PREETI GUPTA,HYDERABAD vs. DCIT., CIRCLE - 9(1), I.T. TOWERS, HYDERABAD.

In the result, the appeal of the assessee in ITA No

Bench: Shri Ravish Sooda N D Shri Madhusudan Sawdiaआ.अपी.सं /Ita Nos.1174 & 1175/Hyd/2025 (िनधा"रण वष"/Assessment Years: 2013-14 & 2014-15) Smt. Preeti Gupta Vs. Dy. Cit Hyderabad Circle 9(1) Pan: Abmpm7172Q Hyderabad (Appellant) (Respondent) िनधा""रती "ारा/Assessee By: Shri K.A. Sai Prasad, Ca राज" व "ारा/Revenue By:: Shri Madhukar Aves, Sr. Ar सुनवाई की तारीख/Date Of Hearing: 02/04/2026 घोषणा की तारीख/Pronouncement: 17/04/2026 आदेश/Order Per Madhusudan Sawdia, A.M.:

section 151A is operative only w.e.f. 29.03.2022, rendering the assessment proceedings without authority of law and liable to be quashed. 2. On the facts and circumstances of the case, the reassessment has been initiated on incorrect and inappropriate facts, as the reasons recorded allege non- disclosure of share transactions despite the appellant having duly disclosed short term capital gains

GANGARAM REDDY TEKULAPALLI,HYDERABAD vs. ITO., INT TAXN- 2, HYDERABAD

In the result appeal ITA

Bench: Shri Vijay Pal Rao & Shri Manjunatha G

capital gains” by the Assessing Officer, the assessee has opted for filing objections before the 5 ITA.Nos.786 & 787/Hyd./2024 Disputes Resolution Panel [in short “DRP”], Bangalore vide application dated 26.04.2023. The DRP after hearing the objections of the assessee, was of the opinion that the assessee ought to have file his objections against each such proposed variations

HARIPRIYA TEKUPALLY,HYDERABAD vs. INCOME TAX OFFICER, INT TXN - 2, HYDERABAD

In the result appeal ITA

Bench: Shri Vijay Pal Rao & Shri Manjunatha G

capital gains” by the Assessing Officer, the assessee has opted for filing objections before the 5 ITA.Nos.786 & 787/Hyd./2024 Disputes Resolution Panel [in short “DRP”], Bangalore vide application dated 26.04.2023. The DRP after hearing the objections of the assessee, was of the opinion that the assessee ought to have file his objections against each such proposed variations

BRIJESH CHANDWANI,HYDERABAD vs. DCIT., CIRCLE -6(1), HYDERABAD

In the result, appeal of the assessee for the assessment year 2020-2021 is allowed for statistical purposes

Bench: Shri Vijay Pal Rao & Shri Madhusudan Sawdiaआ.अपी.सं /Ita Nos.1527 & 1528/Hyd/2025 Assessment Years – 2016-2017 & 2020-2021 Brijesh Chandwani The Dcit, Circle-6(1), Vs. Hyderabad – 500 034 Hyderabad. Pan Adkpc1537H (Appellant) (Respondent) िनधा"रती "ारा /Assessee By: Ca Pawan Kumar Chakrapani राज" व "ारा /Revenue By: Sri Ranjan Agrawala, Sr. Ar

capital gain, under the facts and circumstances of the case. 10. The Appellant denies himself liable to interest under section 234A, 2348 and 234C of the Act, under the facts and circumstances of the case. 11. The Appellant craves leave to add, alter, delete or substitute any of the grounds urged above. 4 ITA.No.1527 & 1528/Hyd./2025

BRIJESH CHANDWANI,HYDERABAD vs. DCIT., CIRCLE -6(1), HYDERABAD

capital gain, under the facts and circumstances of the case. 10. The Appellant denies himself liable to interest under section 234A, 2348 and 234C of the Act, under the facts and circumstances of the case. 11. The Appellant craves leave to add, alter, delete or substitute any of the grounds urged above. 12. In the view of the above

ABHISHEK REDDY BOYAPALLY,HYDERABAD vs. ITO (INT TAXN) - 2, HYDERABAD

In the result, the appeal of the assessee is allowed

Bench: Shri Vijay Pal Rao, Vice-A N D Shri Madhusudan Sawdiaआ.अपी.सं /Ita No.352/Hyd/2025 (निर्धारण वर्ा/Assessment Year: 2015-16) Shri Abhishek Reddy Vs. Income Tax Officer Boyapally, Hyderabad International Taxation-2, Pan: Bodpb0397F Hyderabad (Appellant) (Respondent) निर्धाररती द्वधरध/Assessee By: Ca Y. V. Bhanu Narayan Rao रधजस् व द्वधरध/Revenue By: Dr.Narendra Kumar Naik, Cit(Dr) सुिवधई की तधरीख/Date Of Hearing: 15/10/2025 घोर्णध की तधरीख/Pronouncement: 17/10/2025 आदेश/Order Per Madhusudan Sawdia, A.M.: This Appeal Is Filed By Shri Abhishek Reddy Boyapally (“The Assessee”), Feeling Aggrieved By The Assessment Order Passed By The Ito, International Taxation-2, Hyderabad (“Ld. Ao”), Dated 25.12.2024 For The A.Y 2015-16. 2. The Assessee Has Raised The Following Grounds Of Appeal:

Capital Gain on the sale of immovable property., thereby determining the total income of the assessee at Rs.18,62,642/-. 5. Aggrieved by the final assessment order of the Ld. AO, the assessee has preferred the present appeal before this Tribunal. At the outset, the Ld. AR submitted that the assessee is pressing only single legal ground

SUDHAKER MUNIGETI,ADILABAD vs. ITO., WARD-1, ADILABAD

In the result, appeal of the Assessee is allowed

Bench: Shri Vijay Pal Rao & Shri Manjunatha G.आ.अपी.सं /Ita No.471/Hyd/2025 Assessment Years – 2019-2020 Sudhaker Munigeti, The Income Tax Officer, Vs. Adilabad – 504 001. Ward-1, Telangana. Adilabad. Pan Acapm9247K Telangana. (Appellant) (Respondent) िनधा"रती "ारा /Assessee By: Ca, A Srinivas राज" व "ारा /Revenue By: Ms Malathi B. Sr. Ar

Capital Gains” and assessed the total income of the 5 ITA.No.471/Hyd./2025 assessee at Rs.39,48,391/- vide order dated 01.03.2024 passed u/sec.147 r.w.s.144B of the Income Tax Act, 1961. 5. Being aggrieved by the assessment order, the assessee preferred an appeal before the learned CIT(A). The learned CIT(A) after considering the submissions of the assessee upheld