DY.COMMISSIONER OF INCOME TAX, CIRCLE 2(2), HYDERBAD vs. SEW INFRASTUCTURE LIMITED, HYDERABAD

1). It is seen that the Department resists any new or\nsubsequent claim in the return filed under Section 153A of\nthe Act, primarily on the plea that such assessments are\nfor the benefit of the Revenue rather than the assessee.\nThe predominant view of the Department in this regard is\nthe return filed under Section 153A

DY.COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2(2), HYDERABAD vs. SEW INFRASTRUCTURE LIMITED, HYDERABAD

1). It is seen that the Department resists any new or\nsubsequent claim in the return filed under Section 153A of\nthe Act, primarily on the plea that such assessments are\nfor the benefit of the Revenue rather than the assessee.\nThe predominant view of the Department in this regard is\nthe return filed under Section 153A

PRABHAKAR REDDY BASIREDDY, NALGONDA vs. DCIT., CENTRAL CIRCLE-1(1), HYDERABAD

In the result, both the appeals filed by the assessee in ITA Nos

disallowed the assessee’s claim for deduction under section 80C of the Act of Rs. 66,982/-. 6. Accordingly, the AO vide his order under section 147 of the Act, dated 26/03/2025, determined the income of the assessee at Rs. 8,35,157/-. 7. Aggrieved, the assessee carried the matter in appeal before the CIT(A) but without success

PRABHAKAR REDDY BASIREDDY, NALGONDA vs. DCIT., CENTRAL CIRCLE-1(1) , HYDERABAD

In the result, both the appeals filed by the assessee in ITA Nos

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

disallowed the assessee’s claim for deduction under section 80C of the Act of Rs. 66,982/-. 6. Accordingly, the AO vide his order under section 147 of the Act, dated 26/03/2025, determined the income of the assessee at Rs. 8,35,157/-. 7. Aggrieved, the assessee carried the matter in appeal before the CIT(A) but without success

DY.COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2(2), HYDERABAD vs. SEW INFRASTRUCTURE LIMITED , HYDERABAD

1). It is seen that the Department resists any new or\nsubsequent claim in the return filed under Section 153A of\nthe Act, primarily on the plea that such assessments are\nfor the benefit of the Revenue rather than the assessee.\nThe predominant view of the Department in this regard is\nthe return filed under Section 153A

RASHID HUSSAIN,HYDERABAD vs. ACIT., CENTRAL CIRCLE-1(3), HYDERABAD

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

disallowance of his claim for deduction of expenditure of Rs.16,33,050/-. Accordingly, the CIT(A) partly allowed the appeal. 5 Rashid Hussain vs. ACIT 8. The assessee being aggrieved with the order of the CIT(A) has carried the matter in appeal before us. 9. We have heard the Ld. Authorised Representatives of both parties, perused the orders

MSN ORGANICS PRIVATE LIMITED,HYDERABAD vs. ACIT., CENTRAL CIRCLE-2(4), HYDERABAD

132 of the Act or requisition is made u/s\n132A of the Act. The six assessment years referred to in Section\n153A(1) of the Act, for which notice is required to be issued, and\nassessment is required to be made, is further specified in Section\n153A(1)(b) of the Act to mean the six assessment years immediately\npreceding

MSN ORGANICS PRIVATE LIMITED,HYDERABAD vs. ACIT., CENTRAL CIRCLE-2(4), HYDERABAD

132 of the Act or requisition is made u/s\n132A of the Act. The six assessment years referred to in Section\n153A(1) of the Act, for which notice is required to be issued, and\nassessment is required to be made, is further specified in Section\n153A(1)(b) of the Act to mean the six assessment years immediately\npreceding

MSN ORGANICS PRIVATE LIMITED,HYDERABAD vs. ACIT., CENTRAL CIRCLE-2(4), HYDERABAD

In the result, the appeals filed by the assessee for A

Bench: Shri Laliet Kumar, Hon’Ble & Shri G. Manjunatha, Hon’Ble

132 of the Act or requisition is made u/s 132A of the Act. The six assessment years referred to in Section 153A(1) of the Act, for which notice is required to be issued, and assessment is required to be made, is further specified in Section 153A(1)(b) of the Act to mean the six assessment years immediately preceding

MSN PHARMACHEM PRIVATE LIMITED,HYDERABAD vs. ACIT., CENTRAL CIRCLE-2(4), HYDERABAD

Appeal are dismissed

Bench: Shri Laliet Kumar, Hon’Ble & Shri G. Manjunatha, Hon’Ble

132 of the Act or requisition is made u/s 132A of the Act. The six assessment years referred to in Section 153A(1) of the Act, for which notice is required to be issued, and assessment is required to be made, is further specified in Section 153A(1)(b) of the Act to mean the six assessment years immediately preceding

