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102 results for “condonation of delay”+ Section 153clear

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Delhi367Chennai355Mumbai203Bangalore170Karnataka118Jaipur108Hyderabad102Chandigarh92Kolkata78Pune75Amritsar63Ahmedabad63Cochin41Visakhapatnam38Surat33Nagpur30Indore27Panaji17Kerala17Cuttack17Rajkot13Lucknow11Guwahati10Raipur9Telangana8Jodhpur7Dehradun7SC7Rajasthan5Calcutta4Orissa4Jabalpur3Andhra Pradesh3Allahabad2Varanasi2DIPAK MISRA R.K. AGRAWAL PRAFULLA C. PANT1Agra1Patna1

Key Topics

Section 153C106Section 143(3)99Addition to Income70Section 153A60Search & Seizure52Limitation/Time-bar35Disallowance31Section 14830Cash Deposit

SRK CONSTRUCTIONS AND PROJECTS PRIVATE LIMITED,,HYDERABAD vs. DCIT, CIRCLE-3(1),, HYDERABAD

In the result, ITA.No.389/Hyd

ITA 359/HYD/2022[2016-17]Status: DisposedITAT Hyderabad24 Apr 2025AY 2016-17

Bench: Shri Vijay Pal Rao & Shri Manjunatha G

For Appellant: Shri Mohd. Afzal, AdvocateFor Respondent: Shri LV Bhaskara Reddy, CIT-DR
Section 139(1)Section 143(3)Section 263

section 142(1) of the Act, for which, the appellant had filed its reply on 25.03.2022 and filed relevant details. The Assessing Officer has passed order u/sec.143(3) r.w.s 263 of the Act on 30.03.2022 and served on the appellant. In fact, the appellant has claimed in it’s petition that, after receipt of the order from the Assessing Officer

DY. COMMISSIONER OF INCOME TAX , CIRCLE-3(2), HYDERABAD vs. SRK CONSTRUCTION PROJECTS PRIVATE LIMITED, HYDERABAD

Showing 1–20 of 102 · Page 1 of 6

29
Section 13228
Section 80I28
Penalty28

In the result, ITA.No.389/Hyd

ITA 1415/HYD/2019[2016-17]Status: DisposedITAT Hyderabad24 Apr 2025AY 2016-17

Bench: Shri Vijay Pal Rao & Shri Manjunatha G

For Appellant: Shri Mohd. Afzal, AdvocateFor Respondent: Shri LV Bhaskara Reddy, CIT-DR
Section 139(1)Section 143(3)Section 263

section 142(1) of the Act, for which, the appellant had filed its reply on 25.03.2022 and filed relevant details. The Assessing Officer has passed order u/sec.143(3) r.w.s 263 of the Act on 30.03.2022 and served on the appellant. In fact, the appellant has claimed in it’s petition that, after receipt of the order from the Assessing Officer

MALIHA SYEDA,USA vs. ITO (INT TAXN)-2, HYDERABAD

Accordingly, the “lead” appeal of the assessee ITA.No.833/Hyd./2024 for the assessment year 2013-2014 is allowed

ITA 834/HYD/2024[2014-2015]Status: DisposedITAT Hyderabad20 Feb 2025AY 2014-2015

Bench: Shri Vijay Pal Rao & Shri G. Manjunatha

For Appellant: Shri AV Raghuram, AdvocateFor Respondent: Shri Srinath Sadanala, Sr. AR
Section 132Section 143(2)Section 147Section 148Section 153(2)Section 92C

153(2). Since the assessment order has been passed on 30.01.2023 as against 31.03.2022, therefore, the same, in our opinion, is barred by limitation and accordingly, the assessment order is liable to be quashed. We therefore, quash the re-assessement proceedings being barred by limitation. Since the assessee succeeds on this preliminary legal issue, the other grounds become academic

