SANGHI TEXTILES PRIVATE LIMITED,HYDERBAD vs. ITO., WARD-3(1), HYDERABAD

Bench: Us:

143(2) of the Act, which is mandatory for initiating scrutiny proceedings. 4. The LD. CIT(A) ought to have considered that the Ld. AO erred in rejecting the books of accounts of the appellant under section 145 of the Act, and thereafter making separate additions on specific items, which is untenable once the books have been rejected and income

FEDERATION OF AP COOPERATIVE URBAN BANKS AND CREDIT SOCIETIES LIMITED HYD,HYDERABAD vs. ITO., WARD-9(1), HYDERABAD

In the result, appeal filed by the assessee is allowed

Bench: Shri Ravish Sooda N D Shri Madhusudan Sawdiaआ.अपी.सं /Ita No.464/Hyd/2025 (िनधा"रण वष"/Assessment Year: 2019-20) Federation Of Ap Vs. Income Tax Officer Cooperative Urban Banks Ward 9(1) & Credit Societies Ltd. Hyderabad Hyd, Hyderabad Pan:Aaaaf7350F (Appellant) (Respondent) िनधा""रती "ारा/Assessee By: Shri S. Rama Rao, Advocate राज" व "ारा/Revenue By:: Shri V. Ravish Bhatt, Sr. Dr सुनवाई की तारीख/Date Of Hearing: 29/10/2025 घोषणा की तारीख/Pronouncement: 07/11/2025

disallowance of deduction of Rs.36,70,431/- claimed under Section 80P of the Act through adjustment made by the CPC under Section 143

COUNTRY CLUB HOSPITALITY & HOLIDAYS LIMITED,HYDERABAD vs. DCIT., CIRCLE-1(1), HYDERABAD

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

disallowance made in the order passed under Section 143(3) while completing the assessment under Section 143(3) r.w.s. 147 of the Income

BSCPL AURANG TOLLWAY LIMITED,HYDERABAD vs. DCIT., CIRCLE-1(1), HYDERABAD

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

Bench: the Tribunal. The assessee has filed an affidavit explaining the reasons for the delay, wherein it was submitted that the appeal for the relevant assessment year was required to be filed within 60 days from the date of receipt of the order passed under Section 263 of the Income-tax Act, 1961. However, the

143(3B) on 15.04.2021 and accepted the returned loss. The case has been subsequently taken up for revision proceedings and a show-cause notice under Section 263 of the Income Tax Act, 1961 has been issued and called upon the assessee to file its objections, if any, for proposed revision of 5 BSCPL Aurang Tollway Limited assessment order

S K G REFRACTORIES LIMITED, HYDERABAD,HYDERABAD vs. ACIT, CIRCLE-3(2), HYDERABAD, HYDERABAD

Appeal is dismissed in above terms

Bench: Shri A. Mohan Alankamony & Shri S.S. Godaraassessment Year: 2006-07 Skg Refractories Limited, Vs. The Asst. Commissioner Of Hyderabad – 500063. Income Tax, Circle 3(2), Pan : Aadcs4040G. Hyderabad. (Appellant) (Respondent) Assessee By: Shri Samuel Nagadesi. Revenue By: Shri T. Sunil Goutam. Date Of Hearing: 16.02.2022 Date Of Pronouncement: 18.02.2022 O R D E R Per S. S. Godara, J.M.

disallowance of interest expenditure for the previous assessment year. This is the second wrong step taken by the appellant - assessee. 4. The appellant-assessee kept quiet till the intimation was sent under section 143

DCIT., CIRCLE-8(1), HYDERABAD vs. DBS TECHNOLOGY SERVICES INDIA PRIVATE LIMITED, HYDERABAD

In the result, the appeal of the Revenue is allowed

Bench: Shri R.K. Panda & Shri Laliet Kumarassessment Year: 2019-20 Deputy Commissioner Of Vs. M/S. Dbs Technology Income Tax, Services India Private Circle – 8(1), Limited, Hyderabad. Hyderabad. Pan : Aafcd5584N (Appellant) (Respondent) C.O.No.2/Hyd/2023 Assessment Year 2019-20 Dbs Technology Services India Vs. Deputy Commissioner Of Private Limited, Income Tax, Circle – 8(1), Hyderabad. Hyderabad. Pan : Aafcd5584N (Cross Objector / (Appellant/Revenue) Respondent) Assessee By: Sri M. P. Lohia, C.A. Revenue By: Shri Jeevan Lal Lavidiya, Cit-Dr Date Of Hearing: 11.07.2023 Date Of Pronouncement: 21.07.2023 आदेश / O R D E R Per Laliet Kumar, Jm: The Appeal & Cross-Objection Filed By The Revenue For A.Y. 2019-20 Arise From The Order Of Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre (Nfac), Delhi

disallowing the claim of exemption of Rs.100,20,63,008 under section 10AA of the Act in the intimation issued under section 143

KASUSALYA AVENUES PRIVATE LIMITED ,KARIMNAGAR vs. DY. COMMISSIONER OF INCOME TAX , CENTRAL CIRCLE-2(3), HYDERABAD

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

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

143(3) r.w.s. 153A of the Income Tax Act, 1961 on 27.12.2019 and determined the total income at Rs.70,19,036/- by making additions towards disallowance of finance charges and disallowance under Section

KASUSALYA AVENUES PRIVATE LIMITED ,KARIMNAGAR vs. DY. COMMISSIONER OF INCOME TAX , CENTRAL CIRCLE-2(3), HYDERABAD

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

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

143(3) r.w.s. 153A of the Income Tax Act, 1961 on 27.12.2019 and determined the total income at Rs.70,19,036/- by making additions towards disallowance of finance charges and disallowance under Section

