Municipal Corporation Greater Mumbai (MCGM) v. Abhilash Lal

111 Taxmann.com 405Supreme Court of India2019#4122 most cited

What is Municipal Corporation Greater Mumbai (MCGM) v. Abhilash Lal authority for?

If a law mandates a specific procedure, it must be followed precisely. Failure to adhere to the prescribed manner invalidates the action.

28

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2025 to 2026.

Also referred to as

Municipal Corporation Greater Mumbai v. Abhilash Lal · procedure · prescribed manner · law · mandatory · deviation

Also reported as

13 SCC 234

Sections most often in play

Section 148Section 147Section 148ASection 144BSection 151ASection 130Section 69ASection 144

Issues it is cited on

section 144(b)section 135asection 148bprincipal chief commissioner of income-taxsection 115whsection 147(b)section 115wfwarrant of authorisationsection 124(3)(a)section 149(1)(a)section 147(a)section 124

Judgments citing Municipal Corporation Greater Mumbai (MCGM) v. Abhilash Lal

Exel Rubber Private Limited, Hyderabad vs. DCIT, Central Circle-1(2), Hyderabad

In the result, appeal filed by the assessee is allowed

ITA 1894/HYD/2025[2014-15]Status: DisposedITAT Hyderabad18 Feb 2026AY 2014-15

Bench: Shri Vijay Pal Rao, Vice-A N D Shri Manjunatha G.आ.अपी.सं /Ita No.1894/Hyd/2025 (िनधा"रण वष"/Assessment Year: 2014-15) M/S. Exel Rubber (P) Ltd Vs. Dy.Cit Hyderabad Central Circle 1(2) Pan:Aaace4495J Hyderabad (Appellant) (Respondent) िनधा""रती "ारा/Assessee By: Shri M.V. Prasad, Ca राज" व "ारा/Revenue By: Dr. Narendra Kumar Naik, Cit (Dr) सुनवाई की तारीख/Date Of Hearing: 20/01/2026 घोषणा की तारीख/Pronouncement: 18/02/2026 आदेश/Order Per Manjunatha, G. A.M. This Appeal Is Filed By The Assessee Is Directed Against The Order Passed By The Learned Commissioner Of Income Tax (Appeals)-11 Hyderabad, Dated 11/10/2025 For The A.Y 2014-15. 2. The Assessee Has Raised The Following Grounds Of Appeal:

For Appellant: Shri M.V. Prasad, CAFor Respondent: Dr. Narendra Kumar Naik, CIT (DR)
Section 132Section 143(2)Section 143(3)Section 147Section 148Section 149(1)Section 69A

…ITA No 1894 of 2025 Exel Rubber Private Ltd आयकर अपील"य अ"धकरण, हैदराबाद पीठ IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘ B ‘Bench, Hyderabad "ी "वजय पाल राव, उपा" य" एवं "ी मंजुनाथ जी, लेखा सद" य के सम" । Before Shri Vijay Pal Rao, Vice-President A N D Shri Manjunatha G. Accountant Member आ.अपी.सं /ITA No.1894/Hyd/2025 (िनधा"रण वष"/Assessment Year: 2014-15) M/s. Exel Rubber (P) Ltd Vs. Dy.CIT Hyderabad Central Circle 1(2) PAN:AAACE4495J Hyderabad (Appellant) (Respondent) िनधा""रती "ारा/Assessee by: Shri M.V. Prasad, CA राज" व "ारा/Revenue by: Dr. Narendra Kumar Naik, CIT (DR) सुनवाई की तारीख/Date of he…

Vilas Polymer Private Limited, Hyderabad vs. DCIT, Central Circle-1(2), Hyderabad

In the result, all the six appeals i

ITA 1874/HYD/2025[2018-19]Status: DisposedITAT Hyderabad18 Feb 2026AY 2018-19

Bench: Shri Vijay Pal Rao & Shri Manjunatha G.आ.अपी.सं /Ita Nos.1870 To 1875/Hyd/2025 Assessment Years 2014-2015 To 2019-2020 Vilas Polymer Private The Dcit, Limited, Hyderabad. Central Circle-1(2), Vs. Pin – 500 090 Hyderabad – 500 004. Pan Aaacv9854A Telangana. (Appellant) (Respondent) िनधा"रती "ारा /Assessee By: Ca M V Prasad राज" व "ारा /Revenue By: Dr. Narendra Kumar Naik, Cit- Dr सुनवाई की तारीख/Date Of Hearing: 19.01.2026 घोषणा की तारीख/Pronouncement: 18.02.2026 आदेश/Order

