N. NEMICHAND JEWELLERS,,SECUNDERABAD vs. ACIT CENTRAL CIRCLE-1 (2), HYDERABAD

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

Bench: Shri R. K. Pandaassessment Year: 2019-20 M/S. M. Nemichand Vs. A.C.I.T. Jewellers Secunderabad Central Circle 1(2) Pan:Aacfm8833B Hyderabad (Appellant) (Respondent) Assessee By: Sri Pawan Kumar Chakrapani Revenue By: Sri Y.V.S.T. Sai, Dr Date Of Hearing: 12/07/2022 Date Of Pronouncement: 15/07/2022 Order This Appeal Filed By The Assessee Is Directed Against The Order Dated 20.02.2022 Of The Learned Cit (A)-11, Hyderabad Relating To A.Y. 2019-20. 2. Facts Of The Case, In Brief, Are That The Assessee Is A Partnership Firm & Is Engaged In The Business Of Retail-Trading Of Gold Jewellery & Pawn Brokers. During The Course Of Vehicle Checking Duty Conducted During Parliament Elections, The Police Intercepted Shri Anil Kumar Jain At 8.30 P M On 20.02.2019 Near Subhan Bakery, Nampally, Hyderabad & Found A Bag Containing Cash Of Rs. 10,00,000/- While He Was Riding Honda Activa Bearing Reg. No.Ts10El1501 & Seized The Cash.

68. 9. Aggrieved with such order of the learned CIT (A) the assessee is in appeal before the Tribunal by raising the following grounds of appeal: “1. The impugned order of the learned Assessing Officer in so far as it is against the appellant is opposed to law, weight of evidence, natural justice, probabilities, facts and circumstances of the Appellant

NANDAN CLEANTEC LIMITED ,HYDERABAD vs. DY. COMMISSIONER OF INCOME TAX , CENTRAL CIRCLE-3(3), HYDERABAD

In the result, appeals filed by the respective assessees are partly allowed and the appeal filed by the Revenue is dismissed

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

234C of the Act, under the facts and circumstances of the case. 5. The Appellant craves leave to add, alter, delete or substitute any of the grounds urged above. 6. In view of the above and other grounds that may be urged at the time of the hearing of the appeal, the Appellant prays that the appeal may be allowed

NANDAN CLEANTEC LIMITED ,HYDERABAD vs. DY. COMMISSIONER OF INCOME TAX , CENTRAL CIRCLE-3(3), HYDERABAD

In the result, appeals filed by the respective assessees are partly allowed and the appeal filed by the Revenue is dismissed

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

234C of the Act, under the facts and circumstances of the case. 5. The Appellant craves leave to add, alter, delete or substitute any of the grounds urged above. 6. In view of the above and other grounds that may be urged at the time of the hearing of the appeal, the Appellant prays that the appeal may be allowed

NANDAN CLEANTEC LIMITED ,HYDERABAD vs. DY. COMMISSIONER OF INCOME TAX , CENTRAL CIRCLE-3(3), HYDERABAD

In the result, appeals filed by the respective assessees are partly allowed and the appeal filed by the Revenue is dismissed

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

234C of the Act, under the facts and circumstances of the case. 5. The Appellant craves leave to add, alter, delete or substitute any of the grounds urged above. 6. In view of the above and other grounds that may be urged at the time of the hearing of the appeal, the Appellant prays that the appeal may be allowed

DY. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-3(3), HYDERABAD vs. REJUVENTING APPROACHES PRIVATE LIMITED , HYDERABAD

In the result, appeals filed by the respective assessees are partly allowed and the appeal filed by the Revenue is dismissed

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

234C of the Act, under the facts and circumstances of the case. 5. The Appellant craves leave to add, alter, delete or substitute any of the grounds urged above. 6. In view of the above and other grounds that may be urged at the time of the hearing of the appeal, the Appellant prays that the appeal may be allowed

NANDAN CLEANTEC LIMITED ,HYDERABAD vs. DY. COMMISSIONER OF INCOME TAX , CENTRAL CIRCLE-3(3), HYDERABAD

In the result, appeals filed by the respective assessees are partly allowed and the appeal filed by the Revenue is dismissed

