EXEL RUBBER PRIVATE LIMITED,K.V.RANGAREDDY vs. ACIT., CENTRAL CIRCLE-1(2), HYDERABAD

Bench: Shri Vijay Pal Rao, Vice- & Shri Manjunatha, G.

148A(b)? [Yes/No/NA] 16. Whether personal hearing requested by assessee [Yes/No/NA] 17. Whether the provision of Sec.150(1) are applicable. [Yes/No/NA] 18. Reasons for the belief that income has escaped assessment. If yes, date(s) of hearing If yes, relevant facts to be provided As per enclosed Annexure Date: 05.09.2023. (S. SHYAM KUMAR) Asst. Commissioner of Income Tax, Central Cirefe

EXEL RUBBER PRIVATE LIMITED,HYDERABAD vs. DCIT., CENTRAL CIRCLE-1(2), HYDERABAD

Bench: Shri Vijay Pal Rao, Vice- & Shri Manjunatha, G.

148A(b)? [Yes/No/NA] 16. Whether personal hearing requested by assessee [Yes/No/NA] 17. Whether the provision of Sec.150(1) are applicable. [Yes/No/NA] 18. Reasons for the belief that income has escaped assessment. If yes, date(s) of hearing If yes, relevant facts to be provided As per enclosed Annexure Date: 05.09.2023. (S. SHYAM KUMAR) Asst. Commissioner of Income Tax, Central Cirefe

KARTHIK KUMAR KYATHAM,NIZAMABAD vs. ITO, WARD-1, ADILABAD

Bench: Shri Vijay Pal Rao & Shri Manjunatha G.आ.अपी.सं / Ita No.1658/Hyd/2025

house property with claim of interest payable on borrowed capital of Rs.79,577. Hence, the above mentioned information suggests that purchase consideration of Rs.31,50,000 has escaped assessment. 3. COME TAX DEPARTM Based on the above, an opportunity of being heard as per provision of section 148A

VANGALA ADILAKSHMI ,HYDERABAD vs. ITO, WARD -6(1), HYDERABAD

In the result, appeal of the Assessee is allowed

Bench: Shri Vijay Pal Rao & Shri Madhusudan Sawdiaआ.अपी.सं /Ita.No.2222/Hyd/2025 Assessment Year 2016-2017 Adilakshmi Vangala, The Income Tax Officer, Hyderabad – 500 045. Ward-6(1), Vs. Telangana. Hyderabad – 500 028. Telangana. Pan Acrpv6738R (Appellant) (Respondent) िनधा"रती "ारा/Assessee By : Sri R. Mohan Kumar, Advocate राज" व "ारा/Revenue By : Sri Karthik Manickam, Sr. Ar सुनवाई की तारीख/Date Of Hearing: 08.04.2026 घोषणा की तारीख/Pronouncement: 17.04.2026 आदेश/Order Per Vijay Pal Rao:

section 148A(b) of the Act of 1961. Nevertheless, the petitioner has responded to the notice by his reply dated 29-3- 2022. Alongwith the reply, copy of the registered sale deed dated 3-2- 2015 indicating that it was his daughter who had purchased the immovable property therein was supplied. The petitioner's daughter is separately assessed

SRUTHI RIEDL,HYDERABAD vs. ITO, INTERNATIONAL TAXATION-2, HYDERABAD

Bench: Shri Rama Kanta Panda & Shri Laliet Kumarassessment Year: 2016-17 Sruthi Riedl, Income Tax Officer, Hyderabad Vs. (International [Pan No. Aggpp6953R] Taxation)-2, Hyderabad (Appellant) (Respondent) निर्धारिती द्वारा /Assessee By: Shri H. Srinivasulu, Ar /Revenue By: Ms. T. Vijaya Lakshmi, Cit-Dr राजस्‍वजस्‍व द्वारा सुनवाई ई की तारीखीख/Date Of Hearing: 28/08/2023 घोषणा की तारीखीख/Pronouncement On: 08/11/2023

148A in the case of Smt. Vijayalakshmi, another owner of the same JDA dropping the proposal of reopening of the assessment for AN 2016-17. 8. The Ld A.O/DRP erred is not mentioned the reasons recorded for reopening the assessment on the body of notice U/s 148, which makes the proceedings initiated as void. 9. The Ld A.O/DRP erred

VIDYUT EMPLOYEES CO-OPERATIVE HOUSING SOCIETY,HYDERABAD vs. DCIT, CIRCLE-6(1), HYDERABAD, HYDERABAD

In the result, appeal of the Assessee is partly allowed

Bench: Shri Vijay Pal Raoआ.अपी.सं /Ita No.1878/Hyd./2025 Assessment Year 2018-2019 Vidyut Employees Co- The Dcit, Operative Housing Vs. Circle-6(1), Society, Hyderabad. Hyderabad – 500 004. Pin – 500 034. Telangana. Telangana. Pan Aaaav5182H (Appellant) (Respondent) िनधा"रती "ारा /Assessee By: Sri Y V Bhanu Narayan Rao, Ca राज" व "ारा /Revenue By: Sri Suresh Babu Kn, Sr. Ar सुनवाई की तारीख/Date Of Hearing: 26.02.2026 घोषणा की तारीख/Pronouncement: 27.02.2026 आदेश/Order

148A(d) of the Act dated 31-03-2022 and notice u/s 148 of the Act dated 31-03-2022 are invalid and illegal as the same are contrary to the amended provision of Section 151A read with Section 144B of the IT Act. As per the said Section, the said notice(s)/orders must have been issued