VIVIMED LABS LIMITED,HYDERABAD vs. DCIT., CENTRAL CIRCLE-3(4), HYDERABAD

Accordingly, the appeal filed by the assessee company, being devoid and bereft of any substance, is dismissed

Bench: Shri Manjunatha G. & Shri Ravish Soodआ.अपी.सं /Ita No.1236 & 1237/Hyd/2025 ("नधा"रण वष"/Assessment Year:2021-22 & 2022-23) Vivimed Labs Limited, Vs. Dcit, Hyderabad. Central Circle-3(4), Pan: Aaacv6060A Hyderabad. (Appellant) (Respondent) "नधा"रती "वारा/Assessee By: Shri P. Murali Mohan Rao, Ca राज" व "वारा/Revenue By: Shri K. Vinoth Kannan, Sr. Ar सुनवाई क" तार"ख/Date Of 05/01/2026 Hearing: घोषणा क" तार"ख/Date Of 21/01/2026 Pronouncement: आदेश / Order

3) of the Act, therefore, as per the clear mandate of section 234E of the Act, it was liable to pay by way of fee, a sum of Rs.200/- for every day during which the failure continued. The CIT(A) based on his aforesaid observations, found no infirmity in the levy of fee under section 234E

KREATIVE HOSTS ATRIA PRIVATE LIMITED ,HYDERABAD vs. DY. COMMISSIONER OF INCOME TAX , CIRCLE-2(1), HYDERABAD

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

Bench: S/Shri A .Mohan Alankamony & Chandra Mohan Gargassessment Year : 2013-14 M/S. Kreative Hosts Atria Pvt Vs. Dcit, Circle-2(1), Ltd., C/O. P. Murali & Co., C,A, Hyderabad 6-3-655/2/3, Simajiguda, Hyderabad Pan/Gir No.Aadck 2362 B (Appellant) .. ( Respondent) Assessee By : Shri P.Murali Mohan Rao , Ar Revenue By : Shri T.Sunil Goutham (Dr) Date Of Hearing : 11/10/ 2021 Date Of Pronouncement : 06/01/2022 O R D E R Per Bench This Is An Appeal Filed By The Assessee Against The Order Of The Cit(A)-2, Hyderabad Dated 28.5.2018 For The Assessment Year 2013-14 .

3 | 9 Assessment Year : 2013-14 affidavit or by any other mode, respectfully following the decision of Hon’ble Supreme Court in the case of Collector, Land Acquisition vs Mst. Katiji (1987) 167 ITR 471 (SC), the delay of 798 days is condoned and the appeal is admitted for adjudication. 7. Facts of the case are that the assessee company

GLOBAL UNIVERSITY FOUNDATION,HYDERABAD vs. ITO., EXEMPTION WARD-1(1), HYDERABAD

In the result, appeal filed by the assessee is allowed

Bench: Shri Vijay Pal Rao, Vice-A N D Shri Madhusudan Sawdiaआ.अपी.सं /Ita No. 240/Hyd/2025 (िनधा"रण वष"/Assessment Year: 2021-22) Global University Foundation Vs. Income Tax Officer Hyderabad (Exemption) Ward-1 Pan:Aaicg0020F Hyderabad (Appellant) (Respondent) िनधा""रती "ारा/Assessee By: Ca Suvibha Nolka राज" व "ारा/Revenue By:: Shri Sankar Pandi, P, Sr.Ar सुनवाई की तारीख/Date Of Hearing: 11/09/2025 घोषणा की तारीख/Pronouncement: 26/09/2025 आदेश/Order Per Vijay Pal Raothis Appeal By The Assessee Is Directed Against The Order Dated 14/07/2023 Of The Learned Cit (A)-Nfac Delhi, For The A.Y.2021-22. 2. There Is A Delay Of 506 Days In Filing The Present Appeal. The Assessee Has Filed A Petition For Condonation Of Delay Which Is Supported By An Affidavit Of The Director Of The Assessee Foundation. The Learned Counsel For The Assessee Has Submitted That The Assessee Was Not Served With The Impugned Order Dated 14/07/2023 Passed By The Learned Cit (A) & Therefore, Due To The Non-Communication Of The Impugned Order, The Assessee

3 of 9 ITA No 240 of 2025 Global University Foundation Hyderabad 6. The solitary issue arises in the appeal of the assessee is whether the learned CIT (A) is justified in confirming the addition made by the CPC while processing the return of income u/s 143(1) of the Act denying exemption

BADRI HARI BABU,NELLORE vs. INCOME TAX OFFICER(INTERNATIONAL TAXATION), HYDERABAD

In the result, the appeal filed by the revenue is allowed and the appeals filed by the respective assessees are dismissed

Bench: Shri Rama Kanta Panda & Shri Laliet Kumarassessment Year: 2009-10 Badri Hari Babu Vs. Ito(International 15/342, Subedarpet Taxation) Andra Pradesh Nellore Nellore-524 001

delay in filing of this appeal by the assessee is condoned and the appeal is admitted for adjudication. ITA NO.780/HYD/2020 for AY 2009-10 ( by Revenue) ITA NO.126/HYD/2021 for AY 2009-10 (by Assessee) 3. Facts of the case, in brief, are that during the course of proceedings u/s. 201(1)/201(1A) of the I.T.Act, the AO observed that

