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

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

149(1)(b) of the Act, which has escaped assessment amounts to more than Rs.50 lakhs. 4. Considering the above information and based on material available on record, it is held that the case of the assessee company M/s Ace Tyres Private Limited is a fit case for issue of notice u/s.148 for AY 2016-17". SHYAM KUMAR SURAPUR CENTRAL

BRIJESH CHANDWANI,HYDERABAD vs. DCIT., CIRCLE -6(1), HYDERABAD

In the result, appeal of the assessee for the assessment year 2020-2021 is allowed for statistical purposes

Bench: Shri Vijay Pal Rao & Shri Madhusudan Sawdiaआ.अपी.सं /Ita Nos.1527 & 1528/Hyd/2025 Assessment Years – 2016-2017 & 2020-2021 Brijesh Chandwani The Dcit, Circle-6(1), Vs. Hyderabad – 500 034 Hyderabad. Pan Adkpc1537H (Appellant) (Respondent) िनधा"रती "ारा /Assessee By: Ca Pawan Kumar Chakrapani राज" व "ारा /Revenue By: Sri Ranjan Agrawala, Sr. Ar

149(1) (a) of the Act. Since the impugned notice issued u/s.148 of the LT Act, 1961 dated 30.03.2023, legal and unsustainable in law, accordingly, the impugned reassessment order u/s.147 r.w.s.144B of the Act dated 01.03.2024 and the notice of demand dated 01.03.2024 Issued u/s 158 of the Act are also bad in law and unsustainable and the same

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:

housing loan for the same. On a bare perusal of the registered sale deed, it becomes evident that the petitioner is not the purchaser of the said property as stated in the notice issued 19 ITA.No.2222/Hyd./2025 under section 14BA (b) of the Act of 1961. Despite supplying copy of the registered sale deed to the Assessing Officer

RAIL ROAD CONSTRUCTIONS PRIVATE LIMITED ,ORISSA vs. DEPUTY COMMISSIONER OF INCOME TAX ,CENTRAL CIRCLE-1(3), HYDERABAD

In the result, both the appeals of the assessee are allowed in above terms

Bench: Shri Laliet Kumar & Shri Laxmi Prasad Sahu

house rent expenses of Rs.9,88,987/- debited under the head 'Traveling expenses' and by disallowing claim of expenditure of Rs.12,83,810/- being expenses not related to the heads under which they were claimed. :- 3 -: ITA Nos. 491 & 492/Hyd/2021 Rail Road Constructions Pvt. Ltd., Hyd. 5. When the assessee preferred an appeal before

RAIL ROAD CONSTRUCTIONS PRIVATE LIMITED ,ORISSA vs. DEPUTY COMMISSIONER OF INCOME TAX ,CENTRAL CIRCLE-1(3), HYDERABAD

In the result, both the appeals of the assessee are allowed in above terms

Bench: Shri Laliet Kumar & Shri Laxmi Prasad Sahu

house rent expenses of Rs.9,88,987/- debited under the head 'Traveling expenses' and by disallowing claim of expenditure of Rs.12,83,810/- being expenses not related to the heads under which they were claimed. :- 3 -: ITA Nos. 491 & 492/Hyd/2021 Rail Road Constructions Pvt. Ltd., Hyd. 5. When the assessee preferred an appeal before

VIVIMED LABS LIMITED,HYDERABAD vs. ASSISTANT COMMISSIONER OF INCOME TAX 2(3), HYDERABAD

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

b) of the Income Tax Rules regarding quantification of section 35(2AB) deduction claim stands amended w.e.f. 01.07.2016 only, the assessee’s instant substantive grievance deserves to be accepted in very terms. Ordered accordingly. It is however made clear that the assessing authority shall be very much at liberty to verify the relevant facts in consequential computation

VIVIMED LABS LIMITED,HYDERABAD vs. ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE2-(3), HYDERABAD

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

b) of the Income Tax Rules regarding quantification of section 35(2AB) deduction claim stands amended w.e.f. 01.07.2016 only, the assessee’s instant substantive grievance deserves to be accepted in very terms. Ordered accordingly. It is however made clear that the assessing authority shall be very much at liberty to verify the relevant facts in consequential computation

