Varun Resources Ltd. v. ITO

164 Taxmann.com 748Reported decision2024#19416 most cited
4

judgments rely on this decision, according to BharatTax’s citation analysis of 331,145 Indian tax judgments — from 2025 to 2025.

Sections most often in play

Section 178(6)Section 253(3)Section 14Section 2016Section 33(5)Section 14 of IBC CodeSection 142(1)Section 143(3)

Issues it is cited on

section 178(6)going concernsection 253(3)section 17rule of consistencycondonation of delayappeal before the tribunalpersoncompanysection 14nfacinterest

Judgments citing Varun Resources Ltd. v. ITO

Gayatri Projects Limited, Hyderabad vs. DCIT., Circle-2(1), Hyderabad

In the result, these three appeals of the Assessee are allowed for statistical purposes

ITA 1113/HYD/2025[2021-22]Status: DisposedITAT Hyderabad10 Dec 2025AY 2021-22

Bench: Shri Vijay Pal Rao & Shri Manjunatha G.आ.अपी.सं /Ita Nos.1111, 1112 & 1113/Hyd/2025 Assessment Years 2018-2019, 2020-2021 & 2021-2022 Gayatri Projects Limited, The Dcit, Hyderabad – 500 082. Vs. Circle-2(1), Telangana. Hyderabad – 500 084. Pan Aaacg8040K (Appellant) (Respondent) िनधा"रती "ारा /Assessee By: Sri S Rama Rao, Advocate राज" व "ारा /Revenue By: Ms. U Mini Chandran, Cit-Dr

For Appellant: Sri S Rama Rao, AdvocateFor Respondent: MS. U Mini Chandran, CIT-DR
Section 253(3)

…1 ITA.Nos.1111, 1112 and 1113/Hyd./2025 आयकर अपील"य अ"धकरण, हैदराबाद पीठ IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘A’ Bench, Hyderabad BEFORE SHRI VIJAY PAL RAO, VICE PRESIDENT AND SHRI MANJUNATHA G. ACCOUNTANT MEMBER आ.अपी.सं /ITA Nos.1111, 1112 & 1113/Hyd/2025 Assessment Years 2018-2019, 2020-2021 and 2021-2022 Gayatri Projects Limited, The DCIT, Hyderabad – 500 082. vs. Circle-2(1), Telangana. Hyderabad – 500 084. PAN AAACG8040K (Appellant) (Respondent) िनधा"रती "ारा /Assessee by: Sri S Rama Rao, Advocate राज" व "ारा /Revenue by: MS. U Mini Chandran, CIT-DR सुनवाई की तारीख/Date of hearing: 27.11.202…

Gayatri Projects Limited, Hyderabad vs. DCIT., Circle-2(1), Hyderabad

In the result, these three appeals of the Assessee are allowed for statistical purposes

ITA 1112/HYD/2025[2020-21]Status: DisposedITAT Hyderabad10 Dec 2025AY 2020-21

Bench: Shri Vijay Pal Rao & Shri Manjunatha G.आ.अपी.सं /Ita Nos.1111, 1112 & 1113/Hyd/2025 Assessment Years 2018-2019, 2020-2021 & 2021-2022 Gayatri Projects Limited, The Dcit, Hyderabad – 500 082. Vs. Circle-2(1), Telangana. Hyderabad – 500 084. Pan Aaacg8040K (Appellant) (Respondent) िनधा"रती "ारा /Assessee By: Sri S Rama Rao, Advocate राज" व "ारा /Revenue By: Ms. U Mini Chandran, Cit-Dr

For Appellant: Sri S Rama Rao, AdvocateFor Respondent: MS. U Mini Chandran, CIT-DR
Section 253(3)

