SUBBALAKSHMAMMA PINNAMA,THUMMALAGUNTA,TIRUPATI vs. INCOME TAX OFFICER, WARD-1(1), TIRUPATI

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

Bench: the Ld. CIT(A).

capital gains for A.Y. 2017-18. He noted that, the assessee offered the income only after issuance of notice under Section 148 and that ,the reasons given by the assessee such as disputes with the developer, uncertainty about her share, applicability of Section 45(5A), and dates of completion of flats, did not justify the failure to file the return

ORBIS REAL ESTATE FUND I,HYDERABAD (AUTH. REP.) vs. ADIT (INTERNATIONAL TAXATION)-2 - 2, HYDERABAD

In the result, the appeal of the assessee is partly allowed

Bench: Shri Ravish Sood & Shri Madhusudan Sawdia

2) The Ld. AO failed to recognize genuineness of substance of full time functioning advisory firm in Mauritius and board of directors meeting wholly held in Mauritius and he/she has erred in applying the applicable provisions of the India-Mauritius Double tax avoidance agreement (“DTAA”). (3) The Ld. AO erred in recharacterizing the nature of transaction from sale of shares

PENNINTI VIVEKANANDA RAO,HYDERABAD vs. ADIT (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.1494/Hyd/2025 (िनधा"रण वष"/Assessment Year: 2020-21) Shri Penninti Vivekananda Vs. Adit (International Rao, Hyderabad Taxation)-2 Pan:Ayupp1895L Hyderabad (Appellant) (Respondent) िनधा""रती "ारा/Assessee By: Advocate H Srinivasulu राज" व "ारा/Revenue By:: Smt. U Mini Chandran, Cit(Dr) सुनवाई की तारीख/Date Of Hearing: 13/11/2025 घोषणा की तारीख/Pronouncement: 19/11/2025 आदेश/Order Per Madhusudan Sawdia, A.M.: This Appeal Is Filed By Shri Penninti Vivekananda Rao (“The Assessee”), Feeling Aggrieved By The Order Passed By The Learned Commissioner Of Income Tax (Appeals)-10, Hyderabad (“Ld. Cit(A)”) Dated 29.07.2025 For The A.Y 2020-21. 2. The Assessee Has Raised The Following Grounds Of Appeal:

Capital Gains” instead of under the head “Income from Other Sources.” In our considered view, as the assessee has disclosed the income in the return of income, there is no misrepresentation or suppression of facts on the part of the assessee. Consequently, the assessee’s case does not fall under any of the clauses (a) to (f) of section 270A

UNITED STEEL ALLIED INDUSTRIES PVT LIMITED,HYDERABAD vs. DCIT., CIRCLE-8(1), HYDERABAD

In the result, appeal of the assessee is allowed

Bench: Shri Vijay Pal Rao & Shri Manjunatha G

2. Brief facts of the case are that, the assessee company is engaged in the business of manufacturing of basic Iron and Steel, has filed it’s original return of income for the assessment year 2017-2018 on 07.11.2017 admitting total loss of Rs.46,59,56,307/-. The assessment has been completed under section 143(1) of the Income

PARVATHANENI PRAVEEN,KHAMMAM vs. INCOME TAX OFFICER, WARD-1, KHAMMAM

In the result, appeal of the Assessee is dismissed

2(14)(iii) of IT Act, starts with\nwords 'agricultural land in India\nNowhere in section\n2(14) it is mentioned that non-agricultural land is not a\ncapital asset. Therefore, non-agricultural land in India is\nnothing but a capital asset.\nThe facts of the present case are distinguishable with the\ncase law relied upon by the assessee.\nThe

DY. COMMISSIONER OF INCOME TAX , CIRCLE-16(1), HYDERABAD vs. NCL GREEN HABITATS PRIVATE LIMITED, HYDERABAD

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

Bench: Shri Rama Kanta Panda & Shri Laliet Kumar

gains of business or profession" or under the head "Salaries";] 33[(v) where any sum of money exceeding twenty-five thousand rupees is received without consideration by an individual or a Hindu undivided family from any person on or after the 1st day of September, 2004 34[but before the 1st day of April, 2006], the whole of such

