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117 results for “disallowance”+ Section 172(3)clear

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Key Topics

Section 143(3)98Section 153A95Section 13261Addition to Income60Section 80I45Disallowance40Search & Seizure40Section 37(1)39Section 153C35

PRASAD FILM LABORATORIES PRIVATE LIMITED,HYDERABAD vs. ACIT., CIRCLE-6(1), HYDERABAD

In the result appeal of the assessee is dismissed

ITA 113/HYD/2025[2017-18]Status: DisposedITAT Hyderabad13 Aug 2025AY 2017-18

Bench: Shri Vijay Pal Rao & Shri Manjunatha G

For Appellant: Sri V. Siva Kumar, AdvocateFor Respondent: Sri Vinodh Kannan, Sr. AR
Section 10(34)Section 115JSection 14ASection 14A(2)

3), sub-section (2) shall also apply in relation to a case where an assessee claims that no expenditure has been incurred by him in relation to income which does not farm part of the total income under this Act. A plain reading of the section 14A(2) of the Act, makes it very clear that, before computing disallowance under

Showing 1–20 of 117 · Page 1 of 6

Section 234A26
Section 143(2)23
Capital Gains19

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

ITA 912/HYD/2024[2020-21]Status: DisposedITAT Hyderabad30 Jun 2025AY 2020-21

Bench: Shri Vijay Pal Rao & Shri Madhusudan Sawdia

For Appellant: Shri Sharath Rao & ShriFor Respondent: Shri Narender Kumar Naik
Section 143(1)Section 143(3)Section 92C

3) of the Act, adopted the total income computed in the intimation issued under section 143(1) of the Act. By doing so, the AO has effectively incorporated the disallowance into the assessment order. Therefore, the assessee is justified in raising the ground of appeal against the said disallowance before the appellate authority, including the DRP if the assessment route

MADHUCON PROJECTS LTD, HYDERABAD,HYDERABAD vs. DCIT, CENTRAL CIRCLE-3, HYD, HYDERABAD

ITA 1326/HYD/2015[2005-06]Status: DisposedITAT Hyderabad02 Mar 2023AY 2005-06

Bench: Shri R.K. Panda & Shri Laliet Kumar

For Appellant: Shri P. Murali Mohan RaoFor Respondent: Shri Jeevan Lal Lavidiya
Section 132Section 153ASection 254(2)Section 801ASection 80I

section 143(3) r/w 153A on 31.03.2013 for the A.Y. 2005-06 and 2006-07. However, in both the orders, the Assessing Officer has not given any deduction claimed by the assessee. In the assessment order dt.31.03.2013 mentioned as under : “Search and seizure operations u/s. 132 of the I.T. Act, 1961 were carried out in the case of M/.s. Madhucon

MADHUCON PROJECTS LIMITED,HYDERABAD vs. DCIT., CENTRAL CIRCLE-3, HYDERABAD, HYDERABAD

ITA 1938/HYD/2014[2006-07]Status: DisposedITAT Hyderabad02 Mar 2023AY 2006-07

Bench: Shri R.K. Panda & Shri Laliet Kumar

For Appellant: Shri P. Murali Mohan RaoFor Respondent: Shri Jeevan Lal Lavidiya
Section 132Section 153ASection 254(2)Section 801ASection 80I

section 143(3) r/w 153A on 31.03.2013 for the A.Y. 2005-06 and 2006-07. However, in both the orders, the Assessing Officer has not given any deduction claimed by the assessee. In the assessment order dt.31.03.2013 mentioned as under : “Search and seizure operations u/s. 132 of the I.T. Act, 1961 were carried out in the case of M/.s. Madhucon

MADHUCON PROJECTS LIMITED,HYDERABAD vs. DCIT., CENTRAL CIRCLE-3, HYDERABAD, HYDERABAD

ITA 1937/HYD/2014[2005-06]Status: DisposedITAT Hyderabad02 Mar 2023AY 2005-06

Bench: Shri R.K. Panda & Shri Laliet Kumar

For Appellant: Shri P. Murali Mohan RaoFor Respondent: Shri Jeevan Lal Lavidiya
Section 132Section 153ASection 254(2)Section 801ASection 80I

section 143(3) r/w 153A on 31.03.2013 for the A.Y. 2005-06 and 2006-07. However, in both the orders, the Assessing Officer has not given any deduction claimed by the assessee. In the assessment order dt.31.03.2013 mentioned as under : “Search and seizure operations u/s. 132 of the I.T. Act, 1961 were carried out in the case of M/.s. Madhucon

