RAVI RISHI EDUCATIONAL SOCIETY,HYDERABAD vs. DCIT., CENTRAL CIRCLE-2(4), HYDERABAD

260A\nor an appeal to the Supreme Court under section 261 or revision\nunder section 263 or section 264 and an order imposing or enhancing\nor reducing or cancelling penalty or dropping the proceedings for the\nimposition of penalty is passed before the order of the Commissioner\n(Appeals) or the Appellate Tribunal or the High Court or the\nSupreme

RAVI RISHI EDUCATIONAL SOCIETY,HYDERABAD vs. DCIT., CENTRAL CIRCLE 2(4), HYDERABAD

260A\nor an appeal to the Supreme Court under section 261 or revision\nunder section 263 or section 264 and an order imposing or enhancing\nor reducing or cancelling penalty or dropping the proceedings for the\nimposition of penalty is passed before the order of the Commissioner\n(Appeals) or the Appellate Tribunal or the High Court or the\nSupreme

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

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

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

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

section 80IA on the enhanced eligible business income of the assessee, these additional grounds became infructuous and stands dismissed. 16. In the result, appeal of the assessee is partly allowed. ITA Nos.12 to 14/Hyd/2020 - Revenue 17. These 3 appeals filed by the Revenue are directed against three separate orders, all dated 11/10/2019 of the learned CIT (A)-12, Hyderabad relating

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

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

section 80IA on the enhanced eligible business income of the assessee, these additional grounds became infructuous and stands dismissed. 16. In the result, appeal of the assessee is partly allowed. ITA Nos.12 to 14/Hyd/2020 - Revenue 17. These 3 appeals filed by the Revenue are directed against three separate orders, all dated 11/10/2019 of the learned CIT (A)-12, Hyderabad relating

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

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

section 80IA on the enhanced eligible business income of the assessee, these additional grounds became infructuous and stands dismissed. 16. In the result, appeal of the assessee is partly allowed. ITA Nos.12 to 14/Hyd/2020 - Revenue 17. These 3 appeals filed by the Revenue are directed against three separate orders, all dated 11/10/2019 of the learned CIT (A)-12, Hyderabad relating

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

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

section 80IA on the enhanced eligible business income of the assessee, these additional grounds became infructuous and stands dismissed. 16. In the result, appeal of the assessee is partly allowed. ITA Nos.12 to 14/Hyd/2020 - Revenue 17. These 3 appeals filed by the Revenue are directed against three separate orders, all dated 11/10/2019 of the learned CIT (A)-12, Hyderabad relating

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

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

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

section 80IA on the enhanced eligible business income of the assessee, these additional grounds became infructuous and stands dismissed. 16. In the result, appeal of the assessee is partly allowed. ITA Nos.12 to 14/Hyd/2020 - Revenue 17. These 3 appeals filed by the Revenue are directed against three separate orders, all dated 11/10/2019 of the learned CIT (A)-12, Hyderabad relating

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

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

section 80IA on the enhanced eligible business income of the assessee, these additional grounds became infructuous and stands dismissed. 16. In the result, appeal of the assessee is partly allowed. ITA Nos.12 to 14/Hyd/2020 - Revenue 17. These 3 appeals filed by the Revenue are directed against three separate orders, all dated 11/10/2019 of the learned CIT (A)-12, Hyderabad relating

ACIT., EXEMPTIONS CIRCLE-1(1), HYDERABAD vs. PHARMACEUTICALS EXPORT PROMOTION COUNCIL OF INDIA, HYDERABAD

In the result, the appeal of Revenue is allowed

Bench: Shri Laliet Kumar, Hon’Ble & Shri G. Manjunatha, Hon’Bleassessment Year: 2016-17 The Assistant Commissioner Vs. Pharmaceuticals Export Of Income Tax, Promotion Council Of India, Exemptions, Circle – 1(1), Hyderabad. Hyderabad. Pan : Aadcp4643C (Appellant) (Respondent) Assessee By: Shri Rv. Chalam, C.A. Revenue By: Shri B. Balakrishna, Cit-Dr Date Of Hearing: 10.02.2025 Date Of Pronouncement: 11.02.2025

condone the delay. In view of this difficulty, we are unable to accede to the prayer made on behalf of the assessee. We have also gone through the judgment of the Division Bench of this Court relied upon by the assessee. That was a case where the assessee was denied the benefit of Section

GVPR ENGINEERS LIMITED,HYDERABAD vs. DEPUTY COMMISSIONER OF INCOME TAX, HYDERABAD

In the result, both the appeals filed by the assessee are partly allowed for statical purposes

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

delay in filing of the above two appeals by the assessee is condoned and the appeals are admitted for adjudication. ITA No.695/Hyd/2020 – A.Y 2012-13 3. Facts of the case, in brief, are that the assessee is a company engaged in execution of electrical, civil and infrastructure projects. It filed its return of income on 29.9.2012 declaring total income

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

In the result, both the appeals filed by the assessee are partly allowed for statical purposes

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

delay in filing of the above two appeals by the assessee is condoned and the appeals are admitted for adjudication. ITA No.695/Hyd/2020 – A.Y 2012-13 3. Facts of the case, in brief, are that the assessee is a company engaged in execution of electrical, civil and infrastructure projects. It filed its return of income on 29.9.2012 declaring total income

GVPR ENGINEERS LIMITED,HYDERABAD vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE1(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

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 in execution of Electrical, Civil and Infrastructure projects. It filed

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

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 in execution of Electrical, Civil and Infrastructure projects. It filed

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

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 in execution of Electrical, Civil and Infrastructure projects. It filed

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

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 in execution of Electrical, Civil and Infrastructure projects. It filed

DY. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(3), HYDERABAD, 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

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 in execution of Electrical, Civil and Infrastructure projects. It filed

DY. 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

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 in execution of Electrical, Civil and Infrastructure projects. It filed