VIVIMED LABS LIMITED,HYDERABAD vs. 500082 ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE2-(3), HYDERABAD

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

b) of the Income Tax Rules regarding quantification of section 35(2AB) deduction claim stands amended w.e.f. 01.07.2016 only, the assessee’s instant substantive grievance deserves to be accepted in very terms. Ordered accordingly. It is however made clear that the assessing authority shall be very much at liberty to verify the relevant facts in consequential computation

VIVIMED LABS LIMITED,HYDERABAD vs. ASSISTANT COMMISSIONER OF INCOME TAX , HYDERABAD

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

b) of the Income Tax Rules regarding quantification of section 35(2AB) deduction claim stands amended w.e.f. 01.07.2016 only, the assessee’s instant substantive grievance deserves to be accepted in very terms. Ordered accordingly. It is however made clear that the assessing authority shall be very much at liberty to verify the relevant facts in consequential computation

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

B”, HYDERABAD BEFORE SHRI R.K. PANDA, VICE PRESIDENT AND SHRI LALIET KUMAR, JUDICIAL MEMBER Sl. ITA No Assessment Appellant / Assessee Respondent No Year 1 40/Hyd/2023 2012-13 Mahesh Reddy Althuri, ACIT, Central Hyderabad. Circle – 2(1), PAN No.ABQPA4251N Hyderabad. 2 41/Hyd/2023 2012-13 Radhika Reddy Althuri, -do- Hyderabad. PAN No.ADAPA6159M 3 42/Hyd/2023 2012-13 Girish Reddy Althuri, -do- Hyderabad

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

B”, HYDERABAD BEFORE SHRI R.K. PANDA, VICE PRESIDENT AND SHRI LALIET KUMAR, JUDICIAL MEMBER Sl. ITA No Assessment Appellant / Assessee Respondent No Year 1 40/Hyd/2023 2012-13 Mahesh Reddy Althuri, ACIT, Central Hyderabad. Circle – 2(1), PAN No.ABQPA4251N Hyderabad. 2 41/Hyd/2023 2012-13 Radhika Reddy Althuri, -do- Hyderabad. PAN No.ADAPA6159M 3 42/Hyd/2023 2012-13 Girish Reddy Althuri, -do- Hyderabad

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

B”, HYDERABAD BEFORE SHRI R.K. PANDA, VICE PRESIDENT AND SHRI LALIET KUMAR, JUDICIAL MEMBER Sl. ITA No Assessment Appellant / Assessee Respondent No Year 1 40/Hyd/2023 2012-13 Mahesh Reddy Althuri, ACIT, Central Hyderabad. Circle – 2(1), PAN No.ABQPA4251N Hyderabad. 2 41/Hyd/2023 2012-13 Radhika Reddy Althuri, -do- Hyderabad. PAN No.ADAPA6159M 3 42/Hyd/2023 2012-13 Girish Reddy Althuri, -do- Hyderabad

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

B”, HYDERABAD BEFORE SHRI R.K. PANDA, VICE PRESIDENT AND SHRI LALIET KUMAR, JUDICIAL MEMBER Sl. ITA No Assessment Appellant / Assessee Respondent No Year 1 40/Hyd/2023 2012-13 Mahesh Reddy Althuri, ACIT, Central Hyderabad. Circle – 2(1), PAN No.ABQPA4251N Hyderabad. 2 41/Hyd/2023 2012-13 Radhika Reddy Althuri, -do- Hyderabad. PAN No.ADAPA6159M 3 42/Hyd/2023 2012-13 Girish Reddy Althuri, -do- Hyderabad

