UNION BANK OF INDIA (ERSTWHILE-ANDHRA BANK),MUMBAI vs. DY. COMMISSIONER OF INCOME TAX , CIRCLE-1(1), HYDERABAD

In the result appeal of the assessee is allowed and the appeal of the revenue is dismissed

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahuassessment Year: 2010-11 Union Bank Of India, Vs. Dy. Commissioner Of (Erstwhile Andhra Income-Tax, Bank), Hyderabad. Circle – 1(1), Hyderabad. Pan – Aabca 7375C (Appellants) (Respondent) Assessment Year: 2010-11 Dy. Commissioner Of Vs. Union Bank Of India, Income-Tax, (Erstwhile Andhra Circle – 1(1), Bank), Hyderabad. Hyderabad Pan – Aabca 7375C

depreciation of Rs.360,67,82,885/- on investments in reassessment since all the information/details for depreciation on investments was submitted

M/S VISAKA INDUSTRIES LIMITED,,SECUNDERABAD vs. DCIT, CIRCLE-3(3),, HYDERABAD

In the result, appeal of the assessee is dismissed

Bench: Smt P. Madhavi Devi & Shri S. Rifaur Rahmanassessment Year: 2006-07 Dy. Commissioner Of Income- Vs. M/S Visaka Industries Ltd., Tax, Circle – 3(3), Hyderabad. Secunderabad. Pan – Aaacv 7263 K (Appellant) (Respondent) Assessment Year: 2006-07 M/S Visaka Industries Ltd., Vs. Dy. Commissioner Of Income- Secunderabad. Tax, Circle – 3(3), Hyderabad. Pan – Aaacv 7263 K (Appellant) (Respondent)

reassessment, AO assessed the income at Rs. 22,68,35,848/- by making disallowance towards depreciation on pollution control equipment

DY.CIT, CIRCLE-3(3),, HYDERABAD vs. M/S VISAKA INDUSTRIES LIMITED,, SECUNDERABAD

In the result, appeal of the assessee is dismissed

Bench: Smt P. Madhavi Devi & Shri S. Rifaur Rahmanassessment Year: 2006-07 Dy. Commissioner Of Income- Vs. M/S Visaka Industries Ltd., Tax, Circle – 3(3), Hyderabad. Secunderabad. Pan – Aaacv 7263 K (Appellant) (Respondent) Assessment Year: 2006-07 M/S Visaka Industries Ltd., Vs. Dy. Commissioner Of Income- Secunderabad. Tax, Circle – 3(3), Hyderabad. Pan – Aaacv 7263 K (Appellant) (Respondent)

reassessment, AO assessed the income at Rs. 22,68,35,848/- by making disallowance towards depreciation on pollution control equipment

SUNIL VISHRAM CHAWDA, HYD,HYDERABAD vs. ACIT, CIRCLE-10(1), HYD, HYDERABAD

In the result, all the appeals under consideration are allowed

Bench: Smt P. Madhavi Devi & Shri S. Rifaur Rahman

depreciation of factory building, plant and machinery, and reassessment proceedings were initiated on the ground that depreciation was not admissible

SUNIL VISHRAM CHAWDA, HYD,HYDERABAD vs. CIT (OSD), RANGE-10, HYD, HYDERABAD

In the result, all the appeals under consideration are allowed

Bench: Smt P. Madhavi Devi & Shri S. Rifaur Rahman

depreciation of factory building, plant and machinery, and reassessment proceedings were initiated on the ground that depreciation was not admissible

SUNIL VISHRAM CHAWDA, HYD,HYDERABAD vs. ACIT, CIRCLE-10(1), HYD, HYDERABAD

In the result, all the appeals under consideration are allowed

Bench: Smt P. Madhavi Devi & Shri S. Rifaur Rahman

depreciation of factory building, plant and machinery, and reassessment proceedings were initiated on the ground that depreciation was not admissible