ACIT, CENTRAL CIRCLE-3(1), HYDERABAD vs. VAMSI MOHAN VALLABHANENI, VIJAYAWADA

In the result, the appeal of Revenue is allowed for statistical purposes

ITA 324/HYD/2023[2010-11]Status: DisposedITAT Hyderabad10 Dec 2024AY 2010-11

Bench: Shri Laliet Kumar & Shri Madhusudan Sawdiaassessment Year: 2010-11 Deputy Commissioner Of Income Vs. Sri Vamsi Mohan Vallabhaneni, Tax, R/O.Vijayawada. Central Circle – 3(1), Hyderabad. Pan : Adrpv4231C (Appellant) (Respondent) Assessee By: Shri P. Murali Mohan Rao, C.A. Revenue By: Ms. M. Narmadha, Cit-Dr Date Of Hearing: 10.12.2024 10.12.2024 Date Of Pronouncement:

For Appellant: Shri P. Murali Mohan Rao, C.AFor Respondent: Ms. M. Narmadha, CIT-DR
Section 132Section 142(1)Section 143(2)Section 143(3)Section 153C

172. settlement sale of land at 4.7 Though, when specifically asked, Bri. V Vamshi Mohan has denied having received the said amount, but from the evidences found and in light of the sequence of events as narrated above it is quite probable that Sri V Vamshi Mohan, was paid the said amount as mentioned at page 101 of A/MBS/04

ACIT, CIRCLE-2(1), HYDERABAD vs. Y S JAGAN MOHAN REDDY, KADAPA

In the result, cross objection filed by the assessee is\nallowed

ITA 670/HYD/2022[2011-12]Status: DisposedITAT Hyderabad12 Feb 2025AY 2011-12
For Appellant: \nShri C.A.Vijay Mehta, ARFor Respondent: \nMs.M.Narmada, CIT-DR and
Section 132Section 56(1)(vii)

172 250 (1) 38 Taxmann 190 (SC), where\nit has held that such evidence would therefore be outside the\npurview of section 34 of the Evidence Act, 1972. A similar view\nhas been taken by the Hon'ble Supreme Court in the case of\nCommon Cause (A registered Society Vs. UOI (2017) 394 ITR\n220 (SC), where, it has been

BSCPL AURANG TOLLWAY LIMITED,HYDERABAD vs. DCIT., CIRCLE-1(1), HYDERABAD

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

ITA 612/HYD/2024[2018-19]Status: DisposedITAT Hyderabad28 Jan 2026AY 2018-19

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

Section 143(3)Section 263

disallowing the excess claim of depreciation, which was resulted on account of excess claim of amortisation, amounting to Rs.18,104.27 lakhs and reduce the resultant loss to be carried forward to the subsequent Asst Years accordingly.” 9. Aggrieved by the order of Ld. PCIT, the assessee is now in appeal before the Tribunal. 10. The learned counsel for the assessee

KEDARNATH AGARWAL ,HYDERABAD vs. DCIT, CENTRAL CIRCLE-1(3),, HYDERABAD

ITA 354/HYD/2022[2013-14]Status: DisposedITAT Hyderabad08 Jun 2023AY 2013-14

Bench: Shri Rama Kanta Panda & Shri K.Narasimha Charyनिर्धारण वर्ा आ.अपी.सं अपीलधर्थी प्रत्‍यर्थी / A.Y. / Appellant / Respondent / Ita No. Deputy Smt. Prerana Agarwal, Commissioner Of Hyderabad 458/Hyd/2021 2013-14 Income Tax, [Pan No. Akhpa2924L] Central Circle-1(3), Hyderabad Deputy Smt. Seema Agarwal, Commissioner Of Hyderabad 459/Hyd/2021 2013-14 Income Tax, [Pan No. Aaypa1542R] Central Circle-1(3), Hyderabad Deputy Smt. Neha Agarwal, Commissioner Of Hyderabad 460/Hyd/2021 2013-14 Income Tax, [Pan No. Afhpn9147H] Central Circle-1(3), Hyderabad Deputy Smt. Kavita Agarwal, Commissioner Of Hyderabad 461/Hyd/2021 2013-14 Income Tax, [Pan No. Adzpa0246N] Central Circle-1(3), Hyderabad Deputy Smt. Anita Agarwal, Commissioner Of Hyderabad 462/Hyd/2021 2013-14 Income Tax, [Pan No. Central Circle-1(3), Aampa7043D] Hyderabad Deputy Shri Ankit Agarwal, Commissioner Of Hyderabad 463/Hyd/2021 2013-14 Income Tax, [Pan No. Agjpa1748G] Central Circle-1(3), Hyderabad

