M/S DEEPIKA INFRATECH PVT LTD.,,HYDERABAD vs. ACIT, CIRCLE 1(2), HYDERABAD

In the result, appeal in ITA No

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

penalty levied with reference to disallowance u/s 40A(3) of Rs. 1.73 crores, 40(a)(ia) disallowance of Rs. 50,85,000/- and cash

DEEPIKA INFRATECH PVT.LTD., HYD,HYDERABAD vs. ACIT, CIRCLE-1(2), HYDERABAD, HYDERABAD

In the result, appeal in ITA No

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

penalty levied with reference to disallowance u/s 40A(3) of Rs. 1.73 crores, 40(a)(ia) disallowance of Rs. 50,85,000/- and cash

DY.CIT, CIRCLE-1(2),, HYDERABAD vs. M/S DEEPIKA INFRATECH PVT LTD.,, HYDERABAD

In the result, appeal in ITA No

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

penalty levied with reference to disallowance u/s 40A(3) of Rs. 1.73 crores, 40(a)(ia) disallowance of Rs. 50,85,000/- and cash

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

In the result, the appeal of revenue is partly allowed for statistical\npurposes

penalty. Therefore, we are of the considered view that the\nAssessing Officer and the Ld.CIT(A) erred in disallowing penalty

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

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

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahuassessment Year: 2014-15 Bscpl Infrastructure Ltd., Vs. Dy. Commissioner Of Hyderabad. Income-Tax, Central Circle – 1(3), Pan – Aaacb 8316K Hyderabad.

Disallowance of Rs. 4,10,288/- towards sales tax penalty 2. Disallowance of Rs. 35,28,444/- towards cash payments

GRANULES INDIA LIMITED,HYDERABAD vs. DCIT., CIRCLE-2(1), HYDERABAD

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

Bench: Shri Manjunatha G & Shri Ravish Soodआ.अपी.सं /Ita No.1295/Hyd/2025 (िनधा"रण वष"/Assessment Year:2020-21) M/S. Granules India Limited, Dy. Commissioner Of Income Vs. Hyderabad. Tax, Pan : Aaacg7369K Circle 2(1), Hyderabad. (Appellant) (Respondent) िनधा""रती "ारा/Assessee By: Shri Y.V. Bhanu Narayan Rao, C.A. राज" व "ारा/Revenue By: Dr. Sachin Kumar, Sr-Dr सुनवाई की तारीख/Date Of Hearing: 22/12/2025 घोषणा की तारीख/Pronouncement: 24/12/2025

penalty levied u/s 270A of the Act. 4. On the facts and in the circumstances of the case, the learned CIT(A) had grossly erred in not considering the fact that the very notification which specified the procedure to surrender the impugned claim of education cess was eƯective from 01/10/2022 whereas the impugned assessment order disallowing

GOWTHAMI INFRATECH PVT. LTD., HYD,HYDERABAD vs. ACIT, CIRCLE-2(3), HYD, HYDERABAD

In the result, both the appeals of assessee are allowed

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

disallowance of expenditure claim does not warrant any penalty. Ld.CIT(A), however, did not agree and in his detailed order

GOWTHAMI INFRATECH PRIVATE LIMITED, HYDERABAD,HYDERABAD vs. ACIT, CIRCLE-2(2), HYDERABAD, HYDERABAD

In the result, both the appeals of assessee are allowed

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

disallowance of expenditure claim does not warrant any penalty. Ld.CIT(A), however, did not agree and in his detailed order

TEK SYSTEMS GLOBAL SERVICES PRIVATE LIMITED,HYDERBAD vs. DCIT, CIRCLE-2(1), HYDERBAD

In the result, appeal filed by the assessee is allowed for statistical purposes

Bench: Shri Laliet Kumar & Shri Manjunatha G.आ.अपी.सं /Ita No.487/Hyd/2022 (निर्धारण वर्ा/Assessment Year: 2018-19) Tek Systems Global Vs. Dy. C. I. T. Services (P) Ltd, Circle 2(1) Hyderabad Hyderabad Pan:Aabcf1518Q (Appellant) (Respondent) निर्धाररती द्वधरध/Assessee By: Ms. K. Amulya, Ca रधजस् व द्वधरध/Revenue By:: Shri Jeevan Lal Lavidiya, Cit-Dr सुिवधई की तधरीख/Date Of Hearing: 29/05/2024 घोर्णध की तधरीख/Pronouncement: 05/07/2024 आदेश/Order

disallowed and penalty proceedings u/s 270A were initiated for under reporting of income. 6. As per assessment order for the A.Y. 2017-18 it is noticed

RAASI REFRACTORIES LIMITED ,HYDERABAD vs. DY. COMMISSIONER OF INCOME TAX , CIRCLE-3(1), HYDERABAD

In the result, assessee’s appeal is partly allowed for statistical purposes

Bench: Smt. P. Madhavi Devi & Shri Laxmi Prasad Sahuassessment Year: 2015-16

disallowed even while completing the assessment and as such the levy of penalty by taking into a/c such liabilities of earlier

OGENE SYSTEMS INDIA LIMITED,HYDERABAD vs. INCOME TAX OFFICER, WARD-16(4), HYDERABAD

Appeal is allowed in above terms

Bench: Shri S.S.Godara & Shri Laxmi Prasad Sahu

penalty levied for the default in executing the project. Further, the assessee has not realized any amount out of this project. As the expenditure claimed by the assessee is penal in nature and as there ws no income out of this project, the expenditure of Rs.1,10,61,051/- claimed by the appellant was disallowed