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

234C of the Act, under the facts and circumstances of the case. 5. The Appellant craves leave to add, alter, delete or substitute any of the grounds urged above. 6. In view of the above and other grounds that may be urged at the time of the hearing of the appeal, the Appellant prays that the appeal may be allowed

ANDHRA PRADESH BEVERAGES CORPORATION LIMITED ,HYDERABAD vs. DCIT, CIRCLE-1(1), HYDERABAD

68,15,051/- was remitted sales tax\ndepartment of AP w.r.t wholesale liquor trade. If it was\nactually state government of AP which has conducted\nbusiness, remittance of tax by one department of state\ngovernment to another department do not arise. Further\nSale Invoice (invoice cum delivery challan) at Page 12,\nPB Volume I shows that IMFL suppliers treat supply

DY. COMMISSIONER OF INCOME TAX , CIRCLE-16(2), HYDERABAD vs. MYLAN LABORATORIES LIMITED , HYDERABAD

In the result, appeal of the assessee is partly allowed

Bench: Smt. P. Madhavi Devi & Shri S. Rifaur Rahman

68 of the Act. 4.6. On the facts and in the circumstances of the case and in law, the Ld. CIT (A) has erred in disregarding all the documents/evidence already on record, which proves the nature of the transaction as well as its genuineness as a loan given by the Appellant to its wholly owned subsidiaries to settle their subsisting

MYLAN LABORATORIES LIMITED ,HYDERABAD vs. DY. COMMISSIONER OF INCOME TAX , CIRCLE-16(2), HYDERABAD

In the result, appeal of the assessee is partly allowed

Bench: Smt. P. Madhavi Devi & Shri S. Rifaur Rahman

68 of the Act. 4.6. On the facts and in the circumstances of the case and in law, the Ld. CIT (A) has erred in disregarding all the documents/evidence already on record, which proves the nature of the transaction as well as its genuineness as a loan given by the Appellant to its wholly owned subsidiaries to settle their subsisting

ANDHRA PRADESH BEVERAGES CORPORATION LIMITED,HYDERABAD vs. DCIT, CIRCLE-1(1), HYDERABAD

68,15,051/- was remitted sales tax\n\ndepartment of AP w.r.t wholesale liquor trade. If it was\nactually state government of AP which has conducted\nbusiness, remittance of tax by one department of state\ngovernment to another department do not arise. Further\nSale Invoice (invoice cum delivery challan) at Page 12,\nPB Volume I shows that IMFL suppliers treat

F5 NETWORKS INNOVATION PRIVATE LIMITED,HYDERABAD vs. INCOME TAX OFFICER, WARD-17(1), HYDERABAD

In the result, the appeal of the assessee is partly allowed for

Bench: Shri Vijay Pal Rao & Shri Madhusudan Sawdia

section 11 is already considered in the regular assessment and that issue is already in appeal before FAA. Therefore, reviewing the same is uncalled for.” 8. Accordingly, in view of the above cited judgement of the Hon'ble Allahabad High Court as well as the decision of the Delhi Benches of the Tribunal, we hold that the processing

ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE3-(4), HYDERABAD vs. ACE CONSTRUCTIONS, HYDERABAD

In the result, appeal filed by the assessee is also\ndismissed

sections": [ "68", "115BBE", "153A", "153C", "143(3)", "139", "271AAB", "271AAC", "234A", "234B", "234C" ], "issues": "Whether proceedings under Section

PITTI HOLDINGS PRIVATE LIMITED,HYDERABAD vs. ACIT., CENTRAL CIRCLE-1(1), HYDERABAD

In the result, the appeal of the assessee is allowed

Bench: Shri Vijay Pal Rao & Shri Madhusudan Sawdiaआ.अपी.सं /Ita No.450/Hyd/2025 (िनधा"रण वष"/Assessment Year:2018-19) M/S. Pitti Holdings Pvt. Asst. Commissioner Of Vs. Ltd., Hyderabad. Income Tax, Central Circle Pan: Aagcp3824Q 1(1), Hyderabad. (Appellant) (Respondent) िनधा"रती "ारा/Assessee By: Shri A. Srinivas, C.A. राज" व "ारा/Revenue By: Dr. Sachin Kumar, Dr सुनवाई की तारीख/Date Of Hearing: 09/09/2025 घोषणा की तारीख/Pronouncement: 08/10/2025

section 68 r.w.s.115BBE. Assessed us. 143(3) r.w.s.153C of Income tax Act, 1901 Charge interest u/s.234A, 234B, 234C & 234D