For Appellant: Shri K.C.Devdas, ARFor Respondent: Shri V.M. Mahidhar, DR
Section 10(38)Section 132Section 143(1)Section 143(2)Section 143(3)Section 153ASection 263

172 (All), Suman Poddar vs. ITO, SLP No. 26864/2019, dt. 22/11/2019 (SC), Suman Poddar vs. ITO, ITA No. 841/2019, dt. 17/09/2019 (Del), Suman Poddar vs. ITO, ITA No. 1006/Del/2019, dt. 25/07/2019 (ITAT, New Delhi), Krishna Devi vs. ITO, ITA No. 6356/Del/2019, dt. 04/01/2022, SEBI vs. Rakhi Trading Pvt. Ltd., Civil Appeal No. 1969 of 2011, 08/02/2018 (SC), Anandtex International

ANITHA AGARWAL ,HYDERABAD vs. DEPUTY COMMISSIONER OF INCOME TAX ,CENTRAL CIRCLE-1(3), HYDERABAD

ITA 462/HYD/2021[2013-14]Status: DisposedITAT Hyderabad08 Jun 2023AY 2013-14

Bench: Shri Rama Kanta Panda & Shri K.Narasimha Charyनिर्धारण वर्ा आ.अपी.सं अपीलधर्थी प्रत्‍यर्थी / A.Y. / Appellant / Respondent / Ita No. Deputy Smt. Prerana Agarwal, Commissioner Of Hyderabad 458/Hyd/2021 2013-14 Income Tax, [Pan No. Akhpa2924L] Central Circle-1(3), Hyderabad Deputy Smt. Seema Agarwal, Commissioner Of Hyderabad 459/Hyd/2021 2013-14 Income Tax, [Pan No. Aaypa1542R] Central Circle-1(3), Hyderabad Deputy Smt. Neha Agarwal, Commissioner Of Hyderabad 460/Hyd/2021 2013-14 Income Tax, [Pan No. Afhpn9147H] Central Circle-1(3), Hyderabad Deputy Smt. Kavita Agarwal, Commissioner Of Hyderabad 461/Hyd/2021 2013-14 Income Tax, [Pan No. Adzpa0246N] Central Circle-1(3), Hyderabad Deputy Smt. Anita Agarwal, Commissioner Of Hyderabad 462/Hyd/2021 2013-14 Income Tax, [Pan No. Central Circle-1(3), Aampa7043D] Hyderabad Deputy Shri Ankit Agarwal, Commissioner Of Hyderabad 463/Hyd/2021 2013-14 Income Tax, [Pan No. Agjpa1748G] Central Circle-1(3), Hyderabad

For Appellant: Shri K.C.Devdas, ARFor Respondent: Shri V.M. Mahidhar, DR
Section 10(38)Section 132Section 143(1)Section 143(2)Section 143(3)Section 153ASection 263

172 (All), Suman Poddar vs. ITO, SLP No. 26864/2019, dt. 22/11/2019 (SC), Suman Poddar vs. ITO, ITA No. 841/2019, dt. 17/09/2019 (Del), Suman Poddar vs. ITO, ITA No. 1006/Del/2019, dt. 25/07/2019 (ITAT, New Delhi), Krishna Devi vs. ITO, ITA No. 6356/Del/2019, dt. 04/01/2022, SEBI vs. Rakhi Trading Pvt. Ltd., Civil Appeal No. 1969 of 2011, 08/02/2018 (SC), Anandtex International

PRERNA AGARWAL ,HYDERABAD vs. DEPUTY COMMISSIONER OF INCOME TAX ,CENTRAL CIRCLE-1(3), HYDERABAD

ITA 458/HYD/2021[2013-14]Status: DisposedITAT Hyderabad08 Jun 2023AY 2013-14

Bench: Shri Rama Kanta Panda & Shri K.Narasimha Charyनिर्धारण वर्ा आ.अपी.सं अपीलधर्थी प्रत्‍यर्थी / A.Y. / Appellant / Respondent / Ita No. Deputy Smt. Prerana Agarwal, Commissioner Of Hyderabad 458/Hyd/2021 2013-14 Income Tax, [Pan No. Akhpa2924L] Central Circle-1(3), Hyderabad Deputy Smt. Seema Agarwal, Commissioner Of Hyderabad 459/Hyd/2021 2013-14 Income Tax, [Pan No. Aaypa1542R] Central Circle-1(3), Hyderabad Deputy Smt. Neha Agarwal, Commissioner Of Hyderabad 460/Hyd/2021 2013-14 Income Tax, [Pan No. Afhpn9147H] Central Circle-1(3), Hyderabad Deputy Smt. Kavita Agarwal, Commissioner Of Hyderabad 461/Hyd/2021 2013-14 Income Tax, [Pan No. Adzpa0246N] Central Circle-1(3), Hyderabad Deputy Smt. Anita Agarwal, Commissioner Of Hyderabad 462/Hyd/2021 2013-14 Income Tax, [Pan No. Central Circle-1(3), Aampa7043D] Hyderabad Deputy Shri Ankit Agarwal, Commissioner Of Hyderabad 463/Hyd/2021 2013-14 Income Tax, [Pan No. Agjpa1748G] Central Circle-1(3), Hyderabad