For Appellant: CA M V PrasadFor Respondent: Dr. Narendra Kumar Naik, CIT-
Section 132Section 143(3)Section 148Section 149Section 149(1)(b)Section 151

…आयकर अपील"य अ"धकरण, हैदराबाद पीठ IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘B’ Bench, Hyderabad BEFORE SHRI VIJAY PAL RAO, VICE PRESIDENT AND SHRI MANJUNATHA G. ACCOUNTANT MEMBER आ.अपी.सं /ITA Nos.1870 to 1875/Hyd/2025 Assessment Years 2014-2015 to 2019-2020 Vilas Polymer Private The DCIT, Limited, Hyderabad. Central Circle-1(2), vs. PIN – 500 090 Hyderabad – 500 004. PAN AAACV9854A Telangana. (Appellant) (Respondent) िनधा"रती "ारा /Assessee by: CA M V Prasad राज" व "ारा /Revenue by: Dr. Narendra Kumar Naik, CIT- DR सुनवाई की तारीख/Date of hearing: 19.01.2026 घोषणा की तारीख/Pronouncement: 18.02.2026 आदेश…

Vilas Polymer Private Limited, Hyderabad vs. DCIT, Central Circle-1(2), Hyderabad.

In the result, all the six appeals i

ITA 1873/HYD/2025[2017-18]Status: DisposedITAT Hyderabad18 Feb 2026AY 2017-18

Bench: Shri Vijay Pal Rao & Shri Manjunatha G.

For Appellant: CA M V PrasadFor Respondent: Dr. Narendra Kumar Naik, CIT-
Section 132Section 143(3)Section 148Section 149Section 149(1)(b)Section 151

…STR HHT aor, sara Ao IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘B’ Bench, Hyderabad BEFORE SHRI VIJAY PAL RAO, VICE PRESIDENT AND SHRI MANJUNATHA G. ACCOUNTANT MEMBER oT. aoa /ITA Nos.1870 to 1875/Hyd/2025 Assessment Years 2014-2015 to 2019-2020 Vilas Polymer Private The DCIT, Limited, Hyderabad. vs, | Central Circle-1(2), PIN — 500 090 Hyderabad — 500 004. PAN AAACV9854A Telangana. (Appellant) (Respondent) Petttdt get /Assessee by: | CA M V Prasad YToid GIRT /Revenue by: | Dr. Narendra Kumar Naik, CIT- DR QaAaS #1 AN /Date of hearing: 19.01.2026 ayo wt aAa/Pronouncement: | 18.02.2026 oez /ORDER P…

Vilas Polymer Private Limited, Hyderabad vs. DCIT, Central Circle-1(2), Hyderabad

In the result, all the six appeals i

ITA 1872/HYD/2025[2016-17]Status: DisposedITAT Hyderabad18 Feb 2026AY 2016-17

Bench: Shri Vijay Pal Rao & Shri Manjunatha G.आ.अपी.सं /Ita Nos.1870 To 1875/Hyd/2025 Assessment Years 2014-2015 To 2019-2020 Vilas Polymer Private The Dcit, Limited, Hyderabad. Central Circle-1(2), Vs. Pin – 500 090 Hyderabad – 500 004. Pan Aaacv9854A Telangana. (Appellant) (Respondent) िनधा"रती "ारा /Assessee By: Ca M V Prasad राज" व "ारा /Revenue By: Dr. Narendra Kumar Naik, Cit- Dr सुनवाई की तारीख/Date Of Hearing: 19.01.2026 घोषणा की तारीख/Pronouncement: 18.02.2026 आदेश/Order

For Appellant: CA M V PrasadFor Respondent: Dr. Narendra Kumar Naik, CIT-
Section 132Section 143(3)Section 148Section 149Section 149(1)(b)Section 151

