KRISHNA CONSTRUCTIONS,NIRMAL vs. INCOME TAX OFFICER, WARD-1, NIRMAL

In the result, appeal of the Assessee is allowed

Bench: Shri Vijay Pal Rao & Shri Madhusudan Sawdiaआ.अपी.सं /Ita.No.1330/Hyd/2025 Assessment Year 2017-2018 Krishna Constructions The Income Tax Officer, Nirmal. Telangana. Ward-1, Vs. Pin – 504 106. Nirmal – 504 106. Pan Aapfk1280K Telangana. (Appellant) (Respondent) िनधा"रती "ारा/Assessee By : Sri D Prabhakar Reddy, Advocate राज" व "ारा/Revenue By : Dr. Sachin Kumar,Sr. Ar सुनवाई की तारीख/Date Of Hearing: 10.03.2026 घोषणा की तारीख/Pronouncement: 08.04.2026 आदेश/Order Per Vijay Pal Rao:

TDS claimed are reflecting in the Form 26AS of not, whether the assessee had actually paid any excess advance tax or not & the reasons for claiming the refund. In the present case, the AO completed the assessment on the sole presumption that that the assessee has made artificial arrangements to generate the capital loss and accordingly the claim of capital

M/S MIDWEST GRANITES PRIVATE LIMITED,HYDERABAD vs. ACIT,CENTRAL CIRCLE - 7, HYDERABAD

In the result, all the assessee’s appeals are partly allowed for statistical purposes and the Revenue’s appeals are dismissed

Bench: Smt. P. Madhavi Devi & Shri A. Mohan Alankamony

B C Mallanna Rs. 2,00,000 DD taken from Nova and debited to Midwest Total 51.72 37.40 56.18 93.58 Total payment made Rs. 23.25 lakhs (through Nova Rs. 20.00 lakhs and through MGPL Rs. 3.25 lakhs. For P. Murali & Co., Chartered Accountants Partner **Aggregate amount of Rs. 20 lakh was paid through Demand Drafts by M/s. Nova Granite (India

M/S MIDWEST GRANITES PRIVATE LIMITED,HYDERABAD vs. ACIT,CENTRAL CIRCLE - 7, HYDERABAD

In the result, all the assessee’s appeals are partly allowed for statistical purposes and the Revenue’s appeals are dismissed

Bench: Smt. P. Madhavi Devi & Shri A. Mohan Alankamony

B C Mallanna Rs. 2,00,000 DD taken from Nova and debited to Midwest Total 51.72 37.40 56.18 93.58 Total payment made Rs. 23.25 lakhs (through Nova Rs. 20.00 lakhs and through MGPL Rs. 3.25 lakhs. For P. Murali & Co., Chartered Accountants Partner **Aggregate amount of Rs. 20 lakh was paid through Demand Drafts by M/s. Nova Granite (India

M/S MIDWEST GRANITES PRIVATE LIMITED,HYDERABAD vs. ACIT,CENTRAL CIRCLE - 7, HYDERABAD

In the result, all the assessee’s appeals are partly allowed for statistical purposes and the Revenue’s appeals are dismissed

Bench: Smt. P. Madhavi Devi & Shri A. Mohan Alankamony

B C Mallanna Rs. 2,00,000 DD taken from Nova and debited to Midwest Total 51.72 37.40 56.18 93.58 Total payment made Rs. 23.25 lakhs (through Nova Rs. 20.00 lakhs and through MGPL Rs. 3.25 lakhs. For P. Murali & Co., Chartered Accountants Partner **Aggregate amount of Rs. 20 lakh was paid through Demand Drafts by M/s. Nova Granite (India

M/S MIDWEST GRANITES PRIVATE LIMITED,HYDERABAD vs. ACIT,CENTRAL CIRCLE - 7, HYDERABAD

In the result, all the assessee’s appeals are partly allowed for statistical purposes and the Revenue’s appeals are dismissed

Bench: Smt. P. Madhavi Devi & Shri A. Mohan Alankamony

B C Mallanna Rs. 2,00,000 DD taken from Nova and debited to Midwest Total 51.72 37.40 56.18 93.58 Total payment made Rs. 23.25 lakhs (through Nova Rs. 20.00 lakhs and through MGPL Rs. 3.25 lakhs. For P. Murali & Co., Chartered Accountants Partner **Aggregate amount of Rs. 20 lakh was paid through Demand Drafts by M/s. Nova Granite (India

