MADHUSUDHAN JAJU,HYDERABAD vs. INCOME TAX OFFICER, WARD-1, SANGAREDDY

In the result, the C.O. of the Revenue is allowed for statistical\npurposes

penalty cases, reopening\nof assessment, etc. For these reasons, delay has been caused in filing\nof the C.O. He prayed before the bench to condone the delay in filing\nof the appeal. After hearing the Ld. AR, we found that there was\nreasonable cause behind the filing of C.O. by the Revenue.\nAccordingly, we condone the delay and allow

CELESTIAL AVENUES PVT LTD REP. BY CSK PROPERTIES PVT LTD ON MERGER-PAN-AADCC3990R,HYDERABAD. vs. ASST. COMMISSIONER OF INCOME TAX, CIRCLE -1(2), HYDERABAD.

In the result, all the appeals of the assessee are allowed

Bench: Shri Laliet Kumar, Hon’Ble & Shri G. Manjunatha G, Hon’Bleआ.अपी.सं / Ita Nos.212 To 214/Hyd/2019 (निर्धारण वर्ा / Assessment Years: 2006-07, 2007-08 & 2008-09) M/S. Sabir, Sew & The Deputy Commissioner Of Prasad, Jv, Vs. Income Tax, Hyderabad. Circle – 6(1), Hyderabad. Pan : Abcfs2425A अपीलार्थी / Appellant प्रत्‍यर्थी / Respondent

house property’, the assessee was eligible for claiming deduction u/s. 80IA(4)(iii) of the Act as ‘business income’, for the reason that the assessee was merely engaged in developing and maintaining infrastructural facilities which arose out of a project approved by the Government of India as an eligible project for claiming deduction u/s. 80IA

PENNINTI VIVEKANANDA RAO,HYDERABAD vs. ADIT (INT TAXN)-2, HYDERABAD

In the result, the appeal of the assessee is allowed

Bench: Shri Vijay Pal Rao, Vice-A N D Shri Madhusudan Sawdiaआ.अपी.सं /Ita No.1494/Hyd/2025 (िनधा"रण वष"/Assessment Year: 2020-21) Shri Penninti Vivekananda Vs. Adit (International Rao, Hyderabad Taxation)-2 Pan:Ayupp1895L Hyderabad (Appellant) (Respondent) िनधा""रती "ारा/Assessee By: Advocate H Srinivasulu राज" व "ारा/Revenue By:: Smt. U Mini Chandran, Cit(Dr) सुनवाई की तारीख/Date Of Hearing: 13/11/2025 घोषणा की तारीख/Pronouncement: 19/11/2025 आदेश/Order Per Madhusudan Sawdia, A.M.: This Appeal Is Filed By Shri Penninti Vivekananda Rao (“The Assessee”), Feeling Aggrieved By The Order Passed By The Learned Commissioner Of Income Tax (Appeals)-10, Hyderabad (“Ld. Cit(A)”) Dated 29.07.2025 For The A.Y 2020-21. 2. The Assessee Has Raised The Following Grounds Of Appeal:

penalty proceedings under section 270A of the Act. From the facts discussed earlier, it can be noticed that the addition came to be made on account of change in the head of income for assessing the rental income. We noticed that the assessee had offered rental income under the head “Income from House Property

SABIR , SEW & PRASAD JV,HYDERABAD vs. DY. COMMISSIONER OF INCOME TAX , CIRCLE-6(1), HYDERABAD

In the result, all the appeals of the assessee are allowed

house property', the assessee was eligible for\nclaiming deduction u/s.80IA(4)(iii) of the Act as ‘business income', for the\nreason that the assessee was merely engaged in developing and\nmaintaining infrastructural facilities which arose out of a project\napproved by the Government of India as an eligible project for claiming\ndeduction u/s.80IA(4)(iii) of the Act. Further

SABIR, SEW & PRASAD JV,HYDERABAD vs. DY. COMMISSIONER OF INCOME TAX , CIRCLE-6(1), HYDERABAD

In the result, all the appeals of the assessee are allowed

house property', the assessee was eligible for\nclaiming deduction u/s.80IA(4)(iii) of the Act as ‘business income', for the\nreason that the assessee was merely engaged in developing and\nmaintaining infrastructural facilities which arose out of a project\napproved by the Government of India as an eligible project for claiming\ndeduction u/s.80IA(4)(iii) of the Act. Further

