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52 results for “transfer pricing”+ Section 65Bclear

Sorted by relevance

Cochin57Hyderabad52Delhi31Mumbai25Chennai22Indore6Jaipur6Bangalore5Chandigarh4Jodhpur1

Key Topics

Section 13252Addition to Income52Section 153C48Section 6943Section 139(1)43Search & Seizure43Section 143(2)13Section 133A8Section 127

NAGA LAKSHMI BUCHEPALLI,CHIMAKURTHY vs. ACIT, CENTRAL CIRCLE-1(2), HYDERABAD

In the result, the appeal of assessee in ITA

ITA 322/HYD/2023[2017-18]Status: DisposedITAT Hyderabad25 Sept 2023AY 2017-18

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

For Appellant: Shri M.V. Prasad, C.AFor Respondent: Ms. T.H. Vijaya Lakshmi, CIT-DR
Section 132Section 139(1)Section 143(2)Section 153CSection 69

transfer such licence, have no relevance for the purposes of determining escapement of income of the Assessee for the AYs in question. Consequently, even if those two documents can be said to 'belong' to the Assessee they are not documents on the basis of which jurisdiction can be assumed by the AO under Section 153C

Showing 1–20 of 52 · Page 1 of 3

8
Section 142(1)8
Survey u/s 133A8
House Property5

NAGA LAKSHMI BUCHEPALLI,CHIMAKURTHY vs. ACIT, CENTRAL CIRCLE-1(2), HYDERABAD

In the result, the appeal of assessee in ITA

ITA 323/HYD/2023[2018-19]Status: DisposedITAT Hyderabad25 Sept 2023AY 2018-19

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

For Appellant: Shri M.V. Prasad, C.AFor Respondent: Ms. T.H. Vijaya Lakshmi, CIT-DR
Section 132Section 139(1)Section 143(2)Section 153CSection 69

transfer such licence, have no relevance for the purposes of determining escapement of income of the Assessee for the AYs in question. Consequently, even if those two documents can be said to 'belong' to the Assessee they are not documents on the basis of which jurisdiction can be assumed by the AO under Section 153C

RAMESH CHANDRA MAJITHIA,HYDERABAD vs. ACIT, CENTRAL CIRCLE-2(3), HYDERABAD

In the result, the appeal of assessee in ITA

ITA 302/HYD/2023[2017-18]Status: DisposedITAT Hyderabad25 Sept 2023AY 2017-18

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

For Appellant: Shri M.V. Prasad, C.AFor Respondent: Ms. T.H. Vijaya Lakshmi, CIT-DR
Section 132Section 139(1)Section 143(2)Section 153CSection 69

transfer such licence, have no relevance for the purposes of determining escapement of income of the Assessee for the AYs in question. Consequently, even if those two documents can be said to 'belong' to the Assessee they are not documents on the basis of which jurisdiction can be assumed by the AO under Section 153C

SIVA PRASAD REDDY BUCHEPALLI,CHIMAKURTHY vs. ACIT, CENTRAL CIRCLE-2(3), HYDERABAD

In the result, the appeal of assessee in ITA

ITA 300/HYD/2023[2017-18]Status: DisposedITAT Hyderabad25 Sept 2023AY 2017-18

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

For Appellant: Shri M.V. Prasad, C.AFor Respondent: Ms. T.H. Vijaya Lakshmi, CIT-DR
Section 132Section 139(1)Section 143(2)Section 153CSection 69

transfer such licence, have no relevance for the purposes of determining escapement of income of the Assessee for the AYs in question. Consequently, even if those two documents can be said to 'belong' to the Assessee they are not documents on the basis of which jurisdiction can be assumed by the AO under Section 153C

SIVA PRASAD REDDY BUCHEPALLI,CHIMAKURTHY vs. ACIT, CENTRAL CIRCLE-2(3), HYDERABAD

In the result, the appeal of assessee in ITA

ITA 301/HYD/2023[2018-19]Status: DisposedITAT Hyderabad25 Sept 2023AY 2018-19

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

For Appellant: Shri M.V. Prasad, C.AFor Respondent: Ms. T.H. Vijaya Lakshmi, CIT-DR
Section 132Section 139(1)Section 143(2)Section 153CSection 69

transfer such licence, have no relevance for the purposes of determining escapement of income of the Assessee for the AYs in question. Consequently, even if those two documents can be said to 'belong' to the Assessee they are not documents on the basis of which jurisdiction can be assumed by the AO under Section 153C

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(4), HYDERABAD vs. PIONEER BUILDERS, HYDERABAD

In the result, the appeals of Revenue in ITA Nos

ITA 57/HYD/2024[2020-21]Status: DisposedITAT Hyderabad29 Aug 2024AY 2020-21

Bench: Shri Laliet Kumar, Hon’Ble & Shri Madhusudan Sawdiasl.

