SKANDA BUILDERS,KURNOOL vs. ACIT., CENTRAL CIRCLE - 2(3), HYDERABAD

section 145 on the basis of the\nbooks regularly maintained by the assessee. If those books are\n28\nITA.Nos.514 to 539/Hyd./2025,\nAnd ITA.Nos.308 to 311/Hyd./2025.\nnot correct or complete, the Assessing Officer may reject those\nbooks and estimate the income to the best of his Judgment.\nSince, the Assessing Officer has estimated 18% profit

LAKSHMIRAMANA BANDARU,KADAPA vs. ITO., WARD-1, KADAPA

Bench: Us:

68 to 69A), and given that neither provision was applicable in the present facts, there remains no justification for sustaining the impugned addition. 18. The Ld. AR confined his submissions solely to the legal validity of the addition made by the A.O under Section 69A and, in response to a specific query from the bench qua the merits

PRYSMIAN CAVI E SISTEMI S.R.L,HYDERABAD vs. DCIT (INT,TAXN)-2, HYDERABAD

In the result, the appeal of the assessee is allowed

68,78,721/-\nresulting in an addition of Rs.48,43,936/-.\n4. Aggrieved, the assessee also filed an appeal before the Ld. CIT(A)\nchallenging the consequential assessment order passed by the Ld. AO under\nsection 143(3) r.w.s. 263 dated 29.03.2006.\n5. While both the above-mentioned appeals were pending before the Ld.\nCIT(A), the Ld. AO reopened

ALOK KUMAR SIMHARAJU,HYDERABAD vs. ITO., WARD-3(4), HYDERABAD

Bench: Us :

Sections 145(3) and 68 is upheld, and the appeal is dismissed in full. As claimed by appellant, no books

ACIT., CIRCLE-5(1), HYDERABAD vs. PENNA CEMENT INDUSTRIES LIMITED, HYDERABAD

145 & 482/Hyd/2022, dated 16/08/2023, wherein it has been held that there is no blanket prohibition under the Income-tax Act against allowing deduction under section 80G in respect of CSR-related donations, except in cases specifically barred under section 80G(2)(iiihk) and section 80G(2)(iiihl). For the sake of clarity, we deem it apposite

SKANDA INFRA PROJECTS INDIA PRIVATE LIMITED,KURNOOL vs. ACIT., CENTRAL CIRCLE-2(3), HYDERABAD

section 145 on the basis of the\nbooks regularly maintained by the assessee. If those books are\nITA.Nos.514 to 539/Hyd./2025,\nAnd ITA.Nos.308 to 311/Hyd./2025.\n47\nnot correct or complete, the Assessing Officer may reject those\nbooks and estimate the income to the best of his Judgment.\nSince, the Assessing Officer has estimated 18% profit

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

ACIT., CENTRAL CIRCLE-2(3), HYDERABAD vs. SKANDHANSHI INFRA PROJECTS INDIA PVT. LTD., BANGALORE

section 145 on the basis of the books regularly maintained by the assessee. If those books are\n\n28\n\nITA.Nos.514 to 539/Hyd./2025,\nAnd ITA.Nos.308 to 311/Hyd./2025.\n\nnot correct or complete, the Assessing Officer may reject those books and estimate the income to the best of his Judgment. Since, the Assessing Officer has estimated

ACIT., CIRCLE-5(1), HYDERABAD vs. PENNA CEMENT INDUSTRIES LIMITED, HYDERABAD

145 & 482/Hyd/2022, dated\n16/08/2023, wherein it has been held that there is no blanket prohibition\nunder the Income-tax Act against allowing deduction under section 80G\nin respect of CSR-related donations, except in cases specifically barred\nunder section 80G(2)(iiihk) and section 80G(2)(iiihl). For the sake of\nclarity, we deem it apposite

SURYANARAYANA GANDLA,ANANTAPUR vs. ACIT., CIRCLE - 1, ANANTAPUR.