DCIT,CENTRAL CIRCLE - 7, HYDERABAD vs. M/S MIDWEST GRANITE PRIVATE LIMITED., HYDERABAD

In the result, all the assessee’s appeals are partly allowed for statistical purposes and the Revenue’s appeals are dismissed

Bench: Smt. P. Madhavi Devi & Shri A. Mohan Alankamony

B C Mallanna Rs. 2,00,000 DD taken from Nova and debited to Midwest Total 51.72 37.40 56.18 93.58 Total payment made Rs. 23.25 lakhs (through Nova Rs. 20.00 lakhs and through MGPL Rs. 3.25 lakhs. For P. Murali & Co., Chartered Accountants Partner **Aggregate amount of Rs. 20 lakh was paid through Demand Drafts by M/s. Nova Granite (India

M/S MIDWEST GRANITES PRIVATE LIMITED,HYDERABAD vs. ACIT,CENTRAL CIRCLE - 7, HYDERABAD

In the result, all the assessee’s appeals are partly allowed for statistical purposes and the Revenue’s appeals are dismissed

Bench: Smt. P. Madhavi Devi & Shri A. Mohan Alankamony

B C Mallanna Rs. 2,00,000 DD taken from Nova and debited to Midwest Total 51.72 37.40 56.18 93.58 Total payment made Rs. 23.25 lakhs (through Nova Rs. 20.00 lakhs and through MGPL Rs. 3.25 lakhs. For P. Murali & Co., Chartered Accountants Partner **Aggregate amount of Rs. 20 lakh was paid through Demand Drafts by M/s. Nova Granite (India

DCIT,CENTRAL CIRCLE - 7, HYDERABAD vs. M/S MIDWEST GRANITE PRIVATE LIMITED., HYDERABAD

In the result, all the assessee’s appeals are partly allowed for statistical purposes and the Revenue’s appeals are dismissed

Bench: Smt. P. Madhavi Devi & Shri A. Mohan Alankamony

B C Mallanna Rs. 2,00,000 DD taken from Nova and debited to Midwest Total 51.72 37.40 56.18 93.58 Total payment made Rs. 23.25 lakhs (through Nova Rs. 20.00 lakhs and through MGPL Rs. 3.25 lakhs. For P. Murali & Co., Chartered Accountants Partner **Aggregate amount of Rs. 20 lakh was paid through Demand Drafts by M/s. Nova Granite (India

M/S MIDWEST GRANITES PRIVATE LIMITED,HYDERABAD vs. ACIT,CENTRAL CIRCLE - 7, HYDERABAD

In the result, all the assessee’s appeals are partly allowed for statistical purposes and the Revenue’s appeals are dismissed

Bench: Smt. P. Madhavi Devi & Shri A. Mohan Alankamony

B C Mallanna Rs. 2,00,000 DD taken from Nova and debited to Midwest Total 51.72 37.40 56.18 93.58 Total payment made Rs. 23.25 lakhs (through Nova Rs. 20.00 lakhs and through MGPL Rs. 3.25 lakhs. For P. Murali & Co., Chartered Accountants Partner **Aggregate amount of Rs. 20 lakh was paid through Demand Drafts by M/s. Nova Granite (India

M/S MIDWEST GRANITES PRIVATE LIMITED,HYDERABAD vs. ACIT,CENTRAL CIRCLE - 7, HYDERABAD

In the result, all the assessee’s appeals are partly allowed for statistical purposes and the Revenue’s appeals are dismissed

Bench: Smt. P. Madhavi Devi & Shri A. Mohan Alankamony

B C Mallanna Rs. 2,00,000 DD taken from Nova and debited to Midwest Total 51.72 37.40 56.18 93.58 Total payment made Rs. 23.25 lakhs (through Nova Rs. 20.00 lakhs and through MGPL Rs. 3.25 lakhs. For P. Murali & Co., Chartered Accountants Partner **Aggregate amount of Rs. 20 lakh was paid through Demand Drafts by M/s. Nova Granite (India

DCIT,CENTRAL CIRCLE - 7, HYDERABAD vs. M/S MIDWEST GRANITE PRIVATE LIMITED., HYDERABAD

In the result, all the assessee’s appeals are partly allowed for statistical purposes and the Revenue’s appeals are dismissed

