Telangana in Sri Venkataramana Reddy Patloola v. Deputy Commissioner of Income Tax, Circle 1(1), Hyderabad & Ors.

2024 SCC OnLine TS 1792Reported decision2024#10584 most cited
10

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2025 to 2026.

Sections most often in play

Section 144BSection 147Section 148Section 151ASection 148ASection 151Section 119Section 69

Issues it is cited on

section 151asection 119section 148afaceless assessmentincome escaping assessmentsection 148a(b)section 148a(d)section 151section 127search assessmentsection 144breopening of assessment

Judgments citing Telangana in Sri Venkataramana Reddy Patloola v. Deputy Commissioner of Income Tax, Circle 1(1), Hyderabad & Ors.

GURJIT SINGH,ROPAR vs. INCOME TAX OFFICER, RUPNAGAR

Appeal stand allowed accordingly

ITA 1175/CHANDI/2025[2019-20]Status: DisposedITAT Chandigarh13 Jan 2026AY 2019-20

Bench: Tribunal.

For Appellant: Sh. Shashi Kant Sharma (ITP) – Ld. ARFor Respondent: Sh. Vivek Vardhan (Addl. CIT) – Ld. Sr. DR
Section 144BSection 147Section 148Section 151ASection 69

…1 IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, CHANDIGARH PHYSICAL HEARING HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM आयकर अपील सं. / ITA No.1175/CHANDI/2025 (िनधा"रण वष" / Assessment Year: 2019-20) Shri Gurjit Singh ITO Village kakron, Krishanpura बनाम/ Vs. Kothi No. 234, Ropar Distt. Ropar, Rupnagar - 140103 Rupnagar, Punjab - 140124 "थायीलेखासं./जीआइआरसं./PAN/GIR No. CTBPS-7524-P (अपीलाथ"/Appellant) : (""थ" / Respondent) अपीलाथ"कीओरसे/ Appellant by : Sh. Shashi Kant Sharma (ITP) – Ld. AR ""थ"कीओरसे/Respondent by : Sh. Vivek Vardhan (Addl. CIT) – Ld. Sr. DR सुनवाईकीतारीख/Date of Hearing : 08-01-2026 घोषणाकीतार…

POOJA AGGARWAL,PANCHKULA vs. ACIT(CENTRAL) SHIMLA, SHIMLA

Appeal stand allowed in terms of our above order

ITA 1026/CHANDI/2025[2021-22]Status: DisposedITAT Chandigarh24 Nov 2025AY 2021-22

Bench: Hon’Ble Shri Rajpal Yadav & Hon’Ble Shri Manoj Kumar Aggarwal, Am आयकरअपीलसं./ Ita No.1026/Chandi/2025 (िनधा"रणवष" / Assessment Year: 2021-22) Ms. Pooja Aggarwal Acit Central बनाम/ Vs. House No.218,Sector-10 Shimla 171001 Panchkula – 134113 "ायीलेखासं./जीआइआरसं./Pan/Gir No. Abnpa-6660-N (अपीलाथ"/Appellant) : (""थ" / Respondent) अपीलाथ"कीओरसे/ Appellant By : Sh. Ajay Jain (Ca)A/W Shri Lovesh Bansal (Ca) – Ld. Ars ""थ"कीओरसे/Respondent By : Smt. Kusum Bansal (Cit) – Ld. Dr सुनवाईकीतारीख/Date Of Hearing : 15-09-2025 घोषणाकीतारीख /Date Of Pronouncement : 24/11/2025 आदेश / O R D E R Manoj Kumar Aggarwal () 1. Aforesaid Appeal By Assessee For Assessment Year (Ay) 2021-22 Arises Out Of An Order Of Learned Commissioner Of Income Tax (Appeals)-3, Gurgaon [Cit(A)] Dated 31-07-2025 In The Matter Of An Assessment Framed By Ld. Ao U/S 147 Of The Act On 12-03-2025. The Assessee Is Aggrieved By Confirmation Of Substantive Addition Of Rs.16.21 Lacs & Protective Addition Of Rs.10.95 Lacs. The Additions Stem From Search Action By The Department On Assessee-Group On 04-

For Appellant: Sh. Ajay Jain (CA)a/w Shri Lovesh BansalFor Respondent: Smt. Kusum Bansal (CIT) – Ld. DR
Section 127Section 144BSection 147Section 148Section 151A

