214) (Bombay) and (ii) CIT-10 v. West Gujarat Expressway Ltd. (82 Taxmann.com 224)

BSCPL AURANG TOLLWAY LIMITED,HYDERABAD vs. DCIT., CIRCLE-1(1), HYDERABAD

In the result, the appeal filed by the assessee is dismissed

ITA 612/HYD/2024[2018-19]Status: DisposedITAT Hyderabad28 Jan 2026AY 2018-19

Bench: the Tribunal. The assessee has filed an affidavit explaining the reasons for the delay, wherein it was submitted that the appeal for the relevant assessment year was required to be filed within 60 days from the date of receipt of the order passed under Section 263 of the Income-tax Act, 1961. However, the

Section 143(3)Section 263

…आयकर अपीलीय न्यायाधिकरण में, हैदराबाद ‘बी’ बेंच, हैदराबाद IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad “B” Bench, Hyderabad श्री मंजूनाथ जी, माननीय लेखा सदस्य एवं श्री रवीश सूद, माननीय न्याययक सदस्य SHRI G. MANJUNATHA, HON’BLE ACCOUNTANT MEMBER AND SHRI RAVISH SOOD, HON’BLE JUDICIAL MEMBER आयकरअपीलसं./I.T.A.No.612/Hyd/2024 (निर्धारण वर्ा/ Assessment Year: 2018-19) BSCPL Aurang Tollway Vs. The Deputy Commissioner of Limited, Income Tax, Hyderabad. Circle – 1(1), Hyderabad. PAN : AAECB8221D (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) करदाता का प्रतततितित्व/ : Shri Percy Perdiwala, Assessee Advocate. Represe…

JCIT(OSD), CC-1, LKO, LUCKNOW vs. ACP TOLLWAYS PRIVATE LIMITED, LUCKNOW

In the result, the appeal filed by Revenue is dismissed and the Cross\nObjection filed by the assessee is partly allowed

ITA 131/LKW/2024[2021-22]Status: DisposedITAT Lucknow17 Oct 2025AY 2021-22

Section 143(2)Section 32

…{ "clean_text": "I.T.A. No.131/Lkw/2024\nC.O.No.14/Lkw/2024\n1\nIN THE INCOME TAX APPELLATE TRIBUNAL\nLUCKNOW BENCH “B”, LUCKNOW\nBEFORE SHRI ANADEE NATH MISSHRA, ACCOUNTANT MEMBER\nAND\nSHRI SUBHASH MALGURIA, JUDICIAL MEMBER\nI.T.A. No.131/Lkw/2024\n Assessment year:2021-22\nJCIT (OSD),\nC.C.-1, Lucknow\n(Appellant)\nVs. ACP Tollways Private Limited,\nB-9, Vibhuti Khand,\nGomti Nagar, Lucknow.\nPAN:AAKCA0630M\n(Respondent)\nC.O.No.14/Lkw/2024\n(in I.T.A. No.131/Lkw/2024)\n Assessment year:2021-22\nACP Tollways Private Limited,\nB-9, Vibhuti Khand,\nGomti Nagar, Lucknow.\nPAN:AAKCA0630M\n(Appellant)\nVs. JCIT (…

PATNA BAKHTIYARPUR TOLLWAY LIMITED,HYDERABAD vs. ACIT., CIRCLE-16(2), HYDERABAD

In the result, the appeal of the assessee dismissed

ITA 182/HYD/2024[2017-18]Status: DisposedITAT Hyderabad31 Dec 2024AY 2017-18

Bench: Shri Laliet Kumar, Hon’Ble & Shri Madhusudan Sawdia, Hon’Bleassessment Year – 2017-18 Patna Bakhtiyarpur Tollway Vs. Acit Circle-16(2) Limited Hyderabad Hyderabad Pan : Aafcp9577K (Appellant) (Respondent) Assessee By: Shri S.Rama Rao, Ar Revenue By: Ms.K.Haritha, Cit-Dr Date Of Hearing: 05.12.2024 31.12.2024 Date Of Pronouncement:

For Appellant: Shri S.Rama Rao, ARFor Respondent: Ms.K.Haritha, CIT-DR

Section 142(1)Section 143(3)Section 263Section 32

…आयकर अपीलीय अधिकरण, हैदराबाद पीठ में IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES “B”, HYDERABAD BEFORE SHRI LALIET KUMAR, HON’BLE JUDICIAL MEMBER AND SHRI MADHUSUDAN SAWDIA, HON’BLE ACCOUNTANT MEMBER Assessment Year – 2017-18 Patna Bakhtiyarpur Tollway Vs. ACIT Circle-16(2) Limited Hyderabad Hyderabad PAN : AAFCP9577K (Appellant) (Respondent) Assessee by: Shri S.Rama Rao, AR Revenue by: Ms.K.Haritha, CIT-DR Date of hearing: 05.12.2024 31.12.2024 Date of pronouncement: O R D E R PER LALIET KUMAR, J.M. This appeal is filed by the assessee, feeling aggrieved by the order passed by the Commissioner of…