MALIHA SYEDA,USA vs. ITO (INT TAXN)-2, HYDERABAD

Accordingly, the “lead” appeal of the assessee ITA.No.833/Hyd./2024 for the assessment year 2013-2014 is allowed

ITA 823/HYD/2024[2013-14]Status: DisposedITAT Hyderabad20 Feb 2025AY 2013-14

Bench: Shri Vijay Pal Rao & Shri G. Manjunatha

For Appellant: Shri AV Raghuram, AdvocateFor Respondent: Shri Srinath Sadanala, Sr. AR
Section 132Section 143(2)Section 147Section 148Section 153(2)Section 92C

153(2). Since the assessment order has been passed on 30.01.2023 as against 31.03.2022, therefore, the same, in our opinion, is barred by limitation and accordingly, the assessment order is liable to be quashed. We therefore, quash the re-assessement proceedings being barred by limitation. Since the assessee succeeds on this preliminary legal issue, the other grounds become academic

MALIHA SYEDA,USA vs. ITO (INT TAXN)-2, HYDERABAD

Accordingly, the “lead” appeal of the assessee ITA.No.833/Hyd./2024 for the assessment year 2013-2014 is allowed

ITA 833/HYD/2024[2013-2014]Status: DisposedITAT Hyderabad20 Feb 2025AY 2013-2014

Bench: Shri Vijay Pal Rao & Shri G. Manjunatha

For Appellant: Shri AV Raghuram, AdvocateFor Respondent: Shri Srinath Sadanala, Sr. AR
Section 132Section 143(2)Section 147Section 148Section 153(2)Section 92C

153(2). Since the assessment order has been passed on 30.01.2023 as against 31.03.2022, therefore, the same, in our opinion, is barred by limitation and accordingly, the assessment order is liable to be quashed. We therefore, quash the re-assessement proceedings being barred by limitation. Since the assessee succeeds on this preliminary legal issue, the other grounds become academic

MALIHA SYEDA,USA vs. ITO (INT TAXN)-2, HYDERABAD

Accordingly, the “lead” appeal of the assessee ITA.No.833/Hyd./2024 for the assessment year 2013-2014 is allowed

ITA 824/HYD/2024[2014-2015]Status: DisposedITAT Hyderabad20 Feb 2025AY 2014-2015

Bench: Shri Vijay Pal Rao & Shri G. Manjunatha

For Appellant: Shri AV Raghuram, AdvocateFor Respondent: Shri Srinath Sadanala, Sr. AR
Section 132Section 143(2)Section 147Section 148Section 153(2)Section 92C

153(2). Since the assessment order has been passed on 30.01.2023 as against 31.03.2022, therefore, the same, in our opinion, is barred by limitation and accordingly, the assessment order is liable to be quashed. We therefore, quash the re-assessement proceedings being barred by limitation. Since the assessee succeeds on this preliminary legal issue, the other grounds become academic

MADHUCON PROJECTS LIMITED,HYDERABAD vs. DY. COMMISSIONER OF INCOME TAX , CIRCLE-2(1), HYDERABAD

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

ITA 762/HYD/2020[2014-15]Status: DisposedITAT Hyderabad04 Feb 2025AY 2014-15

Bench: Shri Vijay Pal Rao, Vice-A N D Shri Madhusudan Sawdia

For Appellant: Shri P Murali Mohan Rao, CAFor Respondent: : Shri B. Balakrishna, CIT(DR)
Section 143(3)Section 153A

153, the assessment or reassessment relating to any assessment year which has abated under the second proviso to sub-section (1), shall stand revived with effect from the date of receipt of the order of such annulment by the Commissioner. Therefore, the intention of the legislation seems to be that in case of search only the pending assessment/reassessment proceedings shall

ASST. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2(1), HYDERABAD vs. MADHUCON PROJECTS LIMITED, HYDERABAD

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

ITA 13/HYD/2020[2010-11]Status: DisposedITAT Hyderabad04 Feb 2025AY 2010-11

Bench: Shri Vijay Pal Rao, Vice-A N D Shri Madhusudan Sawdia

For Appellant: Shri P Murali Mohan Rao, CAFor Respondent: : Shri B. Balakrishna, CIT(DR)
Section 143(3)Section 153A