SABIR, SEW 7 PRASAD JV,HYDERABAD vs. DY. COMMISSIONER OF INCOME TAX , CIRCLE-6(1), HYDERABAD

In the result, all the appeals of the assessee are allowed

house property', the assessee was eligible for\nclaiming deduction u/s.80IA(4)(iii) of the Act as ‘business income', for the\nreason that the assessee was merely engaged in developing and\nmaintaining infrastructural facilities which arose out of a project\napproved by the Government of India as an eligible project for claiming\ndeduction u/s.80IA(4)(iii) of the Act. Further

KESIREDDY RAVINDER REDDY,HYDERABAD vs. ITO WARD-11(1), HYDERABAD

house bearing Municipal No.17-1-336/1/29, Plot No.29, situated at S.N.\nReddy Nagar, Saidabad, Hyderabad for a total sole consideration of\nRs.43,50,000/- vide Sale deed No 4535/2016, dated 12.09.2016. During this\ntransaction, the vendor accepted Rs.43,50,000/- in cash in contravention to the\nprovision of Section 269SS of the Income-tax Act, 1961 which attracts penalty\nu/s.271D.\nSection 269SS

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

In the result, the appeal filed by the assessee stands partly allowed for statistical purposes

Bench: Shri Inturi Rama Rao, Acocuntant Member & Shri K. Narasimha Chary

house property, and hence, his case was selected under CASS. Subsequently, notice u/s.142(1) of the Act was issued to the assessee on 04.12.2019 requesting to furnish details of immovable property owned during the year and reason for reporting more than one immovable property as self occupied. Thereafter, appellant submitted his explanation but the same was not found acceptable

RADHIKA REDDY ALTHURI,HYDERABAD vs. ACIT, CENTRAL CIRCLE-2(1), HYDERABAD

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

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

house property and income from other sources besides agricultural income of Rs.4,22,260/- after claiming exemption u/s 10(38) to the tune of Rs.5,95,17,606/-. A search and seizure operation u/s 132 of the Income Tax Act, 1961 (hereinafter referred to as the ‘Act’) was conducted in the case of M/s. AMR India Limited and Others

GIRISH REDDY ALTHURI,HYDERABAD vs. ACIT, CENTRAL CIRCLE-2(1), HYDERABAD

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

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

house property and income from other sources besides agricultural income of Rs.4,22,260/- after claiming exemption u/s 10(38) to the tune of Rs.5,95,17,606/-. A search and seizure operation u/s 132 of the Income Tax Act, 1961 (hereinafter referred to as the ‘Act’) was conducted in the case of M/s. AMR India Limited and Others

MAHESH REDDY ALTHURI,HYDERABAD vs. ACIT, CENTRAL CIRCLE-2(1), HYDERABAD

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

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

house property and income from other sources besides agricultural income of Rs.4,22,260/- after claiming exemption u/s 10(38) to the tune of Rs.5,95,17,606/-. A search and seizure operation u/s 132 of the Income Tax Act, 1961 (hereinafter referred to as the ‘Act’) was conducted in the case of M/s. AMR India Limited and Others

LATHA REDDY ALTHURI,HYDERABAD vs. ACIT, CENTRAL CIRCLE-2(1), HYDERABAD

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

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

house property and income from other sources besides agricultural income of Rs.4,22,260/- after claiming exemption u/s 10(38) to the tune of Rs.5,95,17,606/-. A search and seizure operation u/s 132 of the Income Tax Act, 1961 (hereinafter referred to as the ‘Act’) was conducted in the case of M/s. AMR India Limited and Others

LATE NIMMATOORI RAJA BABU,HYDERABAD vs. ACIT., CENTRAL CIRCLE 2(4), HYDERABAD

In the result, ITA.Nos.596 & 597/Hyd

penalty but on entirely different ground i.e., on\njurisdictional issue only. Accordingly, the appeal of the Revenue is dismissed.\"\n13. Similar view has been held by the Hyderabad Bench of the Tribunal in the case of Ramkumar Reddy\nSatty v. ACIT (supra). The Hyderabad Bench of the Tribunal followed the Order of the Chennai Bench of\nthe Tribunal

