Vidya Shankar Jaiswal v. CIT

CHELLA KRISHNA VANI,NIZAMABAD vs. ITO, WARD-1, NIZAMABAD

In the result, the appeal of the assessee is allowed for statistical purposes

Bench: Shri Ravish Sooda N D Shri Madhusudan Sawdiaआ.अपी.सं /Ita No.2145/Hyd/2025 (िनधा"रण वष"/Assessment Year: 2016-17) Smt. Chella Krishna Vani Vs. Income Tax Officer Nizamabad Ward 1 Pan:Cbcpk5957R Nizamabad (Appellant) (Respondent) िनधा""रती "ारा/Assessee By: Shri Villa Mouli Mani Kumar, Ca राज" व "ारा/Revenue By:: Shri D. Praveen, Sr. Ar सुनवाई की तारीख/Date Of Hearing: 26/03/2026 घोषणा की तारीख/Pronouncement: 30/03/2026 आदेश/Order Per Madhusudan Sawdia, A.M.:

…आयकर अपील"य अ"धकरण, हैदराबाद पीठ IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘ DB-A ‘ Bench, Hyderabad "ी रिवश सूद,"ाियक सद" एवं "ी मधुसूदन साविड़या लेखा सद" सम" | Before Shri Ravish Sood, Judicial Member A N D Shri Madhusudan Sawdia, Accountant Member आ.अपी.सं /ITA No.2145/Hyd/2025 (िनधा"रण वष"/Assessment Year: 2016-17) Smt. Chella Krishna Vani Vs. Income Tax Officer NIZAMABAD Ward 1 PAN:CBCPK5957R Nizamabad (Appellant) (Respondent) िनधा""रती "ारा/Assessee by: Shri Villa Mouli Mani Kumar, CA राज" व "ारा/Revenue by:: Shri D. Praveen, Sr. AR सुनवाई की तारीख/Date of hearing: 26/03/2026 घोषणा की तारीख/Pronounc…

INDIS CENTRAL PARK PROPERITIES PRIVATE LIMITED,HYDERABAD vs. DCIT., CENTRAL CIRCLE-3(3), HYDERABAD

In the result, the appeal of the assessee is allowed for statistical purposes

Bench: SHRI VIJAY PAL RAO (Vice President), SHRI MADHUSUDAN SAWDIA (Accountant Member)

…आयकर अपील"य अ"धकरण, हैदराबाद पीठ IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘B’ Bench, Hyderabad "ी "वजय पाल राव, उपा" य" एवं "ी मधुसूदन साव"डया, लेखा सद" य के सम" । BEFORE SHRI VIJAY PAL RAO, VICE PRESIDENT AND SHRI MADHUSUDAN SAWDIA, ACCOUNTANT MEMBER आयकर अपीलसं./I.T.A. No.1180/Hyd/2025 ("नधा"रणवष"/ Assessment Year: 2018-19) Indis Central Park Properties Vs. DCIT, Private Limited, Central Circle-3(3), Hyderabad. Hyderabad. PAN: AADCI6566P (अपीलाथ"/ Appellant) (""यथ"/ Respondent) करदाताका""त"न"ध"व/ : Shri A. Rajesh, CA Assessee Represented by राज"वका""त"न"ध"व/ : Dr. Sachin Kumar, Sr. AR Department Represent…

LAGUSARI PEDDA SUNAKANNA,KURNOOL vs. DCIT., CENTRAL CIRCLE-3(3), HYDERABAD

In the result, appeal of the assessee is allowed for statistical purposes

Bench: SHRI VIJAY PAL RAO (Vice President), SHRI MADHUSUDAN SAWDIA (Accountant Member)

…आयकर अपील"य अ"धकरण, हैदराबाद पीठ IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘A’ Bench, Hyderabad "ी "वजय पाल राव, उपा" य" एवं "ी मधुसूदन साव"डया, लेखा सद" य के सम" । BEFORE SHRI VIJAY PAL RAO, VICE PRESIDENT AND SHRI MADHUSUDAN SAWDIA, ACCOUNTANT MEMBER आयकर अपीलसं./I.T.A. No.1172/Hyd/2025 ("नधा"रणवष"/ Assessment Year: 2022-23) Lagusari Peddasunkanna, Vs. DCIT, Kurnool. Central Circle-3(3), PAN: BPVPP6743L Hyderabad. (अपीलाथ"/ Appellant) (""यथ"/ Respondent) करदाताका""त"न"ध"व/ : Smt. Venkata Suseela, Advocate Assessee Represented by राज"वका""त"न"ध"व/ : Shri Mathivanan S A, Sr. AR Department Represented by सुनव…

SHAIK AFSAR HUSSAIN,KURNOOL vs. ITO., WARD-1, KURNOOL

Bench: SHRI VIJAY PAL RAO (Vice President), SHRI MADHUSUDAN SAWDIA (Accountant Member)

