Lok Housing & Construction Ltd. v. Asstt. Commissioner of Income Tax

27 Taxmann.com 15Income Tax Appellate Tribunal2012#4333 most cited

What is Lok Housing & Construction Ltd. v. Asstt. Commissioner of Income Tax authority for?

A revised return filed beyond the period of limitation under section 139(5) can still be considered valid if it rectifies an omission, such as a discrepancy in turnover due to market price changes.

27

judgments rely on this decision, according to BharatTax’s citation analysis of 366,315 Indian tax judgments — from 2016 to 2025.

Also referred to as

Lok Housing & Construction Ltd. v. Asstt. Commissioner of Income Tax · revised return · section 139(5) · omission · market price changes · turnover discrepancy · valid revised return · limitation period

Sections most often in play

Section 139(5)Section 142(2)Section 143(3)

Judgments citing Lok Housing & Construction Ltd. v. Asstt. Commissioner of Income Tax

ITO, Ward-16(1), Hyderabad vs. M/S Lanco Hills Technology Park (P) Limited, Hyderabad

In the result, the appeal of the Revenue is dismissed

ITA 751/HYD/2014[2009-10]Status: DisposedITAT Hyderabad23 Jan 2025AY 2009-10

Bench: Shri Manjunatha. G & Shri K. Narasimha Charyआ.अपी.सं / Ita No. 751/Hyd/2014 ("नधा"रण वष" / Assessment Year: 2009-10) Income Tax Officer, M/S. Lanco Hills Technology Park Ward-16(1), Vs. (P) Ltd., Hyderabad. Hyderabad. [Pan: Aabcl1228R] अपीलाथ" / Appellant "" यथ" / Respondent

For Appellant: Shri P. Murali Mohan Rao, ARFor Respondent: Mrs. M. Narmada, CIT-DR
Section 139(5)Section 143(3)

…the subsequent valid revised ROI, though it was filed beyond the period of limitation u/s 139(5) of the Act, learned AR placed reliance on the decision of the coordinate bench of the Mumbai Tribunal in the case of LOK Housing & Constructions Limited vs ACIT, 27 Taxmann.com 15. Page 3 of 9 ITO vs. Lanco Hills Technology Park (P) Ltd 6. Further according to the learned AR, it is incorrect to say that the sale price revision is not an omission under section 139(5) of the Act, and any discrepancy in turnover qualifies as an omission for revised returns. He submitted that the decision of the coordinate bench of the…

Lanco Hills Technology Park Private Limited, Hyderabad vs. Dy. Commissioner of Income Tax, Circle-16(1), Hyderabad

In the result, both the appeals under consideration are allowed for statistical purposes

ITA 617/HYD/2018[2010-11]Status: DisposedITAT Hyderabad13 Sept 2021AY 2010-11

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahu

For Appellant: Shri P. Murali Mohan RaoFor Respondent: Shri Ravi Kiran
Section 143(1)Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES “B”: HYDERABAD (THROUGH VIRTUAL CONFERENCE) BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER ITA Nos. 616 & 617/H/2018 Assessment Years: 2008-09 & 2010-11 Lanco Hills Technology Vs. Jt. Commissioner of Park Pvt. Ltd., Hyderabad. Income-tax, Range – 6, Hyderabad. PAN – AABCL 1228 R (Appellant) (Respondent) Assessee by: Shri P. Murali Mohan Rao Revenue by: Shri Ravi Kiran Date of hearing: 17/06/2021 Date of pronouncement: 14/09/2021 O R D E R PER L.P. SAHU, A.M.: Both these appeals filed by the assessee are dire…

Lanco Hills Technology Park Private Limited, Hyderabad vs. Jt. Commissioner of Income Tax, Range-6, Hyderabad

In the result, both the appeals under consideration are allowed for statistical purposes

ITA 616/HYD/2018[2008-09]Status: DisposedITAT Hyderabad13 Sept 2021AY 2008-09

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahu

For Appellant: Shri P. Murali Mohan RaoFor Respondent: Shri Ravi Kiran
Section 143(1)Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES “B”: HYDERABAD (THROUGH VIRTUAL CONFERENCE) BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER ITA Nos. 616 & 617/H/2018 Assessment Years: 2008-09 & 2010-11 Lanco Hills Technology Vs. Jt. Commissioner of Park Pvt. Ltd., Hyderabad. Income-tax, Range – 6, Hyderabad. PAN – AABCL 1228 R (Appellant) (Respondent) Assessee by: Shri P. Murali Mohan Rao Revenue by: Shri Ravi Kiran Date of hearing: 17/06/2021 Date of pronouncement: 14/09/2021 O R D E R PER L.P. SAHU, A.M.: Both these appeals filed by the assessee are dire…

