ANKITJAIN,HYDERABAD vs. ACIT., CENTRAL CIRCLE-1(2), HYDERABAD.

In the result, the appeal of the assessee is allowed in\nterms of our above observation

148A(b) of the Income\nTax Act, 1961 was provided to the assessee with prior approval from competent authority vide\nDIN: ITBA/AST/F/148A(SCN)2021-22/1040544516(1) dated 10.03.2022 wherein the\nassessee was given a show-cause as to why as per available information which suggests\nthat income to the tune of Rs.32,77,900/- chargeable to tax has escaped

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

In the result, appeal of the Assessee is\nallowed

house property with claim of interest\npayable on borrowed capital of Rs.79,577. Hence, the above mentioned information suggests that\npurchase consideration of Rs.31,50,000 has escaped assessment.\n3.\nCOME TAX DEPARTM\nBased on the above, an opportunity of being heard as per provision of section 148A

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