ACIT, CIRCLE-5(1), HYDERABAD vs. USHODAYA ENTERPRISES PRIVATE LIMITED, HYDERABAD

capital gains tax: It\nis an undisputed position that respondent assessee is an investment company\nand had invested by purchasing a substantial number of shares and thereby\nsecuring right to management. Possibility of sale of shares by private\nplacement etc. cannot be ruled out and is not all improbability. Dividend may or\nmay not be declared. Dividend is declared

KP ADVISORY SERVICES LLP,HYDERABAD vs. ACIT., CENTRAL CIRCLE-2(1), HYDERABAD

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

Bench: Shri Vijay Pal Rao & Shri Manjunatha G.आ.अपी.सं /Ita No.1013/Hyd/2025 Assessment Year 2018-2019 Kp Advisory Services Llp, The Acit, Hyderabad. Pin–500 016. Vs. Central Circle-2(1), Telangana. Hyderabad. Pan Aarfk7349F (Appellant) (Respondent) िनधा"रती "ारा /Assessee By: Sri Sp Chidambaram, Advocate राज" व "ारा /Revenue By: Sri Ashutosh Pradhan, Sr. Ar सुनवाई की तारीख/Date Of Hearing: 10.12.2025 घोषणा की तारीख/Pronouncement: 09.01.2026 आदेश/Order

Section 270A of the Act without appreciating the case in entirety 8. The Appellant craves leave to add to and/or to alter, amend, rescind, modify, withdraw all or any of the grounds of appeal herein above or add any further grounds may be considered necessary and to submit such statements, documents, facts and evidence as may be considered necessary either

VITP PRIVATE LIMITED,HYDERABAD vs. DCIT., CIRCLE8(1), HYDERABAD

gain and income from other sources\naggregating to Rs.8,54,52,625/-. After considering the submissions\nfiled by the assessee, the Ld. PCIT concluded that both the issues\nwere not examined by the Ld. AO during scrutiny assessment,\nhence treated the order of the Ld. AO as erroneous and prejudicial\nto the interest of the Revenue. Accordingly, vide order dated

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

gains if the net sale consideration from the transfer of a long-term capital asset (other than a residential house) is invested in the purchase or construction of one residential house within the prescribed time limits. The \"cost of the new asset includes both the purchase price and the cost of construction or improvement of the residential house. The Assessing

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

gain any advantage on account of developments that resulted on account of non-payment of self asst. tax. On the contrary, the Appellant had faced lot of pressure carrying the burden of payment of disputed tax for this long time." There is again no basis, for condonation but for sympathy and playing the victim card. The appellant is not even

SUJATHA KUMAR,BANASHANKARI vs. INCOME TAX OFFICER, WARD-1, GUDUR

In the result, appeal of the Assessee is allowed for statistical purposes

Bench: Shri Vijay Pal Rao & Shri Madhusudan Sawdiaआ.अपी.सं /Ita No.1439/Hyd/2025 Assessment Year – 2016-2017 Mrs. Sujatha Kumar, The Income Tax Officer, Bengaluru – 560 085 Ward-1, Gudur-524101. Vs. Andhra Pradesh Pan Ahmpk3172C (Appellant) (Respondent) िनधा"रती "ारा /Assessee By: Ca Siddesh Nagraj Gaddi राज" व "ारा /Revenue By: Sri Abhinav Pitta, Sr. Ar

3. The order of CIT(A) is bad in law as it is against the provisions of the Act and also against the principles of natural justice. 4. The impugned order is bad in law as it is against the provisions of the Act. 5. The Ld. CIT(A) has erred in law and on facts in upholding the order

KAMISETTY ASHOK KUMAR (HUF),HYDERABAD vs. INCOME TAX OFFICER, WARD-15(1), HYDERABAD

In the result, the appeal of the assessee is allowed for\nstatistical purposes

3 of 6\n\nPage 4 of 6\n\nPage 5 of 6\n\nPage 6 of 6", "summary": { "facts": "The assessee, a Hindu Undivided Family (HUF), failed to file a return of income for Assessment Year 2015-16. The Assessing Officer (AO) initiated proceedings under Section 147, treating the sale of an immovable property and rental income as short