Ajaz Farooqi, Secunderabad vs. Deputy Commissioner of Income Tax, Central Circle -3(4), Hyderabad

In the result, appeal of the assessee in ITA No

ITA 786/HYD/2020[2017-18]Status: DisposedITAT Hyderabad27 Apr 2021AY 2017-18

Bench: Shri Satbeer Singh Godara & Laxmi Prasad Sahu

For Appellant: Shri P. Murali Mohana Rao
Section 132(4)Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES “B”: HYDERABAD (THROUGH VIRTUAL CONFERENCE) BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER and LAXMI PRASAD SAHU, ACCOUNTANT MEMBER ITA No. 786/H/2020 & CO No. 03/H/2021 Assessment Year: 2017-18 Ajaz Farooqi, Vs. Dy. Commissioner of Secunderabad. Income-tax, Central Circle – 3(4), PAN – AAFPF 5292G Hyderabad. (Appellant) (Respondent/ Cross Objector) Assessee by: Shri P. Murali Mohana Rao Revenue by Shri YVST Sai Date of hearing: 18/03/2021 Date of pronouncement: 29/04/2021 O R D E R PER L.P. SAHU, A.M.: This appeal filed by the assessee is directed again…

M/S Lalith Gangadhar Constructions Private Limited, Bangalore vs. The Deputy Commissioner of Income Tax Circle-4(1)(1), Bangalore

In the result, the appeal of the assessee is dismissed

ITA 1124/BANG/2018[2012-13]Status: DisposedITAT Bangalore09 Oct 2020AY 2012-13

Bench: Shri N.V. Vasudevan & Shri B.R. Baskaranm/S. Lalith Gangadhar Constructions Pvt. Ltd., 121, Rest Giyse Riad, Bengaluru-560 001 ….Appellant Pan Aabcl 3625L Vs. Dy. Commissioner Of Income Tax, Circle 4(1)(1), Bengaluru. ……Respondent. Assessee By: Shri V. Srinivasan, Advocate. Revenue By: Smt. R. Premi, Jcit (D.R)

For Appellant: Shri V. Srinivasan, AdvocateFor Respondent: Smt. R. Premi, JCIT (D.R)
Section 37

…IN THE INCOME TAX APPELLATE TRIBUNAL BANGALORE BENCHES “ C ” BENCH: BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT AND SHRI B.R. BASKARAN, ACCOUNTANT MEMBER M/s. Lalith Gangadhar Constructions Pvt. Ltd., 121, Rest Giyse Riad, Bengaluru-560 001 ….Appellant PAN AABCL 3625L Vs. Dy. Commissioner of Income Tax, Circle 4(1)(1), Bengaluru. ……Respondent. Assessee By: Shri V. Srinivasan, Advocate. Revenue By: Smt. R. Premi, JCIT (D.R) Date of Hearing : 05.10.2020. Date of Pronouncement : 09.10.2020. O R D E R PER SHRI B.R. BASKARAN, A.M. : The appeal filed by the assessee is directed against the order dated 05-0…

Dy. Commissioner of Income Tax, Central Circle-1(3), Hyderabad vs. Asr Engineering and Projects Limited, Hyderabad

In the result, a) ITA Nos

ITA 226/HYD/2019[2012-13]Status: DisposedITAT Hyderabad30 Aug 2019AY 2012-13

Bench: Smt. P. Madhavi Devi & Shri S. Rifaur Rahmansrl Appeal Number Pan A.Y. Appellant Respondent 1