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

Bench: Shri Vijay Pal Rao & Shri Madhusudan Sawdiaआ.अपी.सं /Ita No.1122/Hyd/2025 (िनधा"रण वष"/Assessment Year:2017-18) Shri Suryanarayana Gandla, Asst. Commissioner Of Income Vs. Tax, Circle-1, Anantapur. Anantapur. Pan: Abipg4005A (Appellant) (Respondent) िनधा""रती "ारा/Assessee By: Shri K.A. Sai Prasaad, C.A. राज" व "ारा/Revenue By: Dr. Sachin Kumar, Sr-Dr सुनवाई की तारीख/Date Of Hearing: 15/10/2025 घोषणा की तारीख/Pronouncement: 31/10/2025 आदेश/Order Per Madhusudan Sawdia, A.M. :

section 145(3) of the Act. He has also not pointed out any abnormal pattern in the cash realisation from debtors, cash deposits in the bank, or sales turnover, which could raise any presumption of unaccounted money being introduced into the business. We have also verified the page nos. 41 to 57 and 68

SURESH KUMAR REDDY KRISHNAPURAM,KURNOOL vs. ACIT., CENTRAL CIRCLE-2(3), HYDERABAD

section 145 on the basis of the books regularly maintained by the assessee. If those books are\n\nnot correct or complete, the Assessing Officer may reject those books and estimate the income to the best of his Judgment. Since, the Assessing Officer has estimated 18% profit on undisclosed turnover, which is not on the basis of regular books

SPA CONSTRUCTIONS,HYDERABAD vs. ITO, WARD-8(1), HYDERABAD

In the result, the appeal of the assessee is allowed

Bench: Shri Vijay Pal Rao, Vice-A N D Shri Madhusudan Sawdiaआ.अपी.सं /Ita No.1132/Hyd/2025 (िनधा"रण वष"/Assessment Year: 2017-18) Spa Constructions Vs. Income Tax Officer Hyderabad Ward 8(1) Pan:Adffs5436E Hyderabad (Appellant) (Respondent) िनधा""रती "ारा/Assessee By: Advocate S. Rama Rao राज" व "ारा/Revenue By:: Shri Ranjan Agrawala, Sr. Dr सुनवाई की तारीख/Date Of Hearing: 20/11/2025 घोषणा की तारीख/Pronouncement: 28/11/2025 आदेश/Order Per Madhusudan Sawdia, A.M.: This Appeal Is Filed By Spa Constructions (“The Assessee”), Feeling Aggrieved By The Order Passed By The Learned Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre (Nfac), Delhi (“Ld. Cit(A)”) Dated 14.06.2025 For The A.Y 2017-18. 2. The Assessee Has Raised The Following Grounds Of Appeal:

145 of the paper book related to Shri Y. Ananda Rao, Shri K.V. Prasad Rao and Shri M. Subbhaiah respectively, explaining the source of such payment. Further, we observe that the Ld. AO has not found any discrepancy in the bank statements, capital accounts or documents furnished. It is a settled principle that capital introduction may arise from savings accumulated

SKANDHANSHI INFRA PROJECTS,KURNOOL vs. ACIT., CENTRAL CIRCLE-2(3), HYDERABAD

section 145 on the basis of the\nbooks regularly maintained by the assessee. If those books are\n\n28\nITA.Nos.514 to 539/Hyd./2025,\nAnd ITA.Nos.308 to 311/Hyd./2025.\nnot correct or complete, the Assessing Officer may reject those\nbooks and estimate the income to the best of his Judgment.\nSince, the Assessing Officer has estimated 18% profit

SKANDHANSHI INFRA PROJECTS INDIA PRIVATE LIMITED,KURNOOL vs. ACIT., CENTRAL CIRCLE-2(3), HYDERABAD

section 145 on the basis of the\nbooks regularly maintained by the assessee. If those books are\n\n28\nITA.Nos.514 to 539/Hyd./2025,\nAnd ITA.Nos.308 to 311/Hyd./2025.\nnot correct or complete, the Assessing Officer may reject those\nbooks and estimate the income to the best of his Judgment.\nSince, the Assessing Officer has estimated 18% profit