BRIJESH CHANDWANI,HYDERABAD vs. DCIT., CIRCLE -6(1), HYDERABAD

In the result, appeal of the assessee for the assessment year 2020-2021 is allowed for statistical purposes

Bench: Shri Vijay Pal Rao & Shri Madhusudan Sawdiaआ.अपी.सं /Ita Nos.1527 & 1528/Hyd/2025 Assessment Years – 2016-2017 & 2020-2021 Brijesh Chandwani The Dcit, Circle-6(1), Vs. Hyderabad – 500 034 Hyderabad. Pan Adkpc1537H (Appellant) (Respondent) िनधा"रती "ारा /Assessee By: Ca Pawan Kumar Chakrapani राज" व "ारा /Revenue By: Sri Ranjan Agrawala, Sr. Ar

1, Hyderabad, even when the case is beyond the three years, under the facts and circumstances of the case. 6. Whether the learned Authorities below (i.e.) Jurisdictional Assessing Officer (JAO) is justified to initiate proceedings pertaining to re-assessment under section 148A and 148 of the Act, under the facts and circumstances of the case. 7. The Appellant denies himself

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)

148 of the Act, dated 29/11/2023. In compliance, the assessee filed his return of income on 28/02/2024 declaring an income of Rs. 3,88,570/-, and agricultural income of Rs. 1,80,400/-. 4. During the course of the assessment proceedings, the AO observed that in the course of the search proceedings conducted under section

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

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

148 of the Act, dated 29/11/2023. In compliance, the assessee filed his return of income on 28/02/2024 declaring an income of Rs. 3,88,570/-, and agricultural income of Rs. 1,80,400/-. 4. During the course of the assessment proceedings, the AO observed that in the course of the search proceedings conducted under 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)

1), Hyderabad issued notice under section 148 of the Act, dated 29/11/2023. In compliance, the assessee filed his return of income on 4 Rashid Hussain vs. ACIT 16/01/2025 declaring an income of Rs.19,20,130/-. As the return of income filed by the assessee in compliance to the notice issued under section 148 of the Act was beyond the stipulated

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

disallowance, and also in a case where NO response is received, then within thirty days of the issue of such intimation, department is free to make such adjustment. 8. On going through the above intimation made under section 143(1), CPC has not followed the above provisos by giving proper opportunity to the assessee to defend its case

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

Bench: Us:

disallowing the expenses 20 percent of total expenses claimed of Rs. 4,72,79,447/- on ad-hoc basis without pointing out any defects in the books of accounts maintained as same were allowable u/s 37(1) of the Act. 13. The Ld. CIT(A) ought to have considered the fact that return of income filed u/s 148

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

INCOME TAX OFFICER, WARD-1, WARANGAL vs. SHIVA KUMAR THOTA, WARANGAL

In the result, the primary objection filed by the assessee vide his letter, dated 02/06/2025 is allowed while for the appeal filed by

Bench: Shri Manjunatha G. & Shri Ravish Soodआ.अपी.सं /Ita No.996/Hyd/2024 (िनधा"रण वष"/Assessment Year: 2017-18) Income Tax Officer, Vs. Shiva Kumar Thota, Ward-1, Warangal. Warangal. Pan: Aaopt4519M (Appellant) (Respondent) िनधा""रती "ारा/Assessee By: Shri K.A. Sai Prasad, Ca राज" व "ारा/Revenue By: Mrs. U. Mini Chandran, Cit-Dr सुनवाई की तारीख/Date Of Hearing: 18/11/2025 घोषणा की तारीख/Date Of 10/12/2025 Pronouncement: आदेश / Order Per. Ravish Sood, J.M: The Present Appeal Filed By The Revenue Is Directed Against The Order Passed By The Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre, Delhi, Dated 06/08/2024 Which In Turn Arises From The Order Passed By The Assessing Officer Under Section 147 R.W.S 144B Of The Income-Tax Act, 1961 (For Short, “The Act”), Dated 26/05/2023 For The Assessment Year 2017-18. The Revenue Has Assailed The Impugned Order On The Following Grounds Of Appeal Before Us:

disallowance towards TDS and VAT payable under section 43B of the Act: Rs. 6,08,694/-; and (v) addition of Rs.3,34,246/- on account of estimated profit on undisclosed sales: Rs.3,34,246/-, but at the same time declined the assessee’s claim regarding the validity of jurisdiction that was assumed by the AO, while initiating proceedings under section

