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6 results for “section 68”+ Section 272Aclear

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Key Topics

Section 6814Section 69A12Section 1479Addition to Income6Section 143(2)5Section 132A5Section 1485Section 1444

PAPI REDDY ANKANNAGARI,HYDERABAD vs. DCIT., CIRCLE CIRCLE-3(3), HYDERABAD

In the result, the appeal of the assessee in ITA

ITA 1312/HYD/2024[2019-20]Status: DisposedITAT Hyderabad12 Sept 2025AY 2019-20

Bench: Shri Ravish Sood & Shri Madhusudan Sawdiaआ.अपी.सं /Ita Nos.1309 To 1312/Hyd/2024 (निर्धारण वर्ा/Assessment Year:2019-20) Shri Papi Reddy Ankannagari, Dy. Commissioner Of Income Vs. Hyderabad. Tax, Pan: Adopa4689A Central Circle 3(3), Hyderabad. (Appellant) (Respondent) निर्धाररती द्वधरध/Assessee By: Shri S. Rama Rao, Advocate रधजस् व द्वधरध/Revenue By: Shri Gurpreet Singh, Sr-Dr सुिवधई की तधरीख/Date Of Hearing: 02/09/2025 घोर्णध की तधरीख/Pronouncement: 12/09/2025 आदेश/Order Per Bench : These Appeals Are Filed By Shri Papi Reddy Ankannagari (“The Assessee”), Feeling Aggrieved By The Separate Orders Passed By The Learned Commissioner Of Income Tax (Appeals), Hyderabad-11 (“Ld. Cit(A)”), Dated 28.11.2024, 02.12.2024, 29.11.2024 & 28.11.2024 Respectively For The A.Y. 2019-20. Since These Appeals Are Related To The Same Assessee & For The Same A.Y. 2019-20, They

For Appellant: Shri S. Rama Rao, AdvocateFor Respondent: Shri Gurpreet Singh, SR-DR
Section 132ASection 143(2)Section 147Section 148Section 68
Section 69A

68 of the Act, related to the entries are found in bank statements, the assessee claims to have supporting material, we are of the view that this issue also requires fresh verification by the Ld. AO. ITA Nos.1309 to 1312/Hyd/2024 9 13. On the third issue of LTCG, we observe that the assessee contends that some sale deeds

PAPI REDDY ANKANNAGARI,HYDERABAD vs. DCIT., CENTRAL CIRCLE-3(3), HYDERABAD

In the result, the appeal of the assessee in ITA

ITA 1311/HYD/2024[2019-20]Status: DisposedITAT Hyderabad12 Sept 2025AY 2019-20

Bench: Shri Ravish Sood & Shri Madhusudan Sawdiaआ.अपी.सं /Ita Nos.1309 To 1312/Hyd/2024 (निर्धारण वर्ा/Assessment Year:2019-20) Shri Papi Reddy Ankannagari, Dy. Commissioner Of Income Vs. Hyderabad. Tax, Pan: Adopa4689A Central Circle 3(3), Hyderabad. (Appellant) (Respondent) निर्धाररती द्वधरध/Assessee By: Shri S. Rama Rao, Advocate रधजस् व द्वधरध/Revenue By: Shri Gurpreet Singh, Sr-Dr सुिवधई की तधरीख/Date Of Hearing: 02/09/2025 घोर्णध की तधरीख/Pronouncement: 12/09/2025 आदेश/Order Per Bench : These Appeals Are Filed By Shri Papi Reddy Ankannagari (“The Assessee”), Feeling Aggrieved By The Separate Orders Passed By The Learned Commissioner Of Income Tax (Appeals), Hyderabad-11 (“Ld. Cit(A)”), Dated 28.11.2024, 02.12.2024, 29.11.2024 & 28.11.2024 Respectively For The A.Y. 2019-20. Since These Appeals Are Related To The Same Assessee & For The Same A.Y. 2019-20, They