For Appellant: Shri K.C.Devdas, ARFor Respondent: Shri V.M. Mahidhar, DR
Section 10(38)Section 132Section 143(1)Section 143(2)Section 143(3)Section 153ASection 263

172 (All), Suman Poddar vs. ITO, SLP No. 26864/2019, dt. 22/11/2019 (SC), Suman Poddar vs. ITO, ITA No. 841/2019, dt. 17/09/2019 (Del), Suman Poddar vs. ITO, ITA No. 1006/Del/2019, dt. 25/07/2019 (ITAT, New Delhi), Krishna Devi vs. ITO, ITA No. 6356/Del/2019, dt. 04/01/2022, SEBI vs. Rakhi Trading Pvt. Ltd., Civil Appeal No. 1969 of 2011, 08/02/2018 (SC), Anandtex International

NIRMAL AGARWAL,HYDERABAD vs. DCIT, CIRCLE 1(2), HYDERABAD

ITA 52/HYD/2022[2013-14]Status: DisposedITAT Hyderabad08 Jun 2023AY 2013-14

Bench: Shri Rama Kanta Panda & Shri K.Narasimha Charyनिर्धारण वर्ा आ.अपी.सं अपीलधर्थी प्रत्‍यर्थी / A.Y. / Appellant / Respondent / Ita No. Deputy Smt. Prerana Agarwal, Commissioner Of Hyderabad 458/Hyd/2021 2013-14 Income Tax, [Pan No. Akhpa2924L] Central Circle-1(3), Hyderabad Deputy Smt. Seema Agarwal, Commissioner Of Hyderabad 459/Hyd/2021 2013-14 Income Tax, [Pan No. Aaypa1542R] Central Circle-1(3), Hyderabad Deputy Smt. Neha Agarwal, Commissioner Of Hyderabad 460/Hyd/2021 2013-14 Income Tax, [Pan No. Afhpn9147H] Central Circle-1(3), Hyderabad Deputy Smt. Kavita Agarwal, Commissioner Of Hyderabad 461/Hyd/2021 2013-14 Income Tax, [Pan No. Adzpa0246N] Central Circle-1(3), Hyderabad Deputy Smt. Anita Agarwal, Commissioner Of Hyderabad 462/Hyd/2021 2013-14 Income Tax, [Pan No. Central Circle-1(3), Aampa7043D] Hyderabad Deputy Shri Ankit Agarwal, Commissioner Of Hyderabad 463/Hyd/2021 2013-14 Income Tax, [Pan No. Agjpa1748G] Central Circle-1(3), Hyderabad

For Appellant: Shri K.C.Devdas, ARFor Respondent: Shri V.M. Mahidhar, DR
Section 10(38)Section 132Section 143(1)Section 143(2)Section 143(3)Section 153ASection 263

172 (All), Suman Poddar vs. ITO, SLP No. 26864/2019, dt. 22/11/2019 (SC), Suman Poddar vs. ITO, ITA No. 841/2019, dt. 17/09/2019 (Del), Suman Poddar vs. ITO, ITA No. 1006/Del/2019, dt. 25/07/2019 (ITAT, New Delhi), Krishna Devi vs. ITO, ITA No. 6356/Del/2019, dt. 04/01/2022, SEBI vs. Rakhi Trading Pvt. Ltd., Civil Appeal No. 1969 of 2011, 08/02/2018 (SC), Anandtex International