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

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

1. The order of the CIT(A) passed u/s 250 of the Act dated 28-07-2025 is erroneous both on facts and in law to the extent the order is prejudicial to the interests of the appellant 2. The Ld. CIT(A) erred in upholding multiple additions made by AO without properly appreciating the facts of the case

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

1), Hyderabad. Developers Pvt. Ltd., Hyderabad. PAN:AAGCS7285L (Appellant) (Respondent) निर्धाररती द्वधरध/Assessee by: Shri S. Rama Rao, Advocate रधजस् व द्वधरध/Revenue by: Dr. Sachin Kumar, Sr. DR सुिवधई की तधरीख/Date of hearing: 14/10/2025 घोर्णध की तधरीख/Pronouncement: 17/10/2025 आदेश/ORDER PER MADHUSUDAN SAWDIA, A.M. : This appeal is filed by M/s. Kausalya Agro Farms and Developers

THALLA SRISAILAM GOUD,IBRAHIMPATNAM vs. INCOME TAX OFFICER, WARD 9(1), HYDERABAD

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

Bench: Shri Ravish Sood & Shri Madhusudan Sawdia

disallowing the grounds of the Appellant both -on facts of the case and in Law. 2. The Ld. Commissioner of Income-tax (Appeals)/NFAC ought to have noticed that the notice u/s 148 of the old law having been issued on 01.04.2021, the entire assessment proceedings consequent to such notice are bad in law in the light of the decision

THULASI CHAMARTHY,CHITTOOR vs. INCOME TAX OFFICER, WARD - 1, CHITTOOR

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

disallowing the assessee’s claim of deduction, viz., (i) under section 54EC: Rs.50 lakhs; and (ii) under section 54F: Rs.61,03,380/-, vide his order passed under section 147 5 Tulasi Chamarthy vs. ITO r.w.s 144 r.w.s 144B of the Act, dated 29/02/2024 and determined the short term capital gain on the sale of the subject property of Rs.81

PRIMARY AGRICULTURAL CO OP CREDIT SOCIETY LIMITED MINARPALLY,MINARPALLY VILLAGE vs. INCOME TAX OFFICER, WARD-1, NIZAMABAD

1 of 18\nITA No 140 of 2025 Primary Agricultural Coop Credit Society Ltd\n1. The Ld. CIT(A) has erred in disallowing the claim of\ndeduction of Rs 6,45,461 U/s 80P of the Act\n2. The Ld. CIT(A) has failed to appreciate that the amended\nprovisions of Section 80P are not applicable to the assessment\nyear

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

Bench: Justice (Retd.) C.V. Bhadang, Shri Mahavir Singh & Shri G. Manjunatha

148 and 149………..” Further sub Section(a) of Section 153A(1) provides for issuance of notice to the persons searched under Section 132 of the Act to furnish a return of income. However, the second proviso to Section 153 A of the said act makes it clear that assessment relating to any assessment year filed within a period

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)

disallowance under section 40(a)(i): Rs.6,54,33,770/-; and (ii) transfer pricing adjustment as suggested by the Additional Commissioner of Income Tax (TP), Hyderabad, dated 28/10/2011: Rs.21,85,04,408/-. 10. Aggrieved, the assessee company carried the matter in appeal before the CIT(A) but without success. 11. On perusal of the CIT(A) order, we find that

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

In the result appeals filed by the Revenue\nITA

148, section 149,\nsection 151 and section 153, in the case of a\nperson where a search is initiated under section\n132 or books of account, other documents or any\nassets are requisitioned under section 132A after\nthe 31st day of May, 2003 [but on or before the 31st\nday of March, 2021], the Assessing Officer shall—\n(a)issue

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

148, section 149, section 151 and section 153, in the case of a person where a search is initiated under section 132 or books of account, other documents or any assets are requisitioned under section 132A after the 31st day of May, 2003 (but on or before the 31st day of March, 2021), the Assessing Officer shall- (a) issue notice

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

148, section 149, section 151 and section 153, in the case of a person where a search is initiated under section 132 or books of account, other documents or any assets are requisitioned under section 132A after the 31st day of May, 2003 (but on or before the 31st day of March, 2021), the Assessing Officer shall- (a) issue notice