MSN PHARMACHEM PRIVATE LIMITED,HYDERABAD vs. ACIT., CENTRAL CIRCLE-2(4), HYDERABAD

Appeal are dismissed

Bench: Shri Laliet Kumar, Hon’Ble & Shri G. Manjunatha, Hon’Ble

132 of the Act or requisition is made u/s 132A of the Act. The six assessment years referred to in Section 153A(1) of the Act, for which notice is required to be issued, and assessment is required to be made, is further specified in Section 153A(1)(b) of the Act to mean the six assessment years immediately preceding

C5 INFRA PRIVATE LIMITED,SECUNDERABAD vs. ACIT, CENTRAL CIRCLE-2(3), HYDERABAD

In the result, appeal filed by the assessee is allowed

Bench: Shri Vijay Pal Rao, Vice-A N D Shri Manjunatha, G.आ.अपी.सं /Ita No.332/Hyd/2023 (िनधा"रण वष"/Assessment Year: 2017-18) C5 Infra (P) Ltd Vs. Acit Secunderabad Central Circle 2(3) Pan:Aafcc2138K Hyderabad (Appellant) (Respondent) िनधा""रती "ारा/Assessee By: Shri K.C. Devdas, Ca Shri C. Maheshwar Reddy, Ca राज" व "ारा/Revenue By:: Shri Narender Kumar Naik, Cit(Dr) सुनवाई की तारीख/Date Of Hearing: 02/07/2025 घोषणा की तारीख/Pronouncement: 25/07/2025 आदेश/Order Per Vijay Pal Raothis Appeal Filed By The Assessee Is Directed Against The Order Dated 10/03/2023 Of The Learned Cit (A)-12, Hyderabad, For The A.Y.2017-18. 2. The Assessee Has Raised The Following Grounds Of Appeal:

1) of the Act on 31/10/2017 declaring total income of Rs.5,21,66,910/-. The case was selected for scrutiny under CASS and scrutiny assessment was completed u/s 143(3) vide order dated 18/12/2019 at a total income of Rs.5,56,77,225/-. Thereafter, a search & seizure action u/s 132 of the Act was carried out in the case

MSN LABORATORIES PRIVATE LIMITED,HYDERABAD vs. ACIT., CENTRAL CIRCLE-2(4), HYDERABAD

132 of the Act or requisition is made u/s\n132A of the Act. The six assessment years referred to in Section\n153A(1) of the Act, for which notice is required to be issued, and\nassessment is required to be made, is further specified in Section\n153A(1)(b) of the Act to mean the six assessment years immediately\npreceding

MSN ORGANICS PRIVATE LIMITED,HYDERABAD vs. ACIT., CENTRAL CIRCLE-2(4), HYDERABAD

132 of the Act or requisition is made u/s\n132A of the Act. The six assessment years referred to in Section\n153A(1) of the Act, for which notice is required to be issued, and\nassessment is required to be made, is further specified in Section\n153A(1)(b) of the Act to mean the six assessment years immediately\npreceding

MSN LABORATORIES PRIVATE LIMITED,HYDERABAD vs. ACIT., CENTRAL CIRCLE-2(4), HYDERABAD

132 of the Act or requisition is made u/s\n132A of the Act. The six assessment years referred to in Section\n153A(1) of the Act, for which notice is required to be issued, and\nassessment is required to be made, is further specified in Section\n153A(1)(b) of the Act to mean the six assessment years immediately\npreceding

MSN LABORATORIES PRIVATE LIMITED,HYDERABAD vs. ACIT., CENTRAL CIRCLE-2(4), HYDERABAD

132 of the Act or requisition is made u/s\n132A of the Act. The six assessment years referred to in Section\n153A(1) of the Act, for which notice is required to be issued, and\nassessment is required to be made, is further specified in Section\n153A(1)(b) of the Act to mean the six assessment years immediately\npreceding

MSN LABORATORIES PRIVATE LIMITED,HYDERABAD vs. ACIT., CENTRAL CIRCLE-2(4), HYDERABAD

132 of the Act or requisition is made u/s\n132A of the Act. The six assessment years referred to in Section\n153A(1) of the Act, for which notice is required to be issued, and\nassessment is required to be made, is further specified in Section\n153A(1)(b) of the Act to mean the six assessment years immediately\npreceding

S A BUILDERS & DEVELOPERS ,HYDERABAD vs. ASSISTANT COMMISSIONER OF INCOME TAX ,CENTRAL CIRCLE-1(2) , HYDERABAD

In the result, Ground Nos

1) Room No.612, 6th Floor, Aayakar\nBhavan, Basheerbagh, Hyderabad 500004\n3\nPr. CIT – Cesntral, Hyderabad\n4\nDR, ITAT Hyderabad Benches\n5\nGuard File\nBy Order", "summary": { "facts": "These appeals concern two sets of cross appeals against orders related to assessment framed under Section 153A. The assessee and Revenue raised grounds of appeal concerning the validity of search proceedings, additions