BADRI HARI BABU,NELLORE vs. INCOME TAX OFFICER(INTERNATIONAL TAXATION), HYDERABAD

In the result, the appeal filed by the revenue is allowed and the appeals filed by the respective assessees are dismissed

Bench: Shri Rama Kanta Panda & Shri Laliet Kumarassessment Year: 2009-10 Badri Hari Babu Vs. Ito(International 15/342, Subedarpet Taxation) Andra Pradesh Nellore Nellore-524 001

delay in filing of this appeal by the assessee is condoned and the appeal is admitted for adjudication. ITA NO.780/HYD/2020 for AY 2009-10 ( by Revenue) ITA NO.126/HYD/2021 for AY 2009-10 (by Assessee) 3. Facts of the case, in brief, are that during the course of proceedings u/s. 201(1)/201(1A) of the I.T.Act, the AO observed that

INCOME TAX OFFICER (INTERNATIONAL TAXATION), NELLORE vs. BADRI MANJULA , NELLORE

In the result, the appeal filed by the revenue is allowed and the appeals filed by the respective assessees are dismissed

Bench: Shri Rama Kanta Panda & Shri Laliet Kumarassessment Year: 2009-10 Badri Hari Babu Vs. Ito(International 15/342, Subedarpet Taxation) Andra Pradesh Nellore Nellore-524 001

delay in filing of this appeal by the assessee is condoned and the appeal is admitted for adjudication. ITA NO.780/HYD/2020 for AY 2009-10 ( by Revenue) ITA NO.126/HYD/2021 for AY 2009-10 (by Assessee) 3. Facts of the case, in brief, are that during the course of proceedings u/s. 201(1)/201(1A) of the I.T.Act, the AO observed that

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

201 (Mad) PSK,J & NTR,J wp_18098_2022&batch 07.04.2010, which is clearly beyond the period of six years from the end of the relevant assessment year, are clearly barred by limitation and as such, cannot be sustained." Thus, it is apparent from the aforesaid decisions that the issuance of notice under section 149 is complete only when

DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-16(2), HYDERABAD vs. MADHAVA HYTECH ENGINEERS PRIVATE LIMITED, HYDERABAD

In the result, the C.O. filed by the assessee is allowed for statistical purposes

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahu

section 40a(ia) of the Act and shall attract disallowance. He, therefore, asked the assessee to furnish the objections if any. The assessee filed the following details: :- 3 -: ITA No..2088/Hyd/2017 & CO No. 19/Hyd/2019 M/s Madhava Hytech Engineers Pvt. Ltd., Hyd. 2.2 After examining the details, the AO observed that the assessee had remitted the tax deducted at source after

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

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

201 (Mad) PSK,J & NTR,J\nwp_18098_2022&batch 07.04.2010, which is clearly beyond the period of six years\nfrom the end of the relevant assessment year, are clearly barred by limitation and as\nsuch, cannot be sustained.\"\nThus, it is apparent from the aforesaid decisions that the issuance of notice\nunder section 149 is complete only when

VIVIN LABORATORIES PRIVATE LIMITED ,HYDERABAD vs. INCOME TAX OFFICER, WARD-17(3), HYDERABAD

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

Bench: Shri A. Mohan Alankamony & Shri S.S. Godaraa.Y. 2013-14 M/S. Vivin Laboratories Vs. Income Tax Officer, Private Limited, Ward-17(3), Hyderabad – 500 033. Hyderabad. Pan: Aaacf 8021 F (Appellant) (Respondent) Assessee By: Shri K.C. Devdas Revenue By: Shri Rohit Mujumdar, Dr Date Of Hearing: 08/03/2021 Date Of Pronouncement: 06/05/2021 Order

201 of the Act r.w second proviso to section 40(a)(ia) of the Act. Therefore, erred in confirming the disallowance for the subject A.Y. and directing the A.O. to verify the payment of TDS and allow the same in the year of actual payment. Any other ground(s) that may be urged at the time of hearing.” 3. 3

MOHAMMED QUADRI AHMED,HYDERABAD vs. ACIT, CENTRAL CIRCLE-2(2), HYDERABAD

In the result appeal of the assessee is allowed

Bench: Shri Manjunatha G. & Shri K.Narasimha Charyआ.अपी.सं / Ita No. 550/Hyd/2023 (िनधा"रण वष" / Assessment Year: 2019-20) Mohd.Quadri Ahmed, Asst. Commissioner Hyderabad Vs. Of Income Tax, [Pan : Abfph7467L] Central Circle-2(2), Hyderabad अपीलाथ" / Appellant "" यथ" / Respondent

201 days. Learned AR submitted that the delay is not intentional, and the assessee does not stand to gain by preferring the appeal with any delay. He prayed that if the delay is not condoned a meritorious cause would be thrown away without testing the same on merits. 2. Learned DR vehemently opposed the condonation of delay. We, however