GOVINDA RAJULU DHONDU,HYDERABAD vs. ACIT, CIRCLE-12(1), HYDERABAD

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

Bench: Shri R.K. Panda & Shri K. Narasimha Charyassessment Year: 2019-20

capital gain in the return of income filed before the Authorities concerned in USA and paid tax equivalent to Indian Rupee of Rs.58,69,594/. Copy of the return of income filed in USA was also submitted. The assessee while filing the return of income in ITR-2 claimed tax credit for 58,69,594/- as per the computation statement

ROYAL ENGINEERING,HYDERABAD vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-3(4), HYDERABAD

In the result, appeal of Revenue in ITA No

Bench: Shri Rama Kanta Panda & Shri Laliet Kumarsl. आ.अपी.सं / निर्धारणारण वर्ष अपीलार्थी / प्रत्‍यर्थी / No.

Capital Gain Tax) of Rs. 93,69,810/- Tax on normal rate on income Total Tax there on = 93,69,810/- Less : Rebate on Agri. Income = 0 Page 7 of 31 Add surcharge @ 0% 0 Total Tax (Tax+Surcharge) 93,69,810/- Add: Education cess @ 3% = 2,81,094/- 96,50,904/- Tax on total Income = Add: Interest u/s 234A

ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE3-(4), HYDERABAD vs. ACE CONSTRUCTIONS, HYDERABAD

In the result, appeal of Revenue in ITA No

Bench: Shri Rama Kanta Panda & Shri Laliet Kumarsl. आ.अपी.सं / निर्धारणारण वर्ष अपीलार्थी / प्रत्‍यर्थी / No.

Capital Gain Tax) of Rs. 93,69,810/- Tax on normal rate on income Total Tax there on = 93,69,810/- Less : Rebate on Agri. Income = 0 Page 7 of 31 Add surcharge @ 0% 0 Total Tax (Tax+Surcharge) 93,69,810/- Add: Education cess @ 3% = 2,81,094/- 96,50,904/- Tax on total Income = Add: Interest u/s 234A

ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE3-(4), HYDERABAD vs. ACE CONSTRUCTIONS, HYDERABAD

In the result, appeal of Revenue in ITA No

Bench: Shri Rama Kanta Panda & Shri Laliet Kumarsl. आ.अपी.सं / निर्धारणारण वर्ष अपीलार्थी / प्रत्‍यर्थी / No.

Capital Gain Tax) of Rs. 93,69,810/- Tax on normal rate on income Total Tax there on = 93,69,810/- Less : Rebate on Agri. Income = 0 Page 7 of 31 Add surcharge @ 0% 0 Total Tax (Tax+Surcharge) 93,69,810/- Add: Education cess @ 3% = 2,81,094/- 96,50,904/- Tax on total Income = Add: Interest u/s 234A

ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE3-(4), HYDERABAD vs. ACE CONSTRUCTIONS, HYDERABAD

In the result, appeal of Revenue in ITA No

Bench: Shri Rama Kanta Panda & Shri Laliet Kumarsl. आ.अपी.सं / निर्धारणारण वर्ष अपीलार्थी / प्रत्‍यर्थी / No.

Capital Gain Tax) of Rs. 93,69,810/- Tax on normal rate on income Total Tax there on = 93,69,810/- Less : Rebate on Agri. Income = 0 Page 7 of 31 Add surcharge @ 0% 0 Total Tax (Tax+Surcharge) 93,69,810/- Add: Education cess @ 3% = 2,81,094/- 96,50,904/- Tax on total Income = Add: Interest u/s 234A

ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE3-(4), HYDERABAD vs. ROYAL ENGINEERING, HYDERABAD

In the result, appeal of Revenue in ITA No

Bench: Shri Rama Kanta Panda & Shri Laliet Kumarsl. आ.अपी.सं / निर्धारणारण वर्ष अपीलार्थी / प्रत्‍यर्थी / No.