For Appellant: Shri S. Rama Rao, AdvocateFor Respondent: Shri Gurpreet Singh, SR-DR
Section 132ASection 143(2)Section 147Section 148Section 68Section 69A

68 of the Act, related to the entries are found in bank statements, the assessee claims to have supporting material, we are of the view that this issue also requires fresh verification by the Ld. AO. ITA Nos.1309 to 1312/Hyd/2024 9 13. On the third issue of LTCG, we observe that the assessee contends that some sale deeds

PAPI REDDY ANKANNAGARI,HYDERABAD vs. DCIT.,CENTRAL CIRCLE-3(3), HYDERABAD

In the result, the appeal of the assessee in ITA

ITA 1309/HYD/2024[2019-20]Status: DisposedITAT Hyderabad12 Sept 2025AY 2019-20

Bench: Shri Ravish Sood & Shri Madhusudan Sawdiaआ.अपी.सं /Ita Nos.1309 To 1312/Hyd/2024 (निर्धारण वर्ा/Assessment Year:2019-20) Shri Papi Reddy Ankannagari, Dy. Commissioner Of Income Vs. Hyderabad. Tax, Pan: Adopa4689A Central Circle 3(3), Hyderabad. (Appellant) (Respondent) निर्धाररती द्वधरध/Assessee By: Shri S. Rama Rao, Advocate रधजस् व द्वधरध/Revenue By: Shri Gurpreet Singh, Sr-Dr सुिवधई की तधरीख/Date Of Hearing: 02/09/2025 घोर्णध की तधरीख/Pronouncement: 12/09/2025 आदेश/Order Per Bench : These Appeals Are Filed By Shri Papi Reddy Ankannagari (“The Assessee”), Feeling Aggrieved By The Separate Orders Passed By The Learned Commissioner Of Income Tax (Appeals), Hyderabad-11 (“Ld. Cit(A)”), Dated 28.11.2024, 02.12.2024, 29.11.2024 & 28.11.2024 Respectively For The A.Y. 2019-20. Since These Appeals Are Related To The Same Assessee & For The Same A.Y. 2019-20, They

For Appellant: Shri S. Rama Rao, AdvocateFor Respondent: Shri Gurpreet Singh, SR-DR
Section 132ASection 143(2)Section 147Section 148Section 68Section 69A

68 of the Act, related to the entries are found in bank statements, the assessee claims to have supporting material, we are of the view that this issue also requires fresh verification by the Ld. AO. ITA Nos.1309 to 1312/Hyd/2024 9 13. On the third issue of LTCG, we observe that the assessee contends that some sale deeds

PAPI REDDY ANKANNAGARI,HYDERABAD vs. DCIT., CENTRAL CIRCLE-3(3), HYDERABAD

In the result, the appeal of the assessee in ITA

ITA 1310/HYD/2024[2019-20]Status: DisposedITAT Hyderabad12 Sept 2025AY 2019-20

Bench: Shri Ravish Sood & Shri Madhusudan Sawdiaआ.अपी.सं /Ita Nos.1309 To 1312/Hyd/2024 (निर्धारण वर्ा/Assessment Year:2019-20) Shri Papi Reddy Ankannagari, Dy. Commissioner Of Income Vs. Hyderabad. Tax, Pan: Adopa4689A Central Circle 3(3), Hyderabad. (Appellant) (Respondent) निर्धाररती द्वधरध/Assessee By: Shri S. Rama Rao, Advocate रधजस् व द्वधरध/Revenue By: Shri Gurpreet Singh, Sr-Dr सुिवधई की तधरीख/Date Of Hearing: 02/09/2025 घोर्णध की तधरीख/Pronouncement: 12/09/2025 आदेश/Order Per Bench : These Appeals Are Filed By Shri Papi Reddy Ankannagari (“The Assessee”), Feeling Aggrieved By The Separate Orders Passed By The Learned Commissioner Of Income Tax (Appeals), Hyderabad-11 (“Ld. Cit(A)”), Dated 28.11.2024, 02.12.2024, 29.11.2024 & 28.11.2024 Respectively For The A.Y. 2019-20. Since These Appeals Are Related To The Same Assessee & For The Same A.Y. 2019-20, They