…1 IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, CHANDIGARH HYBRID HEARING BEFORE HON’BLE SHRI RAJPAL YADAV, VICE PRESIDENT AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM आयकरअपीलसं./ ITA No.1026/CHANDI/2025 (िनधा"रणवष" / Assessment Year: 2021-22) Ms. Pooja Aggarwal ACIT Central बनाम/ Vs. House No.218,Sector-10 Shimla 171001 Panchkula – 134113 "ायीलेखासं./जीआइआरसं./PAN/GIR No. ABNPA-6660-N (अपीलाथ"/Appellant) : (""थ" / Respondent) अपीलाथ"कीओरसे/ Appellant by : Sh. Ajay Jain (CA)a/w Shri Lovesh Bansal (CA) – Ld. ARs ""थ"कीओरसे/Respondent by : Smt. Kusum Bansal (CIT) – Ld. DR सुनवाईकीतारीख/Date of Hearing : 15-09-202…

ANUP KUMAR AGGARWAL,PANCHKULA vs. ACIT(CENTRAL) SHIMLA, SHIMLA

Appeal stand allowed in terms of our above order

ITA 1019/CHANDI/2025[2021-22]Status: DisposedITAT Chandigarh24 Nov 2025AY 2021-22

Bench: Hon’Ble Shri Rajpal Yadav & Hon’Ble Shri Manoj Kumar Aggarwal, Am आयकरअपीलसं./ Ita No.1019/Chandi/2025 (िनधा"रणवष" / Assessment Year: 2021-22) Sh. Anup Kumar Aggarwal Acit (Central) बनाम/ Vs. House No.218,Sector-10 Shimla 171001 Panchkula – 134113 "ायीलेखासं./जीआइआरसं./Pan/Gir No. Adjpk-5842-L (अपीलाथ"/Appellant) : (""थ" / Respondent) अपीलाथ"कीओरसे/ Appellant By : Sh. Ajay Jain (Ca) A/W Shri Lovesh Bansal (Ca) – Ld. Ars ""थ"कीओरसे/Respondent By : Smt. Kusum Bansal (Cit) – Ld. Dr सुनवाईकीतारीख/Date Of Hearing : 15-09-2025 घोषणाकीतारीख /Date Of Pronouncement : 24/11/2025 आदेश / O R D E R Manoj Kumar Aggarwal () 1. Aforesaid Appeal By Assessee For Assessment Year (Ay) 2021-22 Arises Out Of An Order Of Learned Commissioner Of Income Tax (Appeals)-3, Gurgaon [Cit(A)] Dated 31-07-2025 In The Matter Of An Assessment Framed By Ld. Ao U/S 147 Of The Act On 12-03-2025. The Assessee Is Aggrieved By Confirmation Of Additions Of Rs.10.95 Lacs U/S 69 & Another Addition Of Rs.16.21 Lacs U/S 69A. The Additions Stem From Search Action By The Department On Assessee-Group On 04-

For Appellant: Sh. Ajay Jain (CA) a/w Shri Lovesh BansalFor Respondent: Smt. Kusum Bansal (CIT) – Ld. DR
Section 127Section 144BSection 147Section 148Section 151ASection 69Section 69A

…1 IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, CHANDIGARH HYBRID HEARING BEFORE HON’BLE SHRI RAJPAL YADAV, VICE PRESIDENT AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM आयकरअपीलसं./ ITA No.1019/CHANDI/2025 (िनधा"रणवष" / Assessment Year: 2021-22) Sh. Anup Kumar Aggarwal ACIT (Central) बनाम/ Vs. House No.218,Sector-10 Shimla 171001 Panchkula – 134113 "ायीलेखासं./जीआइआरसं./PAN/GIR No. ADJPK-5842-L (अपीलाथ"/Appellant) : (""थ" / Respondent) अपीलाथ"कीओरसे/ Appellant by : Sh. Ajay Jain (CA) a/w Shri Lovesh Bansal (CA) – Ld. ARs ""थ"कीओरसे/Respondent by : Smt. Kusum Bansal (CIT) – Ld. DR सुनवाईकीतारीख/Date of Hearing : 1…

ANUP KUMAR AGGARWAL,PANCHKULA vs. ACIT(CENTRAL) SHIMLA, SHIMLA

Appeal stand allowed in terms of our above order

ITA 1018/CHANDI/2025[2020-21]Status: DisposedITAT Chandigarh24 Nov 2025AY 2020-21

Bench: SHRI RAJPAL YADAV (Vice President), SHRI MANOJ KUMAR AGGARWAL (Accountant Member)

For Appellant: Sh. Ajay Jain (CA)a/w Shri Lovesh BansalFor Respondent: Smt. Kusum Bansal (CIT) – Ld. DR
Section 127Section 144BSection 147Section 148Section 151ASection 69A

