NICHINO INDIA PRIVATE LIMITED (FORMERLY NICHINO CHEMICAL INDIA PRIVATE LIMITED NOW MERGED),HYDERABAD vs. DCIT., CIRCLE-5(1), HYDERABAD

In the result, appeal of the assessee is allowed for statistical purpose

Bench: Shri K.Narasimha Chary & Shri Madhusudan Sawdiaआ.अपी.सं / Ita No.366/Hyd/2024 (धििाारण वर्ा / Assessment Year: 2020-21) Nichino India Private Dcit / Acit Limited (Formerly Nichino Vs. Circle-5(1) Chemical India Private Hyderabad Limited, Now Merged) Hyderabad [Pan : Aaecn5394B] अपीलार्थी / Appellant प्रत्‍यर्थी / Respondent धििााररती द्वारा/Assessee By: Ms.Suvibha Nolkha, Ar राजस्‍व द्वारा/Revenue By : Shri D.Praveen, Dr सुिवाई की तारीख/Date Of Hearing: 09/09/2024 घोर्णा की तारीख/Pronouncement On: 25/09/2024

disallowance made in the intimation under section 143(1), the learned Assessing Officer referred to 143(3), such aspect is not at all discussed

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

1)(a)(v) was restricted to disallowance of deductions claimed under Sections 10AA, 80- IA, 80-IAB, 80-IB, 80-IC, 80-ID or 80-IE, and did not include Section 80P of the Act within its ambit. Accordingly, the CPC exceeded its jurisdiction by making such disallowance while processing the return 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

Section 143(1) of the Act was issued to the assessee on 18.05.2020 by which a sum of Rs.1,85,76,482/- was disallowed

ACIT, CIRCLE-2(1), HYDERABAD vs. HINDUJA NATIONAL POWER CORPORATION LIMITED, HYDERABAD

In the result, the appeal of Revenue is allowed

Bench: Shri Laliet Kumar, Hon’Ble & Shri G. Manjunatha, Hon’Bleआ.अपी.सं / Ita No.235/Hyd/2023 (निर्धारण वर्ा / Assessment Year: 2016-17) The Assistant M/S. Hinduja National Power Commissioner Of Income Vs. Corporation Ltd. Tax, Circle 2(1), Hyderabad. Hyderabad. Pan : Aabch2426D अपीलार्थी / Appellant प्रत्‍यर्थी / Respondent निर्धाररती द्वधरध/Assessee By: Shri K. A. Sai Prasad, C.A. रधजस्‍व द्वधरध/Revenue By: Shri B. Bala Krishna, Cit-Dr.

section 32(1)(iia) was disallowed as the assessee was entitled to depreciation only at 20% for assets used for less than 180 days, instead of the claimed 35%. Consequently, these disallowances were added back to the income returned, concluding the assessment with substantial adjustments. Thus, Assessing Officer completed the assessment u/s 143

ACIT., CIRCLE-5(1), HYDERABAD vs. PENNA CEMENT INDUSTRIES LIMITED, HYDERABAD

disallowance of the claim of deduction of the assessee company under Section 801A of the Act: Rs. 24,35,05,411/-; and (iv) addition under section 68 in respect of alleged bogus transactions with M/s. Lakshin Infradev Pvt. Ltd: Rs. 1,29,91,000/-, determined he income of the assessee company vide his order passed under section 143

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

Bench: Us:

1) seeking supporting documents for claimed expenses. Therefore books of account were rightly rejected under section 145(3) of the Act by the AO for the reason of non-verifiability. The disallowance is not arbitrary but a reasonable estimate in absence of records. The AO rightly exercised judgment based on the facts. The Hon'ble Supreme Court

PRIMARY AGRICULTURE CO OPERATIVE SOCIETY WANKIDI,HYDERABAD vs. ITO, WARD-1, MANCHIRIAL

Bench: Us:

143(1)(a). The CPC made the adjustment on the following grounds To claim deduction u/s 80P, Return of income required to be filed with in the due date 139(1). However Return of Income filed beyond the due date. requiring the claim of deduction u/s 80P to be disallowed. This requires adjustment to the Income within the section

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)