Bench: Smt. P. Madhavi Devi & Shri A. Mohan Alankamony

B C Mallanna Rs. 2,00,000 DD taken from Nova and debited to Midwest Total 51.72 37.40 56.18 93.58 Total payment made Rs. 23.25 lakhs (through Nova Rs. 20.00 lakhs and through MGPL Rs. 3.25 lakhs. For P. Murali & Co., Chartered Accountants Partner **Aggregate amount of Rs. 20 lakh was paid through Demand Drafts by M/s. Nova Granite (India

DCIT,CENTRAL CIRCLE - 7, HYDERABAD vs. M/S MIDWEST GRANITE PRIVATE LIMITED., HYDERABAD

In the result, all the assessee’s appeals are partly allowed for statistical purposes and the Revenue’s appeals are dismissed

Bench: Smt. P. Madhavi Devi & Shri A. Mohan Alankamony

B C Mallanna Rs. 2,00,000 DD taken from Nova and debited to Midwest Total 51.72 37.40 56.18 93.58 Total payment made Rs. 23.25 lakhs (through Nova Rs. 20.00 lakhs and through MGPL Rs. 3.25 lakhs. For P. Murali & Co., Chartered Accountants Partner **Aggregate amount of Rs. 20 lakh was paid through Demand Drafts by M/s. Nova Granite (India

DCIT,CENTRAL CIRCLE - 7, HYDERABAD vs. M/S MIDWEST GRANITE PRIVATE LIMITED., HYDERABAD

In the result, all the assessee’s appeals are partly allowed for statistical purposes and the Revenue’s appeals are dismissed

Bench: Smt. P. Madhavi Devi & Shri A. Mohan Alankamony

B C Mallanna Rs. 2,00,000 DD taken from Nova and debited to Midwest Total 51.72 37.40 56.18 93.58 Total payment made Rs. 23.25 lakhs (through Nova Rs. 20.00 lakhs and through MGPL Rs. 3.25 lakhs. For P. Murali & Co., Chartered Accountants Partner **Aggregate amount of Rs. 20 lakh was paid through Demand Drafts by M/s. Nova Granite (India

COUNTRY CLUB HOSPITALITY & HOLIDAYS LIMITED,HYDERABAD vs. DCIT., CIRCLE-1(1), HYDERABAD

In the result, the appeal filed by the assessee is partly allowed

b) Cooper Corporation Pvt Ltd., Vs DCIT, reported in ITA No. 866/PN/2014. (c) CIT Vs Woodward Governor India Pvt Ltd., reported 179 taxman.com 326 (SC) (d) Gati Limited Vs ITO, in ITA No. 1325/Hyd/2015. (e) Crane Software International Ltd., Vs. DCIT in ITA No. 741/Ban/2010. 6.2 The Ld. DR, on the other hand, supported the orders of the authorities below

VICTORY ELECTRICALS LIMITED, MEDCHAL,R.R.DIST vs. DCIT, CIRCLE-17(2), HYDERABAD, HYDERABAD

The appeal of the assessee is allowed for statistical purposes

Bench: Shri Rama Kanta Panda & Shri Laliet Kumarassessment Year: 2012-13 Victory Electricals Ltd., V Dcit,Circle-17(2) Plot No.8, Survey No.855, S. Signature Towers Ida, Medchal, Kondapur Ranga Reddy, Hyderabad Hyderabad-501 401

TDS is to be effected amounted to Rs.65,65,157/_ and whereas the appellant disallowed only Rs.37,9 1,602/ ". The balance is disallowed by the Assessing Officer now. In this regard, the appellant submits that to the extent the amount was paid no disallowance can be made and, therefore,. the appellant disallowed only Rs.37

SRIDHARAN VENKATANARAYANAN,SECUNDERABAD vs. DCIT., CIRCLE- 12(1), HYDERABAD

In the result, the appeal of the assessee is allowed

Bench: Shri Vijay Pal Rao, Vice-A N D Shri Manjunatha, G.आ.अपी.सं /Ita No.32/Hyd/2025 (िनधा"रण वष"/Assessment Year: 2018-19) Sri Sridharan Vs. Dy. Commissioner Of Venkatanarayanan Income Tax, Circle 12(1) Secunderabad Hyderabad Pan:Bgaps6316N (Appellant) (Respondent) िनधा""रती "ारा/Assessee By: C.A V. Balaji राज" व "ारा/Revenue By:: Dr. Sachin Kumar, Dr सुनवाई की तारीख/Date Of Hearing: 24/03/2025 घोषणा की तारीख/Pronouncement: 27/03/2025 आदेश/Order

