RAGHU ALEKH BARLI,HYDERABAD vs. DCIT., CIRCLE-6(1), HYDERABAD

Accordingly we have set aside the order of the Ld. CIT(A) and quashed the impugned assessment order. Following the same reasoning, all these three appeals filed by the assessee are also allowed in ...

Bench: Shri Ravish Sooda N D Shri Madhusudan Sawdiaappeal In Ita Assessee Revenue A.Y 1317/Hyd/2025 Smt. Lingamgunta Income Tax Officer 2015-16 Adilaxmi, Secunderabad Ward 10 (1) Pan:Amnpl4940M Hyderabad 915/Hyd/2025 Shri Raghu Alekh Barli Dy. Cit 2018-19 Hyderabad Circle 6(1) Pan:Ahjpa1085F Hyderabad 1487/Hyd/2025 Sanzyme Private Ltd Dy. Cit 2019-20 Hyderabad Circle 3(1) Pan:Aaacu2692R Hyderabad 1606/Hyd/2025 Shri Bikaram Income Tax Officer 2018-19 Pushpender, Hyderabad Ward 9(1) Pan: Cebpp4471F Hyderabad िनधा""रती "ारा/Assessee By: Advocates Shri S. Rama Rao & Sashank Dundu & C.A. Kumar Pal Tated राज" व "ारा/Revenue By:: Shri Waseem Ur Rahman, Sr. Dr

1 of 29 ITA Nos 1317 915 1487 and 1606 together and are being disposed of by this common consolidated order. ITA No.1317/Hyd/2025: 2. At the outset, we observed that there is a delay of 21 days in filing of the appeal before the Tribunal. The assessee has filed a condonation petition accompanied by a copy of affidavit explaining

BIKARAM PUSHPENDER,HYDERABAD vs. ITO, WARD-9(1), HYDERABAD

Accordingly we have set aside the order of the Ld. CIT(A) and quashed the impugned assessment order. Following the same reasoning, all these three appeals filed by the assessee are also allowed in ...

Bench: Shri Ravish Sooda N D Shri Madhusudan Sawdiaappeal In Ita Assessee Revenue A.Y 1317/Hyd/2025 Smt. Lingamgunta Income Tax Officer 2015-16 Adilaxmi, Secunderabad Ward 10 (1) Pan:Amnpl4940M Hyderabad 915/Hyd/2025 Shri Raghu Alekh Barli Dy. Cit 2018-19 Hyderabad Circle 6(1) Pan:Ahjpa1085F Hyderabad 1487/Hyd/2025 Sanzyme Private Ltd Dy. Cit 2019-20 Hyderabad Circle 3(1) Pan:Aaacu2692R Hyderabad 1606/Hyd/2025 Shri Bikaram Income Tax Officer 2018-19 Pushpender, Hyderabad Ward 9(1) Pan: Cebpp4471F Hyderabad िनधा""रती "ारा/Assessee By: Advocates Shri S. Rama Rao & Sashank Dundu & C.A. Kumar Pal Tated राज" व "ारा/Revenue By:: Shri Waseem Ur Rahman, Sr. Dr

1 of 29 ITA Nos 1317 915 1487 and 1606 together and are being disposed of by this common consolidated order. ITA No.1317/Hyd/2025: 2. At the outset, we observed that there is a delay of 21 days in filing of the appeal before the Tribunal. The assessee has filed a condonation petition accompanied by a copy of affidavit explaining

SANZYME PRIVATE LIMITED,HYDERABAD vs. DCIT., CIRCLE-3(1), HYDERABAD

Accordingly we have set aside the order of the Ld. CIT(A) and quashed the impugned assessment order. Following the same reasoning, all these three appeals filed by the assessee are also allowed in ...

Bench: Shri Ravish Sooda N D Shri Madhusudan Sawdiaappeal In Ita Assessee Revenue A.Y 1317/Hyd/2025 Smt. Lingamgunta Income Tax Officer 2015-16 Adilaxmi, Secunderabad Ward 10 (1) Pan:Amnpl4940M Hyderabad 915/Hyd/2025 Shri Raghu Alekh Barli Dy. Cit 2018-19 Hyderabad Circle 6(1) Pan:Ahjpa1085F Hyderabad 1487/Hyd/2025 Sanzyme Private Ltd Dy. Cit 2019-20 Hyderabad Circle 3(1) Pan:Aaacu2692R Hyderabad 1606/Hyd/2025 Shri Bikaram Income Tax Officer 2018-19 Pushpender, Hyderabad Ward 9(1) Pan: Cebpp4471F Hyderabad िनधा""रती "ारा/Assessee By: Advocates Shri S. Rama Rao & Sashank Dundu & C.A. Kumar Pal Tated राज" व "ारा/Revenue By:: Shri Waseem Ur Rahman, Sr. Dr