SANGHI INDUSTRIES LIMITED,HYDERABAD vs. DCIT, CIRCLE -3 (1), HYDERABAD

In the result, the appeal of the assessee is dismissed

Bench: Shri Laliet Kumar & Shri Madhusudan Sawdia

270A of the Act for under- reporting of income. Feeling aggrieved by the directions of the Ld. DRP / Assessment Order, the assessee preferred the present appeal before the Tribunal by raising the above-extracted grounds. 3. The Ld. AR has submitted that the assessee has not claimed deduction U/s. 80IA of the Act in the return of income filed

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

Capital Gains of Rs.447,62,58,609 was considered in the Computation of Total Income Statement as per the assessment order as against Rs. 446,87,55,610 finalized in 3 ITA.No.1013/Hyd./2025 the Assessment order under section 143(3), thereby subjecting a wrong and arbitrary income to tax without providing any basis for doing so. 6. That

SYED AHMED ZEESHANUDDIN,HYDERABAD vs. ADIT (INTERNATIONAL TAXATION)-2 , HYDERABAD

In the result, appeal filed by the assessee in I

Bench: Shri Manjunatha G. & Shri K.Narasimha Charyआ.अपी.सं / Ita No.156/Hyd/2024 (निर्धारण वर्ा / Assessment Year: 2017-18)

2. The Ld.A.O. grossly erred in invoking the provisions of sec.153C of the I.T.Act without there being any incriminating material found belonging to the appellant during the course of search in the premises of third party. 3. The Ld.A.O ought to have appreciated the fact that the issuance of notice u/s 153C has to be done before the completion

ASRA AHMED ,HYDERABAD vs. ADIT (INTERNATIONAL TAXATION)-2, HYDERABAD

In the result, appeal filed by the assessee in I

Bench: Shri Manjunatha G. & Shri K.Narasimha Charyआ.अपी.सं / Ita No.156/Hyd/2024 (निर्धारण वर्ा / Assessment Year: 2017-18)

2. The Ld.A.O. grossly erred in invoking the provisions of sec.153C of the I.T.Act without there being any incriminating material found belonging to the appellant during the course of search in the premises of third party. 3. The Ld.A.O ought to have appreciated the fact that the issuance of notice u/s 153C has to be done before the completion

KAKINADA INFRASTRUCTURE HOLDINGS PRIVATE LIMITED,HYDERABAD vs. DCIT., CIRCLE-2(1), HYDERABAD

270A of the Act and, therefore, the reasons explained\nby the assessee are factually not disputed because the\ndecision to file the appeal has been taken only after the\npenalty order passed by the Assessing Officer. The Assessee\nhas explained the reasons for delay that only after the levy of\npenalty, the assessee has an imminent risk of facing

TPL- SUCG CONSORTIUM ,HYDERABAD vs. INCOME TAX OFFICER, CIRCLE 6(3), HYDERABAD

In the result, the appeal of assessee is allowed

Bench: Shri Laliet Kumar, Hon’Ble & Shri G. Manjunatha, Hon’Ble

270A is separately initiated for under reporting of income.” 4. Feeling aggrieved by the order passed by the assessing officer, assessee filed appeal before the Ld. CIT(A), who dismissed the appeal of assessee by holding as under : “6.2. I have perused the assessment order, grounds of appeal and submission filed by the appellant and arguments made during

TEK SYSTEMS GLOBAL SERVICES PRIVATE LIMITED,HYDERBAD vs. DCIT, CIRCLE-2(1), HYDERBAD

In the result, appeal filed by the assessee is allowed for statistical purposes

Bench: Shri Laliet Kumar & Shri Manjunatha G.आ.अपी.सं /Ita No.487/Hyd/2022 (निर्धारण वर्ा/Assessment Year: 2018-19) Tek Systems Global Vs. Dy. C. I. T. Services (P) Ltd, Circle 2(1) Hyderabad Hyderabad Pan:Aabcf1518Q (Appellant) (Respondent) निर्धाररती द्वधरध/Assessee By: Ms. K. Amulya, Ca रधजस् व द्वधरध/Revenue By:: Shri Jeevan Lal Lavidiya, Cit-Dr सुिवधई की तधरीख/Date Of Hearing: 29/05/2024 घोर्णध की तधरीख/Pronouncement: 05/07/2024 आदेश/Order