…1 ITA.Nos.1111, 1112 and 1113/Hyd./2025 आयकर अपील"य अ"धकरण, हैदराबाद पीठ IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘A’ Bench, Hyderabad BEFORE SHRI VIJAY PAL RAO, VICE PRESIDENT AND SHRI MANJUNATHA G. ACCOUNTANT MEMBER आ.अपी.सं /ITA Nos.1111, 1112 & 1113/Hyd/2025 Assessment Years 2018-2019, 2020-2021 and 2021-2022 Gayatri Projects Limited, The DCIT, Hyderabad – 500 082. vs. Circle-2(1), Telangana. Hyderabad – 500 084. PAN AAACG8040K (Appellant) (Respondent) िनधा"रती "ारा /Assessee by: Sri S Rama Rao, Advocate राज" व "ारा /Revenue by: MS. U Mini Chandran, CIT-DR सुनवाई की तारीख/Date of hearing: 27.11.202…

Gayatri Projects Limited, Hyderabad vs. DCIT., Circle-2(1), Hyderabad

In the result, these three appeals of the Assessee are allowed for statistical purposes

ITA 1111/HYD/2025[2018-19]Status: DisposedITAT Hyderabad10 Dec 2025AY 2018-19

Bench: Shri Vijay Pal Rao & Shri Manjunatha G.आ.अपी.सं /Ita Nos.1111, 1112 & 1113/Hyd/2025 Assessment Years 2018-2019, 2020-2021 & 2021-2022 Gayatri Projects Limited, The Dcit, Hyderabad – 500 082. Vs. Circle-2(1), Telangana. Hyderabad – 500 084. Pan Aaacg8040K (Appellant) (Respondent) िनधा"रती "ारा /Assessee By: Sri S Rama Rao, Advocate राज" व "ारा /Revenue By: Ms. U Mini Chandran, Cit-Dr

For Appellant: Sri S Rama Rao, AdvocateFor Respondent: MS. U Mini Chandran, CIT-DR
Section 253(3)

…1 ITA.Nos.1111, 1112 and 1113/Hyd./2025 आयकर अपील"य अ"धकरण, हैदराबाद पीठ IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘A’ Bench, Hyderabad BEFORE SHRI VIJAY PAL RAO, VICE PRESIDENT AND SHRI MANJUNATHA G. ACCOUNTANT MEMBER आ.अपी.सं /ITA Nos.1111, 1112 & 1113/Hyd/2025 Assessment Years 2018-2019, 2020-2021 and 2021-2022 Gayatri Projects Limited, The DCIT, Hyderabad – 500 082. vs. Circle-2(1), Telangana. Hyderabad – 500 084. PAN AAACG8040K (Appellant) (Respondent) िनधा"रती "ारा /Assessee by: Sri S Rama Rao, Advocate राज" व "ारा /Revenue by: MS. U Mini Chandran, CIT-DR सुनवाई की तारीख/Date of hearing: 27.11.202…

Gayatri Projects Limited, Hyderabad vs. DCIT., Circle 2(1), Hyderabad

ITA 1110/HYD/2025[2016-17]Status: DisposedITAT Hyderabad24 Sept 2025AY 2016-17
For Appellant: Sri S. Rama Rao, Advocate For Revenue : Dr. Narendra Kumar Naik, CIT-DRFor Respondent: Dr. Narendra Kumar Naik, CIT-DR
Section 143(3)Section 147Section 148Section 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD “B” BENCH: HYDERABAD BEFORE SHRI VIJAY PAL RAO, VICE PRESIDENT AND SHRI MANJUNATHA G, ACCOUNTANT MEMBER ITA.No.1110/Hyd./2025 Assessment Years 2016-2017 Gayatri Projects Limited, Hyderabad 500 082. Telangana. PAN AAACG8040K (Appellant) vs. The DCIT, Circle-2(1), Hyderabad. (Respondent) For Assessee : Sri S. Rama Rao, Advocate For Revenue : Dr. Narendra Kumar Naik, CIT-DR Date of Hearing : 03.09.2025 Date of Pronouncement: 24.09.2025 ORDER PER MANJUNATHA G. : The above appeal has been filed by the assessee against the Order dated 12.09.2023 of the learned CIT(A)- Nati…