SHYAMPRASAD REDDY GADDAM,HYDERABAD vs. DCIT., CENTRAL CIRCLE-3(3), HYDERABAD
In the result, the appeal filed by the assessee is allowed in terms of our aforesaid observations
ITA 196/HYD/2024[2014-15]Status: DisposedITAT Hyderabad10 Oct 2025AY 2014-15
Bench: Shri Manjunatha G. & Shri Ravish Soodआ.अपी.सं /Ita No. 196/Hyd/2024 (िनधा"रण वष"/Assessment Year: 2014-15) Shyamprasad Reddy Vs. Dcit, Gaddam, Central Circle-3(3), Hyderabad. Hyderabad. Pan: Aetpg9117P (Appellant) (Respondent) िनधा""रती "ारा/Assessee By: Sri P. Murali Mohan Rao, Ca राज" व "ारा/Revenue By: Sri Gurpreet Singh, Sr. Ar सुनवाई की तारीख/Date Of Hearing: 06/10/2025 घोषणा की तारीख/Date Of 10/10/2025 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)- 11, Hyderabad, Dated 02/02/2004, Which In Turn Arises From The Order Passed By The Assessing Officer Under Section 144 R.W.S 153A Of The Income Tax Act, 1961 (For Short, “Act”), Dated 12/12/2019 For The Assessment Year 2014-15. 2 Shyamprasad Reddy Gaddam Vs. Dcit
For Appellant: Sri P. Murali Mohan Rao, CAFor Respondent: Sri Gurpreet Singh, Sr. AR
Section 132Section 132(4)Section 144Section 153ASection 250Section 68Section 69Section 69A
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Shyamprasad Reddy Gaddam vs. DCIT
be assessed as his unexplained money under Section 69A of the Act.
18. We find that the assessee in the backdrop of the aforesaid observation of the CIT(A), has assailed his order primarily on the ground that by interchanging the head of the addition, i.e., from section 68