SEEMA AGARWAL ,HYDERABAD vs. DEPUTY COMMISSIONER OF INCOME TAX ,CENTRAL CIRCLE-1(3), HYDERABAD

ITA 459/HYD/2021[2013-14]Status: DisposedITAT Hyderabad08 Jun 2023AY 2013-14

Bench: Shri Rama Kanta Panda & Shri K.Narasimha Charyनिर्धारण वर्ा आ.अपी.सं अपीलधर्थी प्रत्‍यर्थी / A.Y. / Appellant / Respondent / Ita No. Deputy Smt. Prerana Agarwal, Commissioner Of Hyderabad 458/Hyd/2021 2013-14 Income Tax, [Pan No. Akhpa2924L] Central Circle-1(3), Hyderabad Deputy Smt. Seema Agarwal, Commissioner Of Hyderabad 459/Hyd/2021 2013-14 Income Tax, [Pan No. Aaypa1542R] Central Circle-1(3), Hyderabad Deputy Smt. Neha Agarwal, Commissioner Of Hyderabad 460/Hyd/2021 2013-14 Income Tax, [Pan No. Afhpn9147H] Central Circle-1(3), Hyderabad Deputy Smt. Kavita Agarwal, Commissioner Of Hyderabad 461/Hyd/2021 2013-14 Income Tax, [Pan No. Adzpa0246N] Central Circle-1(3), Hyderabad Deputy Smt. Anita Agarwal, Commissioner Of Hyderabad 462/Hyd/2021 2013-14 Income Tax, [Pan No. Central Circle-1(3), Aampa7043D] Hyderabad Deputy Shri Ankit Agarwal, Commissioner Of Hyderabad 463/Hyd/2021 2013-14 Income Tax, [Pan No. Agjpa1748G] Central Circle-1(3), Hyderabad

For Appellant: Shri K.C.Devdas, ARFor Respondent: Shri V.M. Mahidhar, DR
Section 10(38)Section 132Section 143(1)Section 143(2)Section 143(3)Section 153ASection 263

172 (All), Suman Poddar vs. ITO, SLP No. 26864/2019, dt. 22/11/2019 (SC), Suman Poddar vs. ITO, ITA No. 841/2019, dt. 17/09/2019 (Del), Suman Poddar vs. ITO, ITA No. 1006/Del/2019, dt. 25/07/2019 (ITAT, New Delhi), Krishna Devi vs. ITO, ITA No. 6356/Del/2019, dt. 04/01/2022, SEBI vs. Rakhi Trading Pvt. Ltd., Civil Appeal No. 1969 of 2011, 08/02/2018 (SC), Anandtex International

KAVITHA AGARWAL,HYDERABAD vs. DEPUTY COMMISSIONER OF INCOME TAX,CENTRAL CIRCLE-1(3), HYDERABAD

ITA 461/HYD/2021[2013-14]Status: DisposedITAT Hyderabad08 Jun 2023AY 2013-14

Bench: Shri Rama Kanta Panda & Shri K.Narasimha Charyनिर्धारण वर्ा आ.अपी.सं अपीलधर्थी प्रत्‍यर्थी / A.Y. / Appellant / Respondent / Ita No. Deputy Smt. Prerana Agarwal, Commissioner Of Hyderabad 458/Hyd/2021 2013-14 Income Tax, [Pan No. Akhpa2924L] Central Circle-1(3), Hyderabad Deputy Smt. Seema Agarwal, Commissioner Of Hyderabad 459/Hyd/2021 2013-14 Income Tax, [Pan No. Aaypa1542R] Central Circle-1(3), Hyderabad Deputy Smt. Neha Agarwal, Commissioner Of Hyderabad 460/Hyd/2021 2013-14 Income Tax, [Pan No. Afhpn9147H] Central Circle-1(3), Hyderabad Deputy Smt. Kavita Agarwal, Commissioner Of Hyderabad 461/Hyd/2021 2013-14 Income Tax, [Pan No. Adzpa0246N] Central Circle-1(3), Hyderabad Deputy Smt. Anita Agarwal, Commissioner Of Hyderabad 462/Hyd/2021 2013-14 Income Tax, [Pan No. Central Circle-1(3), Aampa7043D] Hyderabad Deputy Shri Ankit Agarwal, Commissioner Of Hyderabad 463/Hyd/2021 2013-14 Income Tax, [Pan No. Agjpa1748G] Central Circle-1(3), Hyderabad

For Appellant: Shri K.C.Devdas, ARFor Respondent: Shri V.M. Mahidhar, DR
Section 10(38)Section 132Section 143(1)Section 143(2)Section 143(3)Section 153ASection 263

172 (All), Suman Poddar vs. ITO, SLP No. 26864/2019, dt. 22/11/2019 (SC), Suman Poddar vs. ITO, ITA No. 841/2019, dt. 17/09/2019 (Del), Suman Poddar vs. ITO, ITA No. 1006/Del/2019, dt. 25/07/2019 (ITAT, New Delhi), Krishna Devi vs. ITO, ITA No. 6356/Del/2019, dt. 04/01/2022, SEBI vs. Rakhi Trading Pvt. Ltd., Civil Appeal No. 1969 of 2011, 08/02/2018 (SC), Anandtex International