153, the assessment or reassessment relating to any assessment year which has abated under the second proviso to sub-section (1), shall stand revived with effect from the date of receipt of the order of such annulment by the Commissioner. Therefore, the intention of the legislation seems to be that in case of search only the pending assessment/reassessment proceedings shall

ACIT CENTRAL CIRCLE-2(1), HYDERABAD vs. MADHUCON PROJECTS LIMITED, HYDERABAD

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

ITA 723/HYD/2020[2013-14]Status: DisposedITAT Hyderabad04 Feb 2025AY 2013-14

Bench: Shri Vijay Pal Rao, Vice-A N D Shri Madhusudan Sawdia

For Appellant: Shri P Murali Mohan Rao, CAFor Respondent: : Shri B. Balakrishna, CIT(DR)
Section 143(3)Section 153A

153, the assessment or reassessment relating to any assessment year which has abated under the second proviso to sub-section (1), shall stand revived with effect from the date of receipt of the order of such annulment by the Commissioner. Therefore, the intention of the legislation seems to be that in case of search only the pending assessment/reassessment proceedings shall

ASST. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2(1), HYDERABAD vs. MADHUCON PROJECTS LIMITED, HYDERABAD

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

ITA 12/HYD/2020[2009-10]Status: DisposedITAT Hyderabad04 Feb 2025AY 2009-10

Bench: Shri Vijay Pal Rao, Vice-A N D Shri Madhusudan Sawdia

For Appellant: Shri P Murali Mohan Rao, CAFor Respondent: : Shri B. Balakrishna, CIT(DR)
Section 143(3)Section 153A

153, the assessment or reassessment relating to any assessment year which has abated under the second proviso to sub-section (1), shall stand revived with effect from the date of receipt of the order of such annulment by the Commissioner. Therefore, the intention of the legislation seems to be that in case of search only the pending assessment/reassessment proceedings shall

MADHUCON PROJECTS LIMITED,HYDERABAD vs. DY. COMMISSIONER OF INCOME TAX , CIRCLE-2(1), HYDERABAD

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

ITA 761/HYD/2020[2013-14]Status: DisposedITAT Hyderabad04 Feb 2025AY 2013-14

Bench: Shri Vijay Pal Rao, Vice-A N D Shri Madhusudan Sawdia

For Appellant: Shri P Murali Mohan Rao, CAFor Respondent: : Shri B. Balakrishna, CIT(DR)
Section 143(3)Section 153A

153, the assessment or reassessment relating to any assessment year which has abated under the second proviso to sub-section (1), shall stand revived with effect from the date of receipt of the order of such annulment by the Commissioner. Therefore, the intention of the legislation seems to be that in case of search only the pending assessment/reassessment proceedings shall

MADHUCON PROJECTS LIMITED, HYDERABAD,HYDERABAD vs. DCIT, CENTRAL CIRCLE-3, HYD, HYDERABAD

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

ITA 1328/HYD/2017[2008-09]Status: DisposedITAT Hyderabad04 Feb 2025AY 2008-09

Bench: Shri Vijay Pal Rao, Vice-A N D Shri Madhusudan Sawdia

For Appellant: Shri P Murali Mohan Rao, CAFor Respondent: : Shri B. Balakrishna, CIT(DR)
Section 143(3)Section 153A

153, the assessment or reassessment relating to any assessment year which has abated under the second proviso to sub-section (1), shall stand revived with effect from the date of receipt of the order of such annulment by the Commissioner. Therefore, the intention of the legislation seems to be that in case of search only the pending assessment/reassessment proceedings shall

ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE 3(4), HYDERABAD vs. ORBIT VENTURES, HYDERABAD