HIGHEND PROPERTIES PRIVATE LIMITED,HYDERABAD vs. INCOME TAX OFFICER, WARD-2(3), HYDERABAD

In the result, all these appeals are accordingly allowed in part

Bench: Shri Rama Kanta Panda & Shri K.Narasimha Charyआ.अपी.सं निर्धारण वर्ा अपीलधर्थी / Appellant प्रत्‍यर्थी / Respondent / Ita Nos. / A.Y. Deputy Commissioner 2284/Hyd/2018 2011-12 Of Income Tax, Circle-2(2), Hyderabad Income Tax Officer, 2285/Hyd/2018 2012-13 Ward-2(3), M/S. Highend Hyderabad Properties Pvt. Ltd., Assistant Hyderabad Commissioner Of [Pan: Aabch7130G] 2286/Hyd/2018 2013-14 Income Tax, Circle-2(2), Hyderabad Deputy Commissioner 2287/Hyd/2018 2014-15 Of Income Tax, Circle-2(2), Hyderabad निर्धाररती द्वधरध/Assessee By: Shri A.V. Raghuram, Ar रधजस्‍व द्वधरध/Revenue By: Shri Kumar Aditya, Dr सुिवधई की तधरीख/Date Of Hearing: 21/02/2023 घोर्णध की तधरीख/Pronouncement On: 29/03/2023 आदेश / Order Per K. Narasimha Chary, Jm: Aggrieved By The Orders Passed By The Learned Commissioner Of Income Tax (Appeals)-Guntur & Hyderabad (“Ld. Cit(A)”), In The Case Of M/S. Highend Properties Pvt. Ltd., (“The Assessee”) For The Assessment Years 2011-12, 2012-13, 2013-14 & 2014-15, Assessees Preferred These

149 of the Companies Act, commencement of business will be applicable to public limited company which go for public issues and for other company, it is deemed that business is commenced soon after incorporation. He further submitted that the issue of commencement of business would arise only in the case of a manufacturing company which requires the setting

HIGHEND PROPERTIES PRIVATE LIMITED,HYDERABAD vs. INCOME TAX OFFICER, WARD-2(3), HYDERABAD

In the result, all these appeals are accordingly allowed in part

Bench: Shri Rama Kanta Panda & Shri K.Narasimha Charyआ.अपी.सं निर्धारण वर्ा अपीलधर्थी / Appellant प्रत्‍यर्थी / Respondent / Ita Nos. / A.Y. Deputy Commissioner 2284/Hyd/2018 2011-12 Of Income Tax, Circle-2(2), Hyderabad Income Tax Officer, 2285/Hyd/2018 2012-13 Ward-2(3), M/S. Highend Hyderabad Properties Pvt. Ltd., Assistant Hyderabad Commissioner Of [Pan: Aabch7130G] 2286/Hyd/2018 2013-14 Income Tax, Circle-2(2), Hyderabad Deputy Commissioner 2287/Hyd/2018 2014-15 Of Income Tax, Circle-2(2), Hyderabad निर्धाररती द्वधरध/Assessee By: Shri A.V. Raghuram, Ar रधजस्‍व द्वधरध/Revenue By: Shri Kumar Aditya, Dr सुिवधई की तधरीख/Date Of Hearing: 21/02/2023 घोर्णध की तधरीख/Pronouncement On: 29/03/2023 आदेश / Order Per K. Narasimha Chary, Jm: Aggrieved By The Orders Passed By The Learned Commissioner Of Income Tax (Appeals)-Guntur & Hyderabad (“Ld. Cit(A)”), In The Case Of M/S. Highend Properties Pvt. Ltd., (“The Assessee”) For The Assessment Years 2011-12, 2012-13, 2013-14 & 2014-15, Assessees Preferred These

149 of the Companies Act, commencement of business will be applicable to public limited company which go for public issues and for other company, it is deemed that business is commenced soon after incorporation. He further submitted that the issue of commencement of business would arise only in the case of a manufacturing company which requires the setting

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

In the result, all these appeals are accordingly allowed in part

Bench: Shri Rama Kanta Panda & Shri K.Narasimha Charyआ.अपी.सं निर्धारण वर्ा अपीलधर्थी / Appellant प्रत्‍यर्थी / Respondent / Ita Nos. / A.Y. Deputy Commissioner 2284/Hyd/2018 2011-12 Of Income Tax, Circle-2(2), Hyderabad Income Tax Officer, 2285/Hyd/2018 2012-13 Ward-2(3), M/S. Highend Hyderabad Properties Pvt. Ltd., Assistant Hyderabad Commissioner Of [Pan: Aabch7130G] 2286/Hyd/2018 2013-14 Income Tax, Circle-2(2), Hyderabad Deputy Commissioner 2287/Hyd/2018 2014-15 Of Income Tax, Circle-2(2), Hyderabad निर्धाररती द्वधरध/Assessee By: Shri A.V. Raghuram, Ar रधजस्‍व द्वधरध/Revenue By: Shri Kumar Aditya, Dr सुिवधई की तधरीख/Date Of Hearing: 21/02/2023 घोर्णध की तधरीख/Pronouncement On: 29/03/2023 आदेश / Order Per K. Narasimha Chary, Jm: Aggrieved By The Orders Passed By The Learned Commissioner Of Income Tax (Appeals)-Guntur & Hyderabad (“Ld. Cit(A)”), In The Case Of M/S. Highend Properties Pvt. Ltd., (“The Assessee”) For The Assessment Years 2011-12, 2012-13, 2013-14 & 2014-15, Assessees Preferred These

