SANGHI TEXTILES PRIVATE LIMITED,HYDERBAD vs. ITO., WARD-3(1), HYDERABAD

Bench: Us:

143(2) of the Act, which is mandatory for initiating scrutiny proceedings. 4. The LD. CIT(A) ought to have considered that the Ld. AO erred in rejecting the books of accounts of the appellant under section 145 of the Act, and thereafter making separate additions on specific items, which is untenable once the books have been rejected and income

PATEL SEW JOINT VENTURE,TELANGANA vs. DCIT., CIRCLE-6(1), HYDERABAD

In the result, the cross-objection filed by the assessee is dismissed

1,03,50,876/- in respect of TDS deducted on mobilization advance on the ground 16 ITA No.884/Hyd/2025 & ITA 742/Hyd/2025 & C.O.No.17/Hyd/2025 Patel SEW Joint Venture that, the income relatable to the TDS claim of the assessee has not been offered to tax for the year under consideration. 15. Aggrieved by the said intimation passed under Section 143

ACIT., CIRCLE-6(1), HYDERABAD vs. PATEL SEW JOINTVENTURE, HYDERABAD

In the result, the cross-objection filed by the assessee is dismissed

1,03,50,876/- in respect of TDS deducted on mobilization advance on the ground 16 ITA No.884/Hyd/2025 & ITA 742/Hyd/2025 & C.O.No.17/Hyd/2025 Patel SEW Joint Venture that, the income relatable to the TDS claim of the assessee has not been offered to tax for the year under consideration. 15. Aggrieved by the said intimation passed under Section 143

DY. COMMISSIONER OF INCOME TAX , CIRCLE-3(1), HYDERABAD vs. SEW INFRASTRUCTURE LIMITED , HYDERABAD

In the result appeals filed by the Revenue\nITA

143(1) of the Act. If we go by the\nobservations of the Hon'ble High Court of Bombay and\nHon'ble High Court of Karnataka in the above-mentioned\ncase, it is only in the context of abated assessments\nwhich are pending as on the date of search under section\n132 of the Act, the return filed in response

DCIT, CIRCLE-13(1), HYDERABAD vs. THE SINGARENI COLLIERIES COMPANY LIMITED, KOTHAGUDEM

1-3-1987 to the then Revenue\nSecretary requesting him to issue instructions to all the\nofficers concerned with land acquisition to deduct income-\ntax on payment of interest and to follow the provisions as\nlain down under section 194A and other provisions of the\nAct. In paragraph 2 of that D.O. letter, it was stated that\nwhile paying interest

DY. COMMISSIONER OF INCOME TAX , CIRCLE-2(2), HYDERABAD vs. TRACKS & TOWERS INFRATECH PRIVATE LIMITED(PART IX), HYDERABAD

In the result, both the appeals filed by the revenue are partly allowed

Bench: Shri Rama Kanta Panda & Shri Laliet Kumar

section 254(1) of the 1961 Act,), the Tribunal was not authorized to take back the benefit granted to the assessee by the Assessing Officer. The Tribunal has no power to enhance the assessment.” 30.1 In view of the above discussion and in view of the detailed reasoning given by the ld.CIT(A), we do not find any infirmity

DY. COMMISSIONER OF INCOME TAX , CIRCLE-2(2), HYDERABAD vs. TRACKS & TOWERS INFRATECH PRIVATE LIMITED(PART IX), HYDERABAD

In the result, both the appeals filed by the revenue are partly allowed

Bench: Shri Rama Kanta Panda & Shri Laliet Kumar

section 254(1) of the 1961 Act,), the Tribunal was not authorized to take back the benefit granted to the assessee by the Assessing Officer. The Tribunal has no power to enhance the assessment.” 30.1 In view of the above discussion and in view of the detailed reasoning given by the ld.CIT(A), we do not find any infirmity

ASST. COMMISSIONER OF INCOME TAX, CIRCLE-6(1), HYDERABAD, HYDERABAD vs. SUSHEE PRASAD JV, HYDERABAD

In the result, the appeal of the revenue is allowed

Bench: Shri R.K. Panda & Shri Laliet Kumarassessment Year: 2019-20 The Assistant Commissioner Of Vs. Sushee Prasad Jv, Hyderabad, Income Tax, Circle – 6(1), Plot No.246/A/2, Road Hyderabad. No.12, Mla Colony, Banjara Hills, Telangana – 500034. Pan : Aapas3540R. (Appellant) (Respondent) Assessee By: Shri S. Ramarao, Advocate. Revenue By: Shri Sesha Srinivas, Cit-Dr Date Of Hearing: 06.03.2024 Date Of Pronouncement: 12.03.2024

143(1) of the Act passed by CPC, Bangaluru, assessee preferred appeal before the ld.CIT(A), who granted partial relief to the assessee by observing as under : “4.4 It is an admitted fact that the payment were made to the partners of the appellant Joint Venture on back to back contract basis to execute the work of JV. Therefore, contractor