…1 IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, CHANDIGARH HYBRID HEARING BEFORE HON’BLE SHRI RAJPAL YADAV, VICE PRESIDENT AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM आयकरअपीलसं./ ITA No.1018/CHANDI/2025 (िनधा"रणवष" / Assessment Year: 2020-21) Sh. Anup Kumar Aggarwal ACIT (Central) बनाम/ Vs. House No.218,Sector-10 Shimla 171001 Panchkula – 134113 "ायीलेखासं./जीआइआरसं./PAN/GIR No. ADJPK-5842-L (अपीलाथ"/Appellant) : (""थ" / Respondent) अपीलाथ"कीओरसे/ Appellant by : Sh. Ajay Jain (CA)a/w Shri Lovesh Bansal (CA) – Ld. ARs ""थ"कीओरसे/Respondent by : Smt. Kusum Bansal (CIT) – Ld. DR सुनवाईकीतारीख/Date of Hearing : 15…

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE 2(2), CHENNAI, CHENNAI vs. SOUTHERN AGRIFURANE INDUSTRIES PVT LTD, CHENNAI

In the result, the the appeals filed by the assessee is allowed and the assessee is allowed and the

ITA 1612/CHNY/2025[2018-19]Status: DisposedITAT Chennai21 Nov 2025AY 2018-19

Bench: Shri Aby T. Varkey & Shri Amitabh Shukla

For Appellant: Mr. N. Arjun Raj, AdvocateFor Respondent: Mrs. C. Yamuna, CIT &
Section 147Section 148Section 148ASection 151Section 151A

…45, 1546 & 1549/Chny/2025 (AYs 2017 2017-18 to 2019-20) & ITA Nos.1611 & ITA Nos.1611 & 1612 /Chny/2025 (AYs 2017 (AYs 2017-18 & 2018-19) Southern Agrifurane Industries Pvt. Ltd. M/s. Southern Agrifurane Industries Pvt :: 13 :: Circle-1(1), Hyderabad & Ors. [2024 SCC OnLine TS 1792] was pleased Hyderabad & Ors. [2024 SCC OnLine TS 1792] was pleased Hyderabad & Ors. [2024 SCC OnLine TS 1792] was pleased to repel the same by inter alia observing at para 9 ".............that the to repel the same by inter alia observing at para 9 ".............that the to repel the same by inter alia observing at para 9 "..........…

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE 2(2), CHENNAI, CHENNAI vs. SOUTHERN AGRIFURANE INDUSTRIES PVT LTD, CHENNAI

In the result, the the appeals filed by the assessee is allowed and the assessee is allowed and the

ITA 1611/CHNY/2025[2017-18]Status: DisposedITAT Chennai21 Nov 2025AY 2017-18

Bench: Shri Aby T. Varkey & Shri Amitabh Shukla

For Appellant: Mr. N. Arjun Raj, AdvocateFor Respondent: Mrs. C. Yamuna, CIT &
Section 147Section 148Section 148ASection 151Section 151A

…45, 1546 & 1549/Chny/2025 (AYs 2017 2017-18 to 2019-20) & ITA Nos.1611 & ITA Nos.1611 & 1612 /Chny/2025 (AYs 2017 (AYs 2017-18 & 2018-19) Southern Agrifurane Industries Pvt. Ltd. M/s. Southern Agrifurane Industries Pvt :: 13 :: Circle-1(1), Hyderabad & Ors. [2024 SCC OnLine TS 1792] was pleased Hyderabad & Ors. [2024 SCC OnLine TS 1792] was pleased Hyderabad & Ors. [2024 SCC OnLine TS 1792] was pleased to repel the same by inter alia observing at para 9 ".............that the to repel the same by inter alia observing at para 9 ".............that the to repel the same by inter alia observing at para 9 "..........…

SOTHERN AGRIFURANE INDUSTRIES PVT. LTD.,CHENNAI vs. ACIT, CENTRAL CIRCLE-2(2), CHENNAI

In the result, the the appeals filed by the assessee is allowed and the assessee is allowed and the

ITA 1547/CHNY/2025[2018-19]Status: DisposedITAT Chennai21 Nov 2025AY 2018-19

Bench: Shri Aby T. Varkey & Shri Amitabh Shukla

For Appellant: Mr. N. Arjun Raj, AdvocateFor Respondent: Mrs. C. Yamuna, CIT &
Section 147Section 148Section 148ASection 151Section 151A

