1) Potla Nageswararao v. DCIT

50 Taxmann.com 137High Court2014#14254 most cited
7

judgments rely on this decision, according to BharatTax’s citation analysis of 348,356 Indian tax judgments — from 2022 to 2025.

Sections most often in play

Section 1961Section 132Section 142(1) of the Income-tax ActSection 143(2)Section 143(2) of the Income-tax ActSection 153ASection 1982Section 2(14) of the Income-tax Act

Issues it is cited on

section 53asection 2(47)transfer

Judgments citing 1) Potla Nageswararao v. DCIT

Manohar Reddy Cheruku, Hyderabad vs. DCIT, Central Circle-1(3), Hyderabad

In the result, the appeal filed by the assessee stands allowed

ITA 1625/HYD/2025[2016-17]Status: HeardITAT Hyderabad05 Dec 2025AY 2016-17

Bench: Shri Ravish Sooda N D Shri Madhusudan Sawdiaआ.अपी.सं /Ita No.1625/Hyd/2025 (िनधा"रण वष"/Assessment Year: 2016-17) Shri Manohar Reddy Vs. Dy.Cit Cheruku, Hyderabad Central Circle 1(3) Pan:Aelpc8785R Hyderabad (Appellant) (Respondent) िनधा""रती "ारा/Assessee By: Shri C Maheshwar Reddy, Ca राज" व "ारा/Revenue By:: Shri Waseem Ur Rehman, Sr. Dr सुनवाई की तारीख/Date Of Hearing: 02/12/2025 घोषणा की तारीख/Pronouncement: 05/12/2025 आदेश/Order Per Madhusudan Sawdia, A.M.:

For Appellant: Shri C Maheshwar Reddy, CAFor Respondent: : Shri Waseem UR Rehman, Sr. DR
Section 132Section 143(2)Section 153ASection 2(47)Section 2(47)(v)Section 45(1)Section 53A

…ITA No 1625 of 2025 Manohar Reddy Cheruku आयकर अपील"य अ"धकरण, हैदराबाद पीठ IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘ B ‘ Bench, Hyderabad "ी रिवश सूद,"ाियक सद" एवं "ी मधुसूदन साविड़या लेखा सद" सम" | Before Shri Ravish Sood, Judicial Member A N D Shri Madhusudan Sawdia, Accountant Member आ.अपी.सं /ITA No.1625/Hyd/2025 (िनधा"रण वष"/Assessment Year: 2016-17) Shri Manohar Reddy Vs. Dy.CIT Cheruku, Hyderabad Central Circle 1(3) PAN:AELPC8785R Hyderabad (Appellant) (Respondent) िनधा""रती "ारा/Assessee by: Shri C Maheshwar Reddy, CA राज" व "ारा/Revenue by:: Shri Waseem UR Rehman, Sr. DR सुनवाई की तारीख/Date…

Bhanuben Ramanbhai Surati(Alias Patel) L/H of Late Ramanbhai Keshavbhai Patel, Surat vs. Income Tax Officer, Ward - 1, Bardoli

ITA 769/SRT/2023[2013-14]Status: DisposedITAT Surat28 May 2025AY 2013-14

Bench: Shri Pawan Singh & Shri Bijayananda Prusethआयकर अपील सं./Ita No.769/Srt/2023

Section 143(2)Section 2(47)(v)Section 250Section 50CSection 53a

…IN THE INCOME-TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER & SHRI BIJAYANANDA PRUSETH, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.769/SRT/2023 Assessment Year: 2013-14 (Physical Hearing) Bhanuben Ramanbhai Surati, (alias Patel), L/ h late Ramanbhai Keshavbhai Patel, H. No. 138 A/P Samarad Palsana Road, B/h Nanawadi Palsana, Surat - 394315 Vs. The ITO, Ward - 1, Bardoli स्थायीलेखासं./जीआइआरसं./PAN/GIR No.: BOEPP5466A (Appellant) (Respondent) Appellant by Shri Sapnesh Sheth, CA Respondent by Shri Ritesh Mishra, CIT-DR Date of Hearing 13/03/2025 Date of Pronouncement 28/05/2025 आद…

ACIT, Central Circle-2(2), Hyderabad vs. Lakshmi Narayana Kaza, Pedagonnuru

ITA 440/HYD/2022[2016-17]Status: DisposedITAT Hyderabad08 Nov 2023AY 2016-17

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

For Appellant: Shri Ravi Bharadawaj, C.AFor Respondent: Ms. Vijaya Lakshmi, CIT-DR
Section 132Section 143(2)Section 153ASection 2(47)(v)

…IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘ A ‘ Bench, Hyderabad Before Shri R.K. Panda, Vice President AND Shri Laliet Kumar, Judicial Member Sl. ITA No A.Y. Appellant / Respondent No Assessee 1 434/Hyd/2022 2016-17 ACIT, Smt. Kavya Kaza, Central Circle R/o.Hyderabad 2(2), PAN : BPCPK6434G Hyderabad. 2 440/Hyd/2022 2016-17 -do- Sri Lakshminarayana Kaza, R/o.Pedagonnuru. PAN: ACOPK1765C Appellant by : Shri Ravi Bharadawaj, C.A. Respondent by : Ms. Vijaya Lakshmi, CIT-DR. Date of Hearing : 29.08.2023 Date of Pronouncement : 08.11.2023 O R D E R PER SRI LALIET KUMAR, J.M: The captioned two appeals filed…