…आयकर अपील"य अ"धकरण, हैदराबाद पीठ IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘B’ Bench, Hyderabad BEFORE SHRI VIJAY PAL RAO, VICE PRESIDENT AND SHRI MANJUNATHA G. ACCOUNTANT MEMBER आ.अपी.सं /ITA Nos.1870 to 1875/Hyd/2025 Assessment Years 2014-2015 to 2019-2020 Vilas Polymer Private The DCIT, Limited, Hyderabad. Central Circle-1(2), vs. PIN – 500 090 Hyderabad – 500 004. PAN AAACV9854A Telangana. (Appellant) (Respondent) िनधा"रती "ारा /Assessee by: CA M V Prasad राज" व "ारा /Revenue by: Dr. Narendra Kumar Naik, CIT- DR सुनवाई की तारीख/Date of hearing: 19.01.2026 घोषणा की तारीख/Pronouncement: 18.02.2026 आदेश…

Vilas Polymer Private Limited, Hyderabad vs. DCIT, Central Circle-1(2), Hyderabad

In the result, all the six appeals i

ITA 1870/HYD/2025[2014-15]Status: DisposedITAT Hyderabad18 Feb 2026AY 2014-15

Bench: Shri Vijay Pal Rao & Shri Manjunatha G.आ.अपी.सं /Ita Nos.1870 To 1875/Hyd/2025 Assessment Years 2014-2015 To 2019-2020 Vilas Polymer Private The Dcit, Limited, Hyderabad. Central Circle-1(2), Vs. Pin – 500 090 Hyderabad – 500 004. Pan Aaacv9854A Telangana. (Appellant) (Respondent) िनधा"रती "ारा /Assessee By: Ca M V Prasad राज" व "ारा /Revenue By: Dr. Narendra Kumar Naik, Cit- Dr सुनवाई की तारीख/Date Of Hearing: 19.01.2026 घोषणा की तारीख/Pronouncement: 18.02.2026 आदेश/Order

For Appellant: CA M V PrasadFor Respondent: Dr. Narendra Kumar Naik, CIT-
Section 132Section 143(3)Section 148Section 149Section 149(1)(b)Section 151

…आयकर अपील"य अ"धकरण, हैदराबाद पीठ IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘B’ Bench, Hyderabad BEFORE SHRI VIJAY PAL RAO, VICE PRESIDENT AND SHRI MANJUNATHA G. ACCOUNTANT MEMBER आ.अपी.सं /ITA Nos.1870 to 1875/Hyd/2025 Assessment Years 2014-2015 to 2019-2020 Vilas Polymer Private The DCIT, Limited, Hyderabad. Central Circle-1(2), vs. PIN – 500 090 Hyderabad – 500 004. PAN AAACV9854A Telangana. (Appellant) (Respondent) िनधा"रती "ारा /Assessee by: CA M V Prasad राज" व "ारा /Revenue by: Dr. Narendra Kumar Naik, CIT- DR सुनवाई की तारीख/Date of hearing: 19.01.2026 घोषणा की तारीख/Pronouncement: 18.02.2026 आदेश…

Income Tax Officer, Ward-8(1), Hyderabad vs. Dagumati Swathi, Hyderabad

In the result, the appeal filed by the revenue being devoid and bereft of any substance is dismissed in terms of our aforesaid observations

ITA 1638/HYD/2025[2013-14]Status: DisposedITAT Hyderabad30 Jan 2026AY 2013-14

Bench: SHRI RAVISH SOOD, HON'BLE (Judicial Member), SHRI MADHUSUDAN SAWDIA HON'BLE (Accountant Member)

Section 13Section 142(1)Section 144Section 147Section 148Section 148ASection 149(1)(b)Section 151A

…आयकर अपील"य अ"धकरण, हैदराबाद पीठ IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘A’ Bench, Hyderabad "ी रवीश सूद, माननीय "या"यक सद"य एवं "ी मधुसूदन साव"डया, माननीय लेखा सद"य SHRI RAVISH SOOD, HON’BLE JUDICIAL MEMBER AND SHRI MADHUSUDAN SAWDIA HON’BLE ACCOUNTANT MEMBER आयकरअपीलसं./I.T.A. No.1638/Hyd/2025 ("नधा"रणवष"/ Assessment Year:2013-14) Income Tax Officer, VS. Dagumati Swathi, Ward-8(1), Hyderabad. Hyderabad. PAN: FBMPS4778H (अपीलाथ"/ Appellant) (""यथ"/ Respondent) करदाताका""त"न"ध"व/ : Shri Phaneedra Nag, CA Assessee Represented by राज"वका""त"न"ध"व/ : Shri A P Babu, Sr. AR Department Represented by सुनवाईसमा…

