आयकर अपील(cid:547)य अ(cid:876)धकरण, हैदराबाद पीठ IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘ DB-A‘ Bench, Hyderabad (cid:302)ी (cid:874)वजय पाल राव, उपाÚ य¢ एवं (cid:302)ी मधुसूदन साव(cid:875)डया, लेखा सदè य के सम¢ ।

Before Shri Vijay Pal Rao, Vice-President A N D Shri Madhusudan Sawdia, Accountant Member आ.अपी.सं /ITA(TP) No.465/Hyd/2022 (िनधा१रण वष१/Assessment Year: 2018-19)

R.A.K. Ceramics India Vs. Dy.CIT Private Limited Circle 3(1)

Hyderabad Hyderabad PAN:AACCR6424N (Appellant) (Respondent)

िनधा१ौरती (cid:554)ारा/Assessee by: Advocate Kanchun Kaushal राज(cid:830) व (cid:554)ारा/Revenue by:: Smt. U. Mini Chandran, CIT(DR)

सुनवाई की तारीख/Date of hearing: 19/11/2025 घोषणा की तारीख/Pronouncement: 109/12/2025 आदेश/ORDER Per Madhusudan Sawdia, A.M.:

This appeal is filed by R.A.K. Ceramics India Private Limited (“the assessee”), feeling aggrieved by the assessment order passed under section 144 r.w.s. 144C(13) of the Income Tax Act, 1961 (“the Act”) by the Learned Assistant Commissioner of Income Tax (“Ld. AO”) dated 20.07.2022 for the A.Y 2018-19.

2. The assessee has raised the following grounds of appeal:

3. The assessee has also raised the following additional

grounds of appeal:

3.1