1 of 29 ITA Nos 1317 915 1487 and 1606 together and are being disposed of by this common consolidated order. ITA No.1317/Hyd/2025: 2. At the outset, we observed that there is a delay of 21 days in filing of the appeal before the Tribunal. The assessee has filed a condonation petition accompanied by a copy of affidavit explaining

SANGHI TEXTILES PRIVATE LIMITED,HYDERBAD vs. ITO., WARD-3(1), HYDERABAD

Bench: Us:

1)(a) of the Act contemplates that the provisions of this Act shall, so far as may be, apply accordingly as if such return were a return required to be furnished under section 139. The Ld. AR submitted that the same language has been employed by the legislature in section 148 of the Act. Elaborating further on his contention

THE OOKAL FARMERS SERVICE COOPERATIVE SOCIETY LIMITED,WARANGAL vs. ITO., WARD-1, WARANGAL

In the result, all three appeals of the assesssee, i

Bench: SHRI RAVISH SOOD, HON'BLE (Judicial Member), SHRI MADHUSUDAN SAWDIA HON'BLE (Accountant Member)

delay in filing of the present appeal by the assessee appellant, and are of the view that as the same had crept in because of bonafide reasons, therefore, the same merits to be condoned. 12. Shri SNSR Chinmai, Advocate, the Ld. AR, submitted that both the impugned order passed under Section 148A(d) of the Act, dated 24.04.2022 and Notice

THE OOKAL FARMERS SERVICE COOPERATIVE SOCIETY LIMITED,WARANGAL vs. ITO., WARD-1, WARANGAL

In the result, all three appeals of the assesssee, i

Bench: SHRI RAVISH SOOD, HON'BLE (Judicial Member), SHRI MADHUSUDAN SAWDIA HON'BLE (Accountant Member)

delay in filing of the present appeal by the assessee appellant, and are of the view that as the same had crept in because of bonafide reasons, therefore, the same merits to be condoned. 12. Shri SNSR Chinmai, Advocate, the Ld. AR, submitted that both the impugned order passed under Section 148A(d) of the Act, dated 24.04.2022 and Notice

THE OOKAL FARMERS SERVICE COOPERATIVE SOCIETY LIMITED,WARANGAL vs. ITO., WARD-1, WARANGAL

In the result, all three appeals of the assesssee, i

Bench: SHRI RAVISH SOOD, HON'BLE (Judicial Member), SHRI MADHUSUDAN SAWDIA HON'BLE (Accountant Member)

delay in filing of the present appeal by the assessee appellant, and are of the view that as the same had crept in because of bonafide reasons, therefore, the same merits to be condoned. 12. Shri SNSR Chinmai, Advocate, the Ld. AR, submitted that both the impugned order passed under Section 148A(d) of the Act, dated 24.04.2022 and Notice

MADURAI TUTICORIN EXPRESSWAYS LIMITED,HYDERABAD vs. ACIT., CIRCLE - 5(1), HYDERABAD

In the result, all three appeals of the assesssee, i

Bench: SHRI LALIET KUMAR (Judicial Member), SHRI MADHUSUDAN SAWDIA (Accountant Member)

delay in filing of the present appeal by the assessee appellant, and are of the view that as the same had crept in because of bonafide reasons, therefore, the same merits to be condoned. 12. Shri SNSR Chinmai, Advocate, the Ld. AR, submitted that both the impugned order passed under Section 148A(d) of the Act, dated 24.04.2022 and Notice

DCIT (EXEMPTIONS), CIRCLE 1(1), HYDERABAD vs. NATIONAL INSTITUTE OF RURAL DEVELOPMENT AND PANCHAYATI RAJ, HYDERABAD

In the result, both the appeal filed by the Revenue and cross- objection filed by the assessee are dismissed

Bench: SHRI VIJAY PAL RAO, HON’BLE (Vice President), SHRI MANJUNATHA G, HON’BLE (Accountant Member)

condone the delay in filing Form 10B as per Instruction No.F.No.267/482/77-IT(part) dated 09.02.1978. 7. Any other ground that may be urged at the time of hearing.” 4 ITA Nos.1210 and 1211/Hyd/2025 & C.O. Nos.27 and 28/Hyd/2025 National Institute of Rural Development & Pranchayati Raj 3. The brief facts of the case are that, the assessee, National Institute of Rural Development

INCOME TAX OFFICER, WARD-1, NELLORE vs. VENKATA RAMANAMMA SAKAMURI, NELLORE

In the result, the appeal filed by the revenue being devoid and bereft of any substance is dismissed