For Appellant: Shri A.V. Raghuram, Advocate for assessee at Sl.Nos.1 to 3For Respondent: Date of Hearing
Section 127Section 132Section 133ASection 142(1)Section 143(2)Section 143(3)

transferred to the DCIT Central Circle-1(4), Hyderabad vide Pr. CIT-1, Hyderabad‘s order u/s 127 of the Act in F.No.Pr.CIT-1,Hyd/Juris-Local/2020-21 dated 05.03.2021 as per jurisdiction. Thereafter, a notice u/s 142(1) was issued to the assessee on 05.04.2021 through ITBA calling for explanation with respect to the unaccounted cash receipts of Rs.3

D S R INFRASTRUCTURE PRIVATE LIMITED ,HYDERABAD vs. DCIT., CENTRAL CIRCLE-1(4), HYDERABAD

In the result, the appeals of Revenue in ITA Nos

ITA 51/HYD/2024[2020-21]Status: DisposedITAT Hyderabad29 Aug 2024AY 2020-21

Bench: Shri Laliet Kumar, Hon’Ble & Shri Madhusudan Sawdiasl.

For Appellant: Shri A.V. Raghuram, Advocate for assessee at Sl.Nos.1 to 3For Respondent: Date of Hearing
Section 127Section 132Section 133ASection 142(1)Section 143(2)Section 143(3)

transferred to the DCIT Central Circle-1(4), Hyderabad vide Pr. CIT-1, Hyderabad‘s order u/s 127 of the Act in F.No.Pr.CIT-1,Hyd/Juris-Local/2020-21 dated 05.03.2021 as per jurisdiction. Thereafter, a notice u/s 142(1) was issued to the assessee on 05.04.2021 through ITBA calling for explanation with respect to the unaccounted cash receipts of Rs.3

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(4), HYDERABAD vs. PIONEER BUILDERS, HYDERABAD

In the result, the appeals of Revenue in ITA Nos

ITA 56/HYD/2024[2019-20]Status: DisposedITAT Hyderabad29 Aug 2024AY 2019-20

Bench: Shri Laliet Kumar, Hon’Ble & Shri Madhusudan Sawdiasl.

For Appellant: Shri A.V. Raghuram, Advocate for assessee at Sl.Nos.1 to 3For Respondent: Date of Hearing
Section 127Section 132Section 133ASection 142(1)Section 143(2)Section 143(3)

transferred to the DCIT Central Circle-1(4), Hyderabad vide Pr. CIT-1, Hyderabad‘s order u/s 127 of the Act in F.No.Pr.CIT-1,Hyd/Juris-Local/2020-21 dated 05.03.2021 as per jurisdiction. Thereafter, a notice u/s 142(1) was issued to the assessee on 05.04.2021 through ITBA calling for explanation with respect to the unaccounted cash receipts of Rs.3

DCIT., CENTRAL CIRCLE-1(4), HYDERABAD vs. DSR INFRASTRUCTURE PRIVATE LIMITED, HYDERABAD

In the result, the appeals of Revenue in ITA Nos

ITA 50/HYD/2024[2019-20]Status: DisposedITAT Hyderabad29 Aug 2024AY 2019-20

Bench: Shri Laliet Kumar, Hon’Ble & Shri Madhusudan Sawdiasl.

For Appellant: Shri A.V. Raghuram, Advocate for assessee at Sl.Nos.1 to 3For Respondent: Date of Hearing
Section 127Section 132Section 133ASection 142(1)Section 143(2)Section 143(3)

transferred to the DCIT Central Circle-1(4), Hyderabad vide Pr. CIT-1, Hyderabad‘s order u/s 127 of the Act in F.No.Pr.CIT-1,Hyd/Juris-Local/2020-21 dated 05.03.2021 as per jurisdiction. Thereafter, a notice u/s 142(1) was issued to the assessee on 05.04.2021 through ITBA calling for explanation with respect to the unaccounted cash receipts of Rs.3

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(4), HYDERABAD vs. PIONEER BUILDERS, HYDERABAD

In the result, the appeals of Revenue in ITA Nos

ITA 64/HYD/2024[2019-20]Status: DisposedITAT Hyderabad29 Aug 2024AY 2019-20

Bench: Shri Laliet Kumar, Hon’Ble & Shri Madhusudan Sawdiasl.