143(2) of the Act. 6. Thereafter, the AO vide his order passed under section 147 of the Act, dated 06/03/2025 determined the income of the assessee at Rs.37,03,180/- after making certain additions/disallowances, viz., (i) disallowance of the assessee’s claim for deduction under section 80C of the Act: Rs.1,50,000/-; and (ii) disallowance of the assessee

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

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

In the result, appeal filed by the assessee in ITA

Bench: Shri Manjunatha, G. & Shri K. Narasimha Charyआ.अपी.सं /Ita No.350 & 351/Hyd/2018 (निर्धारण वर्ा/Assessment Year: 2013-14 & 2014-15) Dy. C. I. T. Vs. Andhra Bank Circle-1(1) Hyderabad Hyderabad [Pan : Aabca7375C] (Appellant) (Respondent) आ.अपी.सं /Ita No.364 & 365/Hyd/2018 (निर्धारण वर्ा/Assessment Year: 2013-14 & 2014-15) Union Bank Of India Vs. Dy. C. I. T. (Erstwhile Andhra Bank) Circle-1(1) Mumbai Hyderabad [Pan : Aaacu0564G (Aabca7375C)] (Appellant) (Respondent) निर्धाररती द्वधरध/Assessee By: Shri S.Ananthan & Smt.Lalitha Rameswaran, Ar रधजस् व द्वधरध/Revenue By: Shri K.Meghnath Chowhan, Cit-Dr सुिवधई की तधरीख/Date Of 05/11/2024 Hearing: घोर्णध की तधरीख/Date Of 24/01/2025 Pronouncement: आदेश/Order Per Manjunatha G., A.M

143(3) of the Income tax Act, 1961 (“the Act”), on 29.03.2016 by determining total income at Rs.2885,27,50,391/-. 3. The assessee carried the matter in appeal before the Ld. CIT (A) and challenged the additions/ disallowances made by the Assessing Officer. The Ld. CIT(A) for the reasons stated in their appellate order dated 27.11.2017, partly allowed

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

In the result, appeal filed by the assessee in ITA

Bench: Shri Manjunatha, G. & Shri K. Narasimha Charyआ.अपी.सं /Ita No.350 & 351/Hyd/2018 (निर्धारण वर्ा/Assessment Year: 2013-14 & 2014-15) Dy. C. I. T. Vs. Andhra Bank Circle-1(1) Hyderabad Hyderabad [Pan : Aabca7375C] (Appellant) (Respondent) आ.अपी.सं /Ita No.364 & 365/Hyd/2018 (निर्धारण वर्ा/Assessment Year: 2013-14 & 2014-15) Union Bank Of India Vs. Dy. C. I. T. (Erstwhile Andhra Bank) Circle-1(1) Mumbai Hyderabad [Pan : Aaacu0564G (Aabca7375C)] (Appellant) (Respondent) निर्धाररती द्वधरध/Assessee By: Shri S.Ananthan & Smt.Lalitha Rameswaran, Ar रधजस् व द्वधरध/Revenue By: Shri K.Meghnath Chowhan, Cit-Dr सुिवधई की तधरीख/Date Of 05/11/2024 Hearing: घोर्णध की तधरीख/Date Of 24/01/2025 Pronouncement: आदेश/Order Per Manjunatha G., A.M

143(3) of the Income tax Act, 1961 (“the Act”), on 29.03.2016 by determining total income at Rs.2885,27,50,391/-. 3. The assessee carried the matter in appeal before the Ld. CIT (A) and challenged the additions/ disallowances made by the Assessing Officer. The Ld. CIT(A) for the reasons stated in their appellate order dated 27.11.2017, partly allowed

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

In the result, appeal filed by the assessee in ITA

Bench: Shri Manjunatha, G. & Shri K. Narasimha Charyआ.अपी.सं /Ita No.350 & 351/Hyd/2018 (निर्धारण वर्ा/Assessment Year: 2013-14 & 2014-15) Dy. C. I. T. Vs. Andhra Bank Circle-1(1) Hyderabad Hyderabad [Pan : Aabca7375C] (Appellant) (Respondent) आ.अपी.सं /Ita No.364 & 365/Hyd/2018 (निर्धारण वर्ा/Assessment Year: 2013-14 & 2014-15) Union Bank Of India Vs. Dy. C. I. T. (Erstwhile Andhra Bank) Circle-1(1) Mumbai Hyderabad [Pan : Aaacu0564G (Aabca7375C)] (Appellant) (Respondent) निर्धाररती द्वधरध/Assessee By: Shri S.Ananthan & Smt.Lalitha Rameswaran, Ar रधजस् व द्वधरध/Revenue By: Shri K.Meghnath Chowhan, Cit-Dr सुिवधई की तधरीख/Date Of 05/11/2024 Hearing: घोर्णध की तधरीख/Date Of 24/01/2025 Pronouncement: आदेश/Order Per Manjunatha G., A.M

