40% of the amount should be added. We direct the Assessing Officer to restrict the addition to 40% of Rs.94,50,000/- as against the whole amount made by the Assessing Officer

INCOME TAX OFFICER, WARD-1, WARANGAL vs. SHIVA KUMAR THOTA, WARANGAL

In the result, the primary objection filed by the assessee vide his letter, dated 02/06/2025 is allowed while for the appeal filed by

Bench: Shri Manjunatha G. & Shri Ravish Soodआ.अपी.सं /Ita No.996/Hyd/2024 (िनधा"रण वष"/Assessment Year: 2017-18) Income Tax Officer, Vs. Shiva Kumar Thota, Ward-1, Warangal. Warangal. Pan: Aaopt4519M (Appellant) (Respondent) िनधा""रती "ारा/Assessee By: Shri K.A. Sai Prasad, Ca राज" व "ारा/Revenue By: Mrs. U. Mini Chandran, Cit-Dr सुनवाई की तारीख/Date Of Hearing: 18/11/2025 घोषणा की तारीख/Date Of 10/12/2025 Pronouncement: आदेश / Order Per. Ravish Sood, J.M: The Present Appeal Filed By The Revenue Is Directed Against The Order Passed By The Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre, Delhi, Dated 06/08/2024 Which In Turn Arises From The Order Passed By The Assessing Officer Under Section 147 R.W.S 144B Of The Income-Tax Act, 1961 (For Short, “The Act”), Dated 26/05/2023 For The Assessment Year 2017-18. The Revenue Has Assailed The Impugned Order On The Following Grounds Of Appeal Before Us:

68 of the Act: Rs.16,19,208/-; (iv) disallowance towards TDS and VAT payable under section 43B of the Act: Rs. 6,08,694/-; and (v) addition of Rs.3,34,246/- on account of estimated profit on undisclosed sales: Rs.3,34,246/-, but at the same time declined the assessee’s claim regarding the validity of jurisdiction that

ACIT, CC-3(1), HYDERABAD vs. LEPL PROJECTS LIMITED, VIJAYAWADA

The appeal of the Revenue is allowed for statistical purposes

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

section 115BBE which is consequential in nature, is not valid. Accordingly, ground no.12 of the appeal is in consequential for adjudication. However, any addition made u/ s. 68 or 69C will be liable for charge u/s. 115BBE. In ground no.6, the appellant contended that the AO did not consider the explanation of the appellant submitted vide letter

JEEVAN POLYMERS (P) LIMITED ,HYDERABAD vs. DY. COMMISSIONER OF INCOME TAX , CIRCLE-2(1), HYDERABAD

Appeal is dismissed

Bench: Shri S.S. Godara & Shri L.P. Sahu

68 of Income Tax act. Even during the course of appellate proceedings, the appellant furnished only details pertaining to M/s Twinkle Commosales Pvt Ltd which were already furnished during assessment proceedings. The appellant could not furnish any other evidences to prove the creditworthiness of the investor or the identity, genuineness and creditworthiness of the transaction. The AO had made efforts

MRL TRADING COMPANY,HYDERABAD vs. ITO., WARD-7(1), HYDERABAD

In the result, appeal of the Assessee is allowed

130 10,89,70,830\n18\nITA.No.29/Hyd./2025\n9.\nThus, it is clear that during the months of\nSeptember the total deposits in the bank account was at\nRs.14,83,24,150/-; in the month of October, 2016 the total\ndeposit was at Rs.11,43,21,610/-; in the month of November,\n2016 the total deposit was at Rs.12

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

In the result, appeal filed by the assessee is partly allowed in terms of our aforesaid observations

Bench: Shri Manjunatha G. & Shri Ravish Soodआ.अपी.सं /Ita No.341/Hyd/2025 (िनधा"रण वष"/Assessment Year: 2012-13) Smt. Kiran Bala Gupta, Vs. Income Tax Officer, Hyderabad. Ward-10(1), Pan: Ahvpg6893K Hyderabad. (Appellant) (Respondent) िनधा""रती "ारा/Assessee By: Shri Av Raghuram, Advocate राज" व "ारा/Revenue By: Ms. Aditi Goyal, Sr. Ar सुनवाई की तारीख/Date Of Hearing: 04/02/2026 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 Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre, Delhi, Dated 20/12/2024, Which In Turn Arises From The Order Passed By The Assessing Officer (For Short, “Ao”) Under Section 271(1)(C) Of The Income Tax Act, 1961 (For Short, “The Act”), Dated 30/08/2022 For The Assessment Year (Ay) 2012-13. The Assessee Has Assailed The Impugned Order Of The Cit(A) On The Following Grounds Of Appeal:

130/-. 3. Aggrieved, the assessee carried the matter in appeal before the CIT(A) who vide the order passed in ITA No.0110/2015-16/CIT(A)-6/16- 17, dated 20/10/2016 accepted the assesse’s claim of short term capital gain (STCG) of Rs.15,60,696/- on sale of shares but upheld the other additions/disallowances made by the AO. 4. Aggrieved with

DILEEP KUMAR SAKAMURI CHENCHU VENKATA,SRIKALAHASTI vs. INCOME-TAX OFFICER, WARD-1(3), TIRUPATI

In the result, the appeal filed by the assessee is allowed in terms of our aforesaid observations

Bench: Us:

68,428/- as the assessee’s income from other sources. 5. Thereafter, the assessee furnished before the AO documentary evidence in the course of the assessment proceedings, viz. the bank 4 Dileep Kumar Sakamuri Chenchu Venkata vs. ITO statements, cash-flow statements, computation of income, balance sheet, sales/purchase ledgers and an amended partnership deed, but did not furnish corroborative documents

VENKATA RAMA KRISHNAM RAJU CHINTALAPATI,HYDERABAD vs. DCIT., CIRCLE 8(1), HYDERABAD

In the result, the appeal filed by the assessee is allowed in terms of our aforesaid observations

Bench: Us.

68,22,677/-. 4. Aggrieved, the assessee carried the matter in appeal before the CIT(A), who confirmed the addition made by the AO and dismissed the appeal vide an ex-parte order. 5. The assessee, being aggrieved with the order of the CIT(A), has carried the matter in appeal before us. 6. We have heard the Learned Authorized