ACIT, Central Circle-2(2), Hyderabad vs. Kavya Kaza, Hyderabad

ITA 434/HYD/2022[2016-17]Status: DisposedITAT Hyderabad08 Nov 2023AY 2016-17

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

For Appellant: Shri Ravi Bharadawaj, C.AFor Respondent: Ms. Vijaya Lakshmi, CIT-DR
Section 132Section 143(2)Section 153ASection 2(47)(v)

…IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘ A ‘ Bench, Hyderabad Before Shri R.K. Panda, Vice President AND Shri Laliet Kumar, Judicial Member Sl. ITA No A.Y. Appellant / Respondent No Assessee 1 434/Hyd/2022 2016-17 ACIT, Smt. Kavya Kaza, Central Circle R/o.Hyderabad 2(2), PAN : BPCPK6434G Hyderabad. 2 440/Hyd/2022 2016-17 -do- Sri Lakshminarayana Kaza, R/o.Pedagonnuru. PAN: ACOPK1765C Appellant by : Shri Ravi Bharadawaj, C.A. Respondent by : Ms. Vijaya Lakshmi, CIT-DR. Date of Hearing : 29.08.2023 Date of Pronouncement : 08.11.2023 O R D E R PER SRI LALIET KUMAR, J.M: The captioned two appeals filed…

Kolla Gowri, Chennai vs. Income Tax Officer, Ward-2, Chittoor

In the result, the appeal filed by the assessee is allowed for statistical purposes

ITA 1039/HYD/2019[2013-14]Status: DisposedITAT Hyderabad21 Dec 2022AY 2013-14

Bench: Shri G.S. Pannu, Hon’Ble & Shri Laliet Kumarassessment Year: 2013-14 Smt. Kolla Gowri, Vs. The Income Tax Officer, Ward – 2, R/O.Chennai. Chittoor. Pan : Aoepg6939E. (Appellant) (Respondent) Assessee By: Shri C.A. Sumitra Nandan, Revenue By: Ms. Swapna. Sr.A.R. Date Of Hearing: 24.11.2022 21.12.2022 Date Of Pronouncement:

For Appellant: Shri C.A. Sumitra NandanFor Respondent: Ms. Swapna. Sr.A.R
Section 143(3)Section 148Section 2(47)Section 50DSection 53A

…IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘ B ‘ Bench, Hyderabad BEFORE Shri G.S. PANNU, HON’BLE PRESIDENT AND SHRI LALIET KUMAR, JUDICIAL MEMBER Assessment Year: 2013-14 Smt. Kolla Gowri, Vs. The Income Tax Officer, Ward – 2, R/o.Chennai. Chittoor. PAN : AOEPG6939E. (Appellant) (Respondent) Assessee by: Shri C.A. Sumitra Nandan, Revenue by: Ms. Swapna. Sr.A.R. Date of hearing: 24.11.2022 21.12.2022 Date of pronouncement: O R D E R PER LALIET KUMAR, J.M. The appeal of the assessee for A.Y. 2013-14 arises from the order of Commissioner of Income Tax (Appeals), Tirupati dt.25.04.2019 invoking proceedings u…

Jt. Commissioner of Income Tax(OSD), Central Circle-1(2), Hyderabad vs. Nancy Divaker Hospital & Research Centre Private Limited, Hyderabad

ITA 853/HYD/2018[2015-16]Status: DisposedITAT Hyderabad11 Feb 2022AY 2015-16

Bench: Shri S.S. Godara & Shri Laxmi Prasad Sahu

For Appellant: Shri Y.V. Bhanu Narayan RaoFor Respondent: Sri Y.V.S.T. Sai
Section 132Section 143(3)Section 148Section 45Section 53A

…IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘ B ‘ Bench, Hyderabad (Through Video Conferencing) Before Shri S.S. Godara, Judicial Member AND Shri Laxmi Prasad Sahu, Accountant Member ITA Nos.852 & 853/Hyd/2018 Assessment Years: 2009-10 and 2015-16 Joint Commissioner of Vs. M/s. Nancy Divakar Income Tax (OSD), Hospital & Research Holding the post of Central Centre Private Limited, Circle – 1(2), Secunderabad. Hyderabad. PAN : AABCN1671Q. (Appellant) (Respondent) Assessee by: Shri Y.V. Bhanu Narayan Rao. Revenue by: Sri Y.V.S.T. Sai. Date of hearing: 08.02.2022 Date of pronouncement: 11.02.2022 O R D E R Per S…

Jt. Commissioner of Income Tax(OSD), Central Circle-1(2), Hyderabad vs. Nancy Divaker Hospital & Research Centre Private Limited, Secunderabad

ITA 852/HYD/2018[2009-10]Status: DisposedITAT Hyderabad11 Feb 2022AY 2009-10

Bench: Shri S.S. Godara & Shri Laxmi Prasad Sahu

For Appellant: Shri Y.V. Bhanu Narayan RaoFor Respondent: Sri Y.V.S.T. Sai
Section 132Section 143(3)Section 148Section 45Section 53A

…IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘ B ‘ Bench, Hyderabad (Through Video Conferencing) Before Shri S.S. Godara, Judicial Member AND Shri Laxmi Prasad Sahu, Accountant Member ITA Nos.852 & 853/Hyd/2018 Assessment Years: 2009-10 and 2015-16 Joint Commissioner of Vs. M/s. Nancy Divakar Income Tax (OSD), Hospital & Research Holding the post of Central Centre Private Limited, Circle – 1(2), Secunderabad. Hyderabad. PAN : AABCN1671Q. (Appellant) (Respondent) Assessee by: Shri Y.V. Bhanu Narayan Rao. Revenue by: Sri Y.V.S.T. Sai. Date of hearing: 08.02.2022 Date of pronouncement: 11.02.2022 O R D E R Per S…