DY. COMMISSIONER OF INCOME TAX , CIRCLE-2(2), HYDERABAD vs. TRACKS & TOWERS INFRATECH PRIVATE LIMITED(PART IX), HYDERABAD

In the result, both the appeals filed by the revenue are partly allowed

Bench: Shri Rama Kanta Panda & Shri Laliet Kumar

80A(5) only requires filing of return, but nowhere it suggest that claim should be made in the original return and not by way of original return, further when the original return of income was filed within the due date, then the revised return filed, thereafter before completion of assessment proceedings is to be considered by the AO, because

DY. COMMISSIONER OF INCOME TAX , CIRCLE-2(2), HYDERABAD vs. TRACKS & TOWERS INFRATECH PRIVATE LIMITED(PART IX), HYDERABAD

In the result, both the appeals filed by the revenue are partly allowed

Bench: Shri Rama Kanta Panda & Shri Laliet Kumar

80A(5) only requires filing of return, but nowhere it suggest that claim should be made in the original return and not by way of original return, further when the original return of income was filed within the due date, then the revised return filed, thereafter before completion of assessment proceedings is to be considered by the AO, because

SANGHI INDUSTRIES LIMITED,HYDERABAD vs. DCIT, CIRCLE -3 (1), HYDERABAD

In the result, the appeal of the assessee is dismissed

Bench: Shri Laliet Kumar & Shri Madhusudan Sawdia

80A; (iii) any transfer of goods or services referred to in sub-section (8) of section 80-IA; (iv) any business transacted between the assessee and other person as referred to in sub-section (10) of section 80-IA; (v) any transaction, referred to in any other section under Chapter VI-A or section 10AA, to which provisions

VITP PRIVATE LIMITED,HYDERABAD vs. DCIT., CIRCLE8(1), HYDERABAD

Bench: Shri Ravish Sood & Shri Madhusudan Sawdiaआ.अपी.सं / Ita Nos.573 & 574/Hyd/2024 (निर्धारण वर्ष/Assessment Year: 2017-18) Vitp Private Limited Vs. Dy. Cit Hyderabad Circle 8 (1) Pan:Aaccv2672G Hyderabad (Appellant) (Respondent) निर्धारिती द्वारा / Assessee By: Advocates Percy Perdiwala & Mahima Goud राजस्व द्वारा / Revenue By:: Shri Shahnawaz-Ul-Rahman, Cit(Dr) सुनवाई की तारीख / Date Of Hearing: 23/09/2025 घोषणा की तारीख / Pronouncement: 08/10/2025 आदेश/Order Per Madhusudan Sawdia, A.M.: These Two Appeals Are Filed By Vitp Private Limited (“The Assessee”), Feeling Aggrieved By The Order Passed By The Learned Principal Commissioner Of Income Tax-2, Hyderabad, (“Ld.Pcit”), Dated 30/03/2024 For The A.Y.2017-18. As Both The Appeals Are Interrelated & Belongs To The Same, Both Are Heard Together & One Consolidated Order Is Being Passed For The Sake Of Brevity.

depreciation under Section 32 of the Act and consequently under-statement of taxable income by the Company for the subject AY as contested by your goodself in the aforesaid notice issued under Section 263 of the Act for the subject AY. Accordingly, the revision proceedings initiated by your goodself due to the aforesaid issue

NSL RENEWABLE POWER PRIVATE LIMITED, HYDERABAD,HYDERABAD vs. DCIT, CIRCLE-16(1), HYDERABAD, HYDERABAD

In the result, assessee’s appeal is partly allowed

Bench: Smt. P. Madhavi Devi & Shri A. Mohan Alankamonyassessment Year: 2012-13

80A(1) provides that in computing total income of the assessee, there shall be allowed from the gross total income the deductions specified in sections 80-C to 80-U. Sub-section (2) further provides that the aggregate amount of deductions under this Chapter shall not in any case exceed the gross total income of the assessee. The gross total

NSL RENEWABLE POWER PRIVATE LIMITED,HYDERABAD vs. DY. COMMISSIONER OF INCOME TAX, CIRCLE-16(1), HYDERABAD

In the result, assessee’s appeal is allowed

Bench: Smt. P. Madhavi Devi & Shri S.Rifaur Rahmanassessment Year:2010-11

80A(1) provides that in computing total income of the assessee, there shall be allowed from the gross total income the deductions specified in sections 80-C to 80-U. Sub-section (2) further provides that the aggregate amount of deductions under this Chapter shall not in any case exceed the gross total income of the assessee. The gross total