Bench: Us:

delay is condoned. 4.2 I have gone through the assessment order and record available. Brief facts of the case are that the case pertains to the reopening of assessment under Section 148 of the Income Tax Act, 1961, for AY 2018-19, triggered by substantial cash deposits, withdrawals, and liquor purchases by the assessee, Smt. Venkata Ramanamma Sakamuri. The flagged

DESU ENTERPRISES,ONGOLE vs. ITO., WARD-1, ONGOLE

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

Bench: Shri Ravish Sood & Shri Madhusudan Sawdiaआ.अपी.सं / Ita Nos.549 & 589/Hyd/2024 (निर्धारण वर्ष/Assessment Years:2015-16 & 2013-14) 1. M/S. Desu Enterprises, Ongole (A.P.) Pan: Aagfd1940C 2. Thalla Srisailam Goud, Ibrahimpatnam. Pan: Αιτpg3044K (Appellants) Vs. Income Tax Officer, Ward-1, Ongole. Income Tax Officer, Ward 9(1), Hyderabad. (Respondents) निर्धारिती द्वारा / Assessees By: राजस्व द्वारा / Revenue By: Shri Sashank Dundu, Advocate Ms. U. Mini Chandran, Cit-Dr & Ms. Payal Gupta, Sr-Dr सुनवाई की तारीख / Date Of Hearing: 06/11/2025 घोषणा की तारीख / Pronouncement: 07/01/2026 आदेश/Order Per Madhusudan Sawdia, A.M.: These Appeals Are Filed By M/S. Desu Enterprises & Shri Thalla Srisailam Goud (“The Assessees”), Feeling Aggrieved By The Separate Orders Passed By The Learned Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre (Nfac), Delhi (“Ld. Cit(A)”), Dated 26.02.2024 & 09.04.2024 For The A.Ys. 2015-16 & 2013-14 Respectively. Since The Issues Involved In These Two Appeals Are Identical, They Are Heard Together & One Consolidated Order Is Being Passed For The Sake Of Convenience & Brevity.

148 of the Act is void ab initio, and the assessment framed on the basis of such invalid notice cannot be sustained. 12. In view of the foregoing discussion, grounds nos. 2 and 3 raised by the assessee are allowed, and the assessment order passed under section 147 read with sections 144 and 144B of the Act dated

PARANJYOTHI THOTA,HYDERABAD vs. ACIT, CIRCLE-5(1), HYDERABAD

In the result, appeal filed by the assessee in ITA

Bench: Shri Vijay Pal Rao, Vice-A N D Shri Manjunatha G.आ.अपी.सं /Ita Nos. 2050 & 2079/Hyd/2025 (निर्धारण वर्ा/Assessment Year: 2012-13) Smt. Paran Jyothi Thota Vs. Asstt. Cit Hyderabad Circle 5(1) Pan:Ajqpt7772F Hyderabad (Appellant) (Respondent) निर्धाररती द्वधरध/Assessee By: Advocate C. Anurag रधजस् व द्वधरध/Revenue By: Dr. Sachin Kumar, Sr. Dr सुिवधई की तधरीख/Date Of Hearing: 12/02/2026 घोर्णध की तधरीख/Pronouncement: 25/02/2026 आदेश/Order Per Manjunatha, G. A.M. These Two Appeals Filed By The Assessee Are Directed Against The Separate Orders Passed By The Learned Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre (Nfac), Delhi, Dated 09/09/2025 & 25/09/2025, For The Assessment Year 2012-13. Page 1 Of 33

148 of the Act, the assessee did not file any return of income. Thereafter, notice under section 142(1) of the act was issued and there is no response from the assessee During the course of the assessment proceedings, the A.O noticed that the assessee along with 3 others sold ancestral immovable property which is an open land admeasuring

PARANJYOTHI THOTA,HYDERABAD vs. ACIT, CIRCLE-5(1), HYDERABAD

In the result, appeal filed by the assessee in ITA

Bench: Shri Vijay Pal Rao, Vice-A N D Shri Manjunatha G.आ.अपी.सं /Ita Nos. 2050 & 2079/Hyd/2025 (निर्धारण वर्ा/Assessment Year: 2012-13) Smt. Paran Jyothi Thota Vs. Asstt. Cit Hyderabad Circle 5(1) Pan:Ajqpt7772F Hyderabad (Appellant) (Respondent) निर्धाररती द्वधरध/Assessee By: Advocate C. Anurag रधजस् व द्वधरध/Revenue By: Dr. Sachin Kumar, Sr. Dr सुिवधई की तधरीख/Date Of Hearing: 12/02/2026 घोर्णध की तधरीख/Pronouncement: 25/02/2026 आदेश/Order Per Manjunatha, G. A.M. These Two Appeals Filed By The Assessee Are Directed Against The Separate Orders Passed By The Learned Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre (Nfac), Delhi, Dated 09/09/2025 & 25/09/2025, For The Assessment Year 2012-13. Page 1 Of 33