In the result, the appeal of Revenue in ITA

ITA 35/HYD/2021[2012-13]Status: DisposedITAT Hyderabad17 Oct 2022AY 2012-13

Bench: Before Shri Rama Kanta Panda & Shri Laliet Kumar

For Appellant: Shri P. Murali Mohan Rao, C.AFor Respondent: Shri M. Satish – CIT-DR
Section 143(3)Section 153CSection 234ASection 271(1)(c)

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

ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-3(4), HYDERABAD vs. ORBIT VENTURES, HYDERABAD

In the result, the appeal of Revenue in ITA

ITA 36/HYD/2021[2017-18]Status: DisposedITAT Hyderabad17 Oct 2022AY 2017-18

Bench: Before Shri Rama Kanta Panda & Shri Laliet Kumar

For Appellant: Shri P. Murali Mohan Rao, C.AFor Respondent: Shri M. Satish – CIT-DR
Section 143(3)Section 153CSection 234ASection 271(1)(c)

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

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

In the result, the appeal of Revenue in ITA

ITA 9/HYD/2021[2011-12]Status: DisposedITAT Hyderabad17 Oct 2022AY 2011-12

Bench: Before Shri Rama Kanta Panda & Shri Laliet Kumar

For Appellant: Shri P. Murali Mohan Rao, C.AFor Respondent: Shri M. Satish – CIT-DR
Section 143(3)Section 153CSection 234ASection 271(1)(c)

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

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

In the result, the appeal of Revenue in ITA

ITA 13/HYD/2021[2017-18]Status: DisposedITAT Hyderabad17 Oct 2022AY 2017-18

Bench: Before Shri Rama Kanta Panda & Shri Laliet Kumar

For Appellant: Shri P. Murali Mohan Rao, C.AFor Respondent: Shri M. Satish – CIT-DR
Section 143(3)Section 153CSection 234ASection 271(1)(c)

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

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

In the result, the appeal of Revenue in ITA

ITA 10/HYD/2021[2012-13]Status: DisposedITAT Hyderabad17 Oct 2022AY 2012-13

Bench: Before Shri Rama Kanta Panda & Shri Laliet Kumar

For Appellant: Shri P. Murali Mohan Rao, C.AFor Respondent: Shri M. Satish – CIT-DR
Section 143(3)Section 153CSection 234ASection 271(1)(c)

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

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

In the result, the appeal of Revenue in ITA

ITA 34/HYD/2021[2011-12]Status: DisposedITAT Hyderabad17 Oct 2022AY 2011-12

Bench: Before Shri Rama Kanta Panda & Shri Laliet Kumar

For Appellant: Shri P. Murali Mohan Rao, C.AFor Respondent: Shri M. Satish – CIT-DR
Section 143(3)Section 153CSection 234ASection 271(1)(c)

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

BHUPAL INFRASTRUCTURE PRIVATE LIMITED,HYDERABAD vs. ACIT., CENTRAL CIRCLE -1(2), HYDERABAD

In the result, the appeal of the assessee for A

ITA 282/HYD/2025[2019-20]Status: DisposedITAT Hyderabad26 Nov 2025AY 2019-20

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

condonation of delay in filing of the appeal or petition cannot be allowed. In the present case, it is a dispute between the State in respect of a tax liability which is civil in nature and the same cannot be equated with the dispute between two parties and therefore, in our considered view, the case laws relied upon

BHUPAL INFRASTRUCTURE PRIVATE LIMITED,HYDERABAD vs. ACIT., CENTRAL CIRCLE-1(2), HYDERABAD

In the result, the appeal of the assessee for A

ITA 281/HYD/2025[2018-19]Status: DisposedITAT Hyderabad26 Nov 2025AY 2018-19

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

condonation of delay in filing of the appeal or petition cannot be allowed. In the present case, it is a dispute between the State in respect of a tax liability which is civil in nature and the same cannot be equated with the dispute between two parties and therefore, in our considered view, the case laws relied upon