Section 132Section 139(1)Section 143(3)Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCH “B”, HYDERABAD BEFORE SMT. P. MADHAVI DEVI, JUDICIAL MEMBER AND SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER Srl Appeal Number PAN A.Y. Appellant Respondent 1 ITA 1132 /Hyd/ 2017 2007-08 ASR Engineering & 2 ITA 1133 /Hyd/ 2017 2008-09 Projects Limited DCIT, Cent. Circle-1(3), 3 ITA 1134 /Hyd/ 2017 2009-10 (formerly Sai Sudhir Hyderabad Infrastructures Limited), 4 ITA 1135 /Hyd/ 2017 2010-11 Hyderabad 5 ITA 1136 /Hyd/ 2017 2011-12 6 ITA 1382 /Hyd/ 2017 2009-10 7 ITA 1383 /Hyd/ 2017 AAKCS 200-11 DCIT, Cent. Circle-1(3), Sai Sudhir Infrastrutures 8 ITA 1384 /Hyd/ 2017…

Dy. Commissioner of Income Tax, Central Circle-1(3), Hyderabad vs. Asr Engineering and Projects Limited, Hyderabad

In the result, a) ITA Nos

ITA 225/HYD/2019[2012-13]Status: DisposedITAT Hyderabad30 Aug 2019AY 2012-13

Bench: Smt. P. Madhavi Devi & Shri S. Rifaur Rahmansrl Appeal Number Pan A.Y. Appellant Respondent 1

Section 132Section 139(1)Section 143(3)Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCH “B”, HYDERABAD BEFORE SMT. P. MADHAVI DEVI, JUDICIAL MEMBER AND SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER Srl Appeal Number PAN A.Y. Appellant Respondent 1 ITA 1132 /Hyd/ 2017 2007-08 ASR Engineering & 2 ITA 1133 /Hyd/ 2017 2008-09 Projects Limited DCIT, Cent. Circle-1(3), 3 ITA 1134 /Hyd/ 2017 2009-10 (formerly Sai Sudhir Hyderabad Infrastructures Limited), 4 ITA 1135 /Hyd/ 2017 2010-11 Hyderabad 5 ITA 1136 /Hyd/ 2017 2011-12 6 ITA 1382 /Hyd/ 2017 2009-10 7 ITA 1383 /Hyd/ 2017 AAKCS 200-11 DCIT, Cent. Circle-1(3), Sai Sudhir Infrastrutures 8 ITA 1384 /Hyd/ 2017…

Dy. Commissioner of Income Tax, Central Circle-1(3), Hyderabad vs. Asr Engineering and Projects Limited, Hyderabad

In the result, a) ITA Nos

ITA 224/HYD/2019[2011-12]Status: DisposedITAT Hyderabad30 Aug 2019AY 2011-12

Bench: Smt. P. Madhavi Devi & Shri S. Rifaur Rahmansrl Appeal Number Pan A.Y. Appellant Respondent 1

Section 132Section 139(1)Section 143(3)Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCH “B”, HYDERABAD BEFORE SMT. P. MADHAVI DEVI, JUDICIAL MEMBER AND SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER Srl Appeal Number PAN A.Y. Appellant Respondent 1 ITA 1132 /Hyd/ 2017 2007-08 ASR Engineering & 2 ITA 1133 /Hyd/ 2017 2008-09 Projects Limited DCIT, Cent. Circle-1(3), 3 ITA 1134 /Hyd/ 2017 2009-10 (formerly Sai Sudhir Hyderabad Infrastructures Limited), 4 ITA 1135 /Hyd/ 2017 2010-11 Hyderabad 5 ITA 1136 /Hyd/ 2017 2011-12 6 ITA 1382 /Hyd/ 2017 2009-10 7 ITA 1383 /Hyd/ 2017 AAKCS 200-11 DCIT, Cent. Circle-1(3), Sai Sudhir Infrastrutures 8 ITA 1384 /Hyd/ 2017…

Dy. Commissioner of Income Tax, Central Circle-1(3), Hyderabad vs. Asr Engineering and Projects Limited, Hyderabad

In the result, a) ITA Nos

ITA 223/HYD/2019[2010-11]Status: DisposedITAT Hyderabad30 Aug 2019AY 2010-11

Bench: Smt. P. Madhavi Devi & Shri S. Rifaur Rahmansrl Appeal Number Pan A.Y. Appellant Respondent 1