…45, 1546 & 1549/Chny/2025 (AYs 2017 2017-18 to 2019-20) & ITA Nos.1611 & ITA Nos.1611 & 1612 /Chny/2025 (AYs 2017 (AYs 2017-18 & 2018-19) Southern Agrifurane Industries Pvt. Ltd. M/s. Southern Agrifurane Industries Pvt :: 13 :: Circle-1(1), Hyderabad & Ors. [2024 SCC OnLine TS 1792] was pleased Hyderabad & Ors. [2024 SCC OnLine TS 1792] was pleased Hyderabad & Ors. [2024 SCC OnLine TS 1792] was pleased to repel the same by inter alia observing at para 9 ".............that the to repel the same by inter alia observing at para 9 ".............that the to repel the same by inter alia observing at para 9 "..........…

SOUTHERN AGRIFURANE INDUSTRIES PVT. LTD.,CHENNAI vs. ACIT, CENTRAL CIRCLE-2(2), CHENNAI

In the result, the the appeals filed by the assessee is allowed and the assessee is allowed and the

ITA 1546/CHNY/2025[2018-19]Status: DisposedITAT Chennai21 Nov 2025AY 2018-19

Bench: Shri Aby T. Varkey & Shri Amitabh Shukla

For Appellant: Mr. N. Arjun Raj, AdvocateFor Respondent: Mrs. C. Yamuna, CIT &
Section 147Section 148Section 148ASection 151Section 151A

…45, 1546 & 1549/Chny/2025 (AYs 2017 2017-18 to 2019-20) & ITA Nos.1611 & ITA Nos.1611 & 1612 /Chny/2025 (AYs 2017 (AYs 2017-18 & 2018-19) Southern Agrifurane Industries Pvt. Ltd. M/s. Southern Agrifurane Industries Pvt :: 13 :: Circle-1(1), Hyderabad & Ors. [2024 SCC OnLine TS 1792] was pleased Hyderabad & Ors. [2024 SCC OnLine TS 1792] was pleased Hyderabad & Ors. [2024 SCC OnLine TS 1792] was pleased to repel the same by inter alia observing at para 9 ".............that the to repel the same by inter alia observing at para 9 ".............that the to repel the same by inter alia observing at para 9 "..........…

SOUTHERN AGRIFURANE INDUSTRIES PVT. LTD.,CHENNAI vs. ACIT, CENTRAL CIRCLE-2(2), CHENNAI

In the result, the the appeals filed by the assessee is allowed and the assessee is allowed and the

ITA 1545/CHNY/2025[2017-18]Status: DisposedITAT Chennai21 Nov 2025AY 2017-18

Bench: Shri Aby T. Varkey & Shri Amitabh Shukla

For Appellant: Mr. N. Arjun Raj, AdvocateFor Respondent: Mrs. C. Yamuna, CIT &
Section 147Section 148Section 148ASection 151Section 151A

…45, 1546 & 1549/Chny/2025 (AYs 2017 2017-18 to 2019-20) & ITA Nos.1611 & ITA Nos.1611 & 1612 /Chny/2025 (AYs 2017 (AYs 2017-18 & 2018-19) Southern Agrifurane Industries Pvt. Ltd. M/s. Southern Agrifurane Industries Pvt :: 13 :: Circle-1(1), Hyderabad & Ors. [2024 SCC OnLine TS 1792] was pleased Hyderabad & Ors. [2024 SCC OnLine TS 1792] was pleased Hyderabad & Ors. [2024 SCC OnLine TS 1792] was pleased to repel the same by inter alia observing at para 9 ".............that the to repel the same by inter alia observing at para 9 ".............that the to repel the same by inter alia observing at para 9 "..........…

JAYARAMAN RUDRASEKAR,VELLORE vs. DCIT, CENTRAL CIRCLE-1(4), CHENNAI

In the result, appeal filed by the assessee is allowed

ITA 1142/CHNY/2025[2018-19]Status: DisposedITAT Chennai04 Sept 2025AY 2018-19

Bench: Shri Aby T. Varkey & Shri Amitabh Shukla

For Appellant: Mr.N. Arjun Raj, AdvocateFor Respondent: Ms.Anitha, Addl.CIT
Section 144BSection 147Section 148Section 148ASection 151Section 151A

…ny reconsideration 16. In the above context, Mr. Mistry has also drawn our attention to the decision of the Division Bench of the High Court of Telangana in Sri Venkataramana Reddy Patloola v. Deputy Commissioner of Income Tax, Circle 1(1), Hyderabad & Ors. (2024 SCC OnLine TS 1792) to contend that such decision fortifies the view taken by us in CapitalG LP (supra) to submit that such decision takes a similar view, when an identical issue had fallen for consideration of the Division Bench of the High Court of Telangana, namely, whether the show-cause notice issued under section 148 of the Act in matters relating…