TELANGANA STATE MEDICAL SERVICES INFRASTRUCTURE DEVELOPMENT CORPORATION, HYDERABAD,HYDERABAD vs. ADDL. CIT, TDS, RANGE-3, VIJAYAWADA, VIJAYAWADA

In the result, all three appeals under consideration are allowed in above terms

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahu

TDS returns. The question which arises is whether in the abovesaid scenario, can the provisions of section 273B of the Act can be applied in order to decide the issue of levy of penalty under section 272A(2)(k) of the Act. 24. The Hon'ble Punjab & Haryana High Court in HMT Ltd. v. CIT [2005] 274

ASWARTHANARAYANA VENKATA RENIGUNTLA,DHARMAVARAM vs. ITO, WARD-1, ANANTAPUR

In the result, the appeal of the assessee allowed

Bench: Shri Laliet Kumarassessment Year: 2017-18 Shri Aswarthanarayana Venkata Vs. Ito, Ward-1, Anantapur. Reniguntla, Dharmavaram, Andhra Pradesh. Pan : Alrpr5400R (Appellant) (Respondent) Assessee By: Sri M. Chandramouleswara Rao, Ca Revenue By: Sri A. Sitarama Rao. Date Of Hearing: 11.04.2023 Date Of Pronouncement: 11.04.2023

274 r.w.s. 271B were issued to the assessee on 07.01 .2020 and 19.05.2021. In response to said notice, assessee had made submission through 'e-Proceeding Response' on 31.05.2021. Though, the explanation furnished by the assessee was considered, however the same was not found to be tenable and acceptable by the Assessing Officer and hence, Assessing Officer had levied penalty

INCOME TAX OFFICER, WARD-2(1) , HYDERABAD vs. GAIAN SOLUTIONS INDIA PRIVATE LIMITED, HYDERABAD

In the result, the appeal of the Revenue is dismissed

Bench: Smt. P. Madhavi Devi

274 of the Income Tax Act, 1961 along with the assessment order dated 28.12.2017 and served on 03.01.2018. Aggrieved by the assessment order and Penalty levied by the assessing officer under section 271(1)(c ) appeal is being preferred under section 246A of the Income Tax Act, 1961 as per the Grounds of Appeal separately enclosed. During the course

SHARATH KUMAR REDDY SAREDDY,WANAPARTHY, MAHABUB NAGAR. vs. INCOME TAX OFFICER, WARD -1, MAHABUBNAGAR

In the result, appeal filed by the assessee is dismissed

Bench: Shri Vijay Pal Rao, Vice-A N D Shri Madhusudan Sawdiaआ.अपी.सं /Ita No.1096/Hyd/2024 (िनधा"रण वष"/Assessment Year: 2022-23) Shri Sharath Kumar Reddy Vs. Income Tax Officer Sareddy, Wanaparthy Ward – 1 Mahbubnagar Mahbubnagar Pan:Hpwps0712H (Appellant) (Respondent) िनधा""रती "ारा/Assessee By: Shri K.A. Sai Prasad, Ca राज" व "ारा/Revenue By:: Dr. Sachin Kumar, Sr. Ar सुनवाई की तारीख/Date Of Hearing: 16/07/2025 घोषणा की तारीख/Pronouncement: 20/08/2025 आदेश/Order

TDS effective from 01/04/2023. He has submitted that these 2 provisions specifically govern the taxation of the income from online game. This newly introduced regime replaced the earlier arbitrary framework that provide charging of tax on the gross winning amount without recognizing the loss or entire cost. Section 115BBJ introduced the concept of new net winning which more accurately reflects

VENKATESHWARA RAO DALAPATHIRAO,HYDERABAD vs. ITO., WARD-4(1), HYDERABAD

In the result appeal of the assessee allowed

Bench: Shri Manjunatha G & Shri Ravish Sood

274 r.w.s.270A of the Act dated 26.12.2019 was issued and served on the assessee. 3 ITA.No.988/Hyd./2025 3. Subsequently, the case was transferred to REFAC and again notice under section 270A of the Act dated 03.03.2021 was issued and served on the assessee. In response to the said notice, the assessee has filed his submissions and argued that, estimation

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

DEMI REALTORS,HYDERABAD vs. DCIT, CIRCLE-6(1), HYDERABAD

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

Bench: Shri R.K. Panda & Shri Laliet Kumar

section is very clear and the appellant has incurred the expenditure and the appellant has made the payment to the various parties and persons. The appellant has, to circumvent, not accounted for the same and has also not brought out any evidence from M/s.DLF that they have accounted for such transactions in their books as cash payments. The MoU cannot

