R.K.INFRACORP PRIVATE LIMITED,HYDERABAD vs. DCIT., CENTRAL CIRCLE-2(4), HYDERABAD
ITA 363/HYD/2025[2020-2021]Status: DisposedITAT Hyderabad25 Feb 2026AY 2020-2021
Bench: Shri Manjunatha G. & Shri Ravish Soodआ.अपी.सं /Ita No.235/Hyd/2025 (निर्धारण वर्ष/Assessment Year:2020-21) Assistant Commissioner Of Vs. M/S. R.K. Infracorp Income Tax, Central Circle-2(4), Hyderabad. (Appellant) Private Limited, Hyderabad. Pan: Aaecr0071P (Respondent) निर्धारिती द्वारा /Assessee By: Shri M V Prasad, Ca राजस्व द्वारा / Revenue By: Dr. Narendra Kumar Naik, Cit-Dr (Hybrid Mode) आ.अपी. सं/Ita No.363/Hyd/2025 (निर्धारण वर्ष/Assessment Year:2020-21) M/S. R.K. Infracorp Private Vs. Deputy Commissioner Limited, Hyderabad. Pan: Aaecr0071P (Appellant) निर्धारिती द्वारा / Assessee By: राजस्व द्वारा / Revenue By: Of Income Tax, Central Circle-2(4), Hyderabad. (Respondent) Shri M V Prasad, Ca Shri K. Vinoth Kannan, Sr. Ar सुनवाई की तारीख /Date Of Hearing: 07/01/2026 घोषणा की तारीख / Date Of 25/02/2026 Pronouncement: 2
For Appellant: Shri M V Prasad, CAFor Respondent: Dr. Narendra Kumar Naik
Section 132Section 143(3)Section 153BSection 37(1)Section 69A
purchasers."
Apart from that, the assessee company has raised the following
additional ground of appeal:
"Ground No.5: "On the facts and circumstances of the case, the
Learned CIT(Appeals) is not justified to holding that the
assessment completed by the Learned Assessing Officer
u/s.143(3) was made within the time as prescribed in the Section
153B