Bilwa Infrastructure Limited, Hyderabad vs. ITO., Ward-1(1), Hyderabad

In the result, the appeal filed by the assessee company is allowed in terms of our aforesaid observations

ITA 1363/HYD/2025[2019-20]Status: DisposedITAT Hyderabad21 Jan 2026AY 2019-20

Bench: SHRI RAVISH SOOD, HON'BLE (Judicial Member), SHRI MADHUSUDAN SAWDIA HON'BLE (Accountant Member)

Section 139Section 147Section 148Section 148ASection 151ASection 250

…आयकर अपील"य अ"धकरण, हैदराबाद पीठ IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘A’ Bench, Hyderabad "ी रवीश सूद, माननीय "या"यक सद"य एवं "ी मधुसूदन साव"डया, माननीय लेखा सद"य SHRI RAVISH SOOD, HON’BLE JUDICIAL MEMBER AND SHRI MADHUSUDAN SAWDIA HON’BLE ACCOUNTANT MEMBER आयकरअपीलसं./I.T.A. No.1363/Hyd/2025 ("नधा"रणवष"/ Assessment Year: 2019-20) Bilwa Infrastructure Limited, VS. Income Tax Officer, Hyderabad. Ward-1(1), PAN: AAECK3254B Hyderabad. (अपीलाथ"/ Appellant) (""यथ"/ Respondent) करदाताका""त"न"ध"व/ : Shri P. Murali Mohan Rao, CA Assessee Represented by राज"वका""त"न"ध"व/ : Shri AP Babu, Sr. AR (Hybrid Hearing)…

Pallapu Srinivasarao (HUF), Almasguda vs. ITO., Ward-9(1), Hyderabad

In the result, the appeal filed by the assessee is allowed in terms of our aforesaid observations

ITA 1586/HYD/2025[2020-21]Status: DisposedITAT Hyderabad16 Jan 2026AY 2020-21

Bench: SHRI RAVISH SOOD, HON'BLE (Judicial Member), SHRI MADHUSUDAN SAWDIA HON'BLE (Accountant Member)

Section 139(1)Section 144Section 147Section 148Section 148ASection 69A

…आयकर अपील"य अ"धकरण, हैदराबाद पीठ IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘A’ Bench, Hyderabad "ी रवीश सूद, माननीय "या"यक सद"य एवं "ी मधुसूदन साव"डया, माननीय लेखा सद"य SHRI RAVISH SOOD, HON’BLE JUDICIAL MEMBER AND SHRI MADHUSUDAN SAWDIA HON’BLE ACCOUNTANT MEMBER आयकरअपीलसं./I.T.A. No.1586/Hyd/2025 ("नधा"रणवष"/ Assessment Year: 2020-21) Pallappu Srinivasarao (HUF), VS. Income Tax Officer, Almasguda. Ward-9(1), PAN: AARHP5933Q Hyderabad. (अपीलाथ"/ Appellant) (""यथ"/ Respondent) करदाताका""त"न"ध"व/ : Shri Satya Sai GVSS, CA Assessee Represented by राज"वका""त"न"ध"व/ : Shri Sankar Pandi P, Sr.AR Department Repre…

Mohd Shoaib Ur Rahman, Hyderabad vs. Income Tax Officer, Ward-4(1), Hyderabad

In the result, the appeal filed by the assessee is allowed in terms of our aforesaid observations

ITA 1561/HYD/2025[2015-2016]Status: DisposedITAT Hyderabad16 Jan 2026AY 2015-2016

Bench: SHRI RAVISH SOOD, HON'BLE (Judicial Member), SHRI MADHUSUDAN SAWDIA HON'BLE (Accountant Member)

