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

In the result, the appeals of the revenue are partly allowed for statistical purposes in above terms

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahu

disallowance u/s 14A to the dividend income. 2. The ld. CIT(A) erred in not considering that section 14A provides for expenditure incurred for earning exempt income. 3. The ld. CIT(A) erred in allowing deduction u/s 80IA on Gross total income instead of on business

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

In the result, the appeals of the revenue are partly allowed for statistical purposes in above terms

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahu

disallowance u/s 14A to the dividend income. 2. The ld. CIT(A) erred in not considering that section 14A provides for expenditure incurred for earning exempt income. 3. The ld. CIT(A) erred in allowing deduction u/s 80IA on Gross total income instead of on business

DY. COMMISSIONER OF INCOME TAX , CIRCLE-1(2), HYDERABAD vs. CACHE PROPERTIES PRIVATE LIMITED , HYDERABAD

In the result, the Revenue’s appeal is dismissed

Bench: Smt. P. Madhavi Devi & Shri A. Mohan Alankamony

business, income from capital gains and income from other sources. 3.1. With regard to the rental income, it was explained that the rent received from the properties was shown under the head ‘income from house property’ and that assessee has disallowed

CACHE PROPERTIES PRIVATE LIMITED,HYDERABAD vs. DY. COMMISSIONER OF INCOME TAX , CIRCLE-1(2), HYDERABAD

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

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

business, income from capital gains and income from other sources. :- 3 -: ITA. No. 571/Hyd/2018 3.1. With regard to the rental income, it was explained that the rent received from the properties was shown under the head ‘income from house property’ and that assessee has disallowed

ACIT, CENTRAL CIRCLE-2(2), HYDERABAD vs. SYED IRFANUDDIN, HYDERABAD

In the result, appeal filed by the Revenue is dismissed

Bench: Shri Laliet Kumar & Shri Manjunatha, G.S.No Appeal In Ita No Revenue Assessee A.Y 1 432/Hyd/2022 Acit, Syed 2018- Central Zeeshanuddin 19 Circle 2(2) Hyderabad Hyderabad Pan:Bqgps0128A 2 436/Hyd/2022 & -Do- Syed Imranuddin 2017- 437/Hyd/2022 Hyderabad 18 3 Pan:Aajpi6494F 4 442/Hyd/2022 -Do- Syed Irfanuddin 2018- Hyderabad 19 Pan:Aappi4693A िनधा""रती "ारा/Assessee By: Shri P Murali Mohan Rao, Ca राज" व "ारा/Revenue By:: Shri Shakeer Ahmed, Dr

disallowances of claims, if any, relating to its business income. In 9. In view of this, since the aforesaid surrender

ACIT CENTRAL CIRCLE-2(2), HYDERABAD vs. SYED ZEESHANUDDIN, HYDERABAD

In the result, appeal filed by the Revenue is dismissed

Bench: Shri Laliet Kumar & Shri Manjunatha, G.S.No Appeal In Ita No Revenue Assessee A.Y 1 432/Hyd/2022 Acit, Syed 2018- Central Zeeshanuddin 19 Circle 2(2) Hyderabad Hyderabad Pan:Bqgps0128A 2 436/Hyd/2022 & -Do- Syed Imranuddin 2017- 437/Hyd/2022 Hyderabad 18 3 Pan:Aajpi6494F 4 442/Hyd/2022 -Do- Syed Irfanuddin 2018- Hyderabad 19 Pan:Aappi4693A िनधा""रती "ारा/Assessee By: Shri P Murali Mohan Rao, Ca राज" व "ारा/Revenue By:: Shri Shakeer Ahmed, Dr

disallowances of claims, if any, relating to its business income. In 9. In view of this, since the aforesaid surrender

ACIT, CENTRAL CIRCLE-2(2), HYDERABAD vs. SYED IMRANUDDIN, HYDERABAD

In the result, appeal filed by the Revenue is dismissed

Bench: Shri Laliet Kumar & Shri Manjunatha, G.S.No Appeal In Ita No Revenue Assessee A.Y 1 432/Hyd/2022 Acit, Syed 2018- Central Zeeshanuddin 19 Circle 2(2) Hyderabad Hyderabad Pan:Bqgps0128A 2 436/Hyd/2022 & -Do- Syed Imranuddin 2017- 437/Hyd/2022 Hyderabad 18 3 Pan:Aajpi6494F 4 442/Hyd/2022 -Do- Syed Irfanuddin 2018- Hyderabad 19 Pan:Aappi4693A िनधा""रती "ारा/Assessee By: Shri P Murali Mohan Rao, Ca राज" व "ारा/Revenue By:: Shri Shakeer Ahmed, Dr

disallowances of claims, if any, relating to its business income. In 9. In view of this, since the aforesaid surrender