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 under the head "income from other sources" 4. That on the facts and circumstances of the case, the Ld.AO/NFAC/CIT(A) erred in levying interest under Section 23B and Section 234C

SRINIVAS RAO DUDIGALLA ,WARANGAL vs. INCOME TAX OFFICER, WARD-1, WARANGAL

In the result, appeal of the assessee is allowed for statistical purposes as indicated above

Bench: Smt. P. Madhavi Devi & Shri A. Mohan Alankamonyassessment Year: 2013-14 Srinivas Rao Dundigalla, Vs. Income Tax Officer, No.5-11-374/1, Prem Ward-1, Nagar Colony, Warangal. Hanamkonda, Warangal- 506001. Pan: Ajcpd 2670 G (Appellant) (Respondent) Assessee By: Sri T. Rajendra Prasad Revenue By: Smt. Amisha S. Gupt, Dr Date Of Hearing: 26/09/2019 Date Of Pronouncement: 10/10/2019 Order Per A. Mohan Alankamony, Am.:

section 68 without any basis and without bringing any material on record. d. The A.O. erred in law and in facts and circumstances of the case by bringing the entire credits in the bank statement as income instead of bringing the profit / loss alone to the computation. e. The A.O. erred in law and in facts and circumstances

SANDEEP AURANEBADKAR,HYDERABAD vs. ITO, WARD-7(1), HYDERABAD

In the result, the appeal of the assessee is partly

Bench: Shri Laliet Kumarassessment Year: 2017-18 Sandeep Auraneebadkar, Vs. The Income Tax Officer, R/O. Hyderabad. Ward 7(1), Hyderabad. Pan : Afkpa3336A. (Appellant) (Respondent) Assessee By: Shri Sameer, C.A. Appeared For Shri Manoj Kumar Daga, C.A. Revenue By: Shri B. Ravinder

234C on assessed income instead of returned income.” 3. Facts of the case, in brief, are that the assessee is an individual and has been carrying on the business of audio / video distribution / trading in electronic items. The assessee filed return of income for A.Y. 2017-18 declaring total income of Rs.3,86,150/- on 05.03.2018. The case

ADP PRIVATE LIMITED,RANGA REDDY vs. DCIT, CIRCLE-1( 1), HYDERABAD

In the result, both the appeals are partly allowed for statistical purposes in above terms

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahu

234C of the Act with reference to the tax due on the returned income as declared in the income-tax return and not on assessed income. 27. On the facts and circumstance of the case and in law, the Ld. AO has grossly erred in not granting credit of DDT paid by the Appellant on the dividends distributed

ADP PRIVATE LIMITED (31/10/2015),RANGA REDDY vs. DCIT, CIRCLE-1( 1), HYDERABAD

In the result, both the appeals are partly allowed for statistical purposes in above terms

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahu

234C of the Act with reference to the tax due on the returned income as declared in the income-tax return and not on assessed income. 27. On the facts and circumstance of the case and in law, the Ld. AO has grossly erred in not granting credit of DDT paid by the Appellant on the dividends distributed

BRIJESH CHANDWANI,HYDERABAD vs. DCIT., CIRCLE -6(1), HYDERABAD

In the result, appeal of the assessee for the assessment year 2020-2021 is allowed for statistical purposes

Bench: Shri Vijay Pal Rao & Shri Madhusudan Sawdiaआ.अपी.सं /Ita Nos.1527 & 1528/Hyd/2025 Assessment Years – 2016-2017 & 2020-2021 Brijesh Chandwani The Dcit, Circle-6(1), Vs. Hyderabad – 500 034 Hyderabad. Pan Adkpc1537H (Appellant) (Respondent) िनधा"रती "ारा /Assessee By: Ca Pawan Kumar Chakrapani राज" व "ारा /Revenue By: Sri Ranjan Agrawala, Sr. Ar

234C of the Act, under the facts and circumstances of the case. 11. The Appellant craves leave to add, alter, delete or substitute any of the grounds urged above. 4 ITA.No.1527 & 1528/Hyd./2025 12. In the view of the above and other grounds that may be urged at the time of the hearing of the appeal, the Appellant prays