148 of the Act, the assessee did not file any return of income. Thereafter, notice under section 142(1) of the act was issued and there is no response from the assessee During the course of the assessment proceedings, the A.O noticed that the assessee along with 3 others sold ancestral immovable property which is an open land admeasuring

THALLA SRISAILAM GOUD,IBRAHIMPATNAM vs. INCOME TAX OFFICER, WARD 9(1), HYDERABAD

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

Bench: Shri Ravish Sood & Shri Madhusudan Sawdia

148 of the Act is void ab initio, and the assessment framed on the basis of such invalid notice cannot be sustained. 12. In view of the foregoing discussion, grounds nos. 2 and 3 raised by the assessee are allowed, and the assessment order passed under section 147 read with sections 144 and 144B of the Act dated

INCOME TAX OFFICER, WARD-1, WARANGAL vs. SHIVA KUMAR THOTA, WARANGAL

In the result, the primary objection filed by the assessee vide his letter, dated 02/06/2025 is allowed while for the appeal filed by

Bench: Shri Manjunatha G. & Shri Ravish Soodआ.अपी.सं /Ita No.996/Hyd/2024 (िनधा"रण वष"/Assessment Year: 2017-18) Income Tax Officer, Vs. Shiva Kumar Thota, Ward-1, Warangal. Warangal. Pan: Aaopt4519M (Appellant) (Respondent) िनधा""रती "ारा/Assessee By: Shri K.A. Sai Prasad, Ca राज" व "ारा/Revenue By: Mrs. U. Mini Chandran, Cit-Dr सुनवाई की तारीख/Date Of Hearing: 18/11/2025 घोषणा की तारीख/Date Of 10/12/2025 Pronouncement: आदेश / Order Per. Ravish Sood, J.M: The Present Appeal Filed By The Revenue Is Directed Against The Order Passed By The Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre, Delhi, Dated 06/08/2024 Which In Turn Arises From The Order Passed By The Assessing Officer Under Section 147 R.W.S 144B Of The Income-Tax Act, 1961 (For Short, “The Act”), Dated 26/05/2023 For The Assessment Year 2017-18. The Revenue Has Assailed The Impugned Order On The Following Grounds Of Appeal Before Us:

condone the delay therein involved. On further appeal, it was the claim of the assessee that as it had assailed the validity of the jurisdiction that was assumed by 12 ITO vs. Shiva Kumar Thota the AO under Section 153C of the Act, which was purely an issue of law, therefore, there was no justification on the part

NAVAYUGA ENGINEERING COMPANY LIMITED,HYDERABAD vs. ACIT CIRCLE-1(1), HYDERABAD

In the result, all the three appeals filed by the assessee are dismissed

Bench: Shri R.K. Panda, Vice- & Shri Laliet Kumar

148] or section 153A 37[***] relating to the assessment year commencing 38[on the 1st day of April, 39[2023]] shall,— 12(f) in the case of a company not being a company to which clause (g) applies, be in Form No. ITR-6 and be verified in the manner indicated therein; (g) in the case of a person including

NAVAYUGA ENGINEERING COMPANY LIMITED,HYDERABAD vs. ACIT CIRCLE-1(1), HYDERABAD

In the result, all the three appeals filed by the assessee are dismissed

Bench: Shri R.K. Panda, Vice- & Shri Laliet Kumar

148] or section 153A 37[***] relating to the assessment year commencing 38[on the 1st day of April, 39[2023]] shall,— 12(f) in the case of a company not being a company to which clause (g) applies, be in Form No. ITR-6 and be verified in the manner indicated therein; (g) in the case of a person including

NAVAYUGA ENGINEERING COMPANY LIMITED,HYDERABAD vs. ACIT CIRCLE-1(1), HYDERABAD

In the result, all the three appeals filed by the assessee are dismissed

Bench: Shri R.K. Panda, Vice- & Shri Laliet Kumar

148] or section 153A 37[***] relating to the assessment year commencing 38[on the 1st day of April, 39[2023]] shall,— 12(f) in the case of a company not being a company to which clause (g) applies, be in Form No. ITR-6 and be verified in the manner indicated therein; (g) in the case of a person including

ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE3-(4), HYDERABAD vs. ORBIT VENTURES, HYDERABAD

In the result, the appeal of Revenue in ITA

Bench: Before Shri Rama Kanta Panda & Shri Laliet Kumar

condone the delay and admit all the three appeals of assessee for hearing. 7. First, we will take up the appeals filed by Revenue. 7.1. Before us, at the outset, both the parties submitted that the issues raised in all the appeals were identical. In view of the aforesaid submissions, we, for the sake of convenience proceed to dispose