Section 147Section 148Section 148ASection 149Section 69A

…आयकर अपील"य अ"धकरण, हैदराबाद पीठ IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘A’ Bench, Hyderabad "ी रवीश सूद, माननीय "या"यक सद"य एवं "ी मधुसूदन साव"डया, माननीय लेखा सद"य SHRI RAVISH SOOD, HON’BLE JUDICIAL MEMBER AND SHRI MADHUSUDAN SAWDIA HON’BLE ACCOUNTANT MEMBER आयकरअपीलसं./I.T.A. No.1561/Hyd/2025 ("नधा"रणवष"/ Assessment Year: 2015-16) Mohd. Shoaib UR Rahman, VS. Income Tax Officer, Hyderabad. Ward-4(1), PAN: BDZPR0279K Hyderabad. (अपीलाथ"/ Appellant) (""यथ"/ Respondent) करदाताका""त"न"ध"व/ : Shri Akshay Surana, CA Assessee Represented by राज"वका""त"न"ध"व/ : Shri S. Arun Kumar, Sr. AR Department Represented…

Thilak Babu Boppana, Chittor vs. Income Tax Officer, Ward-1(1), Tirupati

In the result, the appeal filed by the assessee is allowed in terms of our aforesaid observations

ITA 1628/HYD/2025[2020-21]Status: DisposedITAT Hyderabad09 Jan 2026AY 2020-21

Bench: Shri Manjunatha G. (Accountant Member), Shri Ravish Sood (Judicial Member)

For Appellant: Shri M.M. Shabid SameerFor Respondent: Shri K. Vinoth Kannan, Sr
Section 144Section 147Section 148Section 148A

…आयकर अपीलीय अिधकरण, हैदराबाद पीठ IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘B’ Bench, Hyderabad Before Shri Manjunatha G., Accountant Member and Shri Ravish Sood, Judicial Member आ.अपी.सं /ITA No.1628/Hyd/2025 (िनधा"रण वष"/Assessment Year: 2020-21) Thilak Babu Boppana, Vs. Income Tax Officer, Chittor. Ward-1(1), PAN: AMJPB4063B Tirupati. (Appellant) (Respondent) िनधा""रती "ारा/Assessee by: Shri M.M. Shabid Sameer, Advocate राज" व "ारा/Revenue by: Shri K. Vinoth Kannan, Sr. AR सुनवाई की तारीख/Date of Hearing: 06/01/2026 घोषणा की तारीख/Date of 09/01/2026 Pronouncement: आदेश / ORDER PER. RAVISH SOOD, J.M: Th…

The Ookal Farmers Service Cooperative Society Limited, Warangal vs. ITO., Ward-1, Warangal

In the result, all three appeals of the assesssee, i

ITA 1145/HYD/2025[2018-19]Status: DisposedITAT Hyderabad24 Dec 2025AY 2018-19

Bench: SHRI RAVISH SOOD, HON'BLE (Judicial Member), SHRI MADHUSUDAN SAWDIA HON'BLE (Accountant Member)

Section 147Section 148Section 148ASection 80PSection 80P(2)(d)

…आयकर अपील"य अ"धकरण, हैदराबाद पीठ IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘A’ Bench, Hyderabad "ी रवीश सूद, माननीय "या"यक सद"य एवं "ी मधुसूदन साव"डया, माननीय लेखा सद"य SHRI RAVISH SOOD, HON’BLE JUDICIAL MEMBER AND SHRI MADHUSUDAN SAWDIA HON’BLE ACCOUNTANT MEMBER आयकरअपीलसं./I.T.A. No.1143/Hyd/2025 ("नधा"रणवष"/ Assessment Year:2015-16) The Ookal Farmers Service VS. ITO, Cooperative Society Limited, Ward-1, Warangal. Warangal. PAN: AACAT0993J (अपीलाथ"/ Appellant) (""यथ"/ Respondent) आयकरअपीलसं./I.T.A. No.1144/Hyd/2025 ("नधा"रणवष"/ Assessment Year: 2016-17) The Ookal Farmers Service VS. ITO, Cooperative Societ…

The Ookal Farmers Service Cooperative Society Limited, Warangal vs. ITO., Ward-1, Warangal

In the result, all three appeals of the assesssee, i

ITA 1144/HYD/2025[2016-17]Status: DisposedITAT Hyderabad24 Dec 2025AY 2016-17

Bench: SHRI RAVISH SOOD, HON'BLE (Judicial Member), SHRI MADHUSUDAN SAWDIA HON'BLE (Accountant Member)