For Appellant: Shri A.V. Raghuram, Advocate for assessee at Sl.Nos.1 to 3For Respondent: Date of Hearing
Section 127Section 132Section 133ASection 142(1)Section 143(2)Section 143(3)

transferred to the DCIT Central Circle-1(4), Hyderabad vide Pr. CIT-1, Hyderabad‘s order u/s 127 of the Act in F.No.Pr.CIT-1,Hyd/Juris-Local/2020-21 dated 05.03.2021 as per jurisdiction. Thereafter, a notice u/s 142(1) was issued to the assessee on 05.04.2021 through ITBA calling for explanation with respect to the unaccounted cash receipts of Rs.3

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(4), HYDERABAD vs. DSR INFRASTRUCTURE PRIVATE LIMITED, HYDERABAD

In the result, the appeals of Revenue in ITA Nos

ITA 54/HYD/2024[2020-21]Status: DisposedITAT Hyderabad29 Aug 2024AY 2020-21

Bench: Shri Laliet Kumar, Hon’Ble & Shri Madhusudan Sawdiasl.

For Appellant: Shri A.V. Raghuram, Advocate for assessee at Sl.Nos.1 to 3For Respondent: Date of Hearing
Section 127Section 132Section 133ASection 142(1)Section 143(2)Section 143(3)

transferred to the DCIT Central Circle-1(4), Hyderabad vide Pr. CIT-1, Hyderabad‘s order u/s 127 of the Act in F.No.Pr.CIT-1,Hyd/Juris-Local/2020-21 dated 05.03.2021 as per jurisdiction. Thereafter, a notice u/s 142(1) was issued to the assessee on 05.04.2021 through ITBA calling for explanation with respect to the unaccounted cash receipts of Rs.3

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(4), HYDERABAD vs. DSR INFRASTRUCTURE PRIVATE LIMITED, HYDERABAD

In the result, the appeals of Revenue in ITA Nos

ITA 53/HYD/2024[2019-20]Status: DisposedITAT Hyderabad29 Aug 2024AY 2019-20

Bench: Shri Laliet Kumar, Hon’Ble & Shri Madhusudan Sawdiasl.

For Appellant: Shri A.V. Raghuram, Advocate for assessee at Sl.Nos.1 to 3For Respondent: Date of Hearing
Section 127Section 132Section 133ASection 142(1)Section 143(2)Section 143(3)

transferred to the DCIT Central Circle-1(4), Hyderabad vide Pr. CIT-1, Hyderabad‘s order u/s 127 of the Act in F.No.Pr.CIT-1,Hyd/Juris-Local/2020-21 dated 05.03.2021 as per jurisdiction. Thereafter, a notice u/s 142(1) was issued to the assessee on 05.04.2021 through ITBA calling for explanation with respect to the unaccounted cash receipts of Rs.3

D S R INFRASTRUCTUREPRIVATE LIMITED,HYDERABAD vs. DCIT., CENTRAL CIRCLE- 1(4), HYDERABAD

In the result, the appeals of Revenue in ITA Nos

ITA 49/HYD/2024[2019-20]Status: DisposedITAT Hyderabad29 Aug 2024AY 2019-20

Bench: Shri Laliet Kumar, Hon’Ble & Shri Madhusudan Sawdiasl.

For Appellant: Shri A.V. Raghuram, Advocate for assessee at Sl.Nos.1 to 3For Respondent: Date of Hearing
Section 127Section 132Section 133ASection 142(1)Section 143(2)Section 143(3)

transferred to the DCIT Central Circle-1(4), Hyderabad vide Pr. CIT-1, Hyderabad‘s order u/s 127 of the Act in F.No.Pr.CIT-1,Hyd/Juris-Local/2020-21 dated 05.03.2021 as per jurisdiction. Thereafter, a notice u/s 142(1) was issued to the assessee on 05.04.2021 through ITBA calling for explanation with respect to the unaccounted cash receipts of Rs.3

VAMSI KRISHNA REDDY GOTEKE,HYDERABAD vs. ACIT, CENTRAL CIRCLE-2(3), HYDERABAD

In the result, the appeal of assessee in ITA

ITA 46/HYD/2023[2018-19]Status: DisposedITAT Hyderabad28 Feb 2023AY 2018-19

Bench: Shri R.K. Panda & Shri Laliet Kumarsl.No.

Section 132Section 139(1)Section 153CSection 69

65B of Indian Evidence Act issued by Digital Forensic Examiner during the search proceedings gives the aforesaid document evidentiary value even though it is secondary evidence. Therefore, the satisfaction present proceedings initiated u/s 153C are completely valid and legal. 4.7. Further, the assessee denied making any cash payments over and above the payments made through banking channel for purchase

VAMSI KRISHNA REDDY GOTEKE,HYDERABAD vs. ACIT, CENTRAL CIRCLE-2(3), HYDERABAD

In the result, the appeal of assessee in ITA

ITA 45/HYD/2023[2017-18]Status: DisposedITAT Hyderabad28 Feb 2023AY 2017-18

Bench: Shri R.K. Panda & Shri Laliet Kumarsl.No.