SRINIVAS UPPU,SECUNDERABAD vs. DY. COMMISSIONER OF INCOME TAX , CENTRAL CIRCLE-1(2), HYDERABAD

In the result, all the four appeals filed by the assessee as well as the only appeal filed by the Revenue are allowed for statistical purposes

Bench: Shri R.K. Panda & Shri Laliet Kumar

274/- including Rs.2,92,22,712/- apportioned from M/s Amsri Spire Realty (p) Ltd receivable from Amsri Group has been written-off during the F.Y. 2009- 10 and taken to WIP. Thus, the total amount written-off and capitalized in WIP works out to Rs 28,46,80,511/- 6.12 It is also essential to understand the context in which

P AMRUTHA PRASAD ,HYDERABAD vs. DY. COMMISSIONER OF INCOME TAX , CENTRAL CIRCLE-1(2), HYDERABAD

In the result, all the four appeals filed by the assessee as well as the only appeal filed by the Revenue are allowed for statistical purposes

Bench: Shri R.K. Panda & Shri Laliet Kumar

274/- including Rs.2,92,22,712/- apportioned from M/s Amsri Spire Realty (p) Ltd receivable from Amsri Group has been written-off during the F.Y. 2009- 10 and taken to WIP. Thus, the total amount written-off and capitalized in WIP works out to Rs 28,46,80,511/- 6.12 It is also essential to understand the context in which

P AMRUTH PRASAD,HYDERABAD vs. DY. COMMISSIONER OF INCOME TAX , CENTRAL CIRCLE-1(2), HYDERABAD

In the result, all the four appeals filed by the assessee as well as the only appeal filed by the Revenue are allowed for statistical purposes

Bench: Shri R.K. Panda & Shri Laliet Kumar

274/- including Rs.2,92,22,712/- apportioned from M/s Amsri Spire Realty (p) Ltd receivable from Amsri Group has been written-off during the F.Y. 2009- 10 and taken to WIP. Thus, the total amount written-off and capitalized in WIP works out to Rs 28,46,80,511/- 6.12 It is also essential to understand the context in which

DY. COMMISSIONER OF INCOME TAX , CENTRAL CIRCLE-1(2), HYDERABAD vs. AMRUT PRASAD PATNAM , HYDERABAD

In the result, all the four appeals filed by the assessee as well as the only appeal filed by the Revenue are allowed for statistical purposes

Bench: Shri R.K. Panda & Shri Laliet Kumar

274/- including Rs.2,92,22,712/- apportioned from M/s Amsri Spire Realty (p) Ltd receivable from Amsri Group has been written-off during the F.Y. 2009- 10 and taken to WIP. Thus, the total amount written-off and capitalized in WIP works out to Rs 28,46,80,511/- 6.12 It is also essential to understand the context in which

SRINIVAS UPPU ,SECUNDERABAD vs. DY. COMMISSIONER OF INCOME TAX , CENTRAL CIRCLE-1(2), HYDERABAD

In the result, all the four appeals filed by the assessee as well as the only appeal filed by the Revenue are allowed for statistical purposes

Bench: Shri R.K. Panda & Shri Laliet Kumar

274/- including Rs.2,92,22,712/- apportioned from M/s Amsri Spire Realty (p) Ltd receivable from Amsri Group has been written-off during the F.Y. 2009- 10 and taken to WIP. Thus, the total amount written-off and capitalized in WIP works out to Rs 28,46,80,511/- 6.12 It is also essential to understand the context in which

RAMKY INFRASTRUCTURE LIMITED, HYDERABAD,HYDERABAD vs. JCIT, CIRCLE-3(1), HYDERABAD, HYDERABAD

In the result, appeal filed by the assessee is allowed

Bench: Shri R.K. Panda & Shri Laliet Kumarassessment Year: 2009-10 Ramky Infrastructure Ltd, Vs. Joint Commissioner Of Hyderabad. Income Tax, Pan:Aaacr8627B Circle 3(1), Hyderabad. (Appellant) (Respondent) Assessee By: Shri A.V. Raghuram. Revenue By: Shri Jeevan Lal Lavidiya, Dr Date Of Hearing: 15/11/2022 Date Of Pronouncement: 28/11/2022 O R D E R Per Laliet Kumar, J.M