Section 147Section 148Section 148ASection 80PSection 80P(2)(d)

…आयकर अपील"य अ"धकरण, हैदराबाद पीठ IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘A’ Bench, Hyderabad "ी रवीश सूद, माननीय "या"यक सद"य एवं "ी मधुसूदन साव"डया, माननीय लेखा सद"य SHRI RAVISH SOOD, HON’BLE JUDICIAL MEMBER AND SHRI MADHUSUDAN SAWDIA HON’BLE ACCOUNTANT MEMBER आयकरअपीलसं./I.T.A. No.1143/Hyd/2025 ("नधा"रणवष"/ Assessment Year:2015-16) The Ookal Farmers Service VS. ITO, Cooperative Society Limited, Ward-1, Warangal. Warangal. PAN: AACAT0993J (अपीलाथ"/ Appellant) (""यथ"/ Respondent) आयकरअपीलसं./I.T.A. No.1144/Hyd/2025 ("नधा"रणवष"/ Assessment Year: 2016-17) The Ookal Farmers Service VS. ITO, Cooperative Societ…

The Ookal Farmers Service Cooperative Society Limited, Warangal vs. ITO., Ward-1, Warangal

In the result, all three appeals of the assesssee, i

ITA 1143/HYD/2025[2015-16]Status: DisposedITAT Hyderabad24 Dec 2025AY 2015-16

Bench: SHRI RAVISH SOOD, HON'BLE (Judicial Member), SHRI MADHUSUDAN SAWDIA HON'BLE (Accountant Member)

Section 147Section 148Section 148ASection 80PSection 80P(2)(d)

…आयकर अपील"य अ"धकरण, हैदराबाद पीठ IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘A’ Bench, Hyderabad "ी रवीश सूद, माननीय "या"यक सद"य एवं "ी मधुसूदन साव"डया, माननीय लेखा सद"य SHRI RAVISH SOOD, HON’BLE JUDICIAL MEMBER AND SHRI MADHUSUDAN SAWDIA HON’BLE ACCOUNTANT MEMBER आयकरअपीलसं./I.T.A. No.1143/Hyd/2025 ("नधा"रणवष"/ Assessment Year:2015-16) The Ookal Farmers Service VS. ITO, Cooperative Society Limited, Ward-1, Warangal. Warangal. PAN: AACAT0993J (अपीलाथ"/ Appellant) (""यथ"/ Respondent) आयकरअपीलसं./I.T.A. No.1144/Hyd/2025 ("नधा"रणवष"/ Assessment Year: 2016-17) The Ookal Farmers Service VS. ITO, Cooperative Societ…

Krishnaveni Kokkula, Hyderabad vs. ITO., Ward-9(1), Hyderabad

In the result, the appeal filed by the assessee is allowed in terms of our aforesaid observations

ITA 558/HYD/2025[2016-17]Status: DisposedITAT Hyderabad17 Dec 2025AY 2016-17

Bench: Us:

Section 147Section 69A

…आयकर अपील"य अ"धकरण, हैदराबाद पीठ IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘SMC’ Bench, Hyderabad "ी रवीश सूद, माननीय "या"यक सद"य एवं "ी मधुसूदन साव"डया, माननीय लेखा सद"य SHRI RAVISH SOOD, HON’BLE JUDICIAL MEMBER AND SHRI MADHUSUDAN SAWDIA HON’BLE ACCOUNTANT MEMBER आयकरअपीलसं./I.T.A. No. 558/Hyd/2025 ("नधा"रणवष"/ Assessment Year:2016-17) Krishnaveni Kokkula, VS. Income Tax Officer, Hyderabad. Ward-9(1), PAN: CYXPK8722Q Hyderabad. (अपीलाथ"/ Appellant) (""यथ"/ Respondent) करदाताका""त"न"ध"व/ : Shri Kumar Pal Tated, CA Assessee Represented by राज"वका""त"न"ध"व/ : Shri T. Venkanna, Sr. AR Department Represented b…

Dileep Kumar Sakamuri Chenchu Venkata, Srikalahasti vs. Income-Tax Officer, Ward-1(3), Tirupati

In the result, the appeal filed by the assessee is allowed in terms of our aforesaid observations

ITA 1615/HYD/2025[AY 2015-16]Status: DisposedITAT Hyderabad10 Dec 2025

Bench: Us:

Section 147Section 148Section 148ASection 234CSection 23BSection 250Section 69A

…आयकर अपील"य अ"धकरण, हैदराबाद पीठ IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘B’ Bench, Hyderabad "ी रवीश सूद, माननीय "या"यक सद"य एवं "ी मधुसूदन साव"डया, माननीय लेखा सद"य SHRI RAVISH SOOD, HON’BLE JUDICIAL MEMBER AND SHRI MADHUSUDAN SAWDIA HON’BLE ACCOUNTANT MEMBER आयकरअपीलसं./I.T.A. No.1615/Hyd/2025 ("नधा"रणवष"/ Assessment Year: 2015-16) Dileep Kumar Sakamuri VS. Income Tax Officer, Chenchu Venkata, Ward-1(3), Srikalahasti. Tirupati. PAN: ABMPD8319E (अपीलाथ"/ Appellant) (""यथ"/ Respondent) करदाताका""त"न"ध"व/ : Shri Abhiroo Bhargav, CA Assessee Represented by राज"वका""त"न"ध"व/ : Shri Waseem UR Rehman, Sr. AR…

Venkata Rama Krishnam Raju Chintalapati, Hyderabad vs. DCIT., Circle 8(1), Hyderabad

In the result, the appeal filed by the assessee is allowed in terms of our aforesaid observations

ITA 144/HYD/2025[2019-20]Status: DisposedITAT Hyderabad10 Dec 2025AY 2019-20

Bench: Us.

Section 144Section 147Section 148Section 148ASection 151ASection 68

…आयकर अपील"य अ"धकरण, हैदराबाद पीठ IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘B’ Bench, Hyderabad "ी रवीश सूद, माननीय "या"यक सद"य एवं "ी मधुसूदन साव"डया, माननीय लेखा सद"य SHRI RAVISH SOOD, HON’BLE JUDICIAL MEMBER AND SHRI MADHUSUDAN SAWDIA HON’BLE ACCOUNTANT MEMBER आयकरअपीलसं./I.T.A. No.144/Hyd/2025 ("नधा"रणवष"/ Assessment Year: 2019-20) Venkata Rama Krishnam Raju VS. Deputy Commissioner of Income Chintalapati, Tax, Circle-8(1), PAN:AFKPC3305H Hyderabad. (अपीलाथ"/ Appellant) (""यथ"/ Respondent) करदाताका""त"न"ध"व/ : Shri KA Sai Prasad, CA & CA P. Yashodhan Assessee Represented by राज"वका""त"न"ध"व/ : Shri Wasee…

Manikumari Samanchi, Zaheerabad vs. Income Tax Officer, Ward-1, Sangareddy

In the result, the appeal filed by the assessee is allowed in terms of our aforesaid observations

ITA 1345/HYD/2025[2016-17]Status: DisposedITAT Hyderabad10 Dec 2025AY 2016-17

Bench: SHRI RAVISH SOOD, HON’BLE (Judicial Member), SHRI MADHUSUDAN SAWDIA HON'BLE (Accountant Member)

Section 147Section 148Section 148ASection 14BSection 69A

…आयकर अपील"य अ"धकरण, हैदराबाद पीठ IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘B’ Bench, Hyderabad "ी रवीश सूद, माननीय "या"यक सद"य एवं "ी मधुसूदन साव"डया, माननीय लेखा सद"य SHRI RAVISH SOOD, HON’BLE JUDICIAL MEMBER AND SHRI MADHUSUDAN SAWDIA HON’BLE ACCOUNTANT MEMBER आयकरअपीलसं./I.T.A. No.1344/Hyd/2025 ("नधा"रणवष"/ Assessment Year:2015-16) Manikumari Samanchi, VS. Income Tax Officer, Zaheerabad. Ward-1, PAN: CKPPS3895A Sangareddy. (अपीलाथ"/ Appellant) (""यथ"/ Respondent) आयकरअपीलसं./I.T.A. No.1345/Hyd/2025 ("नधा"रणवष"/ Assessment Year:2016-17) Manikumari Samanchi, VS. Income Tax Officer, Zaheerabad. Ward-1, PAN:…