GAINSIGHT SOFTWARE PRIVATE LIMITED,HYDERABAD vs. DCIT., CIRCLE-2(1), HYDERSABAD

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

Bench: SHRI VIJAY PAL RAO, HON’BLE (Vice President), SHRI MANJUNATHA G, HON’BLE (Accountant Member)

143(2) of the Income-tax Act, 1961 dated 29.06.2021 was issued and served upon the assessee. Subsequently, the case was transferred to the Regional e-Assessment Centre under the Faceless Assessment Scheme, 2019. During the assessment proceedings, several notices under Section 142(1) of the Act were issued on 29.09.2022, 04.01.2023, 19.01.2023, and 28.07.2023, calling for details relating

EXEL RUBBER PRIVATE LIMITED,HYDERABAD vs. ACIT., CENTRAL CIRCLE-1(2), HYDERABAD

In the result, all the appeals of the assessee for the\nA

143(3) read with Section 148 is vitiated and has become unsustainable in law since the approval U/s 148B has been accorded by Addl. CIT/ JCIT(Range head in a mechanical manner.\n7. On the facts and circumstance of the case, sanction under Section 151 of the Act, has been granted mechanically and without satisfaction that how it fits under

EXEL RUBBER PRIVATE LIMITED,K.V.RANGAREDDY vs. ACIT., CENTRAL CIRCLE-1(2), HYDERABAD

In the result, all the appeals of the assessee for the\nA

143(3) read with Section 148\nis vitiated and has become unsustainable in law since the\napproval U/s 148B has been accorded by Addl. CIT/\nJCIT(Range head in a mechanical manner.\n7. On the facts and circumstance of the case, sanction under\nSection 151 of the Act, has been granted mechanically and\nwithout satisfaction that how it fits under

EXEL RUBBER PRIVATE LIMITED,HYDERABAD vs. ACIT.,CENTRAL CIRCLE-1(2), HYDERABAD

In the result, all the appeals of the assessee for the\nA

143(3) read with Section 148 is vitiated and has become unsustainable in law since the approval U/s 148B has been accorded by Addl. CIT/ JCIT(Range head in a mechanical manner.\n7. On the facts and circumstance of the case, sanction under Section 151 of the Act, has been granted mechanically and without satisfaction that how it fits under

EXEL RUBBER PRIVATE LIMITED,HYDERABAD vs. DCIT., CENTRAL CIRCLE-1(2), HYDERABAD

In the result, all the appeals of the assessee for the\nA

143(3) read with Section 148 is vitiated and has become unsustainable in law since the approval U/s 148B has been accorded by Addl. CIT/ JCIT(Range head in a mechanical manner.\n7. On the facts and circumstance of the case, sanction under Section 151 of the Act, has been granted mechanically and without satisfaction that how it fits under

CONCENTRIX CATALYST TECHNOLOGIES PRIVATE LIMITED,HYDERABAD vs. DCIT., CIRCLE - 1(1), HYDERABAD

In the result, the appeal of the assessee is allowed in\nterms of our aforesaid observations

TDS credit amounting to INR 6,360 appearing in the Form 26AS as per the\nOGE dated 07 February 2024 pursuant to the order of Hon'ble CIT(A).\n19. erred in levying interest under section 234C of the Act in the impugned order.\n20. erred in initiating penalty proceedings under section 270A of the Act against the Appellant without

ADP PRIVATE LIMITED,HYDERABAD, TELANGANA vs. DCIT., CIRCLE 1(1), HYDERABAD, TELANGANA

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

Bench: SHRI VIJAY PAL RAO, HON’BLE (Vice President), SHRI MANJUNATHA G, HON’BLE (Accountant Member)

143(3) read with section 144C(13) read with section 144B of the Act, dated 06 December 2024 is illegal and void in as much as it is barred by limitation as the order is passed beyond the time limit prescribed under section 153 of the Act and therefore the order, is liable to be set aside. Grounds relating

ACE TYRES PRIVATE LIMITED,HYDERABAD vs. ACIT., CENTRAL CIRCLE-1(2), HYDERABAD

In the result, appeals of the assessee for the A

143(3) read with Section 148\nis vitiated and has become unsustainable in law since the\napproval u/s 148B has been accorded by Addl CIT/JCIT(\nRange head in a mechanical manner.\n\n7. On the facts and circumstance of the case, sanction\nunder Section 151 of the Act, has been granted\nmechanically and without satisfaction that how it fits under

DY.COMMISSIONER OF INCOME TAX, CIRCLE 2(2), HYDERBAD vs. SEW INFRASTUCTURE LIMITED, HYDERABAD

143(1) of the Act. If we go by the\nobservations of the Hon'ble High Court of Bombay and\nHon'ble High Court of Karnataka in the above-mentioned\ncase, it is only in the context of abated assessments\nwhich are pending as on the date of search under section\n132 of the Act, the return filed in response

DY.COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2(2), HYDERABAD vs. SEW INFRASTRUCTURE LIMITED, HYDERABAD

143(1) of the Act. If we go by the\nobservations of the Hon'ble High Court of Bombay and\nHon'ble High Court of Karnataka in the above-mentioned\ncase, it is only in the context of abated assessments\nwhich are pending as on the date of search under section\n132 of the Act, the return filed in response