149 of the Companies Act, commencement of business will be applicable to public limited company which go for public issues and for other company, it is deemed that business is commenced soon after incorporation. He further submitted that the issue of commencement of business would arise only in the case of a manufacturing company which requires the setting

HIGHEND PROPERTIES PRIVATE LIMITED ,HYDERABAD vs. INCOME TAX OFFICER, WARD-2(3), HYDERABAD

In the result, all these appeals are accordingly allowed in part

Bench: Shri Rama Kanta Panda & Shri K.Narasimha Charyआ.अपी.सं निर्धारण वर्ा अपीलधर्थी / Appellant प्रत्‍यर्थी / Respondent / Ita Nos. / A.Y. Deputy Commissioner 2284/Hyd/2018 2011-12 Of Income Tax, Circle-2(2), Hyderabad Income Tax Officer, 2285/Hyd/2018 2012-13 Ward-2(3), M/S. Highend Hyderabad Properties Pvt. Ltd., Assistant Hyderabad Commissioner Of [Pan: Aabch7130G] 2286/Hyd/2018 2013-14 Income Tax, Circle-2(2), Hyderabad Deputy Commissioner 2287/Hyd/2018 2014-15 Of Income Tax, Circle-2(2), Hyderabad निर्धाररती द्वधरध/Assessee By: Shri A.V. Raghuram, Ar रधजस्‍व द्वधरध/Revenue By: Shri Kumar Aditya, Dr सुिवधई की तधरीख/Date Of Hearing: 21/02/2023 घोर्णध की तधरीख/Pronouncement On: 29/03/2023 आदेश / Order Per K. Narasimha Chary, Jm: Aggrieved By The Orders Passed By The Learned Commissioner Of Income Tax (Appeals)-Guntur & Hyderabad (“Ld. Cit(A)”), In The Case Of M/S. Highend Properties Pvt. Ltd., (“The Assessee”) For The Assessment Years 2011-12, 2012-13, 2013-14 & 2014-15, Assessees Preferred These

149 of the Companies Act, commencement of business will be applicable to public limited company which go for public issues and for other company, it is deemed that business is commenced soon after incorporation. He further submitted that the issue of commencement of business would arise only in the case of a manufacturing company which requires the setting

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

In the result, the C.O. filed by the assessee is allowed in above terms

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahu

149, section 151 and section 153 . Therefore, an assessment completed u/s 143 (3) r.w.s. 153 A cannot fall in the ambit of section 147 and 148. A special provision prevails over the general provision. Section 153A specially excludes the operation of section 147 and the assessment cannot be reopened. Thus, the action of the A.O in reopening of the search

SUDHIR KUMAR.D.SHAH - HUF,HYDERABAD vs. DY. CIT, CENTRAL CIRCLE-2,, HYDERABAD

Bench: Shri V. Durga Rao & Shri D.S. Sunder Singhappellant Respondent

B”: HYDERABAD BEFORE SHRI V. DURGA RAO, JUDICIAL MEMBER AND SHRI D.S. SUNDER SINGH, ACCOUNTANT MEMBER Appellant Respondent ITA No. A.Y. 1871/Hyd/13 2002-03 1872/Hyd/13 2003-04 Deputy 1873/Hyd/13 2004-05 Shri Sudhir Kumar Commissioner of D.Shah– HUF, Income Tax, HYDERABAD Central Circle-2, 1874/Hyd/13 2005-06 [PAN: AAGHS6336H] HYDERABAD 1875/Hyd/13 2006-07 1876/Hyd/13 2007-08 1877/Hyd/13