Section 132Section 139(1)Section 143(3)Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCH “B”, HYDERABAD BEFORE SMT. P. MADHAVI DEVI, JUDICIAL MEMBER AND SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER Srl Appeal Number PAN A.Y. Appellant Respondent 1 ITA 1132 /Hyd/ 2017 2007-08 ASR Engineering & 2 ITA 1133 /Hyd/ 2017 2008-09 Projects Limited DCIT, Cent. Circle-1(3), 3 ITA 1134 /Hyd/ 2017 2009-10 (formerly Sai Sudhir Hyderabad Infrastructures Limited), 4 ITA 1135 /Hyd/ 2017 2010-11 Hyderabad 5 ITA 1136 /Hyd/ 2017 2011-12 6 ITA 1382 /Hyd/ 2017 2009-10 7 ITA 1383 /Hyd/ 2017 AAKCS 200-11 DCIT, Cent. Circle-1(3), Sai Sudhir Infrastrutures 8 ITA 1384 /Hyd/ 2017…

Dy. Commissioner of Income Tax, Central Circle-1(3), Hyderabad vs. Asr Engineering and Projects Limited, Hyderabad

In the result, a) ITA Nos

ITA 222/HYD/2019[2009-10]Status: DisposedITAT Hyderabad30 Aug 2019AY 2009-10

Bench: Smt. P. Madhavi Devi & Shri S. Rifaur Rahmansrl Appeal Number Pan A.Y. Appellant Respondent 1

Section 132Section 139(1)Section 143(3)Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCH “B”, HYDERABAD BEFORE SMT. P. MADHAVI DEVI, JUDICIAL MEMBER AND SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER Srl Appeal Number PAN A.Y. Appellant Respondent 1 ITA 1132 /Hyd/ 2017 2007-08 ASR Engineering & 2 ITA 1133 /Hyd/ 2017 2008-09 Projects Limited DCIT, Cent. Circle-1(3), 3 ITA 1134 /Hyd/ 2017 2009-10 (formerly Sai Sudhir Hyderabad Infrastructures Limited), 4 ITA 1135 /Hyd/ 2017 2010-11 Hyderabad 5 ITA 1136 /Hyd/ 2017 2011-12 6 ITA 1382 /Hyd/ 2017 2009-10 7 ITA 1383 /Hyd/ 2017 AAKCS 200-11 DCIT, Cent. Circle-1(3), Sai Sudhir Infrastrutures 8 ITA 1384 /Hyd/ 2017…

Dy. Commissioner of Income Tax, Central Circle-1(3)., Hyderabad vs. Sai Sudhir Infrastructures Limited, Hyderabad

In the result, a) ITA Nos

ITA 1385/HYD/2017[2012-13]Status: DisposedITAT Hyderabad30 Aug 2019AY 2012-13

Bench: Smt. P. Madhavi Devi & Shri S. Rifaur Rahmansrl Appeal Number Pan A.Y. Appellant Respondent 1

Section 132Section 139(1)Section 143(3)Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCH “B”, HYDERABAD BEFORE SMT. P. MADHAVI DEVI, JUDICIAL MEMBER AND SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER Srl Appeal Number PAN A.Y. Appellant Respondent 1 ITA 1132 /Hyd/ 2017 2007-08 ASR Engineering & 2 ITA 1133 /Hyd/ 2017 2008-09 Projects Limited DCIT, Cent. Circle-1(3), 3 ITA 1134 /Hyd/ 2017 2009-10 (formerly Sai Sudhir Hyderabad Infrastructures Limited), 4 ITA 1135 /Hyd/ 2017 2010-11 Hyderabad 5 ITA 1136 /Hyd/ 2017 2011-12 6 ITA 1382 /Hyd/ 2017 2009-10 7 ITA 1383 /Hyd/ 2017 AAKCS 200-11 DCIT, Cent. Circle-1(3), Sai Sudhir Infrastrutures 8 ITA 1384 /Hyd/ 2017…

Dy. Commissioner of Income Tax, Central Circle-1(3)., Hyderabad vs. Sai Sudhir Infrastructures Limited, Hyderabad

In the result, a) ITA Nos

ITA 1384/HYD/2017[2011-12]Status: DisposedITAT Hyderabad30 Aug 2019AY 2011-12

Bench: Smt. P. Madhavi Devi & Shri S. Rifaur Rahmansrl Appeal Number Pan A.Y. Appellant Respondent 1