ACIT, CENTRAL CIRCLE-2(2), HYDERABAD vs. SYED IMRANUDDIN, HYDERABAD

In the result, appeal filed by the Revenue is dismissed

Bench: Shri Laliet Kumar & Shri Manjunatha, G.S.No Appeal In Ita No Revenue Assessee A.Y 1 432/Hyd/2022 Acit, Syed 2018- Central Zeeshanuddin 19 Circle 2(2) Hyderabad Hyderabad Pan:Bqgps0128A 2 436/Hyd/2022 & -Do- Syed Imranuddin 2017- 437/Hyd/2022 Hyderabad 18 3 Pan:Aajpi6494F 4 442/Hyd/2022 -Do- Syed Irfanuddin 2018- Hyderabad 19 Pan:Aappi4693A िनधा""रती "ारा/Assessee By: Shri P Murali Mohan Rao, Ca राज" व "ारा/Revenue By:: Shri Shakeer Ahmed, Dr

disallowances of claims, if any, relating to its business income. In 9. In view of this, since the aforesaid surrender

BAL REDDY KANDUNURI,ADILABAD vs. ACIT, CENTRAL CIRCLE-2(4), HYDERABAD

In the result, appeal of the assessee is allowed

Bench: Shri G. Manjunatha & Shri K. Narasimha Chary

business income" and not under the head income from other sources". In the result, ground No. 1 of the assessee is allowed. 3.2. The ld. AR of the assessee submitted that at the outset, it may be noted that the AO has made addition on account of notional interest of Rs. 1,39,366/-. There cannot be any addition

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

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

Bench: Shri Ravish Sood & Shri Madhusudan Sawdiaआ.अपी.सं / Ita Nos.549 & 589/Hyd/2024 (निर्धारण वर्ष/Assessment Years:2015-16 & 2013-14) 1. M/S. Desu Enterprises, Ongole (A.P.) Pan: Aagfd1940C 2. Thalla Srisailam Goud, Ibrahimpatnam. Pan: Αιτpg3044K (Appellants) Vs. Income Tax Officer, Ward-1, Ongole. Income Tax Officer, Ward 9(1), Hyderabad. (Respondents) निर्धारिती द्वारा / Assessees By: राजस्व द्वारा / Revenue By: Shri Sashank Dundu, Advocate Ms. U. Mini Chandran, Cit-Dr & Ms. Payal Gupta, Sr-Dr सुनवाई की तारीख / Date Of Hearing: 06/11/2025 घोषणा की तारीख / Pronouncement: 07/01/2026 आदेश/Order Per Madhusudan Sawdia, A.M.: These Appeals Are Filed By M/S. Desu Enterprises & Shri Thalla Srisailam Goud (“The Assessees”), Feeling Aggrieved By The Separate Orders Passed By The Learned Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre (Nfac), Delhi (“Ld. Cit(A)”), Dated 26.02.2024 & 09.04.2024 For The A.Ys. 2015-16 & 2013-14 Respectively. Since The Issues Involved In These Two Appeals Are Identical, They Are Heard Together & One Consolidated Order Is Being Passed For The Sake Of Convenience & Brevity.

disallowing the grounds of the Appellant both -on facts of the case and in Law. 2. The Ld. Commissioner of Income-tax (Appeals)/NFAC ought to have noticed that the notice u/s 148 of the old law having been issued on 01.04.2021, the entire assessment proceedings consequent to such notice are bad in law in the light of the decision

AVVA VENKATA RAMA RAO,VIJAYAWADA vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2(4), HYDERABAD

In the result, all the appeals filed by the assessee as well as the Revenue are allowed for statistical purposes

