ICOMM TELE LIMITED,HYERABAD vs. DY. COMMISSIONER OF INCOME TAX, CIRCLE-2(1), HYDERABAD

In the result, appeal of the revenue in ITA No

Bench: Shri Satbeer Singh Godara & Laxmi Prasad Sahuassessment Year: 2009-10 Dy. Commissioner Of Vs. Icomm Tele Ltd., Income-Tax, Circle – 2(1), Hyderabad. Hyderabad. Pan – Aaeca 1326Q (Appellant) (Respondent)

section 244A does not mandate that the claim of TDS should be made only in the return. It is further

RANCHI EXPRESSWAYS LIMITED,HYDERABAD vs. INCOME TAX OFFICER, WARD-3(2), HYDERABAD

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

Bench: the Ld. CIT(A), but could not succeed. The Ld. CIT(A) for the reasons stated in their appellate order dated 25.01.2019 rejected the explanation of the assessee and sustained additions made by the A.O. towards refund of TDS along with interest by holding that, as per the provisions of Section 199 of the Act read with Rule 37BA of the Income Tax Rules, 1962, which is applicable w.e.f. A.Y. 2018-19, unless corresponding income is offered to tax, TDS related to the said income cannot be allowed

244A of the Income Tax Act, 1961 was already issued to the assessee in the order passed u/s 143(1) of the Income Tax Act, 1961 dated 30.12.2016. 3. Aggrieved with the order of A.O., assessee carried the matter in appeal before the Ld. CIT(A), but could not succeed. The Ld. CIT(A) for the reasons stated in their

ADIT(IT)-I,, HYDERABAD vs. M/S KAMINENI HOSPITALS PRIVATE LIMITED,, HYDERABAD

In the result, appeal of the Revenue is allowed for statistical purposes as indicated herein above

Bench: Smt. P. Madhavi Devi & Shri A. Mohan Alankamonyassessment Year: 2012-13 Deputy Commissioner Of Vs. M/S. Kamineni Hospitals Income Tax-1, (International Pvt Ltd., Transaction), L.B. Nagar, Hyderabad. Hyderabad. Pan: Aaack 8356 J (Appellant) (Respondent) Assessee By: Sri A. Srinivas Revenue By: Sri Y.V.S.T. Sai, Cit-Dr Date Of Hearing: 31/01/2020 Date Of Pronouncement: 25/06/2020

TDS to the vendors with interest U/s. 244A of the Act since the vendors do not have any liability towards LTCG tax by virtue of their claim of deduction U/s. 54F of the Act. Reliance was placed in the decision of Thomas Muthoot vs. DCIT reported in 150 TTJ 665. For the above stated reasons, the Ld. CIT (A) deleted

TMI E2E ACADEMY PRIVATE LIMITED ,HYDERABAD vs. INCOME TAX OFFICER, WARD-2(4), HYDERABAD

In the result, appeal of the assessee is partly allowed for statistical purposes, in above terms

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahuassessment Year: 2014-15 Tmi E2E Academy Pvt. Vs. Income-Tax Officer, Ltd., Hyderabad. Ward – 2(4), Hyderabad. Pan – Aadct 7103 K (Appellant) (Respondent) Assessee By: Shri J. Maruthi Raghuram Revenue By: Smt. N. Swapna Date Of Hearing: 09/09/2021 Date Of Pronouncement: 04/10/2021 O R D E R Per L.P. Sahu, A.M.: This Appeal Filed By The Assessee Is Directed Against Cit(A) – 2, Hyderabad’S Order Dated 28/06/2018 For Ay 2014-15 Involving Proceedings U/S 143(3) Of The Income Tax Act, 1961 ; In Short “The Act”, As Stated In Grounds Of Appeal.

TDS - Rs. 3,89,675/- 4. Interest u/s 244A - Rs. 45,839/- 3. When the assessee preferred an appeal before the CIT(A), the CIT(A) partly allowed the appeal of the assessee. 4. Aggrieved by the order of CIT(A), the assessee is in appeal before the ITAT. 5. As regards ground No. 2 relating to disallowance

TIRUMALA ESTATES,HYDERABAD vs. ITO,WARD-4(5), HYDERABAD

In the result, both appeals filed by the assessee are allowed

Bench: Shri Rama Kanta Panda & Shri Laliet Kumar

section 26 of the IT Act and the reflection of TDS in Form 26AS of the partnership, the Hon'ble Commissioner is requested to direct the Assessing Officer to issue balance of refund of Rs. 13,79,565/- (14,24,740/--45, 175) along with interest u/s. 244A

TIRUMALA ESTATES,HYDERABAD vs. ITO,WARD-4(5), HYDERABAD

In the result, both appeals filed by the assessee are allowed

Bench: Shri Rama Kanta Panda & Shri Laliet Kumar

section 26 of the IT Act and the reflection of TDS in Form 26AS of the partnership, the Hon'ble Commissioner is requested to direct the Assessing Officer to issue balance of refund of Rs. 13,79,565/- (14,24,740/--45, 175) along with interest u/s. 244A

NEERAJ KUMAR AGARWAL ,HYDERABAD vs. INCOME TAX OFFICER, HYDERABAD

In the result, the appeal of the assessee is allowed

section 154 of the Income Tax Act, 1961. (e) The Ld. CIT(A) ought to have followed the ratio laid down by the Apex Court in the case of ITO v. Volkart Brothers and Others, 82 ITR 50 (S.C.) with regard to mistake apparent from record that qualities for an action

ASST. COMMISSIONER OF INCOME TAX, CIRCLE-1, ANANTAPUR vs. AMELINANE RAVINDRA CHOWDARY, ANANTAPUR

In the result, both the appeals of the Revenue are allowed for statistical purposes in above terms

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahu

TDS on the Expenses, which could have resulted in disallowance of Sec. 40(a)(ia) or disallowance u/s 40A(3) 3) Whether the CIT(A) is right in giving relief in a case decided u/s 144 when the assessee has failed to produce books of accounts before the Assessing Officer, and there by encouraging the assessee to avoid legal consequences

ASST. COMMISSIONER OF INCOME TAX, CIRCLE-1, ANANTAPUR vs. AMELINANE RAVINDRA CHOWDARY, ANANTAPUR

In the result, both the appeals of the Revenue are allowed for statistical purposes in above terms

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahu

TDS on the Expenses, which could have resulted in disallowance of Sec. 40(a)(ia) or disallowance u/s 40A(3) 3) Whether the CIT(A) is right in giving relief in a case decided u/s 144 when the assessee has failed to produce books of accounts before the Assessing Officer, and there by encouraging the assessee to avoid legal consequences