Section 132Section 139(1)Section 143(3)Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCH “B”, HYDERABAD BEFORE SMT. P. MADHAVI DEVI, JUDICIAL MEMBER AND SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER Srl Appeal Number PAN A.Y. Appellant Respondent 1 ITA 1132 /Hyd/ 2017 2007-08 ASR Engineering & 2 ITA 1133 /Hyd/ 2017 2008-09 Projects Limited DCIT, Cent. Circle-1(3), 3 ITA 1134 /Hyd/ 2017 2009-10 (formerly Sai Sudhir Hyderabad Infrastructures Limited), 4 ITA 1135 /Hyd/ 2017 2010-11 Hyderabad 5 ITA 1136 /Hyd/ 2017 2011-12 6 ITA 1382 /Hyd/ 2017 2009-10 7 ITA 1383 /Hyd/ 2017 AAKCS 200-11 DCIT, Cent. Circle-1(3), Sai Sudhir Infrastrutures 8 ITA 1384 /Hyd/ 2017…

Dy. Commissioner of Income Tax, Central Circle-1(3)., Hyderabad vs. Sai Sudhir Infrastructures Limited, Hyderabad

In the result, a) ITA Nos

ITA 1383/HYD/2017[2010-11]Status: DisposedITAT Hyderabad30 Aug 2019AY 2010-11

Bench: Smt. P. Madhavi Devi & Shri S. Rifaur Rahmansrl Appeal Number Pan A.Y. Appellant Respondent 1

Section 132Section 139(1)Section 143(3)Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCH “B”, HYDERABAD BEFORE SMT. P. MADHAVI DEVI, JUDICIAL MEMBER AND SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER Srl Appeal Number PAN A.Y. Appellant Respondent 1 ITA 1132 /Hyd/ 2017 2007-08 ASR Engineering & 2 ITA 1133 /Hyd/ 2017 2008-09 Projects Limited DCIT, Cent. Circle-1(3), 3 ITA 1134 /Hyd/ 2017 2009-10 (formerly Sai Sudhir Hyderabad Infrastructures Limited), 4 ITA 1135 /Hyd/ 2017 2010-11 Hyderabad 5 ITA 1136 /Hyd/ 2017 2011-12 6 ITA 1382 /Hyd/ 2017 2009-10 7 ITA 1383 /Hyd/ 2017 AAKCS 200-11 DCIT, Cent. Circle-1(3), Sai Sudhir Infrastrutures 8 ITA 1384 /Hyd/ 2017…

Dy. Commsioner of Income Tax, Central Circle-1(3)., Hyderabad vs. Sai Sudhir Infrastructures Limited., Hyderabad

In the result, a) ITA Nos

ITA 1382/HYD/2017[2009-10]Status: DisposedITAT Hyderabad30 Aug 2019AY 2009-10

Bench: Smt. P. Madhavi Devi & Shri S. Rifaur Rahmansrl Appeal Number Pan A.Y. Appellant Respondent 1

Section 132Section 139(1)Section 143(3)Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCH “B”, HYDERABAD BEFORE SMT. P. MADHAVI DEVI, JUDICIAL MEMBER AND SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER Srl Appeal Number PAN A.Y. Appellant Respondent 1 ITA 1132 /Hyd/ 2017 2007-08 ASR Engineering & 2 ITA 1133 /Hyd/ 2017 2008-09 Projects Limited DCIT, Cent. Circle-1(3), 3 ITA 1134 /Hyd/ 2017 2009-10 (formerly Sai Sudhir Hyderabad Infrastructures Limited), 4 ITA 1135 /Hyd/ 2017 2010-11 Hyderabad 5 ITA 1136 /Hyd/ 2017 2011-12 6 ITA 1382 /Hyd/ 2017 2009-10 7 ITA 1383 /Hyd/ 2017 AAKCS 200-11 DCIT, Cent. Circle-1(3), Sai Sudhir Infrastrutures 8 ITA 1384 /Hyd/ 2017…

Asr Enginering & Projects Limited (Formerly Sai Sudhir Infrastructures Limited), Hyderabad vs. Dy. Commissioner of Income Tax, Central Circle-1(3), Hyderabad

In the result, a) ITA Nos

ITA 1136/HYD/2017[2011-12]Status: DisposedITAT Hyderabad30 Aug 2019AY 2011-12

Bench: Smt. P. Madhavi Devi & Shri S. Rifaur Rahmansrl Appeal Number Pan A.Y. Appellant Respondent 1