SUNIL VISHRAM CHAWDA, HYD,HYDERABAD vs. DCIT,CIRCLE-14(1), HYD, HYDERABAD

In the result, all the appeals under consideration are allowed

Bench: Smt P. Madhavi Devi & Shri S. Rifaur Rahman

depreciation of factory building, plant and machinery, and reassessment proceedings were initiated on the ground that depreciation was not admissible

ASST. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(3), HYDERABAD vs. ABIR INFRASTRUCTURE PRIVATE LIMITED, HYDERABAD

In the result, the appeal of the revenue is dismissed in above terms

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahuassessment Year: 2010-11 Asst. Commissioner Of Vs. Abir Infrastructure Pvt. Income-Tax, Ltd., Hyderabad. Central Circle – 1(3), Hyderabad. Pan – Aafc3608N (Appellant) (Respondent)

depreciation of factory building, plant and machinery, and reassessment proceedings were initiated on the ground that depreciation was not admissible

SPR INFRASTRUCTURE INDIA LIMITED, HYDERABAD,HYDERABAD vs. DCIT, CIRCLE-3(2), HYDERABAD, HYDERABAD

Appeals are allowed in above terms

Bench: Shri S.S. Godara & Shri Laxmi Prasad Sahu(Through Virtual Hearing)

reassess such income or recompute the loss or depreciation allowance" in s. 147 after the conditions for reassessment are satisfied

VASUKI KATAKAM,KURNOOL vs. ITO., WARD-1, KURNOOL

Bench: Shri Vijay Pal Rao & Shri Manjunatha G.आ.अपी.सं / Ita No.1327/Hyd/2025

reassess such income or recompute the loss or the depreciation allowance or any other allowance or deduction for the Assessment

SUKESINI KUMILI,HYDERABAD vs. ITO, WARD-15(1), HYDERABAD

In the result, the appeals of the assessee in ITA no

Bench: Shri Vijay Pal Rao, Vice- & Shri Madhusudan Sawdiaappeal In Ita Nos. Assessee Revenue A.Ys 1536 To 1539/ Hyd/2025 Sukesini Kumili, Hyderabad Pan:Ckmpk5466J Income Tax Officer Ward 15(1), Hyderabad 2015-16 & 2016-17 निर्धारिती द्वारा /Assessee By: Advocate Shri S. Rama Rao राजस्व द्वारा / Revenue By:: || Shri Madhukar Aves, Sr. Dr सुनवाई की तारीख/Date Of Hearing: | 07/01/2016 घोषणा की तारीख / Pronouncement: 16/01/2026 आदेश/Order Per Madhusudan Sawdia, A.M.: These Four Appeals Are Filed By Smt. Sukesini Kumili ("The Assessee") Feeling Aggrieved By The Separate Orders Passed By The Learned Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre (Nfac), Delhi (“Ld. Cit(A)”) For The A.Ys 2015-16 & 2016-17, All Dated 16.07.2025. Since Inter-Related Issues Are Involved In All These Four Appeals, For The Sake Of Convenience, These Were Heard Together & Are Being Disposed Of By This Common Consolidated Order.

reassess such income or recompute the loss or the depreciation allowance or any other, allowance or deduction for the Assessment

PRIMARY AGRICULTURAL CO OP CREDIT SOCIETY LIMITED MINARPALLY,MINARPALLY VILLAGE vs. INCOME TAX OFFICER, WARD-1, NIZAMABAD

Bench: Shri Vijay Pal Rao, Vice- & Shri Madhusudan Sawdiaआ.अपी.सं / Ita No.140/Hyd/2025 (निर्धारण वर्ष/Assessment Year: 2016-17) Primary Agricultural Vs. Income Tax Officer Cooperative Credit Society Ward 1 Ltd Minarpally, Minarpally Minarpally, Nizamabad Pan:Aabap7760J (Respondent) (Appellant) निर्धारिती द्वारा / Assessee By: C.A Akshay Surana राजस्व द्वारा / Revenue By:: Smt. Helen Ruby Jesindha, Sr. Dr सुनवाई की तारीख / Date Of Hearing: 22/12/2025 घोषणा की तारीख / Pronouncement: 07/01/2026 आदेश/Order Per Madhusudan Sawdia, A.M.: This Appeal Is Filed By Primary Agricultural Cooperative Credit Society Ltd Minarpally (“The Assessee"), Feeling Aggrieved By The Order Passed By The Learned Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre (Nfac), Delhi (“Ld. Cit(A)”) Dated 05.11.2024 For The A.Y, 2016-17. 2. The Assessee Has Raised The Following Grounds Of Appeal: Page 1 Of 18

reassess such income or recompute the loss or the depreciation allowance or any other allowance or deduction for the Assessment