Bench: Shri R.K. Panda, Vice- & Shri K. Narasimha Charyappeal In Ita No Appellant Respondent A.Y 1998/Hyd/2017 Sri Avva Venkata Dy.Cit, Central Circle 2(4) 2013-14 Rama Rao, Hyderabad Vijayawada Pan:Abspa6432H 1999/Hyd/2017 -Do- -Do- 2014-15 14/Hyd/2018 Dy.Cit, Central Nagavalli Planters (P) Ltd., 2012-13 Circle 2(4) Vijayawada Hyderabad Pan:Aaccn5193Q 15/Hyd/2018 -Do- -Do- 2013-14 762/Hyd/2018 -Do- Agri Gold & Farm Products 2014-15 Ltd, Hyderabad Pan:Aabca8733E 216/Hyd/2018 Dy.Cit, Central Haritha Moana Agro 2012-13 Circle 2(4) Projects (P) Ltd, Hyderabad Hyderabad Pan:Aabch8633E 217/Hyd/2018 -Do- -Do- 2013-14 219/Hyd/2018 -Do- -Do- 2013-14 Assessee By: Shri M.V. Prasad, Ca Revenue By: Shri Jeevan Lal Lavidiya, Cit(Dr)

business income @15% of the turnover of Rs. 320,44,32,614/-. We find the learned CIT (A) without calling for a remand report from the Assessing Officer and without giving any opportunity to the Assessing Officer restricted the disallowance

DY. COMMISSIONER OF INCOME TAX , CENTRAL CIRCLE-2(4), HYDERABAD vs. AGRI GOLD FOODS AND FARM PRODUCTS LIMITED, VIJAYAWADA

In the result, all the appeals filed by the assessee as well as the Revenue are allowed for statistical purposes

Bench: Shri R.K. Panda, Vice- & Shri K. Narasimha Charyappeal In Ita No Appellant Respondent A.Y 1998/Hyd/2017 Sri Avva Venkata Dy.Cit, Central Circle 2(4) 2013-14 Rama Rao, Hyderabad Vijayawada Pan:Abspa6432H 1999/Hyd/2017 -Do- -Do- 2014-15 14/Hyd/2018 Dy.Cit, Central Nagavalli Planters (P) Ltd., 2012-13 Circle 2(4) Vijayawada Hyderabad Pan:Aaccn5193Q 15/Hyd/2018 -Do- -Do- 2013-14 762/Hyd/2018 -Do- Agri Gold & Farm Products 2014-15 Ltd, Hyderabad Pan:Aabca8733E 216/Hyd/2018 Dy.Cit, Central Haritha Moana Agro 2012-13 Circle 2(4) Projects (P) Ltd, Hyderabad Hyderabad Pan:Aabch8633E 217/Hyd/2018 -Do- -Do- 2013-14 219/Hyd/2018 -Do- -Do- 2013-14 Assessee By: Shri M.V. Prasad, Ca Revenue By: Shri Jeevan Lal Lavidiya, Cit(Dr)

business income @15% of the turnover of Rs. 320,44,32,614/-. We find the learned CIT (A) without calling for a remand report from the Assessing Officer and without giving any opportunity to the Assessing Officer restricted the disallowance

DY. COMMISSIONER OF INCOME TAX , CIRCLE-2(4), HYDERABAD vs. NAGAVALLI PLANTERS PRIVATE LIMITED, VIJAYAWADA

In the result, all the appeals filed by the assessee as well as the Revenue are allowed for statistical purposes

Bench: Shri R.K. Panda, Vice- & Shri K. Narasimha Charyappeal In Ita No Appellant Respondent A.Y 1998/Hyd/2017 Sri Avva Venkata Dy.Cit, Central Circle 2(4) 2013-14 Rama Rao, Hyderabad Vijayawada Pan:Abspa6432H 1999/Hyd/2017 -Do- -Do- 2014-15 14/Hyd/2018 Dy.Cit, Central Nagavalli Planters (P) Ltd., 2012-13 Circle 2(4) Vijayawada Hyderabad Pan:Aaccn5193Q 15/Hyd/2018 -Do- -Do- 2013-14 762/Hyd/2018 -Do- Agri Gold & Farm Products 2014-15 Ltd, Hyderabad Pan:Aabca8733E 216/Hyd/2018 Dy.Cit, Central Haritha Moana Agro 2012-13 Circle 2(4) Projects (P) Ltd, Hyderabad Hyderabad Pan:Aabch8633E 217/Hyd/2018 -Do- -Do- 2013-14 219/Hyd/2018 -Do- -Do- 2013-14 Assessee By: Shri M.V. Prasad, Ca Revenue By: Shri Jeevan Lal Lavidiya, Cit(Dr)

business income @15% of the turnover of Rs. 320,44,32,614/-. We find the learned CIT (A) without calling for a remand report from the Assessing Officer and without giving any opportunity to the Assessing Officer restricted the disallowance