Section 132Section 139(1)Section 143(3)Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCH “B”, HYDERABAD BEFORE SMT. P. MADHAVI DEVI, JUDICIAL MEMBER AND SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER Srl Appeal Number PAN A.Y. Appellant Respondent 1 ITA 1132 /Hyd/ 2017 2007-08 ASR Engineering & 2 ITA 1133 /Hyd/ 2017 2008-09 Projects Limited DCIT, Cent. Circle-1(3), 3 ITA 1134 /Hyd/ 2017 2009-10 (formerly Sai Sudhir Hyderabad Infrastructures Limited), 4 ITA 1135 /Hyd/ 2017 2010-11 Hyderabad 5 ITA 1136 /Hyd/ 2017 2011-12 6 ITA 1382 /Hyd/ 2017 2009-10 7 ITA 1383 /Hyd/ 2017 AAKCS 200-11 DCIT, Cent. Circle-1(3), Sai Sudhir Infrastrutures 8 ITA 1384 /Hyd/ 2017…

Asr Enginering & Projects Limited (Formerly Sai Sudhir Infrastructures Limited), Hyderabad vs. Dy. Commissioner of Income Tax, Central Circle-1(3), Hyderabad

In the result, a) ITA Nos

ITA 1135/HYD/2017[2010-11]Status: DisposedITAT Hyderabad30 Aug 2019AY 2010-11

Bench: Smt. P. Madhavi Devi & Shri S. Rifaur Rahmansrl Appeal Number Pan A.Y. Appellant Respondent 1

Section 132Section 139(1)Section 143(3)Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCH “B”, HYDERABAD BEFORE SMT. P. MADHAVI DEVI, JUDICIAL MEMBER AND SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER Srl Appeal Number PAN A.Y. Appellant Respondent 1 ITA 1132 /Hyd/ 2017 2007-08 ASR Engineering & 2 ITA 1133 /Hyd/ 2017 2008-09 Projects Limited DCIT, Cent. Circle-1(3), 3 ITA 1134 /Hyd/ 2017 2009-10 (formerly Sai Sudhir Hyderabad Infrastructures Limited), 4 ITA 1135 /Hyd/ 2017 2010-11 Hyderabad 5 ITA 1136 /Hyd/ 2017 2011-12 6 ITA 1382 /Hyd/ 2017 2009-10 7 ITA 1383 /Hyd/ 2017 AAKCS 200-11 DCIT, Cent. Circle-1(3), Sai Sudhir Infrastrutures 8 ITA 1384 /Hyd/ 2017…

Asr Enginering & Projects Limited (Formerly Sai Sudhir Infrastructures Limited), Hyderabad vs. Dy. Commissioner of Income Tax, Central Circle-1(3), Hyderabad

In the result, a) ITA Nos

ITA 1134/HYD/2017[2009-10]Status: DisposedITAT Hyderabad30 Aug 2019AY 2009-10

Bench: Smt. P. Madhavi Devi & Shri S. Rifaur Rahmansrl Appeal Number Pan A.Y. Appellant Respondent 1

Section 132Section 139(1)Section 143(3)Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCH “B”, HYDERABAD BEFORE SMT. P. MADHAVI DEVI, JUDICIAL MEMBER AND SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER Srl Appeal Number PAN A.Y. Appellant Respondent 1 ITA 1132 /Hyd/ 2017 2007-08 ASR Engineering & 2 ITA 1133 /Hyd/ 2017 2008-09 Projects Limited DCIT, Cent. Circle-1(3), 3 ITA 1134 /Hyd/ 2017 2009-10 (formerly Sai Sudhir Hyderabad Infrastructures Limited), 4 ITA 1135 /Hyd/ 2017 2010-11 Hyderabad 5 ITA 1136 /Hyd/ 2017 2011-12 6 ITA 1382 /Hyd/ 2017 2009-10 7 ITA 1383 /Hyd/ 2017 AAKCS 200-11 DCIT, Cent. Circle-1(3), Sai Sudhir Infrastrutures 8 ITA 1384 /Hyd/ 2017…

Asr Enginering & Projects Limited (Formerly Sai Sudhir Infrastructures Limited), Hyderabad vs. Dy. Commissioner of Income Tax, Central Circle-1(3), Hyderabad

