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

144B of the Act, dated 03.09.2021, determined the income of\nthe assessee company at Rs. 161,11,36,087/- under the normal\nprovisions and “book profit” under section 115JB at Rs. 231,31,26,864/-\nafter making certain additions/disallowances, viz. (i). disallowance

KAUSALYA AGRO FARMS AMD DEVELOPERS PRIVATE LIMITED,HYDERABAD vs. ITO., WARD-2(1), HYDERABAD

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

Bench: Shri Vijay Pal Rao & Shri Madhusudan Sawdia

disallowance under section 36(1)(iii) of the Act. Since the assessee did not furnish any response to the said show-cause notice, the Ld. AO completed the assessment under section 147 read with sections 144 and 144B

ADP PRIVATE LIMITED,HYDERABAD, TELANGANA vs. DCIT., CIRCLE 1(1), HYDERABAD, TELANGANA

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

Bench: SHRI VIJAY PAL RAO, HON’BLE (Vice President), SHRI MANJUNATHA G, HON’BLE (Accountant Member)

disallowance under Section 40(a)(ia), and addition towards Form 26AS mismatch. 6. Aggrieved by the final assessment order, the assessee is now in appeal before us. 7. The learned counsel for the assessee, Shri Sriram Seshadri, C.A., referring to the final assessment order passed by the A.O. under Section 143(3) r.w.s. 144C(13) r.w.s. 144B

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(3) r.w.s. 144C(13) r.w.s. 144B

ASIAN INSTITUTE OF GASTROENTEROLOGY PRIVATE LIMITED,HYDERABAD vs. DCIT., CIRCLE-1(1), HYDERABAD

In the result, appeals filed by the assessee for\nboth the

144B", "14A", "8D", "10(34)", "10(38)" ], "issues": "Whether the PCIT correctly invoked Section 263 by finding the AO's assessment order erroneous and prejudicial to revenue concerning the disallowance

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

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

SINGARENI COLLIERIES COMPANY LIMITED,KOTHAGUDEM vs. DCIT., CIRCLE-13(1), HYDERABAD

In the result, the appeal filed by the Revenue stands dismissed

Bench: Shri Ravish Sood & Shri Madhusudan Sawdiaआ.अपी.सं /Ita No.285/Hyd/2024 (निर्धारण वर्ा/Assessment Year:2018-19) M/S. Singareni Collieries Co. Ltd., Dy. Commissioner Of Income Tax, Vs. Circle 13(1), Hyderabad. Kothagudem. Pan:Aaact8873F (Appellant) (Respondent) आ.अपी.सं /Ita No.307/Hyd/2024 (निर्धारण वर्ा/Assessment Year:2018-19) Dy. Commissioner Of Income Tax, M/S. Singareni Collieries Co. Ltd., Circle 13(1), Hyderabad. Vs. Kothagudem. (Appellant) (Respondent) निर्धाररती द्वधरध/Assessee By: Shri M.V. Anil Kumar, Advocate & Shri C.H.Venkatesh, C.A. रधजस् व द्वधरध/Revenue By: Ms.U. Mini Chandran, Cit-Dr सुिवधई की तधरीख/Date Of Hearing: 25/08/2025 घोर्णध की तधरीख/Pronouncement: 10/09/2025

144B of the Income Tax Act, 1961 (“the Act”) on 29th September 2021, assessing the total income at Rs.2313,34,75,781/-. 3. Aggrieved with the order of the Ld. AO, the assessee filed an appeal before the Ld. CIT(A). The Ld. CIT(A) partly allowed the appeal of the assessee. ITA Nos.285 & 307/Hyd/2024 3 4. Aggrieved with

DCIT., CIRCLE-13(1), HYDERABAD vs. THE SINGARENI COLLIERIES COMPANY LIMITED, KOTHAGUDEM

In the result, the appeal filed by the Revenue stands dismissed

Bench: Shri Ravish Sood & Shri Madhusudan Sawdiaआ.अपी.सं /Ita No.285/Hyd/2024 (निर्धारण वर्ा/Assessment Year:2018-19) M/S. Singareni Collieries Co. Ltd., Dy. Commissioner Of Income Tax, Vs. Circle 13(1), Hyderabad. Kothagudem. Pan:Aaact8873F (Appellant) (Respondent) आ.अपी.सं /Ita No.307/Hyd/2024 (निर्धारण वर्ा/Assessment Year:2018-19) Dy. Commissioner Of Income Tax, M/S. Singareni Collieries Co. Ltd., Circle 13(1), Hyderabad. Vs. Kothagudem. (Appellant) (Respondent) निर्धाररती द्वधरध/Assessee By: Shri M.V. Anil Kumar, Advocate & Shri C.H.Venkatesh, C.A. रधजस् व द्वधरध/Revenue By: Ms.U. Mini Chandran, Cit-Dr सुिवधई की तधरीख/Date Of Hearing: 25/08/2025 घोर्णध की तधरीख/Pronouncement: 10/09/2025

