ITO (INTERNATIONAL TAXATION)-1, HYDERABAD vs. KESAVA KUMAR KUNAPUREDDY, HYDERABAD

In the result, the appeal of the Revenue is dismissed

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

house property or for purchase of house property, in our considered view, the assessee satisfies the conditions

SATYA SAYEE BABU DIVI,HYDERABAD vs. ACIT., CENTRAL CIRCLE-2(1), HYDERABAD

In the result, the appeal of the assesses is partly allowed

Bench: Shri Vijay Pal Rao & Shri Madhusudan Sawdiaआ.अपी.सं /Ita No.1268/Hyd/2025 ("नधा"रण वष"/Assessment Year:2022-23) Satya Sayee Babu Divi, Vs. Acit, Hyderabad. Central Circle-2(1), Pan: Ayeps7457B Hyderabad. (Appellant) (Respondent) "नधा"रती "वारा/Assessee By: Shri Amrit Kumar Kota, Ca राज" व "वारा/Revenue By:: Ms. Payal Gupta, Sr.Ar सुनवाई क" तार"ख/Date Of Hearing: 09/02/2026 घोषणा क" तार"ख/Pronouncement: 13/02/2026 आदेश/Order Per Madhusudan Sawdia, A.M.: This Appeal Is Filed By Shri Satya Sayee Babu Divi, (“The Assessee”), Feeling Aggrieved By The Order Passed By The Learned Commissioner Of Income Tax (Appeals)-12, Hyderabad (“Ld. Cit(A)”), Dated 25/06/2025 For The Assessment Year (“A.Y.”) 2022-23. 2. The Assessee Has Raised The Following Grounds Of Appeal:

property under Schedule House Property, the same is being treated as house property and deemed

DY. COMMISSIONER OF INCOME TAX , CIRCLE-1(2), HYDERABAD vs. CACHE PROPERTIES PRIVATE LIMITED , HYDERABAD

In the result, both the appeals of revenue are dismissed

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahu

properties was shown as operation income in P&L Account, and as income from house property in its return

DY. COMMISSIONER OF INCOME TAX , CIRCLE-1(2), HYDERABAD vs. CACHE PROPERTIES PRIVATE LIMITED, HYDERABAD

In the result, both the appeals of revenue are dismissed

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahu

properties was shown as operation income in P&L Account, and as income from house property in its return

GARIKAPATI RAGHURAM, HYDERABAD,HYDERABAD vs. DCIT, INTERNATIONAL TAXATION, HYDERABAD, HYDERABAD

Appeal is dismissed and additional ground No

Bench: Shri S.S.Godara & Shri Laxmi Prasad Sahu

house property and for allowing deduction from income from house property to the extent is permitted

AVNISH KUMAR,HYDERABAD vs. DCIT., CIRCLE-5(1), HYDERABAD

In the result, the appeal of assessee is allowed

Bench: Shri Vijay Pal Rao & Shri Manjunatha G

house property and sold house property are one and the same even though the schedule clearly

SURENDRA BABU SABBINENI,HYDERABAD vs. DY. COMMISSIONER OF INCOME TAX , CENTRAL CIRCLE-2(2), HYDERABAD

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

Bench: Shri R.K. Panda & Shri K. Narasimha Charyassessment Year: 2010-11

House Property is conclusive of the house property being residential and not commercial and that exemption

SRIDHAR REDDY BAYAPU,HYDERABAD vs. DCIT., CIRCLE-3(1), HYDERABAD

Bench: Us:

house property, constructed a residential house to be eligible for exemption U/s. 54 or the capital gains

HIMA BINDU PUTTA,HYDERABAD vs. INCOME TAX OFFICER, WARD-6(3), HYDERABAD

Appeal stands allowed

Bench: Smt. P. Madhavi Devi

house may be treated as self-occupied property and income from house property be recomputed accordingly

DY. COMMISSIONER OF INCOME TAX , CIRCLE-16(1), HYDERABAD vs. NSL RENEWABLE POWER PRIVATE LIMITED, HYDERABAD

In the result, the appeals of the revenue are partly allowed for statistical purposes in above terms

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahu

house property 15,49,369 C. Income from STCG 10,44,14,475 D. Income from other sources

DY. COMMISSIONER OF INCOME TAX , CIRCLE-16(1), HYDERABAD vs. NSL RENEWABLE POWER PRIVATE LIMITED, HYDERABAD

In the result, the appeals of the revenue are partly allowed for statistical purposes in above terms

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahu

house property 15,49,369 C. Income from STCG 10,44,14,475 D. Income from other sources

RACHIT V SHAH,HYDERABAD vs. ITO, WARD-7(3), HYDERABAD

In the result, the appeal of the assessee is dismissed

Bench: Shri Rama Kanta Panda & Shri Laliet Kumar

house property in his return of income. In respect of the third property, the assessee claimed it is a commercial

INCOME TAX OFFICER, WARD-2(1), HYDERABAD vs. NARASIMHA REDDY DUTHALA, HYDERABAD

Bench: Shri Manjunatha G & Shri Ravish Sood

Property Act, 1882. B. Further, since the assessee claims that he has purchased another house property (My Homes

BOLLINENI KRISHNA KUMARI ,HYDERABAD vs. INCOME TAX OFFICER, WARD-11(3), HYDERABAD

In the result, the appeal of the assessee is dismissed

Bench: Shri Rama Kanta Panda & Shri Laliet Kumar

house property from two houses. The details of two houses are as under: The details of which

JOSEPH KIRAN KUMAR REDDY BASANI,HYDERABAD vs. DCIT., CIRCLE-5(1), HYDERABAD

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

Bench: Shri Manjunatha G. Hon’Ble & Shri K. Narasimha Chary Hon’Bleassessment Year: 2015-16 Vs. The Deputy Commissioner Of Joseph Kiran Kumar Reddy Income Tax, Basani, Circle 5(1), C/O. Pary & Co., Chartered Hyderabad. Accountants, No.6, 2Nd Floor, 8-2-703/Vj/6, Vijay Villa, Road No.12, Banjara Hills, Hyderabad – 500034, Telangana. Pan : Agcpb8082B. (Appellant) (Respondent) Assessee By: Shri Vamsi Krishna Reddy, C.A. Revenue By: Shri Karthik Manickam, Sr.Ar. Date Of Hearing: 29.10.2024 Date Of Pronouncement: 29.10.2024

house property and reinvestment of sale consideration 8 for purchase of another residential house property. As per the said

GOWRI SHANKAR GUPTA,HYDERABAD vs. INCOME TAX OFFICER, WARD-2(3), HYDERABAD

house property as was declared in the return of income; and (ii) that there were large value of cash

HYDERABAD INFRATECH PRIVATE LIMITED,HYDERABAD vs. DY. COMMISSIONER OF INCOME TAX , CIRCLE-2(2), HYDERABAD

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

Bench: Shri Ravish Sood & Shri Madhusudan Sawdia

properties known as “Chennai House” and “Firhavin Estate” both in Chennai and to let out those properties

CHALLA SATISH REDDY HUF,SECUNDERABAD vs. DY. COMMISSIONER OF INCOME TAX , CIRCLE-10(1), HYDERABAD

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

Bench: Shri Rama Kanta Panda & Shri K.Narasimha Charyआ.अपी.सं / Ita No. 46/Hyd/2020 ( िनधा"रण वष" / Assessment Year: 2013-14 )

house property, other sources and long term capital gains. For the AY.2013-14, the assessee filed return of income