270A are initiated for under reporting of income. Accordingly, the income is computed as under: Returned income as per revised return - Rs.24,18,41,090/- Add. TPO Adjustment - Rs.5,88,22,320/- Education Cess disallowed - Rs. 23,85,335/- Depreciation disallowed - Rs. 33,46,509/- Total - Rs.30,57,95,254/- 7. Aggrieved with such order of the learned

PAPI REDDY ANKANNAGARI,HYDERABAD vs. DCIT., CENTRAL CIRCLE-3(3), HYDERABAD

In the result, the appeal of the assessee in ITA

Bench: Shri Ravish Sood & Shri Madhusudan Sawdiaआ.अपी.सं /Ita Nos.1309 To 1312/Hyd/2024 (निर्धारण वर्ा/Assessment Year:2019-20) Shri Papi Reddy Ankannagari, Dy. Commissioner Of Income Vs. Hyderabad. Tax, Pan: Adopa4689A Central Circle 3(3), Hyderabad. (Appellant) (Respondent) निर्धाररती द्वधरध/Assessee By: Shri S. Rama Rao, Advocate रधजस् व द्वधरध/Revenue By: Shri Gurpreet Singh, Sr-Dr सुिवधई की तधरीख/Date Of Hearing: 02/09/2025 घोर्णध की तधरीख/Pronouncement: 12/09/2025 आदेश/Order Per Bench : These Appeals Are Filed By Shri Papi Reddy Ankannagari (“The Assessee”), Feeling Aggrieved By The Separate Orders Passed By The Learned Commissioner Of Income Tax (Appeals), Hyderabad-11 (“Ld. Cit(A)”), Dated 28.11.2024, 02.12.2024, 29.11.2024 & 28.11.2024 Respectively For The A.Y. 2019-20. Since These Appeals Are Related To The Same Assessee & For The Same A.Y. 2019-20, They

2) of the Act on 12.12.2022 to the assessee. But no compliance was made by the assessee. Accordingly, the Ld. AO completed assessment under section 147 of the Act on 02.03.2023, making the additions of Rs.70 ITA Nos.1309 to 1312/Hyd/2024 4 lakhs under section 69A of the Act towards unexplained cash, Rs.17,31,763/- under section

PAPI REDDY ANKANNAGARI,HYDERABAD vs. DCIT., CENTRAL CIRCLE-3(3), HYDERABAD

In the result, the appeal of the assessee in ITA

Bench: Shri Ravish Sood & Shri Madhusudan Sawdiaआ.अपी.सं /Ita Nos.1309 To 1312/Hyd/2024 (निर्धारण वर्ा/Assessment Year:2019-20) Shri Papi Reddy Ankannagari, Dy. Commissioner Of Income Vs. Hyderabad. Tax, Pan: Adopa4689A Central Circle 3(3), Hyderabad. (Appellant) (Respondent) निर्धाररती द्वधरध/Assessee By: Shri S. Rama Rao, Advocate रधजस् व द्वधरध/Revenue By: Shri Gurpreet Singh, Sr-Dr सुिवधई की तधरीख/Date Of Hearing: 02/09/2025 घोर्णध की तधरीख/Pronouncement: 12/09/2025 आदेश/Order Per Bench : These Appeals Are Filed By Shri Papi Reddy Ankannagari (“The Assessee”), Feeling Aggrieved By The Separate Orders Passed By The Learned Commissioner Of Income Tax (Appeals), Hyderabad-11 (“Ld. Cit(A)”), Dated 28.11.2024, 02.12.2024, 29.11.2024 & 28.11.2024 Respectively For The A.Y. 2019-20. Since These Appeals Are Related To The Same Assessee & For The Same A.Y. 2019-20, They

2) of the Act on 12.12.2022 to the assessee. But no compliance was made by the assessee. Accordingly, the Ld. AO completed assessment under section 147 of the Act on 02.03.2023, making the additions of Rs.70 ITA Nos.1309 to 1312/Hyd/2024 4 lakhs under section 69A of the Act towards unexplained cash, Rs.17,31,763/- under section