VITP PRIVATE LIMITED,HYDERABAD vs. DCIT., CIRCLE8(1), HYDERABAD

In the result, the appeal of the assessee in ITA

Bench: Shri Ravish Sood (Judicial Member), Shri Madhusudan Sawdia (Accountant Member)

5. Aggrieved by the order of the Assessing Officer, the assessee filed an appeal before the Commissioner of Income-tax (Appeals). In respect of the depreciation, the Commissioner of Income-tax (Appeals) held that depreciation could be allowed only on the written down value as appearing in the balance-sheet and there was no provision for enhancing the same

ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE2-(2), HYDERABAD vs. SUSHEE INFRA & MINING LIMITED, HYDERABAD

In the result, appeal of the assessee in ITA No

Bench: Shri Rama Kanta Panda & Shri K. Narasimha Charyआ.अपी.सं निर्धारण वर्ा अपीलधर्थी प्रत्‍यर्थी / Ita No. / A.Y. / Appellant / Respondent

depreciation of Rs.1,58,82,133/-. Accordingly Ground No.6 is ALLOWED.” Page 32 of 37 M/s. Sushee Infra & Mining Limited, batch Aggrieved by such order of the learned CIT(A), Revenue is in appeal before the Tribunal. 64. On a careful consideration of the matter, we are of the considered opinion that the matter requires re-adjudication at the level

ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE-2(2), HYDERABAD vs. SUSHEE INFRA & MINING LIMITED, HYDERABAD

In the result, appeal of the assessee in ITA No

Bench: Shri Rama Kanta Panda & Shri K. Narasimha Charyआ.अपी.सं निर्धारण वर्ा अपीलधर्थी प्रत्‍यर्थी / Ita No. / A.Y. / Appellant / Respondent

depreciation of Rs.1,58,82,133/-. Accordingly Ground No.6 is ALLOWED.” Page 32 of 37 M/s. Sushee Infra & Mining Limited, batch Aggrieved by such order of the learned CIT(A), Revenue is in appeal before the Tribunal. 64. On a careful consideration of the matter, we are of the considered opinion that the matter requires re-adjudication at the level

SUSHEE INFRA & MINING LIMITED ,HYDERABAD vs. DY. COMMISSIONER OF INCOME TAX , CENTRAL CIRCLE-2(2), HYDERABAD

In the result, appeal of the assessee in ITA No

Bench: Shri Rama Kanta Panda & Shri K. Narasimha Charyआ.अपी.सं निर्धारण वर्ा अपीलधर्थी प्रत्‍यर्थी / Ita No. / A.Y. / Appellant / Respondent

depreciation of Rs.1,58,82,133/-. Accordingly Ground No.6 is ALLOWED.” Page 32 of 37 M/s. Sushee Infra & Mining Limited, batch Aggrieved by such order of the learned CIT(A), Revenue is in appeal before the Tribunal. 64. On a careful consideration of the matter, we are of the considered opinion that the matter requires re-adjudication at the level

SUSHEE INFRA & MINING LIMITED,HYDERABAD vs. DY. COMMISSIONER OF INCOME TAX , CENTRAL CIRCLE-2(2), HYDERABAD

In the result, appeal of the assessee in ITA No

Bench: Shri Rama Kanta Panda & Shri K. Narasimha Charyआ.अपी.सं निर्धारण वर्ा अपीलधर्थी प्रत्‍यर्थी / Ita No. / A.Y. / Appellant / Respondent

depreciation of Rs.1,58,82,133/-. Accordingly Ground No.6 is ALLOWED.” Page 32 of 37 M/s. Sushee Infra & Mining Limited, batch Aggrieved by such order of the learned CIT(A), Revenue is in appeal before the Tribunal. 64. On a careful consideration of the matter, we are of the considered opinion that the matter requires re-adjudication at the level

SUSHEE INFRA & MINING LIMITED,HYDERABAD vs. DCIT, CIRCLE -2(2), HYDERABAD

In the result, appeal of the assessee in ITA No

Bench: Shri Rama Kanta Panda & Shri K. Narasimha Charyआ.अपी.सं निर्धारण वर्ा अपीलधर्थी प्रत्‍यर्थी / Ita No. / A.Y. / Appellant / Respondent

depreciation of Rs.1,58,82,133/-. Accordingly Ground No.6 is ALLOWED.” Page 32 of 37 M/s. Sushee Infra & Mining Limited, batch Aggrieved by such order of the learned CIT(A), Revenue is in appeal before the Tribunal. 64. On a careful consideration of the matter, we are of the considered opinion that the matter requires re-adjudication at the level

ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE2-(2), HYDERABAD vs. SUSHEE INFRA & MINING LIMITED, HYDERABAD

In the result, appeal of the assessee in ITA No

Bench: Shri Rama Kanta Panda & Shri K. Narasimha Charyआ.अपी.सं निर्धारण वर्ा अपीलधर्थी प्रत्‍यर्थी / Ita No. / A.Y. / Appellant / Respondent

depreciation of Rs.1,58,82,133/-. Accordingly Ground No.6 is ALLOWED.” Page 32 of 37 M/s. Sushee Infra & Mining Limited, batch Aggrieved by such order of the learned CIT(A), Revenue is in appeal before the Tribunal. 64. On a careful consideration of the matter, we are of the considered opinion that the matter requires re-adjudication at the level

SUSHEE INFRA & MINING LIMITED ,HYDERABAD vs. DY. COMMISSIONER OF INCOME TAX , CENTRAL CIRCLE-2(2), HYDERABAD

In the result, appeal of the assessee in ITA No

Bench: Shri Rama Kanta Panda & Shri K. Narasimha Charyआ.अपी.सं निर्धारण वर्ा अपीलधर्थी प्रत्‍यर्थी / Ita No. / A.Y. / Appellant / Respondent

depreciation of Rs.1,58,82,133/-. Accordingly Ground No.6 is ALLOWED.” Page 32 of 37 M/s. Sushee Infra & Mining Limited, batch Aggrieved by such order of the learned CIT(A), Revenue is in appeal before the Tribunal. 64. On a careful consideration of the matter, we are of the considered opinion that the matter requires re-adjudication at the level

ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE2-(2), HYDERABAD vs. SUSHEE INFRA & MINING LIMITED, HYDERABAD

In the result, appeal of the assessee in ITA No

Bench: Shri Rama Kanta Panda & Shri K. Narasimha Charyआ.अपी.सं निर्धारण वर्ा अपीलधर्थी प्रत्‍यर्थी / Ita No. / A.Y. / Appellant / Respondent

depreciation of Rs.1,58,82,133/-. Accordingly Ground No.6 is ALLOWED.” Page 32 of 37 M/s. Sushee Infra & Mining Limited, batch Aggrieved by such order of the learned CIT(A), Revenue is in appeal before the Tribunal. 64. On a careful consideration of the matter, we are of the considered opinion that the matter requires re-adjudication at the level

SUSHEE INFRA & MINING LIMITED,HYDERABAD vs. DY. COMMISSIONER OF INCOME TAX , CENTRAL CIRCLE-(2), HYDERABAD

In the result, appeal of the assessee in ITA No

Bench: Shri Rama Kanta Panda & Shri K. Narasimha Charyआ.अपी.सं निर्धारण वर्ा अपीलधर्थी प्रत्‍यर्थी / Ita No. / A.Y. / Appellant / Respondent

depreciation of Rs.1,58,82,133/-. Accordingly Ground No.6 is ALLOWED.” Page 32 of 37 M/s. Sushee Infra & Mining Limited, batch Aggrieved by such order of the learned CIT(A), Revenue is in appeal before the Tribunal. 64. On a careful consideration of the matter, we are of the considered opinion that the matter requires re-adjudication at the level

JT. COMMISSIONER OF INCOME TAX(OSD), CENTRAL CIRLCE -1(2) , HYDERABAD vs. AMSRI BUILDERS, SECUNDERABAD

In the result, appeal of the revenue is allowed for statistical purposes in above terms

Bench: Shri Laxmi Prasad Sahu & Shri K. Narasimha Chary

5 -: ITA Nos. 1105 & 1106/Hyd/2018 Amsri Builders, Sec’bad. drawn to section 139(3) and the same is extracted hereunder for kind perusal: If any person who 44[*** J has sustained a loss in any previous year under the head "Profits and gains of business or profession" or under the head "Capital gains" and claims that the loss

JT. COMMISSIONER OF INCOME TAX(OSD), CENTRAL CIRLCE -1(2) , HYDERABAD vs. AMSRI BUILDERS, SECUNDERABAD

In the result, appeal of the revenue is allowed for statistical purposes in above terms

Bench: Shri Laxmi Prasad Sahu & Shri K. Narasimha Chary

5 -: ITA Nos. 1105 & 1106/Hyd/2018 Amsri Builders, Sec’bad. drawn to section 139(3) and the same is extracted hereunder for kind perusal: If any person who 44[*** J has sustained a loss in any previous year under the head "Profits and gains of business or profession" or under the head "Capital gains" and claims that the loss