ACIT., CENTRAL CIRCLE-2(4), HYDERABAD vs. PRATHIMA INFRASTRUCTURE LIMITED, HYDERABAD

In the result, appeals filed by the Revenue are dismissed

153B of the Income Tax Act, 1961 and thus, are liable to be quashed. Accordingly, we quash the assessment order passed by the A.O. for A.Y. 2014-15 to 2020-21. 22. The next issue that came up for our consideration is with respect to addition made by the A.O. towards cash sheets found in the email account of Shri

PRATHIMA INFRASTRUCTURE LIMITED,HYDERABAD vs. DCIT., CENTRAL CIRCLE-2(4), HYDERABAD

In the result, appeals filed by the Revenue are dismissed

153B of the Income Tax Act, 1961 and thus, are liable to be quashed. Accordingly, we quash the assessment order passed by the A.O. for A.Y. 2014-15 to 2020-21. 22. The next issue that came up for our consideration is with respect to addition made by the A.O. towards cash sheets found in the email account of Shri

PRATHIMA INFRASTRUCTURE LIMITED,HYDERABAD vs. DCIT., CENTRAL CIRCLE-2(4), HYDERABAD

In the result, appeals filed by the Revenue are dismissed

153B of the Income Tax Act, 1961 and thus, are liable to be quashed. Accordingly, we quash the assessment order passed by the A.O. for A.Y. 2014-15 to 2020-21. 22. The next issue that came up for our consideration is with respect to addition made by the A.O. towards cash sheets found in the email account of Shri

PRATHIMA INFRASTRUCTURE LIMITED,HYDERABAD vs. DCIT., CENTRAL CIRCLE-2(4), HYDERABAD

In the result, appeals filed by the Revenue are dismissed

153B of the Income Tax Act, 1961 and thus, are liable to be quashed. Accordingly, we quash the assessment order passed by the A.O. for A.Y. 2014-15 to 2020-21. 22. The next issue that came up for our consideration is with respect to addition made by the A.O. towards cash sheets found in the email account of Shri

PRATHIMA INFRASTRUCTURE LIMITED,HYDERABAD vs. DCIT., CENTRAL CIRCLE-2(4), HYDERABAD

In the result, appeals filed by the Revenue are dismissed

153B of the Income Tax Act, 1961 and thus, are liable to be quashed. Accordingly, we quash the assessment order passed by the A.O. for A.Y. 2014-15 to 2020-21. 22. The next issue that came up for our consideration is with respect to addition made by the A.O. towards cash sheets found in the email account of Shri

PRATHIMA INFRASTRUCTURE LIMITED,HYDERABAD vs. DCIT., CENTRAL CIRCLE-2(4), HYDERABAD

In the result, appeals filed by the Revenue are dismissed

153B of the Income Tax Act, 1961 and thus, are liable to be quashed. Accordingly, we quash the assessment order passed by the A.O. for A.Y. 2014-15 to 2020-21. 22. The next issue that came up for our consideration is with respect to addition made by the A.O. towards cash sheets found in the email account of Shri

ACIT., CENTRAL CIRCLE-2(4), HYDERABAD vs. PRATHIMA INFRASTRUCTURE LIMITED, HYDERABAD

In the result, appeals filed by the Revenue are dismissed

153B of the Income Tax Act, 1961 and thus, are liable to be quashed. Accordingly, we quash the assessment order passed by the A.O. for A.Y. 2014-15 to 2020-21. 22. The next issue that came up for our consideration is with respect to addition made by the A.O. towards cash sheets found in the email account of Shri

PRATHIMA INFRASTRUCTURE LIMITED,HYDERABAD vs. DCIT., CENTRAL CIRCLE-2(4), HYDERABAD

In the result, appeals filed by the Revenue are dismissed

153B of the Income Tax Act, 1961 and thus, are liable to be quashed. Accordingly, we quash the assessment order passed by the A.O. for A.Y. 2014-15 to 2020-21. 22. The next issue that came up for our consideration is with respect to addition made by the A.O. towards cash sheets found in the email account of Shri

ACIT., CENTRAL CIRCLE-2(4), HYDERABAD vs. PRATHIMA INFRASTRUCTURE LIMITED, HYDERABAD

In the result, appeals filed by the Revenue are dismissed

153B of the Income Tax Act, 1961 and thus, are liable to be quashed. Accordingly, we quash the assessment order passed by the A.O. for A.Y. 2014-15 to 2020-21. 22. The next issue that came up for our consideration is with respect to addition made by the A.O. towards cash sheets found in the email account of Shri

ACIT., CENTRAL CIRCLE-2(4), HYDERABAD vs. PRATHIMA INFRASTRUCTURE LIMITED, HYDERABAD

In the result, appeals filed by the Revenue are dismissed

153B of the Income Tax Act, 1961 and thus, are liable to be quashed. Accordingly, we quash the assessment order passed by the A.O. for A.Y. 2014-15 to 2020-21. 22. The next issue that came up for our consideration is with respect to addition made by the A.O. towards cash sheets found in the email account of Shri

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

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

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

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

153B and section 153C, all other provisions of this Act shall apply to the assessment made under this section; (ii) in an assessment or reassessment made in respect of an assessment year under this section, the tax shall be chargeable at the rate or rates as applicable to such assessment year.” 19. A plain reading of Section 153A

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

In the result appeals filed by the Revenue\nITA

153B and section 153C, all other provisions\nof this Act shall apply to the assessment made\nunder this section;\n(ii) in an assessment or reassessment made in\nrespect of an assessment year under this section,\nthe tax shall be chargeable at the rate or rates as\napplicable to such assessment year.”\n19.\nA plain reading of Section 153A

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

153B and section 153C, all other provisions\nof this Act shall apply to the assessment made\nunder this section;\n(ii) in an assessment or reassessment made in\nrespect of an assessment year under this section,\nthe tax shall be chargeable at the rate or rates as\napplicable to such assessment year.”\n\n19.\nA plain reading of Section 153A

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

153B and section 153C, all other provisions\nof this Act shall apply to the assessment made\nunder this section;\n(ii) in an assessment or reassessment made in\nrespect of an assessment year under this section,\nthe tax shall be chargeable at the rate or rates as\napplicable to such assessment year.”\n19.\nA plain reading of Section 153A

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

153B and section 153C, all other provisions\nof this Act shall apply to the assessment made\nunder this section;\n(ii) in an assessment or reassessment made in\nrespect of an assessment year under this section,\nthe tax shall be chargeable at the rate or rates as\napplicable to such assessment year.”\n19.\nA plain reading of Section 153A