SRINI PHARMACEUTICALS PRIVATE LIMITED,HYDERABAD vs. DCIT., CENTRAL CIRCLE-2(3), HYDERABAD

In the result appeal of the assessee is allowed

Bench: Shri Vijay Pal Rao & Shri Manjunatha G

disallowances u/sec.35(2AB) and levied penalty on assessee, since assessee disclosed all particulars of above disallowances in its ITR and no details

VIJAYAWADA TOLLWAY PRIVATE LIMITED,HYDERABAD vs. DCIT., CIRCLE-8(1), HYDERABAD

In the result, the appeal filed by the assessee is

disallowance of expenditure, the Ld. AO initiated penalty proceedings under section 271(1)(c) of the Act and levied penalty

KAKINADA INFRASTRUCTURE HOLDINGS PRIVATE LIMITED,HYDERABAD vs. DCIT., CIRCLE-2(1), HYDERABAD

Bench: Shri Vijay Pal Rao & Shri Manjunatha G.आ.अपी.सं / Ita No.1053/Hyd/2025

penalty of Rs.9.55 crores on account of disallowance of business loss and advertisement expenses. The learned Authorised Representative of the Assessee

ACIT-CENTRAL CIRCLE-2(4), HYDERABAD vs. INCREDIBLE INDIA PROJECTS PRIVATE LIMITED, SECUNDERABAD

Bench: Shri Vijay Pal Rao & Shri Manjunatha G.आ.अपी.सं / Ita No.605/Hyd/2022

disallowance u/s 40A(3) could have been made. Therefore, penalty proceedings are completely non-starter. 5. That on facts, circumstances

VISHNU PRIYA FOODS ,NIZAMABAD vs. INCOME TAX OFFICER, WARD-2, NIZAMABAD

In the result the order of Pr

Bench: Smt. P. Madhavi Devi & Shri D.S. Sunder Singhassessment Year: 2015-16 M/S Vishnu Priya Foods Ito, Ward-2 C/O P Murali & Co., C.As Vs. Nizamabad 6-3-655/2/3, Somajiguda Hyderabad 500 082 Pan: Aakfv6377M (Appellant) (Respondent) Sh. P. Muralimohan Rao Asessee By: Revenue By: Smt. Anjala Sahu, D.R. Date Of Hearing: 01/09/2020 Date Of Pronouncement: 04/09/2020 Order Per Smt. P. Madhavi Devi, J.M. This Is Assessee’S Appeal Filed By The Assessee For The A.Y. 2015-15 Against The Order Of The Pr.Cit-5 Hyderabad Dated 19.03.2019 Passed U/S 263 Of The I.T. Act, 1961. 2. Brief Facts Of The Case Are That The Assessee, A Firm, Filed Its Return Of Income For The A.Y. 2015-16 On 17.10.2015 Admitting Total Income Of Rs.1,81,287/-. During The Assessment Proceedings U/S 143(3) Of The Act, The Ao On Verification Of Audit Report Found That The Asesssee Has Claimed Vat Payment Of

disallowed the same and brought it to tax. He also initiated penalty proceedings u/s 271(1)(c) of the I.T.Act

MANSOOR BASHA COURT,ADONI vs. INCOME TAX OFFICER, WARD-1, ADONI

In the result, appeal filed by the assessee is allowed for statistical purposes

Bench: Shri Manjunatha, G.आ.अपी.सं /Ita No.747/Hyd/2024 (िनधा"रण वष"/Assessment Year: 2017-18) Shri Mansoor Basha Court Vs. Income Tax Officer Adoni Ward 1 Pan:Amwpc4315J Adoni (Appellant) (Respondent) िनधा""रती "ारा/Assessee By: Shri Shashank Dundu, Advocate राज" व "ारा/Revenue By:: Shri S.P.G. Mudaliar, Dr सुनवाई की तारीख/Date Of Hearing: 02/09/2024 घोषणा की तारीख/Pronouncement: 02/09/2024 आदेश/Order

disallowance of Rs.81,900/- towards VAT penalties paid and Rs.20,000/- towards pada expenses claimed. Since the assessee failed to produce

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

In the result, appeal of the assessee is partly allowed for statistical purposes as indicated herein above

Bench: Smt. P. Madhavi Devi & Shri A. Mohan Alankamonyassessment Year:2013-14 Crustum Products Private Vs. Dy. Cit, Limited, Circle-1(2), Hyderabad. Hyderabad. Pan: Aaccc 5920 C (Appellant) (Respondent) Assessee By: Shri P. Murali Mohana Rao Revenue By: Shri Rohit Mujumdar, Dr Date Of Hearing: 16/12/2020 Date Of Pronouncement: 06/01/2021 Order Per A. Mohan Alankamony, Am.:

disallowance of interest paid on late payment of TDS Rs. 1,19,167/- and the penalty levied thereon amounting to Rs. 1,54,016/- invoking

ACIT, CIRCLE-14(1), HYDERABAD, HYDERABAD vs. SATYANARAYANA CHAVA (HUF), HYDERABAD, HYDERABAD

In the result, appeal of Revenue is dismissed

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

disallowance, the loss claimed has become a positive income and assessee paid the necessary taxes without further appeal. AO initiated penalty