REVANTH REDDY ANUMALA,BANJARA HILLS vs. A.C.I.T CENTRAL CIRCLE-1(2), HYDERABAD

house on account of Impossibly of performance on account of statutory restrictions of the government. 5. The Ld. CIT(A) ought to have appreciated that section 153A of the Act has been enacted as a special provision and no concept in general law can be imported into the same and stipulations contained in the special provisions have to be strictly

SABITHA ANAND HOSPITAL,HYDERABAD vs. DCIT, CENTRAL CIRCLE-3(3), HYDERABAD

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

Bench: Shri R.K. Panda & Shri Laliet Kumarassessment Year: 2017-18 M/S.Sabitha Anand Vs. Dy. C. I. T. Hospital, Hyderabad Central Circle 3(3) Pan:Abwfs9326E Hyderabad (Appellant) (Respondent) Assessee By: Shri A.V. Raghuram, Advocate Revenue By: Shri Kumar Aditya, Dr Date Of Hearing: 02/03/2023 Date Of Pronouncement: 17/03/2023 Order Per R.K. Panda, A.M This Appeal Filed By The Assessee Is Directed Against The Order Dated 7.9.2022 Of The Learned Cit (A)-11, Hyderabad, Relating To A.Y.2017-18. 2. Facts Of The Case, In Brief, Are That The Assessee Is A Partnership Firm Engaged In The Business Of Running A Hospital In The Name Of M/S. Sabitha Anand Hospitals. It Filed Its Original Return Of Income On 28.10.2017 Declaring Total Income Of Rs.10,70,540/-. A Survey U/S 133A Of The Act Was Conducted In The Case Of The Assessee On 27.9.2016. Consequent To The Survey Operation, The Assessee Filed A Revised Computation Of Income Of Page 1 Of 17

house property. The assessee also argued that the assessee has utilized inferior quality of material which is not at par with the specification of the material as per govt. standard for which the DVO himself gave a deduction of 10%. Further, it was argued that the construction of the building started in financial year

INCOME TAX OFFICER, WARD-1, CHITTOOR vs. G VIJAYASIMHA REDDY, BENGALURU

In the result, the appeal of Revenue in ITA

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

Penalty initiated separately proceedings Act, Proceedings u/s 271(1)(c) 1961. u/s 271(1)(c) are initiated The are initiated separately appeal is separately. allowed 2 Vishnu ACWPN3597R ACIT, Assessment Assessee filed No scrutiny No appeal Swaroop Reddy Circle-6, completed u/s 143(3) appeal assessment Narapareddy Hyd on 03.03.2016 against order making addition u/s 143(3). towards LONG

KAMAL ENTERPRISES AND NEW LIFE HOSPITAL,HYDERABAD vs. DCIT, CIRCLE-9(1), HYDERABAD

In the result, appeal of the assessee is allowed

Bench: Shri Rama Kanta Panda & Shri K.Narasimha Chary

house property to claim 30% standard deduction under section 24 of the Income Tax Act, 1961 (‘the Act’) and also the depreciation on fixed assets on building and equipment for the entire year. 3. Since the assessee claimed depreciation on business assets, learned Assessing Officer treated the income of the assessee as income from business and initiated penalty

GADDAM MOHAN REDDY,NIZAMABAD vs. INCOME TAX OFFICER, WARD 1, NIZAMABAD, NIZAMABAD

Bench: the AO during re-assessment proceedings.4. The authorities below further failed to appreciate that on the same set of facts, the AO with all his expertise on the provisions of the Act has allowed the deduction claimed Under Section 54F of the Act in the assessment order passed Under Section 143(3) r.w.s Section 147 of the Act and that deduction claimed by the appellant Under Section 54F of the Act was by inadvertent.

house property that was received by him from the developer, viz., M/s. Venki Infra & Developers, Nizamabad, claimed the deduction of the entire amount of capital gain under section 54 of the Act. Accordingly, the assessee had not offered any capital gain for tax on the transfer of 1041.34 sq yds of land to the developer, viz., M/s. Venki Infra & Developers