SUBBA RAYUDU KALIKIRI,HYDERABAD vs. ITO, WARD -12(6), HYDERABAD

ITA 1331/HYD/2026Status: DisposedITAT Hyderabad05 August 2026AY 2021-2219 pages
AI SummaryPartly Allowed

What were the facts?

The assessee challenged additions made by the Assessing Officer on various grounds, including conveyance allowance, food allowance, and cash payment of rent. The CIT(A) had confirmed these additions.

What did the Tribunal hold?

The Tribunal held that the addition on account of cash payment of rent was wrongly invoked under Section 69A as it was an expenditure recorded in the books. For conveyance and LTA, the matter was remanded for fresh verification of evidence.

What were the issues?

Whether the addition for cash rent payment was correctly made under Section 69A and whether the disallowance of conveyance allowance and LTA exemption required further verification.

Which sections of the Income-tax Act were involved?

Section 143,Section 144B,Section 69A,Section 271AAC(1),Section 80E

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, HYDERABAD

Before: SHRI VIJAY PAL RAO

Pronounced: 05.08.2026

PER VIJAY PAL RAO, VICE PRESIDENT:

These two appeals by the Assessee are directed against the two separate Orders dated 11.02.2026 and 12.02.2026 of the learned CIT(A)-National Faceless Appeal Centre [in short "NFAC"], Delhi, arising from the assessment order passed u/sec.143(3) and penalty order passed u/sec.271AAC(1) of the Income Tax Act [in short "the Act"], 1961 respectively, for the assessment year 2021-2022. 2. In quantum appeal ITA.No.1279/Hyd./2026 the assessee has

The order continues below.

Read the full judgment

A free account opens 10 full judgments a month. Re-reading one you have already opened does not count again.

Create a free accountSign in

See plans and prices

The summary, the parties, the sections and the citations above are open to everyone and always will be. Only the text of the order and the PDF are metered.

More judgments on Section 144B

All 10,344 judgments and leading authorities on Section 144B →

Recent GST High Court judgments

Search GST case law →