For Appellant: Shri S. Rama Rao, AdvocateFor Respondent: Shri Gurpreet Singh, SR-DR
Section 132ASection 143(2)Section 147Section 148Section 68Section 69A

68 of the Act, related to the entries are found in bank statements, the assessee claims to have supporting material, we are of the view that this issue also requires fresh verification by the Ld. AO. ITA Nos.1309 to 1312/Hyd/2024 9 13. On the third issue of LTCG, we observe that the assessee contends that some sale deeds

PAPI REDDY ANKANNAGARI,HYDERABAD vs. DCIT., CENTRAL CIRCLE-3(3), HYDERABAD

In the result, the appeal of the assessee in ITA

ITA 1314/HYD/2024[2020-21]Status: DisposedITAT Hyderabad26 Sept 2025AY 2020-21

Bench: Shri Ravish Sood & Shri Madhusudan Sawdiaआ.अपी.सं /Ita Nos.1313 & 1314/Hyd/2024 (निर्धारण वर्ा/Assessment Year:2020-21) Shri Papi Reddy Ankannagari, Dy. Commissioner Of Income Vs. Hyderabad. Tax, Pan: Adopa4689A Central Circle 3(3), Hyderabad. (Appellant) (Respondent) निर्धाररती द्वधरध/Assessee By: Shri S. Rama Rao, Advocate रधजस् व द्वधरध/Revenue By: Shri Gurpreet Singh, Sr-Dr सुिवधई की तधरीख/Date Of Hearing: 04/09/2025 घोर्णध की तधरीख/Pronouncement: 26/09/2025 आदेश/Order Per Madhusudan Sawdia, A.M.: These Appeals Are Filed By Shri Papi Reddy Ankannagari (“The Assessee”), Feeling Aggrieved By The Separate Orders Passed By The Learned Commissioner Of Income Tax (Appeals), Hyderabad-11 (“Ld. Cit(A)”), Both Dated 29.11.2024 Respectively For The A.Y. 2020-21. Since These Appeals Are Related To The Same Assessee & For The Same A.Y. 2020-21, They Are Heard Together & One Consolidated Order Is Being Passed For The Sake Of Convenience & Brevity.

For Appellant: Shri S. Rama Rao, AdvocateFor Respondent: Shri Gurpreet Singh, SR-DR
Section 132ASection 139Section 144Section 147Section 148Section 68

68 of the Act being the highest peak balance against total credits of Rs.18,89,319/- in the assessee’s Union Bank of India account. Accordingly, the Ld. AO completed the assessment under sections 147 r.w.s. 144 of the Act on 02.03.2023 determining the total income at Rs.2,38,22,557/-. 4. Aggrieved with the order

INCOME TAX OFFICER, WARD 1, KHAMMAM vs. BHARAT AUTO TECH PRIVATE LIMITED, KHAMMAM

In the result, the appeal of the Revenue is allowed for statistical purposes

ITA 450/HYD/2023[2018-19]Status: DisposedITAT Hyderabad17 Oct 2023AY 2018-19

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

For Appellant: Shri K.C. Devdas, C.AFor Respondent: Ms. TH Vijaya Lakshmi
Section 133(6)Section 142(1)Section 143(1)Section 143(2)Section 144Section 274Section 68

section 144 r.w.s. 142(1) of the Income Tax Act, 1961 (in short, “the Act”). 2. The appeal filed by the Revenue is barred by limitation by 40 days. It has moved a condonation petition explaining reasons thereof. We have heard both the parties on this preliminary issue. Having regard to the reasons given in the petition, we condone