274/. 6. On the facts and in the circumstances of the case and in law, the learned CIT{A) erred by not adjudicating on the Appellant's ground relating to the error committed by the Assessing Officer by not allowing credit for the TDS as per the relevant provisions of the Act. 7. Any other ground or grounds

DY. COMMISSIONER OF INCOME TAX , CIRCLE-1(2), HYDERABAD vs. COASTAL PROJECTS PRIVATE LIMITED , HYDERABAD

In the result, the C.O. filed by the assessee is allowed in above terms

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahu

274 ITR 122 (MP) I 7.2 It is stated in the reasons recorded that Trishul Vinimay (p) Ltd is into the business of share Trading :- 6 -: ITA No.. 497/Hyd/2019 and CO 16/H/2019 Coastal Projects Pvt. Ltd., Hyd. and on verification of the accounts of the said company, it is found that the appellant received a sum of Rs.7

ASST. COMMISSIONER OF INCOME TAX, CIRCLE-10(1), HYDERABAD vs. VERTEX PROJECTS LLP (FORMERLY M/S VERTEX PROJECTS LTD) , HYDERABAD

In the result, the appeal of Revenue is partly allowed for statistical purposes

Bench: Shri Rama Kanta Panda & Shri Laliet Kumarassessment Year: 2014-15 Acit,Circle-10(1) Vs. Vertex Projects Llp Room No.515, 5Th Floor, (Formerly M/S.Vertex A-Block, I.T.Towers, Projects Ltd.) A.C.Guards, #156-159, Paigah House Hyderabad. S.P.Road, Next To Pg College. Secunderabad-500 026. Pan : Aanfv0232C (Appellant) (Respondent) Assessee By: Shri Sriram Seshadri, Ca Revenue By: Shri Rajendra Kumar,Cit-Dr Date Of Hearing: 15.03.2023 Date Of Pronouncement: 28.04.2023 O R D E R Per Shri Laliet Kumar, J.M. This Is An Appeal Filed By The Revenue, Feeling Aggrieved By The Order Passed By The Learned Commissioner Of Income Tax (Appeals)-5, Dated 16.03.2018 For The Ay 2014-15, On The Following Grounds :

TDS credit as per law. The above ground is allowed to that extent accordingly. The Ground nos. 6 & 7 are consequential to the grounds adjudicated above, therefore needs no separate adjudication. To sum up the appeal is partly allowed.” 5. Feeling aggrieved by the order passed by the ld.CIT(A), the Revenue is now in appeal before

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

In the result, assessee’s appeal is partly allowed for statistical purposes

Bench: Smt. P. Madhavi Devi & Shri Laxmi Prasad Sahuassessment Year: 2015-16

section 271(1)(c) of the Act. 5. For the above grounds and such other grounds that may be urged at the time of hearing, the appellant prays that the appeal be allowed. The appellant craves leave to add to, amend or modify the above grounds of appeal either before or at the time of hearing of the appeal

SOUTHERN REALTORS & TOWERS PRIVATE LIMITED,HYDERABAD vs. DY. COMMISSIONER OF INCOME TAX , CENTRAL CIRCLE-3(2), HYDERABAD

In the result, assessee’s appeal is allowed

Bench: Smt. P. Madhavi Devi & Shri S.Rifaur Rahmanm/S. Southern Realtors & Vs Dy. Commissioner Of Income Towers Private Limited Tax, Circle 3 (2) Hyderabad Hyderabad Pan:Aajcs1895B (Appellant) (Respondent)

section 263 and observed that there were certain discrepancies which are as follows: “3. On examination of the assessment record, discrepancies are noticed in the following issues: a) As seen from the agreement entered with the tenants, the municipal tax shall be payable by the tenants and as such the claim of municipal tax of Rs.3,57,524 needs

KRISHNAIAH PANABAKA,HYDERABAD vs. ITO, WARD - 10(1), HYDERABAD

In the result, appeal of the Assessee is allowed

Bench: Shri Vijay Pal Rao & Shri Madhusudan Sawdiaआ.अपी.सं / Ita.No.1767/Hyd/2025

section 271AAC(1) is initiated separately. (Addition: Rs. 40,90,000/-) 6.1. The Assessing Officer has acknowledged the filing of the confirmation from the farmers along with PAN. The 11 ITA.No.1767/Hyd./2025 copies of the confirmations are placed at page nos.325 to 336 of the paper book as under: From: Muppala Mahender Raju 1-426, Malavya Nagar, Gudur, Nellore