…आयकर अपील"य अ"धकरण, हैदराबाद पीठ IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘B’ Bench, Hyderabad "ी "वजय पाल राव, उपा" य" एवं "ी मधुसूदन साव"डया, लेखा सद" य के सम" । BEFORE SHRI VIJAY PAL RAO, VICE PRESIDENT AND SHRI MADHUSUDAN SAWDIA, ACCOUNTANT MEMBER आ.अपी.सं /ITA No.1293/Hyd/2024 ("नधा"रण वष"/Asst. Year: 2011-12) Shaik Afsar Hussain, Vs. Income Tax Officer, Kurnool. Ward-1, PAN: ACJPH1042C Kurnool. (Appellant) (Respondent) "नधा"रती "वारा/Assessee by: Shri Mohd. Afzal, Advocate राज" व "वारा/Revenue by:: Dr. Sachin Kumar, Sr. AR सुनवाई क" तार"ख/Date of hearing: 05/02/2026 घोषणा क" तार"ख/Pronouncement: 11/0…

THALLA SRISAILAM GOUD,IBRAHIMPATNAM vs. INCOME TAX OFFICER, WARD 9(1), HYDERABAD

In the result, the appeal of the assessee in ITA No

Bench: Shri Ravish Sood & Shri Madhusudan Sawdia

…आयकर अपील"य अ"धकरण, हैदराबाद पीठ IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘A’ Bench, Hyderabad BEFORE SHRI RAVISH SOOD, JUDICIAL MEMBER AND SHRI MADHUSUDAN SAWDIA, ACCOUNTANT MEMBER आ.अपी.सं /ITA Nos.549 & 589/Hyd/2024 (िनधा"रण वष"/Assessment Years:2015-16 & 2013-14) 1. M/s. Desu Enterprises, Income Tax Officer, Vs. Ward-1, Ongole. Ongole (A.P.) PAN: AAGFD1940C 2. Thalla Srisailam Goud, Income Tax Officer, Ibrahimpatnam. Ward 9(1), Hyderabad. PAN : AITPG3044K (Appellants) (Respondents) िनधा"रती "ारा/Assessees by: Shri Sashank Dundu, Advocate राज" व "ारा/Revenue by: Ms. U. Mini Chandran, CIT-DR and…

DESU ENTERPRISES,ONGOLE vs. ITO., WARD-1, ONGOLE

In the result, the appeal of the assessee in ITA No

Bench: Shri Ravish Sood & Shri Madhusudan Sawdiaआ.अपी.सं / Ita Nos.549 & 589/Hyd/2024 (निर्धारण वर्ष/Assessment Years:2015-16 & 2013-14) 1. M/S. Desu Enterprises, Ongole (A.P.) Pan: Aagfd1940C 2. Thalla Srisailam Goud, Ibrahimpatnam. Pan: Αιτpg3044K (Appellants) Vs. Income Tax Officer, Ward-1, Ongole. Income Tax Officer, Ward 9(1), Hyderabad. (Respondents) निर्धारिती द्वारा / Assessees By: राजस्व द्वारा / Revenue By: Shri Sashank Dundu, Advocate Ms. U. Mini Chandran, Cit-Dr & Ms. Payal Gupta, Sr-Dr सुनवाई की तारीख / Date Of Hearing: 06/11/2025 घोषणा की तारीख / Pronouncement: 07/01/2026 आदेश/Order Per Madhusudan Sawdia, A.M.: These Appeals Are Filed By M/S. Desu Enterprises & Shri Thalla Srisailam Goud (“The Assessees”), Feeling Aggrieved By The Separate Orders Passed By The Learned Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre (Nfac), Delhi (“Ld. Cit(A)”), Dated 26.02.2024 & 09.04.2024 For The A.Ys. 2015-16 & 2013-14 Respectively. Since The Issues Involved In These Two Appeals Are Identical, They Are Heard Together & One Consolidated Order Is Being Passed For The Sake Of Convenience & Brevity.

…आयकर अपीलीय अधिकरण, हैदराबाद पीठ IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘A’ Bench, Hyderabad BEFORE SHRI RAVISH SOOD, JUDICIAL MEMBER AND SHRI MADHUSUDAN SAWDIA, ACCOUNTANT MEMBER आ.अपी.सं / ITA Nos.549 & 589/Hyd/2024 (निर्धारण वर्ष/Assessment Years:2015-16 & 2013-14) 1. M/s. Desu Enterprises, Ongole (A.P.) PAN: AAGFD1940C 2. Thalla Srisailam Goud, Ibrahimpatnam. PAN: ΑΙΤPG3044K (Appellants) Vs. Income Tax Officer, Ward-1, Ongole. Income Tax Officer, Ward 9(1), Hyderabad. (Respondents) निर्धारिती द्वारा / Assessees by: राजस्व द्वारा / Revenue by: Shri Sashank Dundu, Advocate Ms. U. Mini Chandran, CIT-DR a…