Capital Gain Tax) of Rs. 93,69,810/- Tax on normal rate on income Total Tax there on = 93,69,810/- Less : Rebate on Agri. Income = 0 Page 7 of 31 Add surcharge @ 0% 0 Total Tax (Tax+Surcharge) 93,69,810/- Add: Education cess @ 3% = 2,81,094/- 96,50,904/- Tax on total Income = Add: Interest u/s 234A

ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE3-(4), HYDERABAD vs. ROYAL ENGINEERING, HYDERABAD

In the result, appeal of Revenue in ITA No

Bench: Shri Rama Kanta Panda & Shri Laliet Kumarsl. आ.अपी.सं / निर्धारणारण वर्ष अपीलार्थी / प्रत्‍यर्थी / No.

Capital Gain Tax) of Rs. 93,69,810/- Tax on normal rate on income Total Tax there on = 93,69,810/- Less : Rebate on Agri. Income = 0 Page 7 of 31 Add surcharge @ 0% 0 Total Tax (Tax+Surcharge) 93,69,810/- Add: Education cess @ 3% = 2,81,094/- 96,50,904/- Tax on total Income = Add: Interest u/s 234A

ROYAL ENGINEERING,HYDERABAD vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-3(4), HYDERABAD

In the result, appeal of Revenue in ITA No

Bench: Shri Rama Kanta Panda & Shri Laliet Kumarsl. आ.अपी.सं / निर्धारणारण वर्ष अपीलार्थी / प्रत्‍यर्थी / No.

Capital Gain Tax) of Rs. 93,69,810/- Tax on normal rate on income Total Tax there on = 93,69,810/- Less : Rebate on Agri. Income = 0 Page 7 of 31 Add surcharge @ 0% 0 Total Tax (Tax+Surcharge) 93,69,810/- Add: Education cess @ 3% = 2,81,094/- 96,50,904/- Tax on total Income = Add: Interest u/s 234A

ACE CONSTRUCTIONS,HYDERABAD vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-3(4), HYDERABAD

In the result, appeal of Revenue in ITA No

Bench: Shri Rama Kanta Panda & Shri Laliet Kumarsl. आ.अपी.सं / निर्धारणारण वर्ष अपीलार्थी / प्रत्‍यर्थी / No.

Capital Gain Tax) of Rs. 93,69,810/- Tax on normal rate on income Total Tax there on = 93,69,810/- Less : Rebate on Agri. Income = 0 Page 7 of 31 Add surcharge @ 0% 0 Total Tax (Tax+Surcharge) 93,69,810/- Add: Education cess @ 3% = 2,81,094/- 96,50,904/- Tax on total Income = Add: Interest u/s 234A

ROYAL ENGINEERING,HYDERABAD vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-3(4), HYDERABAD

In the result, appeal of Revenue in ITA No

Bench: Shri Rama Kanta Panda & Shri Laliet Kumarsl. आ.अपी.सं / निर्धारणारण वर्ष अपीलार्थी / प्रत्‍यर्थी / No.

Capital Gain Tax) of Rs. 93,69,810/- Tax on normal rate on income Total Tax there on = 93,69,810/- Less : Rebate on Agri. Income = 0 Page 7 of 31 Add surcharge @ 0% 0 Total Tax (Tax+Surcharge) 93,69,810/- Add: Education cess @ 3% = 2,81,094/- 96,50,904/- Tax on total Income = Add: Interest u/s 234A

ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE3-(4), HYDERABAD vs. ACE CONSTRUCTIONS , HYDERABAD

In the result, appeal of Revenue in ITA No

Bench: Shri Rama Kanta Panda & Shri Laliet Kumarsl. आ.अपी.सं / निर्धारणारण वर्ष अपीलार्थी / प्रत्‍यर्थी / No.

Capital Gain Tax) of Rs. 93,69,810/- Tax on normal rate on income Total Tax there on = 93,69,810/- Less : Rebate on Agri. Income = 0 Page 7 of 31 Add surcharge @ 0% 0 Total Tax (Tax+Surcharge) 93,69,810/- Add: Education cess @ 3% = 2,81,094/- 96,50,904/- Tax on total Income = Add: Interest u/s 234A