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INCOME TAX APPELLATE TRIBUNAL (HYDERABAD BENCH)
Vijay Pal Rao, VP, Madhusudan Sawdia, AM
ACIT Central Circle-1(2) Hyderabad – Appellant
Versus
VPR Mining Infrastructure Pvt.Ltd. – Respondent
| Table of Content |
|---|
| 1. introduction of the case and procedural background. (Para 1 , 2) |
| 2. arguments presented by both the revenue and the assessee. (Para 4 , 5) |
| 3. court's analysis of the evidence and application of law. (Para 6 , 7 , 8 , 9) |
| 4. court's ruling and ratio decidendi. (Para 10) |
| 5. conclusion and outcome of the case. (Para 11) |
ORDER
PER VIJAY PAL RAO, VICE PRESIDENT:
This appeal filed by the Revenue is directed against the order dated 28.01.2025 of the Commissioner of Income Tax (Appeals) [“Ld.CIT(A)”] for the A.Y.2014-15.
2. The Revenue has raised the following grounds of appeal :
3. The solitary issue arises in this appeal of the Revenue is that whether in the facts and circumstances of the case the Ld.CIT(A) has erred in deleting the addition made by the AO while framing the assessment u/s 153C of the Income Tax Act, 1961 (“the Act”). The Ld.DR has submitted that there was a search and seizure operation u/s 132 of the Act conducted on 06.10.2015 and consequently, the AO issued notice u/s 153A of the Act. In response to which, the assessee filed return of income and accordingly, the assessment was completed u/s 143(3) r.w.s.153A of the Act at a total income of Rs.25,31,60,897/-.
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