In the result, a) ITA Nos

ITA 1133/HYD/2017[2008-09]Status: DisposedITAT Hyderabad30 Aug 2019AY 2008-09

Bench: Smt. P. Madhavi Devi & Shri S. Rifaur Rahmansrl Appeal Number Pan A.Y. Appellant Respondent 1

Section 132Section 139(1)Section 143(3)Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCH “B”, HYDERABAD BEFORE SMT. P. MADHAVI DEVI, JUDICIAL MEMBER AND SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER Srl Appeal Number PAN A.Y. Appellant Respondent 1 ITA 1132 /Hyd/ 2017 2007-08 ASR Engineering & 2 ITA 1133 /Hyd/ 2017 2008-09 Projects Limited DCIT, Cent. Circle-1(3), 3 ITA 1134 /Hyd/ 2017 2009-10 (formerly Sai Sudhir Hyderabad Infrastructures Limited), 4 ITA 1135 /Hyd/ 2017 2010-11 Hyderabad 5 ITA 1136 /Hyd/ 2017 2011-12 6 ITA 1382 /Hyd/ 2017 2009-10 7 ITA 1383 /Hyd/ 2017 AAKCS 200-11 DCIT, Cent. Circle-1(3), Sai Sudhir Infrastrutures 8 ITA 1384 /Hyd/ 2017…

Asr Enginering & Projects Limited (Formerly Sai Sudhir Infrastructures Limited), Hyderabad vs. Dy. Commissioner of Income Tax, Central Circle-1(3), Hyderabad

In the result, a) ITA Nos

ITA 1132/HYD/2017[2007-08]Status: DisposedITAT Hyderabad30 Aug 2019AY 2007-08

Bench: Smt. P. Madhavi Devi & Shri S. Rifaur Rahmansrl Appeal Number Pan A.Y. Appellant Respondent 1

Section 132Section 139(1)Section 143(3)Section 153A

…IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCH “B”, HYDERABAD BEFORE SMT. P. MADHAVI DEVI, JUDICIAL MEMBER AND SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER Srl Appeal Number PAN A.Y. Appellant Respondent 1 ITA 1132 /Hyd/ 2017 2007-08 ASR Engineering & 2 ITA 1133 /Hyd/ 2017 2008-09 Projects Limited DCIT, Cent. Circle-1(3), 3 ITA 1134 /Hyd/ 2017 2009-10 (formerly Sai Sudhir Hyderabad Infrastructures Limited), 4 ITA 1135 /Hyd/ 2017 2010-11 Hyderabad 5 ITA 1136 /Hyd/ 2017 2011-12 6 ITA 1382 /Hyd/ 2017 2009-10 7 ITA 1383 /Hyd/ 2017 AAKCS 200-11 DCIT, Cent. Circle-1(3), Sai Sudhir Infrastrutures 8 ITA 1384 /Hyd/ 2017…

M/S Housing & Urban Devlopment Corporation Ltd., New Delhi vs. Addl. CIT, New Delhi

In the result, both the appeals filed by the Revenue are allowed for statistical purpose

ITA 3366/DEL/2013[2009-10]Status: DisposedITAT Delhi09 Feb 2016AY 2009-10

Bench: H.S. Sidhu & Sh. O.P. Kantsl. No.

Section 139(5)Section 143(1)Section 143(2)Section 14A

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘C’: NEW DELHI BEFORE H.S. SIDHU, JUDICIAL MEMBER AND SH. O.P. KANT, ACCOUNTANT MEMBER Sl. No. ITA Nos. Assessment Years 1. 4303/Del/2009 2004-05 2. 1166/Del/2012 2005-06 3. 1167/Del/2012 2006-07 4. 1168/Del/2012 2007-08 5. 3365/Del/2013 2008-09 6. 3366/Del/2013 2009-10 Housing and Urban Development Vs. DCIT/Addl. CIT, Circle-12(1), Corporation Ltd. (HUDCO), New Delhi Hudco Bhawan, Lodhi Road, New Delhi (PAN: AAACH0632A) (Appellant) (Respondent) And ITA Nos. 1561 & 1562/Del/2012 Assessment Years: 2006-07 & 2007-08 ACIT, Circle-12(1), New Delhi Vs. Housing and Urb…

Lok Housing & Construction Ltd. v. Asstt. Commissioner of Income Tax (27 Taxmann.com 15) — Cited in 27 Judgments | BharatTax