119(2)(b), such Form No.67 can't be taken into consideration and the relief u/s. 91 cannot be allowed by the Appellate Authority even if other conditions are fulfilled. ln view of the Page 5 of 11 ITA 32 of 2025 Sridharan Venkatanarayanan above, the appellant is not eligible for relief under section 91 and the Ground

AMITH VISHNAV GUDIMELLA,HYDERABAD vs. ITO, WARD-12(1), HYDERABAD, 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.1705/Hyd/2025 Assessment Year 2020-2021 Amith Vishnav The Income Tax Officer, Gudimella, Hyderabad. Ward-12(1), Pin – 500 008. Telangana. Vs. Hyderabad. Pan Aghpv2565J Telangana. (Appellant) (Respondent) िनधा"रती "ारा/Assessee By Sri T Chaitanya Kumar, Advocate राज" व "ारा/Revenue By : Ms Reema Yadav, Sr. Ar सुनवाई की तारीख/Date Of Hearing: 03.03.2026 घोषणा की तारीख/Pronouncement: 06.03.2026 आदेश/Order Per Vijay Pal Rao:

119(2)(b), such Form No.67 can't be taken into consideration and the relief u/s. 91 cannot be allowed by the Appellate Authority even if other conditions are fulfilled. ln view of the above, the appellant is not eligible for relief under section 91 and the Ground No. 1 is dismissed.” 6. Thus, it is clear that the assessee

SONALI VERMA,SECUNDERABAD vs. ITO., WARD-12(6), HYDERABAD

In the result, appeal filed by the assessee is allowed

Bench: Shri Vijay Pal Rao, Vice-A N D Shri Manjunatha, Gआ.अपी.सं /Ita No.778/Hyd/2025 (िनधा"रण वष"/Assessment Year: 2020-21) Smt. Sonali Verma Vs. Income Tax Officer Secunderabad Ward 12 (6) Pan:Amnpv3410A Hyderabad (Appellant) (Respondent) िनधा""रती "ारा/Assessee By: Shri Sk Chaturvedi, Ca राज" व "ारा/Revenue By:: Shri Gurpreet Singh Sr.Ar सुनवाई की तारीख/Date Of Hearing: 23/07/2025 घोषणा की तारीख/Pronouncement: 30/07/2025 आदेश/Order

119(2)(b), such Form No.67 can't be taken into consideration and the relief u/s. 91 cannot be allowed by the Appellate Authority even if other conditions are fulfilled. ln view of the above, the appellant is not eligible for relief under section 91 and the Ground No. 1 is dismissed.” 6. Thus, it is clear that the assessee

NANDA KISHORE RAVULA,HYDERABAD vs. ADIT (INTERNATIONAL TAX)-2, HYDERABAD

In the result, appeal filed by the assessee is allowed

Bench: Shri Manjunatha G. & Shri Ravish Soodआ.अपी.सं /Ita No.552/Hyd/2025 (निर्धारण वर्ा/Assessment Year: 2020-21) Nanda Kishore Ravula Vs. Adit (International Hyderabad Tax)-2 [Pan :Agupr0664F] Hyderabad (Appellant) (Respondent) निर्धाररती द्वधरध/Assessee By: Shri Nikhill Tiwari, Ar रधजस् व द्वधरध/Revenue By: Shri Gurpreet Singh, Dr सुिवधई की तधरीख/Date Of Hearing: 26/06/2025 घोर्णध की तधरीख/Date Of 30/06/2025 Pronouncement: आदेश / Order Per. Manjunatha G., A.M: This Appeal Filed By The Assessee Is Directed Against The Order Dated 21.01.2025 Of The Learned Commissioner Of Income Tax (Appeals) [Ld.Cit(A)], National Faceless Appeal Centre, Delhi, Pertaining To A.Y.2020-21. 2. The Brief Facts Of The Case Are That The Assessee, An Individual, Filed His Original Return Of Income For The A.Y.2020- 21 On 15.12.2020, Declaring Total Income Of Rs.1,08,11,550/-. Subsequently, The Assessee Filed Revised Return Of Income On 30.03.2021 & Claimed Foreign Tax Credit (“Ftc”) Of 2 Nanda Kishore Ravula

119(2)(b), such Form No.67 can't be taken into consideration and the relief u/s. 91 cannot be allowed by the Appellate Authority even if other conditions are fulfilled. ln view of the above, the appellant is not eligible for relief under section 91 and the Ground No.1 is dismissed.” 6. Thus, it is clear that the assessee