KRISHNAKUMAR MANDA,MEDCHAL vs. DCIT., CIRCLE-12(1), HYDERABAD

Bench: Shri Ravish Sooda N D Shri Madhusudan Sawdiaआ.अपी.सं /Ita Nos. 1016 & 1017/Hyd/2025 (िनधा"रण वष"/Assessment Years: 2021-22) Shri Krishnakumar Manda, Vs. Deputy Commissioner Of Medchal Income Tax Pan:Bmspm9739D Circle 12(1) Hyderabad (Appellant) (Respondent) िनधा""रती "ारा/Assessee By: Shri Phaneendra Nag, Ca राज" व "ारा/Revenue By:: Shri S. Arun Kumar, Sr. Dr सुनवाई की तारीख/Date Of Hearing: 11/12/2025 घोषणा की तारीख/Pronouncement: 19/12/2025 आदेश/Order Per Madhusudan Sawdia, A.M.:

…ITA Nos 1016 and 1017 of 2025 Krishnakumar Manda आयकर अपील"य अ"धकरण, हैदराबाद पीठ IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘ A ‘ Bench, Hyderabad "ी रिवश सूद,"ाियक सद" एवं "ी मधुसूदन साविड़या लेखा सद" सम" | Before Shri Ravish Sood, Judicial Member A N D Shri Madhusudan Sawdia, Accountant Member आ.अपी.सं /ITA Nos. 1016 & 1017/Hyd/2025 (िनधा"रण वष"/Assessment Years: 2021-22) Shri Krishnakumar Manda, Vs. Deputy Commissioner of MEDCHAL Income Tax PAN:BMSPM9739D Circle 12(1) Hyderabad (Appellant) (Respondent) िनधा""रती "ारा/Assessee by: Shri Phaneendra Nag, CA राज" व "ारा/Revenue by:: Shri S. Arun Kumar, Sr…

KRISHNAKUMAR MANDA,MEDCHAL vs. DCIT., CIRCLE-12(1), HYDERABAD

Bench: Shri Ravish Sooda N D Shri Madhusudan Sawdiaआ.अपी.सं /Ita Nos. 1016 & 1017/Hyd/2025 (िनधा"रण वष"/Assessment Years: 2021-22) Shri Krishnakumar Manda, Vs. Deputy Commissioner Of Medchal Income Tax Pan:Bmspm9739D Circle 12(1) Hyderabad (Appellant) (Respondent) िनधा""रती "ारा/Assessee By: Shri Phaneendra Nag, Ca राज" व "ारा/Revenue By:: Shri S. Arun Kumar, Sr. Dr सुनवाई की तारीख/Date Of Hearing: 11/12/2025 घोषणा की तारीख/Pronouncement: 19/12/2025 आदेश/Order Per Madhusudan Sawdia, A.M.:

…ITA Nos 1016 and 1017 of 2025 Krishnakumar Manda आयकर अपील"य अ"धकरण, हैदराबाद पीठ IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘ A ‘ Bench, Hyderabad "ी रिवश सूद,"ाियक सद" एवं "ी मधुसूदन साविड़या लेखा सद" सम" | Before Shri Ravish Sood, Judicial Member A N D Shri Madhusudan Sawdia, Accountant Member आ.अपी.सं /ITA Nos. 1016 & 1017/Hyd/2025 (िनधा"रण वष"/Assessment Years: 2021-22) Shri Krishnakumar Manda, Vs. Deputy Commissioner of MEDCHAL Income Tax PAN:BMSPM9739D Circle 12(1) Hyderabad (Appellant) (Respondent) िनधा""रती "ारा/Assessee by: Shri Phaneendra Nag, CA राज" व "ारा/Revenue by:: Shri S. Arun Kumar, Sr…

PUSA NANDA KUMAR,HYDERABAD vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE3-(1), HYDERABAD

In the result, appeal of the Assessee is allowed for statistical purposes

Bench: Shri Vijay Pal Rao & Shri Madhusudan Sawdiaआ.अपी.सं /Ita No.154/Hyd/2021 (िनधा"रण वष"/Assessment Year 2007-2008) Sri Pusa Nanda Kumar, The Dcit, Hyderabad - 500001. Central Circle-3(1), Vs. Hyderabad – 500 004. Pan Acupp6100E (Appellant) (Respondent) िनधा"रती "ारा /Assessee By: Ca P Murali Mohan Rao राज" व "ारा /Revenue By: Ms U Mini Chandran, Cit-Dr

…आयकर अपील"य अ"धकरण, हैदराबाद पीठ IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘A’ Bench, Hyderabad "ी "वजय पाल राव, उपा" य" एवं "ी मधुसूदन साव"डया, लेखा सद" य के सम" । BEFORE SHRI VIJAY PAL RAO, VICE PRESIDENT AND SHRI MADHUSUDAN SAWDIA, ACCOUNTANT MEMBER आ.अपी.सं /ITA No.154/Hyd/2021 (िनधा"रण वष"/Assessment Year 2007-2008) Sri Pusa Nanda Kumar, The DCIT, Hyderabad - 500001. Central Circle-3(1), vs. Hyderabad – 500 004. PAN ACUPP6100E (Appellant) (Respondent) िनधा"रती "ारा /Assessee by: CA P Murali Mohan Rao राज" व "ारा /Revenue by: MS U Mini Chandran, CIT-DR सुनवाई की तारीख/Date of hearing: 18.11.2025 घोष…