Section 132Section 139(1)Section 153CSection 69

65B of Indian Evidence Act issued by Digital Forensic Examiner during the search proceedings gives the aforesaid document evidentiary value even though it is secondary evidence. Therefore, the satisfaction present proceedings initiated u/s 153C are completely valid and legal. 4.7. Further, the assessee denied making any cash payments over and above the payments made through banking channel for purchase

PULLALAREVU ANUSHA,HYDERABAD vs. ACIT, CENTRAL CIRCLE-2(3), HYDERABAD

In the result, the appeal of assessee in ITA

ITA 25/HYD/2023[2018-19]Status: DisposedITAT Hyderabad28 Feb 2023AY 2018-19

Bench: Shri R.K. Panda & Shri Laliet Kumarsl.No.

Section 132Section 139(1)Section 153CSection 69

65B of Indian Evidence Act issued by Digital Forensic Examiner during the search proceedings gives the aforesaid document evidentiary value even though it is secondary evidence. Therefore, the satisfaction present proceedings initiated u/s 153C are completely valid and legal. 4.7. Further, the assessee denied making any cash payments over and above the payments made through banking channel for purchase

VAMSI KRISHNA REDDY GOTEKE,HYDERABAD vs. ACIT, CENTRAL CIRCLE-2(3), HYDERABAD

In the result, the appeal of assessee in ITA

ITA 44/HYD/2023[2016-17]Status: DisposedITAT Hyderabad28 Feb 2023AY 2016-17

Bench: Shri R.K. Panda & Shri Laliet Kumarsl.No.

Section 132Section 139(1)Section 153CSection 69

65B of Indian Evidence Act issued by Digital Forensic Examiner during the search proceedings gives the aforesaid document evidentiary value even though it is secondary evidence. Therefore, the satisfaction present proceedings initiated u/s 153C are completely valid and legal. 4.7. Further, the assessee denied making any cash payments over and above the payments made through banking channel for purchase

GAVIREDDYGARI HARIKISHORE REDDY,ANANTHAPUR vs. ACIT, CENTRAL CIRCLE-2(3), HYDERABAD

In the result, the appeal of assessee in ITA

ITA 4/HYD/2023[2018-19]Status: DisposedITAT Hyderabad28 Feb 2023AY 2018-19

Bench: Shri R.K. Panda & Shri Laliet Kumarsl.No.

Section 132Section 139(1)Section 153CSection 69

65B of Indian Evidence Act issued by Digital Forensic Examiner during the search proceedings gives the aforesaid document evidentiary value even though it is secondary evidence. Therefore, the satisfaction present proceedings initiated u/s 153C are completely valid and legal. 4.7. Further, the assessee denied making any cash payments over and above the payments made through banking channel for purchase

PULLALAREVU ANUSHA,HYDERABAD vs. ACIT, CENTRAL CIRCLE-2(3), HYDERABAD

In the result, the appeal of assessee in ITA

ITA 24/HYD/2023[2017-18]Status: DisposedITAT Hyderabad28 Feb 2023AY 2017-18

Bench: Shri R.K. Panda & Shri Laliet Kumarsl.No.

Section 132Section 139(1)Section 153CSection 69

65B of Indian Evidence Act issued by Digital Forensic Examiner during the search proceedings gives the aforesaid document evidentiary value even though it is secondary evidence. Therefore, the satisfaction present proceedings initiated u/s 153C are completely valid and legal. 4.7. Further, the assessee denied making any cash payments over and above the payments made through banking channel for purchase

KANIPAKAM HARI PRASAD REDDY ,HYDERABAD vs. ACIT, CENTRAL CIRCLE-2(3), HYDERABAD

In the result, the appeal of assessee in ITA

ITA 21/HYD/2023[2017-18]Status: DisposedITAT Hyderabad28 Feb 2023AY 2017-18

Bench: Shri R.K. Panda & Shri Laliet Kumarsl.No.

Section 132Section 139(1)Section 153CSection 69

65B of Indian Evidence Act issued by Digital Forensic Examiner during the search proceedings gives the aforesaid document evidentiary value even though it is secondary evidence. Therefore, the satisfaction present proceedings initiated u/s 153C are completely valid and legal. 4.7. Further, the assessee denied making any cash payments over and above the payments made through banking channel for purchase