KUNTA SRINIVAS REDDY,HYDERABAD vs. DCIT, CENTRAL CIRCLE - 1(3), HYDERABAD

ITA 554/HYD/2026Status: DisposedITAT Hyderabad23 September 2026AY 2023-2418 pages
AI SummaryDismissed

What were the facts?

A search operation led to the reopening of the assessee's case. The Assessing Officer made an addition of Rs. 2,70,70,600/-. The CIT(A) deleted this addition, granting partial relief to the assessee.

What did the Tribunal hold?

The Tribunal held that the reopening of assessment and the approval for reassessment were valid. The grounds challenging the sanction and approval were found to be without merit.

What were the issues?

The primary issues were the validity of the reassessment proceedings, including the sanction for reopening and the approval for the reassessment order.

Which sections of the Income-tax Act were involved?

Section 132,Section 147,Section 148,Section 149,Section 151,Section 269ST,Section 271DA,Section 270A,Section 271AAC(1),Section 69A,Section 115BBE,Section 148B

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, Hyderabad ‘ A ‘ Bench, Hyderabad

PER BENCH : The captioned appeals filed by the assessee are directed against the separate orders of the learned Commissioner of Income Tax (Appeals) - 12, Hyderabad, dated 31.01.2026, pertaining to the assessment years 2018-19 to 2023-24. Since common issues are involved in all the

The order continues below.

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