POOJA CRAFTED HOMES PRIVATE LIMITED,HYDERABAD vs. ACIT, CENTRAL CIRCLE-1(2), HYDERABAD

In the result, appeal filed by the assessee is dismissed

Bench: Shri R.K. Panda, Vice- & Shri K. Narasimha Charyआ.अपी.सं /Ita No. 61/Hyd/2024 (िनधा"रण वष"/Assessment Year: 2018-19) Pooja Crafted Homes (P) Vs. Asstt. C. I. T. Ltd, Hyderabad Central Circle 1(2) Pan:Aadcp2869A Hyderabad (Appellant) (Respondent) िनधा""रती "ारा/Assessee By: Advocate S K Gupta, राज" व "ारा/Revenue By:: Shri Shakeer Ahmed, Dr सुनवाई की तारीख/Date Of Hearing: 04/03/2024 घोषणा की तारीख/Pronouncement: 25/03/2024 आदेश/Order

delay in filing of this appeal is hereby condoned and the appeal is admitted for adjudication. 3. Facts of the case, in brief, are that the assessee company is engaged in the construction of commercial and residential apartments and development of open plots. The assessee company filed its return of income for the year under consideration on 30.10.2018 admitting total

UPAKAR INFRA PROJECTS PRIVATE LIMITED,HYDERABAD vs. ACIT, CENT CIR-2(4), HYDERABAD

In the result, the appeal of the revenue is dismissed

Bench: Shri Laliet Kumar & Shri Madhusudan Sawdia

delay in filing of the appeal is hereby condoned. 3. The Ld. AR raised an additional ground in all their appeals with regards to the validity of issue of notice u/s. 153C of the Income Tax Act, 1961 ('the Act'). The Ld. AR submitted that, additional ground so filed are admissible in view of judgment rendered

UPAKAR INFRA PROJECTS PRIVATE LIMITED,HYDERABAD vs. ACIT, CENT CIR-2(4), HYDERABAD

In the result, the appeal of the revenue is dismissed

Bench: Shri Laliet Kumar & Shri Madhusudan Sawdia

delay in filing of the appeal is hereby condoned. 3. The Ld. AR raised an additional ground in all their appeals with regards to the validity of issue of notice u/s. 153C of the Income Tax Act, 1961 ('the Act'). The Ld. AR submitted that, additional ground so filed are admissible in view of judgment rendered

ACIT,CIRCLE-13(1), HYDERABAD vs. M/S SURESH PRODUCTIONS PVT. LTD.,, HYDERABAD

Accordingly, the ground of the revenue is allowed

Bench: Shri K. Narasimha Chary & Shri Madhusudan Sawdia

delay of 183 days in filing of the CO is condoned and the appeal is admitted for adjudication. 3. The grounds raised by the Revenue reads as under : “1. The CIT(A) order is erroneous, considering the facts and circumstances of the case. 2. The CIT(A) erred in allowing deduction U/s..80-IA, to the tune of Rs.13.49 lakhs

ACIT, CENTRAL CIRCLE-2(2), HYDERABAD vs. CHINTHAKUNTA RAMESH SRIDEVI, HYDERABAD

In the result all the 5 appeals filed by the Revenue are dismissed and the 5 appeals filed by the assessee are partly allowed for statistical purposes

Bench: Shri R.K. Panda & Shri Laliet Kumar

delay in filing of the appeals by the assessee are condoned and these appeals are admitted for adjudication. 3. First we take up ITA No.697/Hyd/2020 filed by the assessee and ITA No.750/Hyd/2020 filed by the Revenue for the A.Y 2014-15 as the lead case. 4. Facts of the case, in brief, are that the assessee is a company engaged

DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-1(3), HYDERABAD vs. GVPR ENGINEERS LIMITED, HYDERABAD

In the result all the 5 appeals filed by the Revenue are dismissed and the 5 appeals filed by the assessee are partly allowed for statistical purposes

Bench: Shri R.K. Panda & Shri Laliet Kumar

delay in filing of the appeals by the assessee are condoned and these appeals are admitted for adjudication. 3. First we take up ITA No.697/Hyd/2020 filed by the assessee and ITA No.750/Hyd/2020 filed by the Revenue for the A.Y 2014-15 as the lead case. 4. Facts of the case, in brief, are that the assessee is a company engaged

GVPR ENGINEERS LIMITED,HYDERABAD vs. DEPUTY COMMISSIONER OF INCOME TAX CC-1(3), HYDERABAD

In the result all the 5 appeals filed by the Revenue are dismissed and the 5 appeals filed by the assessee are partly allowed for statistical purposes

Bench: Shri R.K. Panda & Shri Laliet Kumar

delay in filing of the appeals by the assessee are condoned and these appeals are admitted for adjudication. 3. First we take up ITA No.697/Hyd/2020 filed by the assessee and ITA No.750/Hyd/2020 filed by the Revenue for the A.Y 2014-15 as the lead case. 4. Facts of the case, in brief, are that the assessee is a company engaged