VIMAL AGARWAL,HYDERABAD vs. DCIT, CIRCLE-1, HYDERABAD

ITA 352/HYD/2022[2013-14]Status: DisposedITAT Hyderabad08 Jun 2023AY 2013-14

Bench: Shri Rama Kanta Panda & Shri K.Narasimha Charyनिर्धारण वर्ा आ.अपी.सं अपीलधर्थी प्रत्‍यर्थी / A.Y. / Appellant / Respondent / Ita No. Deputy Smt. Prerana Agarwal, Commissioner Of Hyderabad 458/Hyd/2021 2013-14 Income Tax, [Pan No. Akhpa2924L] Central Circle-1(3), Hyderabad Deputy Smt. Seema Agarwal, Commissioner Of Hyderabad 459/Hyd/2021 2013-14 Income Tax, [Pan No. Aaypa1542R] Central Circle-1(3), Hyderabad Deputy Smt. Neha Agarwal, Commissioner Of Hyderabad 460/Hyd/2021 2013-14 Income Tax, [Pan No. Afhpn9147H] Central Circle-1(3), Hyderabad Deputy Smt. Kavita Agarwal, Commissioner Of Hyderabad 461/Hyd/2021 2013-14 Income Tax, [Pan No. Adzpa0246N] Central Circle-1(3), Hyderabad Deputy Smt. Anita Agarwal, Commissioner Of Hyderabad 462/Hyd/2021 2013-14 Income Tax, [Pan No. Central Circle-1(3), Aampa7043D] Hyderabad Deputy Shri Ankit Agarwal, Commissioner Of Hyderabad 463/Hyd/2021 2013-14 Income Tax, [Pan No. Agjpa1748G] Central Circle-1(3), Hyderabad

For Appellant: Shri K.C.Devdas, ARFor Respondent: Shri V.M. Mahidhar, DR
Section 10(38)Section 132Section 143(1)Section 143(2)Section 143(3)Section 153ASection 263

172 (All), Suman Poddar vs. ITO, SLP No. 26864/2019, dt. 22/11/2019 (SC), Suman Poddar vs. ITO, ITA No. 841/2019, dt. 17/09/2019 (Del), Suman Poddar vs. ITO, ITA No. 1006/Del/2019, dt. 25/07/2019 (ITAT, New Delhi), Krishna Devi vs. ITO, ITA No. 6356/Del/2019, dt. 04/01/2022, SEBI vs. Rakhi Trading Pvt. Ltd., Civil Appeal No. 1969 of 2011, 08/02/2018 (SC), Anandtex International

PREETI AGARWAL ,HYDERABAD vs. DEPUTY COMMISSIONER OF INCOME TAX ,CENTRAL CIRCLE-1(3), HYDERABAD

ITA 464/HYD/2021[2013-14]Status: DisposedITAT Hyderabad08 Jun 2023AY 2013-14

Bench: Shri Rama Kanta Panda & Shri K.Narasimha Charyनिर्धारण वर्ा आ.अपी.सं अपीलधर्थी प्रत्‍यर्थी / A.Y. / Appellant / Respondent / Ita No. Deputy Smt. Prerana Agarwal, Commissioner Of Hyderabad 458/Hyd/2021 2013-14 Income Tax, [Pan No. Akhpa2924L] Central Circle-1(3), Hyderabad Deputy Smt. Seema Agarwal, Commissioner Of Hyderabad 459/Hyd/2021 2013-14 Income Tax, [Pan No. Aaypa1542R] Central Circle-1(3), Hyderabad Deputy Smt. Neha Agarwal, Commissioner Of Hyderabad 460/Hyd/2021 2013-14 Income Tax, [Pan No. Afhpn9147H] Central Circle-1(3), Hyderabad Deputy Smt. Kavita Agarwal, Commissioner Of Hyderabad 461/Hyd/2021 2013-14 Income Tax, [Pan No. Adzpa0246N] Central Circle-1(3), Hyderabad Deputy Smt. Anita Agarwal, Commissioner Of Hyderabad 462/Hyd/2021 2013-14 Income Tax, [Pan No. Central Circle-1(3), Aampa7043D] Hyderabad Deputy Shri Ankit Agarwal, Commissioner Of Hyderabad 463/Hyd/2021 2013-14 Income Tax, [Pan No. Agjpa1748G] Central Circle-1(3), Hyderabad

For Appellant: Shri K.C.Devdas, ARFor Respondent: Shri V.M. Mahidhar, DR
Section 10(38)Section 132Section 143(1)Section 143(2)Section 143(3)Section 153ASection 263