MYLAN LABORATORIES LTD,(BEING THE AMALGAMATED COMPANY OF ASTRIX LABORATORIES LIMITED), HYD HYD,HYDERABAD vs. DCIT, CIRCLE-16(2), HYD, HYDERABAD

In the result, the appeal of Assessee is allowed and the appeal of Revenue is dismissed

Bench: Smt. P. Madhavi Devi & Shri B. Ramakotaiah

depreciation claim made by assessee in respect of DMF & Technical know-how, he cannot revisit the matter once again to rectify the same under the garb of the Sec.147 as it would not be construed as a reason to believe for him to initiate the reassessment

DCIT, CIRCLE-16(2), HYD, HYDERABAD vs. ASTRIX LABORATORIES LTD., HYD, SECUNDERABAD

In the result, the appeal of Assessee is allowed and the appeal of Revenue is dismissed

Bench: Smt. P. Madhavi Devi & Shri B. Ramakotaiah

depreciation claim made by assessee in respect of DMF & Technical know-how, he cannot revisit the matter once again to rectify the same under the garb of the Sec.147 as it would not be construed as a reason to believe for him to initiate the reassessment

THE PRAKASAM DISTRISET POLICE WELFARE ASSOCIATION,ONGOLE vs. ITO., WARD-1, ONGOLE

In the result, the appeal filed by the assessee is allowed in terms of our aforesaid observations

reassess such income or recompute the loss or the depreciation allowance or any other allowance or deduction for such assessment

BILWA INFRASTRUCTURE LIMITED,HYDERABAD vs. ITO., WARD-1(1), HYDERABAD

In the result, the appeal filed by the assessee company is allowed in terms of our aforesaid observations

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

reassess such income or recompute the loss or the depreciation allowance or any other allowance or deduction for such assessment

THULASI CHAMARTHY,CHITTOOR vs. INCOME TAX OFFICER, WARD - 1, CHITTOOR

In the result, the appeal filed by the assessee is allowed in terms of our aforesaid observations

reassess such income or recompute the loss or the depreciation allowance or any other allowance or deduction for such assessment

SANJEEV KUMAR NALAM,HYDERABAD vs. ITO, WARD-1, NIRMAL

In the result, the appeal of the assessee is allowed

Bench: Shri Ravish Sooda N D Shri Madhusudan Sawdiaआ.अपी.सं /Ita No.669/Hyd/2025 (िनधा"रण वष"/Assessment Year: 2017-18) Shri Sanjeev Kumar Nalam Vs. Income Tax Officer Hyderabad Ward – 1 Pan:Avdpn0497L Adilabad (Appellant) (Respondent) िनधा""रती "ारा/Assessee By: Shri S. Rama Rao, Advocate राज" व "ारा/Revenue By:: Shri Waseem Ur Rehman, Sr.Dr सुनवाई की तारीख/Date Of Hearing: 03/12/2025 घोषणा की तारीख/Pronouncement: 19/12/2025 आदेश/Order Per Madhusudan Sawdia, A.M.:

reassess such income or recompute the loss or the depreciation allowance or any other allowance or deduction for such assessment

KILARU VENKATA SATISH,KRISHNA DIST vs. DCIT, CENTRAL CIRCLE-1(3), HYDERABAD

In the result, the appeal filed by the assessee is allowed in terms of our aforesaid observations

Bench: Us), Which Reads As Under:

reassess such income or recompute the loss or the depreciation allowance or any other allowance or deduction for such assessment