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

Section 153A(1) of the Act commences from A.Y. 2021-22 and ends with A.Y. 2012-13 and therefore, the notice issued u/s 153A of the Act for the instant assessment year i.e., A.Y. 2011- 12 is clearly beyond the tenth year and it falls outside the scope of ‘relevant assessment year’. Therefore, we are of the considered view that

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

Section 153A(1) of the Act commences from A.Y. 2021-22 and ends with A.Y. 2012-13 and therefore, the notice issued u/s 153A of the Act for the instant assessment year i.e., A.Y. 2011- 12 is clearly beyond the tenth year and it falls outside the scope of ‘relevant assessment year’. Therefore, we are of the considered view that

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

In the result appeals filed by the Revenue\nITA

disallowance\nof deduction u/s 801A(4) in terms of provision of section\n80AC, the Id CIT(A) has erred in law in giving her\nfinding that deduction not claimed in original return u/s\n139(1) cannot be denied if claimed pursuant to notice\nu/s 153A

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

Section 153A(1) of the Act commences from A.Y.\n2021-22 and ends with A.Y. 2012-13 and therefore, the notice issued\nu/s 153A of the Act for the instant assessment year i.e., A.Y. 2011-\n12 is clearly beyond the tenth year and it falls outside the scope of\n‘relevant assessment year'. Therefore, we are of the considered view

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

disallowance\nof deduction u/s 801A(4) in terms of provision of section\n80AC, the Id CIT(A) has erred in law in giving her\nfinding that deduction not claimed in original return u/s\n139(1) cannot be denied if claimed pursuant to notice\nu/s 153A

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

Section 153A(1) of the Act commences from A.Y.\n2021-22 and ends with A.Y. 2012-13 and therefore, the notice issued\nu/s 153A of the Act for the instant assessment year i.e., A.Y. 2011-\n12 is clearly beyond the tenth year and it falls outside the scope of\n‘relevant assessment year'. Therefore, we are of the considered view

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

disallowance\nof deduction u/s 801A(4) in terms of provision of section\n80AC, the Id CIT(A) has erred in law in giving her\nfinding that deduction not claimed in original return u/s\n139(1) cannot be denied if claimed pursuant to notice\nu/s 153A

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

Section 153A(1) of the Act commences from A.Y.\n2021-22 and ends with A.Y. 2012-13 and therefore, the notice issued\nu/s 153A of the Act for the instant assessment year i.e., A.Y. 2011-\n12 is clearly beyond the tenth year and it falls outside the scope of\n‘relevant assessment year'. Therefore, we are of the considered view

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

disallowance\nof deduction u/s 801A(4) in terms of provision of section\n80AC, the Id CIT(A) has erred in law in giving her\nfinding that deduction not claimed in original return u/s\n139(1) cannot be denied if claimed pursuant to notice\nu/s 153A

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

Section 153A(1) of the Act commences from A.Y.\n2021-22 and ends with A.Y. 2012-13 and therefore, the notice issued\nu/s 153A of the Act for the instant assessment year i.e., A.Y. 2011-\n12 is clearly beyond the tenth year and it falls outside the scope of\n‘relevant assessment year'. Therefore, we are of the considered view

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

Section 153A(1) of the Act commences from A.Y.\n2021-22 and ends with A.Y. 2012-13 and therefore, the notice issued\nu/s 153A of the Act for the instant assessment year i.e., A.Y. 2011-\n12 is clearly beyond the tenth year and it falls outside the scope of\n‘relevant assessment year'. Therefore, we are of the considered view

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

disallowance of expenditure and the validity of Section 153A notices.", "held": "The Tribunal held that the notice issued under Section 153A for A.Y. 2011-12 was beyond the prescribed time limits and therefore invalid. For A.Y.s 2012-13 to 2014-15, the Tribunal directed the Assessing Officer to allow 60% of the receipts as expenditure against unaccounted cash receipts

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

disallowance of expenditure claimed against unaccounted cash receipts from the sale of spent solvents and scrap, and the validity of the Section 153A notices.", "held": "The Tribunal held that the notice issued under Section 153A for AY 2011-12 was beyond the specified period and thus bad in law, quashing the assessment order for that year. For subsequent assessment years

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

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

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

PONAPULA SULOCHANA LR LATE P SANJEEVA PARTHASARATHY,HYDERABAD vs. ASSISTANT COMMISSIONER OF TAX ,CENTRAL CIRCLE-3(2), HYDERABAD

In the result, the appeal of assessee for A

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

disallowance of loss claimed while passing order u/s 153A r.w.s. 143(3) of the Act for the AY 2016-17. 7. The Ld.CIT(A) ought to have appreciated the fact that return filed under Section 153A during the AY 2016-17 takes the place of the original return under Section 139, for the purposes of all other provisions