172 (All), Suman Poddar vs. ITO, SLP No. 26864/2019, dt. 22/11/2019 (SC), Suman Poddar vs. ITO, ITA No. 841/2019, dt. 17/09/2019 (Del), Suman Poddar vs. ITO, ITA No. 1006/Del/2019, dt. 25/07/2019 (ITAT, New Delhi), Krishna Devi vs. ITO, ITA No. 6356/Del/2019, dt. 04/01/2022, SEBI vs. Rakhi Trading Pvt. Ltd., Civil Appeal No. 1969 of 2011, 08/02/2018 (SC), Anandtex International

NEHA AGARWAL ,HYDERABAD vs. DEPUTY COMMISSIONER OF INCOME TAX ,CENTRAL CIRCLE-1(3), HYDERABAD

ITA 460/HYD/2021[2013-14]Status: DisposedITAT Hyderabad08 Jun 2023AY 2013-14

Bench: Shri Rama Kanta Panda & Shri K.Narasimha Charyनिर्धारण वर्ा आ.अपी.सं अपीलधर्थी प्रत्‍यर्थी / A.Y. / Appellant / Respondent / Ita No. Deputy Smt. Prerana Agarwal, Commissioner Of Hyderabad 458/Hyd/2021 2013-14 Income Tax, [Pan No. Akhpa2924L] Central Circle-1(3), Hyderabad Deputy Smt. Seema Agarwal, Commissioner Of Hyderabad 459/Hyd/2021 2013-14 Income Tax, [Pan No. Aaypa1542R] Central Circle-1(3), Hyderabad Deputy Smt. Neha Agarwal, Commissioner Of Hyderabad 460/Hyd/2021 2013-14 Income Tax, [Pan No. Afhpn9147H] Central Circle-1(3), Hyderabad Deputy Smt. Kavita Agarwal, Commissioner Of Hyderabad 461/Hyd/2021 2013-14 Income Tax, [Pan No. Adzpa0246N] Central Circle-1(3), Hyderabad Deputy Smt. Anita Agarwal, Commissioner Of Hyderabad 462/Hyd/2021 2013-14 Income Tax, [Pan No. Central Circle-1(3), Aampa7043D] Hyderabad Deputy Shri Ankit Agarwal, Commissioner Of Hyderabad 463/Hyd/2021 2013-14 Income Tax, [Pan No. Agjpa1748G] Central Circle-1(3), Hyderabad

For Appellant: Shri K.C.Devdas, ARFor Respondent: Shri V.M. Mahidhar, DR
Section 10(38)Section 132Section 143(1)Section 143(2)Section 143(3)Section 153ASection 263

172 (All), Suman Poddar vs. ITO, SLP No. 26864/2019, dt. 22/11/2019 (SC), Suman Poddar vs. ITO, ITA No. 841/2019, dt. 17/09/2019 (Del), Suman Poddar vs. ITO, ITA No. 1006/Del/2019, dt. 25/07/2019 (ITAT, New Delhi), Krishna Devi vs. ITO, ITA No. 6356/Del/2019, dt. 04/01/2022, SEBI vs. Rakhi Trading Pvt. Ltd., Civil Appeal No. 1969 of 2011, 08/02/2018 (SC), Anandtex International

ANKIT AGARWAL ,HYDERABAD vs. DEPUTY COMMISSIONER OF INCOME TAX ,CENTRAL CIRCLE-1(3), HYDERABAD

ITA 463/HYD/2021[2013-141]Status: DisposedITAT Hyderabad08 Jun 2023AY 2013-141

Bench: Shri Rama Kanta Panda & Shri K.Narasimha Charyनिर्धारण वर्ा आ.अपी.सं अपीलधर्थी प्रत्‍यर्थी / A.Y. / Appellant / Respondent / Ita No. Deputy Smt. Prerana Agarwal, Commissioner Of Hyderabad 458/Hyd/2021 2013-14 Income Tax, [Pan No. Akhpa2924L] Central Circle-1(3), Hyderabad Deputy Smt. Seema Agarwal, Commissioner Of Hyderabad 459/Hyd/2021 2013-14 Income Tax, [Pan No. Aaypa1542R] Central Circle-1(3), Hyderabad Deputy Smt. Neha Agarwal, Commissioner Of Hyderabad 460/Hyd/2021 2013-14 Income Tax, [Pan No. Afhpn9147H] Central Circle-1(3), Hyderabad Deputy Smt. Kavita Agarwal, Commissioner Of Hyderabad 461/Hyd/2021 2013-14 Income Tax, [Pan No. Adzpa0246N] Central Circle-1(3), Hyderabad Deputy Smt. Anita Agarwal, Commissioner Of Hyderabad 462/Hyd/2021 2013-14 Income Tax, [Pan No. Central Circle-1(3), Aampa7043D] Hyderabad Deputy Shri Ankit Agarwal, Commissioner Of Hyderabad 463/Hyd/2021 2013-14 Income Tax, [Pan No. Agjpa1748G] Central Circle-1(3), Hyderabad