KASUSALYA AVENUES PRIVATE LIMITED ,KARIMNAGAR vs. DY. COMMISSIONER OF INCOME TAX , CENTRAL CIRCLE-2(3), HYDERABAD

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

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

143(3) r.w.s. 153A of the Income Tax Act, 1961 on 27.12.2019 and determined the total income at Rs.70,19,036/- by making additions towards disallowance of finance charges and disallowance under Section

KASUSALYA AVENUES PRIVATE LIMITED ,KARIMNAGAR vs. DY. COMMISSIONER OF INCOME TAX , CENTRAL CIRCLE-2(3), HYDERABAD

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

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

143(3) r.w.s. 153A of the Income Tax Act, 1961 on 27.12.2019 and determined the total income at Rs.70,19,036/- by making additions towards disallowance of finance charges and disallowance under Section

KASUSALYA AVENUES PRIVATE LIMITED ,KARIMNAGAR vs. DY. COMMISSIONER OF INCOME TAX , CENTRAL CIRCLE-2(3), HYDERABAD

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

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

143(3) r.w.s. 153A of the Income Tax Act, 1961 on 27.12.2019 and determined the total income at Rs.70,19,036/- by making additions towards disallowance of finance charges and disallowance under Section

PRYSMIAN CAVI E SISTEMI SRL INDIA PROJECT OFFICE (FORMERLY PIRELLI CAVI SISTEMI S P A INDIA PROJECT OFFICE),HYDERABAD vs. DCIT,( INT TAXN)-2, HYDERABAD

In the result, the appeal of the assessee is allowed

section 143(3) of the Income Tax Act, 961 (“the Act\") on\n29.03.2004, making total disallowances of Rs.3,15,87,481/- on account

RAMKY INFRASTRUCTURE LIMITED, HYDERABAD,HYDERABAD vs. JCIT, CIRCLE-3(1), HYDERABAD, HYDERABAD

In the result, appeal filed by the assessee is allowed

Bench: Shri R.K. Panda & Shri Laliet Kumarassessment Year: 2009-10 Ramky Infrastructure Ltd, Vs. Joint Commissioner Of Hyderabad. Income Tax, Pan:Aaacr8627B Circle 3(1), Hyderabad. (Appellant) (Respondent) Assessee By: Shri A.V. Raghuram. Revenue By: Shri Jeevan Lal Lavidiya, Dr Date Of Hearing: 15/11/2022 Date Of Pronouncement: 28/11/2022 O R D E R Per Laliet Kumar, J.M

disallowance to be made for assessment years 2O03-04 to 2008-09. The assessment orders so passed have become final. 4. In respect of the assessment year 2009-10, the AO issued notice under section 153A of the Act and passed the assessment order dated 31.03.2015 under section 143

SLR INFRASTRUCTURE PRIVATE LIMITED,HYDERABAD vs. DCIT., CIRCLE-3(1), HYDERABAD

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

143(3) of the Act on 21.04.2021, without any adjustment on the issues discussed by the Ld.PCIT. From the above, it is very clear that the Assessing Officer has thoroughly examined the issues in light of relevant provisions of the Act and has taken a plausible view and therefore, in our considered view, merely for the reasons that the Assessing

BA CONTINUUM INDIA PRIVATE LIMITED,HYDERABAD vs. DCIT., CIRCLE-1(1), HYDERABAD

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

143(2) of the Act and without supplying the reasons for initiation of re-assessment proceedings. 5. Erred in upholding the action of the Ld. AO in disallowing reimbursement of expenses to AEs under section

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

In the result, appeal filed by the assessee is dismissed

Bench: Shri Vijay Pal Rao, Hon’Ble & Shri Manjunatha G. Hon’Bleआयकर अपील सं / Ita No.1289/Hyd/2025 (निर्धारण वर्ा/Assessment Year:2010-11) Granules India Limited Vs. Dcit- Circle -2(1) 15Th Floor, Granules Tower Signature Tower, Botanical Garden Road Sy. No. 6(P) Of Kondaput Kondapur, Hyderabad – 500084 Sy. No. 37 Of Kothaguda Telangana Opp. Botanical Gardens Serilingampalluy, R.R. District Pan: Aaacg7369K Hyderabad-500084, Telangana (अपीलाथी/ Appellant) (प्रत्यथी/ Respondent)

143(2) of the Act, dated 22.08.2017 along with notice under section 142(1) of the Act, dated 21.11.2017 and called upon the assessee to explain as to why the deduction claimed under section 10B of the Act in respect of foreign exchange gain on capital account shall not be disallowed

ST JUDE MEDICAL INDIA PRIVATE LIMITED,HYDERABAD vs. DCIT, CIRCLE-3(1), HYDERABAD

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

Bench: Ld. JCIT. In Form No. 35 filed before Ld. JCIT, the assessee had inadvertently, in Column No. 2A of the relevant Form No. 35, mentioned the order passed under Section 143(1) of the Act, instead of the order passed under Section 143(3) r.w.s. 144B of the Income-tax Act, 1961. Ld. JCIT disposed of the

Section 143(3) r.w.s. 144B of the Income-tax Act, 1961, on 27.03.2024, and determined the total income at Rs. 3,72,42,130/- by disallowing

NETCRACKER TECHNOLOGY SOLUTIONS (INDIA) PRIVATE LIMITED,HYDERABAD vs. DCIT., CIRCLE - 5(1), HYDERABAD

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

Bench: SHRI G. MANJUNATHA, HON’BLE (Accountant Member), SHRI RAVISH SOOD, HON’BLE (Judicial Member)

disallowance of donation under Section 80G of the Act. In pursuant to the directions of DRP issued under Section 144C(5) of the Act, dated 29.05.2024, the A.O. has passed final assessment order under Section 143