DY. COMMISSIONER OF INCOME TAX , CENTRAL CIRCLE-2(4), HYDERABAD vs. HARITHA MOHANA AGRO PROJECTS PRIVATE LIMITED, HYDERABAD

In the result, all the appeals filed by the assessee as well as the Revenue are allowed for statistical purposes

Bench: Shri R.K. Panda, Vice- & Shri K. Narasimha Charyappeal In Ita No Appellant Respondent A.Y 1998/Hyd/2017 Sri Avva Venkata Dy.Cit, Central Circle 2(4) 2013-14 Rama Rao, Hyderabad Vijayawada Pan:Abspa6432H 1999/Hyd/2017 -Do- -Do- 2014-15 14/Hyd/2018 Dy.Cit, Central Nagavalli Planters (P) Ltd., 2012-13 Circle 2(4) Vijayawada Hyderabad Pan:Aaccn5193Q 15/Hyd/2018 -Do- -Do- 2013-14 762/Hyd/2018 -Do- Agri Gold & Farm Products 2014-15 Ltd, Hyderabad Pan:Aabca8733E 216/Hyd/2018 Dy.Cit, Central Haritha Moana Agro 2012-13 Circle 2(4) Projects (P) Ltd, Hyderabad Hyderabad Pan:Aabch8633E 217/Hyd/2018 -Do- -Do- 2013-14 219/Hyd/2018 -Do- -Do- 2013-14 Assessee By: Shri M.V. Prasad, Ca Revenue By: Shri Jeevan Lal Lavidiya, Cit(Dr)

business income @15% of the turnover of Rs. 320,44,32,614/-. We find the learned CIT (A) without calling for a remand report from the Assessing Officer and without giving any opportunity to the Assessing Officer restricted the disallowance

DY. COMMISSIONER OF INCOME TAX , CENTRAL CIRCLE-2(4), HYDERABAD vs. HARITHA MOHANA AGRO PROJECTS PRIVATE LIMITED, HYDERABAD

In the result, all the appeals filed by the assessee as well as the Revenue are allowed for statistical purposes

Bench: Shri R.K. Panda, Vice- & Shri K. Narasimha Charyappeal In Ita No Appellant Respondent A.Y 1998/Hyd/2017 Sri Avva Venkata Dy.Cit, Central Circle 2(4) 2013-14 Rama Rao, Hyderabad Vijayawada Pan:Abspa6432H 1999/Hyd/2017 -Do- -Do- 2014-15 14/Hyd/2018 Dy.Cit, Central Nagavalli Planters (P) Ltd., 2012-13 Circle 2(4) Vijayawada Hyderabad Pan:Aaccn5193Q 15/Hyd/2018 -Do- -Do- 2013-14 762/Hyd/2018 -Do- Agri Gold & Farm Products 2014-15 Ltd, Hyderabad Pan:Aabca8733E 216/Hyd/2018 Dy.Cit, Central Haritha Moana Agro 2012-13 Circle 2(4) Projects (P) Ltd, Hyderabad Hyderabad Pan:Aabch8633E 217/Hyd/2018 -Do- -Do- 2013-14 219/Hyd/2018 -Do- -Do- 2013-14 Assessee By: Shri M.V. Prasad, Ca Revenue By: Shri Jeevan Lal Lavidiya, Cit(Dr)

business income @15% of the turnover of Rs. 320,44,32,614/-. We find the learned CIT (A) without calling for a remand report from the Assessing Officer and without giving any opportunity to the Assessing Officer restricted the disallowance

DY. COMMISSIONER OF INCOME TAX , CENTRAL CIRCLE-2(4), HYDERABAD vs. HARITHA MOHANA AGRO PROJECTS PRIVATE LIMITED, HYDERABAD

In the result, all the appeals filed by the assessee as well as the Revenue are allowed for statistical purposes