For Appellant: Shri K.C.Devdas, ARFor Respondent: Shri V.M. Mahidhar, DR
Section 10(38)Section 132Section 143(1)Section 143(2)Section 143(3)Section 153ASection 263

172 (All), Suman Poddar vs. ITO, SLP No. 26864/2019, dt. 22/11/2019 (SC), Suman Poddar vs. ITO, ITA No. 841/2019, dt. 17/09/2019 (Del), Suman Poddar vs. ITO, ITA No. 1006/Del/2019, dt. 25/07/2019 (ITAT, New Delhi), Krishna Devi vs. ITO, ITA No. 6356/Del/2019, dt. 04/01/2022, SEBI vs. Rakhi Trading Pvt. Ltd., Civil Appeal No. 1969 of 2011, 08/02/2018 (SC), Anandtex International

SHOBHA AGARWAL,HYDERABAD vs. DCIT, CENTRAL CIRCLE-1(3),, HYDERABAD

ITA 353/HYD/2022[2013-14]Status: DisposedITAT Hyderabad08 Jun 2023AY 2013-14

Bench: Shri Rama Kanta Panda & Shri K.Narasimha Charyनिर्धारण वर्ा आ.अपी.सं अपीलधर्थी प्रत्‍यर्थी / A.Y. / Appellant / Respondent / Ita No. Deputy Smt. Prerana Agarwal, Commissioner Of Hyderabad 458/Hyd/2021 2013-14 Income Tax, [Pan No. Akhpa2924L] Central Circle-1(3), Hyderabad Deputy Smt. Seema Agarwal, Commissioner Of Hyderabad 459/Hyd/2021 2013-14 Income Tax, [Pan No. Aaypa1542R] Central Circle-1(3), Hyderabad Deputy Smt. Neha Agarwal, Commissioner Of Hyderabad 460/Hyd/2021 2013-14 Income Tax, [Pan No. Afhpn9147H] Central Circle-1(3), Hyderabad Deputy Smt. Kavita Agarwal, Commissioner Of Hyderabad 461/Hyd/2021 2013-14 Income Tax, [Pan No. Adzpa0246N] Central Circle-1(3), Hyderabad Deputy Smt. Anita Agarwal, Commissioner Of Hyderabad 462/Hyd/2021 2013-14 Income Tax, [Pan No. Central Circle-1(3), Aampa7043D] Hyderabad Deputy Shri Ankit Agarwal, Commissioner Of Hyderabad 463/Hyd/2021 2013-14 Income Tax, [Pan No. Agjpa1748G] Central Circle-1(3), Hyderabad

For Appellant: Shri K.C.Devdas, ARFor Respondent: Shri V.M. Mahidhar, DR
Section 10(38)Section 132Section 143(1)Section 143(2)Section 143(3)Section 153ASection 263

172 (All), Suman Poddar vs. ITO, SLP No. 26864/2019, dt. 22/11/2019 (SC), Suman Poddar vs. ITO, ITA No. 841/2019, dt. 17/09/2019 (Del), Suman Poddar vs. ITO, ITA No. 1006/Del/2019, dt. 25/07/2019 (ITAT, New Delhi), Krishna Devi vs. ITO, ITA No. 6356/Del/2019, dt. 04/01/2022, SEBI vs. Rakhi Trading Pvt. Ltd., Civil Appeal No. 1969 of 2011, 08/02/2018 (SC), Anandtex International

ACIT, CENTRAL CIRCLE-2(2), HYDERABAD vs. CHINTHAKUNTA RAMESH SRIDEVI, HYDERABAD

In the result all the 5 appeals filed by the Revenue are dismissed and the 5 appeals filed by the assessee are partly allowed for statistical purposes

ITA 699/HYD/2022[2018-19]Status: FixedITAT Hyderabad28 Feb 2023AY 2018-19

Bench: Shri R.K. Panda & Shri Laliet Kumar

For Appellant: Shri P. Murali Mohan Rao, CAFor Respondent: Shri K.E. Sunil Babu, CIT(DR)
Section 132Section 143(2)Section 143(3)Section 153ASection 80I

172 4,77,32,201 3,18,21,977 99,85,810 3,88,89,771 - transmission Kshetra line & sub Vidyut station Vitharan Co. Ltd 5 Laying of new TNGEDCO - - 62,96,20,514 41,60,68,011 71,55,28,116 39,37,21,429 4,61,13,242 transmission line & sub station Total