Deloitte Consulting India Pvt. Ltd. v. Assessment Unit

178 Taxmann.com 781High Court2025#15128 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 341,001 Indian tax judgments — from 2025 to 2026.

Sections most often in play

Section 144B Section 147 Section 148 Section 148A Section 144 Section 151A Section 115BBE Section 139(1)

Issues it is cited on

section 151(i)order under section 148a(d)section 3(1)section 151(ii)section 151a section 148a(d)section 148a(b)specified authority section 148a chief commissioner section 151 section 144b

Judgments citing Deloitte Consulting India Pvt. Ltd. v. Assessment Unit

Satya Kour, Hyderabad vs. ITO., Ward-17(1), Hyderabad

In the result, appeal filed by the assessee is allowed

ITA 1032/HYD/2025[2016-17]Status: DisposedITAT Hyderabad30 Jan 2026AY 2016-17

Bench: SHRI G. MANJUNATHA, HON'BLE (Accountant Member), SHRI RAVISH SOOD, HON’BLE (Judicial Member)

Section 147Section 148Section 148ASection 151ASection 4Section 69A

…आयकर अपीलीय न्यायाधिकरण में, हैदराबाद ‘A’ बेंच, हैदराबाद IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad “A” Bench, Hyderabad श्री मंजुनाथा 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.1032/Hyd/2025 (यनर्ाारण वर्ा/ Assessment Year: 2016-17) Satya Kour Vs. Income Tax Officer Hyderabad Ward-17(1) Hyderabad PAN : BRRPK8400R (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) करदाता का प्रतततितित्व/ : CA Shri P.Murali Mohan Rao Assessee Represented by राजस्व का प्रतततितित्व/ : Shri Sankar Pa…

Yadiki Pacs, Anantapur vs. Income Tax Officer, Ward-1, Anantapur

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

ITA 926/HYD/2025[AY 2019-20]Status: DisposedITAT Hyderabad09 Jan 2026

Bench: the Andhra Pradesh High Court against the Order of the Chief Commissioner of Income Tax, Hyderabad rejecting the appellant's application filed u/s 119(2)(b) of the Act to condone the delay in filing the Income Tax Return for the subject AY 2019-20 is pending for disposal as on date. 7. For that the Learned Commissioner of Income Tax (Appeals) had erred in confirming the levy of interest u/s 234A of the Act in consequence to the above." 3

Section 119(2)(b)Section 139Section 147Section 148Section 148ASection 234ASection 80ASection 80P

…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.926/Hyd/2025 (निर्धारण वर्ा/ Assessment Year: 2019-20) Yadiki PACS, Yadiki Vil Pa, Vs. The Income Tax Officer, Yadiki Mandal, Anantapur. Ward – 1, Anantapur. PAN : AAATY3013H. (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) करदाता का प्रतततितित्व/ : Ms. Lavanya, C.A. Assessee (Appeared through Hybrid Re…

Shri. Krishna Enterprisis, Bengaluru vs. Income Tax Officer, Ward-7(2)(1), Bangalore

In the result all the three appeals filed by the assessee are allowed

ITA 524/BANG/2025[2017-18]Status: DisposedITAT Bangalore29 Dec 2025AY 2017-18

Bench: Shri Prashant Maharishi, Vice – & Shri Sandeep Singh Karhail

For Appellant: Shri Ravishankar, Advocate

Section 147Section 148Section 148ASection 151

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’BENCH : BANGALORE BEFORE SHRI PRASHANT MAHARISHI, VICE – PRESIDENT AND SHRI SANDEEP SINGH KARHAIL, JUDICIAL MEMBER ITA Nos.522-524/Bang/2025 Assessment Years :2014-15, 2016-17 & 2017-18 Shri Krishna Enterprises, 5/1, 5/2, 5/3, 18th Main, The Income Tax Officer, 4th T Block, Jayanagar, Ward 7(2)(1), Vs. Bengaluru-560041. Bengaluru. PAN: AANFM8393B APPELLANT RESPONDENT Assessee by : Shri Ravishankar, Advocate : Shri Subramanian, JCIT DR Revenue by Date of Hearing : 12-11-2025 Date of Pronouncement : 29-12-2025 ORDER PER PRASHANT MAHARISHI, VICE – PRESIDENT 1. These are thre…

Shri. Krishna Enterprises, Bangalore vs. Income Tax Officer, Ward-7(2)(1), Bangalore

ITA 523/BANG/2025[2016-17]Status: DisposedITAT Bangalore29 Dec 2025AY 2016-17

Bench: Shri Prashant Maharishi, Vice – & Shri Sandeep Singh Karhail

Section 147Section 148Section 148ASection 151

…IN THE INCOME TAX APPELLATE TRIBUNAL 'B'BENCH : BANGALORE BEFORE SHRI PRASHANT MAHARISHI, VICE – PRESIDENT AND SHRI SANDEEP SINGH KARHAIL, JUDICIAL MEMBER ITA Nos.522-524/Bang/2025 Assessment Years :2014-15, 2016-17 & 2017-18 Shri Krishna Enterprises, 5/1, 5/2, 5/3, 18th Main, 4th T Block, Jayanagar, Bengaluru-560041. PAN: AANFM8393B APPELLANT The Income Tax Officer, Ward 7(2)(1), Vs. Bengaluru. RESPONDENT Assessee by Shri Ravishankar, Advocate Revenue by Shri Subramanian, JCIT DR Date of Hearing 12-11-2025 Date of Pronouncement 29-12-2025 ORDER PER PRASHANT MAHARISHI, VICE – PRESIDENT 1. These are three appeals…

Shri. Krishna Enterprises, Bengaluru vs. Income Tax Officer, Ward-7(2)(1), Bengaluru

In the result all the three appeals filed by the assessee are allowed

ITA 522/BANG/2025[2014-15]Status: DisposedITAT Bangalore29 Dec 2025AY 2014-15

Bench: Shri Prashant Maharishi, Vice – & Shri Sandeep Singh Karhail

For Appellant: Shri Ravishankar, Advocate

Section 147Section 148Section 148ASection 151

Chandini Duvvuri, Hyderabad vs. ITO (Int Taxn)-1, Hyderabad

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

ITA 1432/HYD/2025[2015-16]Status: DisposedITAT Hyderabad12 Dec 2025AY 2015-16

Bench: SHRI VIJAY PAL RAO, HON’BLE (Vice President), SHRI MANJUNATHA G, HON’BLE (Accountant Member)

Section 147Section 148Section 148ASection 151A

…आयकर अपीलीय न्यायाधिकरण में, हैदराबाद ‘बी’ बेंच, हैदराबाद IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad “B” Bench, Hyderabad श्री विजय पाल राि, माननीय उपाध्यक्ष एिं श्री मंजूनाथ जी, माननीय लेखा सदस्य SHRI VIJAY PAL RAO, HON’BLE VICE PRESIDENT AND SHRI MANJUNATHA G, HON’BLE ACCOUNTANT MEMBER आयकरअपीलसं./I.T.A.No.1432/Hyd/2025 (निर्धारण वर्ा/ Assessment Year: 2015-16) Chandini Duvvuri, Vs. The Income Tax Officer, R/o. Hyderabad. (International Taxation)-1, Hyderabad. PAN : AYMPD9716A (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) करदाता का प्रतततितित्व/ : Shri C. Siva Charan, C.A. Assessee Represented by राजस्व…