Bench: Shri R.K. Panda, Vice- & Shri K. Narasimha Charyappeal In Ita No Appellant Respondent A.Y 1998/Hyd/2017 Sri Avva Venkata Dy.Cit, Central Circle 2(4) 2013-14 Rama Rao, Hyderabad Vijayawada Pan:Abspa6432H 1999/Hyd/2017 -Do- -Do- 2014-15 14/Hyd/2018 Dy.Cit, Central Nagavalli Planters (P) Ltd., 2012-13 Circle 2(4) Vijayawada Hyderabad Pan:Aaccn5193Q 15/Hyd/2018 -Do- -Do- 2013-14 762/Hyd/2018 -Do- Agri Gold & Farm Products 2014-15 Ltd, Hyderabad Pan:Aabca8733E 216/Hyd/2018 Dy.Cit, Central Haritha Moana Agro 2012-13 Circle 2(4) Projects (P) Ltd, Hyderabad Hyderabad Pan:Aabch8633E 217/Hyd/2018 -Do- -Do- 2013-14 219/Hyd/2018 -Do- -Do- 2013-14 Assessee By: Shri M.V. Prasad, Ca Revenue By: Shri Jeevan Lal Lavidiya, Cit(Dr)

business income @15% of the turnover of Rs. 320,44,32,614/-. We find the learned CIT (A) without calling for a remand report from the Assessing Officer and without giving any opportunity to the Assessing Officer restricted the disallowance

DY. COMMISSIONER OF INCOME TAX , CIRCLE-2(4), HYDERABAD vs. NAGAVALLI PLANTERS PRIVATE LIMITED, VIJAYAWADA

In the result, all the appeals filed by the assessee as well as the Revenue are allowed for statistical purposes

Bench: Shri R.K. Panda, Vice- & Shri K. Narasimha Charyappeal In Ita No Appellant Respondent A.Y 1998/Hyd/2017 Sri Avva Venkata Dy.Cit, Central Circle 2(4) 2013-14 Rama Rao, Hyderabad Vijayawada Pan:Abspa6432H 1999/Hyd/2017 -Do- -Do- 2014-15 14/Hyd/2018 Dy.Cit, Central Nagavalli Planters (P) Ltd., 2012-13 Circle 2(4) Vijayawada Hyderabad Pan:Aaccn5193Q 15/Hyd/2018 -Do- -Do- 2013-14 762/Hyd/2018 -Do- Agri Gold & Farm Products 2014-15 Ltd, Hyderabad Pan:Aabca8733E 216/Hyd/2018 Dy.Cit, Central Haritha Moana Agro 2012-13 Circle 2(4) Projects (P) Ltd, Hyderabad Hyderabad Pan:Aabch8633E 217/Hyd/2018 -Do- -Do- 2013-14 219/Hyd/2018 -Do- -Do- 2013-14 Assessee By: Shri M.V. Prasad, Ca Revenue By: Shri Jeevan Lal Lavidiya, Cit(Dr)

business income @15% of the turnover of Rs. 320,44,32,614/-. We find the learned CIT (A) without calling for a remand report from the Assessing Officer and without giving any opportunity to the Assessing Officer restricted the disallowance

AVVA VENKATA RAMA RAO,VIJAYAWADA vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2(4), HYDERABAD

In the result, all the appeals filed by the assessee as well as the Revenue are allowed for statistical purposes

Bench: Shri R.K. Panda, Vice- & Shri K. Narasimha Charyappeal In Ita No Appellant Respondent A.Y 1998/Hyd/2017 Sri Avva Venkata Dy.Cit, Central Circle 2(4) 2013-14 Rama Rao, Hyderabad Vijayawada Pan:Abspa6432H 1999/Hyd/2017 -Do- -Do- 2014-15 14/Hyd/2018 Dy.Cit, Central Nagavalli Planters (P) Ltd., 2012-13 Circle 2(4) Vijayawada Hyderabad Pan:Aaccn5193Q 15/Hyd/2018 -Do- -Do- 2013-14 762/Hyd/2018 -Do- Agri Gold & Farm Products 2014-15 Ltd, Hyderabad Pan:Aabca8733E 216/Hyd/2018 Dy.Cit, Central Haritha Moana Agro 2012-13 Circle 2(4) Projects (P) Ltd, Hyderabad Hyderabad Pan:Aabch8633E 217/Hyd/2018 -Do- -Do- 2013-14 219/Hyd/2018 -Do- -Do- 2013-14 Assessee By: Shri M.V. Prasad, Ca Revenue By: Shri Jeevan Lal Lavidiya, Cit(Dr)

business income @15% of the turnover of Rs. 320,44,32,614/-. We find the learned CIT (A) without calling for a remand report from the Assessing Officer and without giving any opportunity to the Assessing Officer restricted the disallowance

SKANDA INFRA PROJECTS,KURNOOL vs. ACIT., CENTRAL CIRCLE-2(3), HYDERABAD

business activity\nwhich required to be disallowed u/sec.37(1) of the Income\nTax Act, 1961 and claim of expenses paid