Manikumari Samanchi, Zaheerabad vs. Income Tax Officer, Ward-1, Sangareddy

In the result, the appeal filed by the assessee is allowed in terms of our aforesaid observations

ITA 1344/HYD/2025[2015-16]Status: DisposedITAT Hyderabad10 Dec 2025AY 2015-16

Bench: SHRI RAVISH SOOD, HON’BLE (Judicial Member), SHRI MADHUSUDAN SAWDIA HON'BLE (Accountant Member)

Section 147Section 148Section 148ASection 14BSection 69A

…आयकर अपील"य अ"धकरण, हैदराबाद पीठ IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘B’ Bench, Hyderabad "ी रवीश सूद, माननीय "या"यक सद"य एवं "ी मधुसूदन साव"डया, माननीय लेखा सद"य SHRI RAVISH SOOD, HON’BLE JUDICIAL MEMBER AND SHRI MADHUSUDAN SAWDIA HON’BLE ACCOUNTANT MEMBER आयकरअपीलसं./I.T.A. No.1344/Hyd/2025 ("नधा"रणवष"/ Assessment Year:2015-16) Manikumari Samanchi, VS. Income Tax Officer, Zaheerabad. Ward-1, PAN: CKPPS3895A Sangareddy. (अपीलाथ"/ Appellant) (""यथ"/ Respondent) आयकरअपीलसं./I.T.A. No.1345/Hyd/2025 ("नधा"रणवष"/ Assessment Year:2016-17) Manikumari Samanchi, VS. Income Tax Officer, Zaheerabad. Ward-1, PAN:…

Siva Sankara Reddy Tunga, Hyderabad vs. ITO., Ward - 14(1), Hyderabad

In the result, the appeal filed by the assessee is allowed in terms of our aforesaid observations

ITA 1060/HYD/2025[2016-17]Status: DisposedITAT Hyderabad10 Dec 2025AY 2016-17

Bench: Us:

Section 147Section 148Section 148ASection 69A

…आयकर अपील"य अ"धकरण, हैदराबाद पीठ IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘B’ Bench, Hyderabad "ी रवीश सूद, माननीय "या"यक सद"य एवं "ी मधुसूदन साव"डया, माननीय लेखा सद"य SHRI RAVISH SOOD, HON’BLE JUDICIAL MEMBER AND SHRI MADHUSUDAN SAWDIA HON’BLE ACCOUNTANT MEMBER आयकरअपीलसं./I.T.A. No.1060/Hyd/2025 ("नधा"रणवष"/ Assessment Year: 2016-17) Siva Sankara Reddy Tunga, VS. Income Tax Officer, Hyderabad. Ward-14(1), PAN: APIPT1664C Hyderabad. (अपीलाथ"/ Appellant) (""यथ"/ Respondent) करदाताका""त"न"ध"व/ : Shri K.A. Sai Prasad, CA Assessee Represented by राज"वका""त"न"ध"व/ : Dr. Sachin Kumar, Sr. AR Department Represen…

Pankaj Kumar Mittal, Dholpur vs. Income Tax Officer Ward 4 Bharatpur, Bharatpur

In the result, stands allowed

ITA 393/JPR/2025[2018-2019]Status: DisposedITAT Jaipur24 Sept 2025AY 2018-2019
For Appellant: Shri Rahul Pandya, AdvFor Respondent: Shri Gautam Singh Choudhary, JCIT
Section 144Section 144ASection 148Section 271ASection 44A

…आयकर अपीलीय अधिकरण, जयपुर न्यायपीठ, जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”SMC” JAIPUR डा० एस. सीतालक्ष्मी, न्यायिक सदस्य एवं श्री राठौड़ कमलेश जयन्तभाई, लेखा सदस्य के समक्ष BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM आयकर अपील सं. / ITA. No. 393/JPR/2025 निर्धारण वर्ष / Assessment Years : 2018-19 Shri Pankaj Kumar Mittal 11, Near AVM School, Main Market Maniya, Dholpur. बनाम Vs. The ITO, Ward-4, Bharatpur. स्थायी लेखा सं./ जीआईआर सं./PAN/GIR No.: APXPM0304B अपीलार्थी / Appellant प्रत्यर्थी / Respondent निर्धारिती की ओर से / Assessee by : Shri Rahul Pandya, Adv. राजस…