144B of the Income Tax Act, 1961 (“the Act”) on 29th September 2021, assessing the total income at Rs.2313,34,75,781/-. 3. Aggrieved with the order of the Ld. AO, the assessee filed an appeal before the Ld. CIT(A). The Ld. CIT(A) partly allowed the appeal of the assessee. ITA Nos.285 & 307/Hyd/2024 3 4. Aggrieved with

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

Bench: Us:

disallowance of Rs. 94,55,889/- which was added to the returned income of the assessee company. 7 Sanghi Textiles Privarte Limited vs. ITO 9. Thereafter, the AO vide his order passed under section 147 r.w.s 144B

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

SGD PHARMA INDIA PRIVATE LIMITED, ,MAHABUBNAGAR vs. DCIT, CIRCLE -3 (1), HYDERABAD

In the result, the appeal of the assessee in ITA\nNo

sections 144C(13) and 144B of the Act on\n25.02.2022, making, inter alia, the following\nadditions/disallowances:\na. Addition of Rs.2,28,23,848/- towards adjustment in\nrespect of interest on ECB loans; and\nb. Disallowance

RAJASEKHAR NAIDU GALLA,TIRUPATI vs. DCIT., CIRCLE-1(1), TIRUPATHI

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

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

144B of the Income-tax Act, 1961 on 17.08.2022 and accepted the income returned by the assessee. The case has been, subsequently taken up for revision proceedings by the Principal CIT, Tirupati and a show-cause notice under Section 263 of the Income-tax Act, 1961, dated 14.03.2025 was issued, calling upon the assessee to explain

OCEAN SPARKLE LIMITED,HYDERABAD vs. DCIT., CIRCLE-5(1), HYDERABAD

section 144B of the Act dated 03.01.2025\n(hereinafter referred to as the Assessment Order) is erroneous and\nprejudicial to the interest of the Revenue on the ground that Other\nExpenses consisting of Provision for loss allowance of Rs 2.60 Crores,\nAdvances written off of Rs. 16,45,000 and Investments written off of Rs.3\nlacs are inadmissible expenditures

BIOPHORE INDIA PHARMACEUTICALS PRIVATE LIMITED,HYDERABAD vs. DCIT., CIRCLE-1(1), HYDERABAD

In the result appeal of the assessee is allowed

Bench: Shri Vijay Pal Rao & Shri Manjunatha G

section 144B of the Act, even though, the assessment order passed by the Assessing Officer is neither erroneous nor prejudicial to the interests of Revenue on the issue of disallowance

YADIKI PACS,ANANTAPUR vs. INCOME TAX OFFICER, WARD-1, ANANTAPUR

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

Bench: the Andhra Pradesh High Court against the Order of the Chief Commissioner of Income Tax, Hyderabad rejecting the appellant's application filed u/s 119(2)(b) of the Act to condone the delay in filing the Income Tax Return for the subject AY 2019-20 is pending for disposal as on date. 7. For that the Learned Commissioner of Income Tax (Appeals) had erred in confirming the levy of interest u/s 234A of the Act in consequence to the above." 3

disallowed the deduction claimed under Section 80P and completed the reassessment by determining the total income at Rs. 1,08,08,087/- under Section 147 r.w.s. 144B

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

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

disallowing\nthe grounds of the Appellant both -on facts of the case and in Law.\n2. The Ld. Commissioner of Income-tax (Appeals)/NFAC ought to have noticed\nthat the notice u/s 148 of the old law having been issued on 01.04.2021, the\nentire assessment proceedings consequent to such notice are bad in law in the\nlight of the decision

F5 NETWORKS INNOVATION PRIVATE LIMITED,HYDERABAD vs. INCOME TAX OFFICER, WARD-17(1), HYDERABAD

In the result, the appeal of the assessee is partly allowed for

Bench: Shri Vijay Pal Rao & Shri Madhusudan Sawdia

disallowance of ₹5,13,01,761 made under section 43B of the Act towards gratuity expenses, as the payment was made within the statutory time and is otherwise allowable. Hence the ground of appeal of the assessee is hereby allowed.” ITA No.912/Hyd/2024 22 9.2 We have also gone through the para nos.6 to 8 of the order of this Tribunal