143(3) of the Income tax Act, 1961 (“the Act”), on 29.03.2016 by determining total income at Rs.2885,27,50,391/-. 3. The assessee carried the matter in appeal before the Ld. CIT (A) and challenged the additions/ disallowances made by the Assessing Officer. The Ld. CIT(A) for the reasons stated in their appellate order dated 27.11.2017, partly allowed

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

In the result, appeal filed by the assessee in ITA

Bench: Shri Manjunatha, G. & Shri K. Narasimha Charyआ.अपी.सं /Ita No.350 & 351/Hyd/2018 (निर्धारण वर्ा/Assessment Year: 2013-14 & 2014-15) Dy. C. I. T. Vs. Andhra Bank Circle-1(1) Hyderabad Hyderabad [Pan : Aabca7375C] (Appellant) (Respondent) आ.अपी.सं /Ita No.364 & 365/Hyd/2018 (निर्धारण वर्ा/Assessment Year: 2013-14 & 2014-15) Union Bank Of India Vs. Dy. C. I. T. (Erstwhile Andhra Bank) Circle-1(1) Mumbai Hyderabad [Pan : Aaacu0564G (Aabca7375C)] (Appellant) (Respondent) निर्धाररती द्वधरध/Assessee By: Shri S.Ananthan & Smt.Lalitha Rameswaran, Ar रधजस् व द्वधरध/Revenue By: Shri K.Meghnath Chowhan, Cit-Dr सुिवधई की तधरीख/Date Of 05/11/2024 Hearing: घोर्णध की तधरीख/Date Of 24/01/2025 Pronouncement: आदेश/Order Per Manjunatha G., A.M

143(3) of the Income tax Act, 1961 (“the Act”), on 29.03.2016 by determining total income at Rs.2885,27,50,391/-. 3. The assessee carried the matter in appeal before the Ld. CIT (A) and challenged the additions/ disallowances made by the Assessing Officer. The Ld. CIT(A) for the reasons stated in their appellate order dated 27.11.2017, partly allowed

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

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)

143(1) of the Act is limited in nature and when different High Courts have taken different views on allowance of deduction under section 36(1)(va) read with section 43B of the Act, with respect to payment of employee's contribution to PF/ESI having already been done by the appellant before due date of filing of return, the same

SUDHAKAR RAO DONDAPATI,HYDERABAD vs. ITO, WARD-13(3), HYDERABAD

In the result, appeal of the assessee is dismissed

Bench: Shri Laliet Kumarआ.अपी.सं/Ita No. 129/Hyd/2023 (निर्धारण वर्ा/Assessment Year: 2018-19) Sudhakar Rao Dondapati, Income Tax Officer, Hyderabad Vs. Ward-13(3), [Pan No. Aeupr8022H] Hyderabad अपीलधर्थी / Appellant प्रत्‍यर्थी / Respondent निर्धाररती द्वधरध/Assessee By: Shri T. Balaji, Ar रधजस्‍व द्वधरध/Revenue By: Shri Waseem Ur Rehman, Dr सुिवधई की तधरीख /Date Of Hearing: 21/03/2023 घोर्णध की तधरीख /Pronouncement On: 21/03/2023

disallowance under section 36(1)(va) of the Act in the order passed under section 143(1) of the Act and, therefore

ACIT., CIRCLE-6(1), HYDERABAD vs. PATEL SEW JOINTVENTURE, HYDERABAD

In the result, the cross-objection filed by the assessee is dismissed

section 143(1) of the Act passed by the Ld. AO is bad in law. 2) On the facts and circumstances of the case and in law, the AO erred in disallowing