PAPI REDDY ANKANNAGARI,HYDERABAD vs. DCIT., CIRCLE CIRCLE-3(3), HYDERABAD

In the result, the appeal of the assessee in ITA

Bench: Shri Ravish Sood & Shri Madhusudan Sawdiaआ.अपी.सं /Ita Nos.1309 To 1312/Hyd/2024 (निर्धारण वर्ा/Assessment Year:2019-20) Shri Papi Reddy Ankannagari, Dy. Commissioner Of Income Vs. Hyderabad. Tax, Pan: Adopa4689A Central Circle 3(3), Hyderabad. (Appellant) (Respondent) निर्धाररती द्वधरध/Assessee By: Shri S. Rama Rao, Advocate रधजस् व द्वधरध/Revenue By: Shri Gurpreet Singh, Sr-Dr सुिवधई की तधरीख/Date Of Hearing: 02/09/2025 घोर्णध की तधरीख/Pronouncement: 12/09/2025 आदेश/Order Per Bench : These Appeals Are Filed By Shri Papi Reddy Ankannagari (“The Assessee”), Feeling Aggrieved By The Separate Orders Passed By The Learned Commissioner Of Income Tax (Appeals), Hyderabad-11 (“Ld. Cit(A)”), Dated 28.11.2024, 02.12.2024, 29.11.2024 & 28.11.2024 Respectively For The A.Y. 2019-20. Since These Appeals Are Related To The Same Assessee & For The Same A.Y. 2019-20, They

2) of the Act on 12.12.2022 to the assessee. But no compliance was made by the assessee. Accordingly, the Ld. AO completed assessment under section 147 of the Act on 02.03.2023, making the additions of Rs.70 ITA Nos.1309 to 1312/Hyd/2024 4 lakhs under section 69A of the Act towards unexplained cash, Rs.17,31,763/- under section

PAPI REDDY ANKANNAGARI,HYDERABAD vs. DCIT.,CENTRAL CIRCLE-3(3), HYDERABAD

In the result, the appeal of the assessee in ITA

Bench: Shri Ravish Sood & Shri Madhusudan Sawdiaआ.अपी.सं /Ita Nos.1309 To 1312/Hyd/2024 (निर्धारण वर्ा/Assessment Year:2019-20) Shri Papi Reddy Ankannagari, Dy. Commissioner Of Income Vs. Hyderabad. Tax, Pan: Adopa4689A Central Circle 3(3), Hyderabad. (Appellant) (Respondent) निर्धाररती द्वधरध/Assessee By: Shri S. Rama Rao, Advocate रधजस् व द्वधरध/Revenue By: Shri Gurpreet Singh, Sr-Dr सुिवधई की तधरीख/Date Of Hearing: 02/09/2025 घोर्णध की तधरीख/Pronouncement: 12/09/2025 आदेश/Order Per Bench : These Appeals Are Filed By Shri Papi Reddy Ankannagari (“The Assessee”), Feeling Aggrieved By The Separate Orders Passed By The Learned Commissioner Of Income Tax (Appeals), Hyderabad-11 (“Ld. Cit(A)”), Dated 28.11.2024, 02.12.2024, 29.11.2024 & 28.11.2024 Respectively For The A.Y. 2019-20. Since These Appeals Are Related To The Same Assessee & For The Same A.Y. 2019-20, They

2) of the Act on 12.12.2022 to the assessee. But no compliance was made by the assessee. Accordingly, the Ld. AO completed assessment under section 147 of the Act on 02.03.2023, making the additions of Rs.70 ITA Nos.1309 to 1312/Hyd/2024 4 lakhs under section 69A of the Act towards unexplained cash, Rs.17,31,763/- under section

PRAJYOTH KUMAR ADI,HYDERABAD vs. ITO, WARD-4(1), HYDERABAD

In the result, both the appeals filed by the assessee are allowed for statistical purposes in terms of our aforesaid observations

Bench: us: “1. On the facts and in the circumstances of the case, the order of the Id. CIT(A) is erroneous both on facts and in law, and is passed in gross violations of principles of natural justice.

capital gains (STCG) on the sale of the subject property. Also, the AO initiated penalty proceedings under section 270A of the Act for under reporting of income in consequence of misreporting of income regarding the aforesaid addition so made by him. 5. Apart from that, the AO made an addition of the interest received by the assessee of Rs.1