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

153A or sub-section (2)\nof Section 153C. To sum up, the obligation cast upon an assessee to\ncall in question the jurisdiction of the A.O as per the mandate of sub-\nsection (3) of Section 124 is confined to a case where he objects to the\nassumption of jurisdiction by the A.O, and not otherwise.\n19. At this stage

DY. COMMISSIONER OF INCOME TAX , CIRCLE-2(2), HYDERABAD vs. TRACKS & TOWERS INFRATECH PRIVATE LIMITED(PART IX), HYDERABAD

In the result, both the appeals filed by the revenue are partly allowed

Bench: Shri Rama Kanta Panda & Shri Laliet Kumar

property of Indian Railways and the Government of India by default and any development 'with regard to the Railway Infrastructure cannot be done without the approval of the Indian Railways. Thus by default all the development of infrastructure has to have an explicit approval of the Indian Railways as per the above OM. Coming back to the decision

DY. COMMISSIONER OF INCOME TAX , CIRCLE-2(2), HYDERABAD vs. TRACKS & TOWERS INFRATECH PRIVATE LIMITED(PART IX), HYDERABAD

In the result, both the appeals filed by the revenue are partly allowed

Bench: Shri Rama Kanta Panda & Shri Laliet Kumar

property of Indian Railways and the Government of India by default and any development 'with regard to the Railway Infrastructure cannot be done without the approval of the Indian Railways. Thus by default all the development of infrastructure has to have an explicit approval of the Indian Railways as per the above OM. Coming back to the decision

RONAK GUPTA,HYDERABAD vs. ACIT CENTRAL CIRCLE-3(1), HYDERABAD

In the result, all the appeals of assessees are dismissed

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

b) where no return has been furnished, ending on the date of completion of the assessment under section 144, on the amount of the tax on the total income as determined under sub-section (1) of section 143, and where a regular assessment is made, on the amount of the tax on the total income determined under regular assessment

SUPREME AGRO,HYDERABAD vs. ACIT CENTRAL CIRCLE-3 (1), HYDERABAD

In the result, all the appeals of assessees are dismissed

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

b) where no return has been furnished, ending on the date of completion of the assessment under section 144, on the amount of the tax on the total income as determined under sub-section (1) of section 143, and where a regular assessment is made, on the amount of the tax on the total income determined under regular assessment

KANISHKA GUPTA,,HYDERABAD vs. ACIT CENTRAL CIRCLE-3(1), HYDERABAD

In the result, all the appeals of assessees are dismissed

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

b) where no return has been furnished, ending on the date of completion of the assessment under section 144, on the amount of the tax on the total income as determined under sub-section (1) of section 143, and where a regular assessment is made, on the amount of the tax on the total income determined under regular assessment

SARAT GOPAL BOPPANA,HYDERABAD vs. ACIT., CENTRAL CIRCLE-2(3), HYDERABAD

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

Bench: Shri Laliet Kumar, Hon’Ble & Shri Manjunatha G, Hon’Ble

b. The Learned CIT(A) ought to have annulled the assessment order under section 153A of the Act dated 28.09.2021. c. The Learned CIT(A) ought to have appreciated that there was a failure to issue a notice under section 153A of the Act and to pass the assessment order under section 143(3) read with section 153A

KAVYA BOPPANA,HYDERABAD vs. ACIT., CENTRAL CIRCLE-2(3), HYDERABAD

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

Bench: Shri Laliet Kumar, Hon’Ble & Shri Manjunatha G, Hon’Ble

b. The Learned CIT(A) ought to have annulled the assessment order under section 153A of the Act dated 28.09.2021. c. The Learned CIT(A) ought to have appreciated that there was a failure to issue a notice under section 153A of the Act and to pass the assessment order under section 143(3) read with section 153A

ACIT, CENTRAL CIRCLE-2(3), HYDERABAD vs. KAVYA BOPPANA, HYDERABAD

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

Bench: Shri Laliet Kumar, Hon’Ble & Shri Manjunatha G, Hon’Ble

b. The Learned CIT(A) ought to have annulled the assessment order under section 153A of the Act dated 28.09.2021. c. The Learned CIT(A) ought to have appreciated that there was a failure to issue a notice under section 153A of the Act and to pass the assessment order under section 143(3) read with section 153A

ACIT, CENTRAL CIRCLE-2(3), HYDERABAD vs. JHANSI RANI BOPPANA, HYDERABAD

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

Bench: Shri Laliet Kumar, Hon’Ble & Shri Manjunatha G, Hon’Ble

b. The Learned CIT(A) ought to have annulled the assessment order under section 153A of the Act dated 28.09.2021. c. The Learned CIT(A) ought to have appreciated that there was a failure to issue a notice under section 153A of the Act and to pass the assessment order under section 143(3) read with section 153A

TARA CHAND BOPPANA,HYDERABAD vs. ACIT., CENTRAL CIRCLE-2(3), HYDERABAD

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

Bench: Shri Laliet Kumar, Hon’Ble & Shri Manjunatha G, Hon’Ble

b. The Learned CIT(A) ought to have annulled the assessment order under section 153A of the Act dated 28.09.2021. c. The Learned CIT(A) ought to have appreciated that there was a failure to issue a notice under section 153A of the Act and to pass the assessment order under section 143(3) read with section 153A

ACIT, CENTRAL CIRCLE-2(3), HYDERABAD vs. SARAT GOPAL BOPPANA, HYDERABAD

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

Bench: Shri Laliet Kumar, Hon’Ble & Shri Manjunatha G, Hon’Ble

b. The Learned CIT(A) ought to have annulled the assessment order under section 153A of the Act dated 28.09.2021. c. The Learned CIT(A) ought to have appreciated that there was a failure to issue a notice under section 153A of the Act and to pass the assessment order under section 143(3) read with section 153A

SARAT GOPAL BOPPANA,HYDERABAD vs. ACIT., CENTRAL CIRCLE-2(3),, HYDERABAD

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

Bench: Shri Laliet Kumar, Hon’Ble & Shri Manjunatha G, Hon’Ble

b. The Learned CIT(A) ought to have annulled the assessment order under section 153A of the Act dated 28.09.2021. c. The Learned CIT(A) ought to have appreciated that there was a failure to issue a notice under section 153A of the Act and to pass the assessment order under section 143(3) read with section 153A

ACIT, CENTRAL CIRCLE-2(3), HYDERABAD vs. TARA CHAND BOPPANA, HYDERABAD

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

Bench: Shri Laliet Kumar, Hon’Ble & Shri Manjunatha G, Hon’Ble

b. The Learned CIT(A) ought to have annulled the assessment order under section 153A of the Act dated 28.09.2021. c. The Learned CIT(A) ought to have appreciated that there was a failure to issue a notice under section 153A of the Act and to pass the assessment order under section 143(3) read with section 153A

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

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

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

KANISHK GUPTA ,HYDERABAD vs. ASSISTANT COMMISSIONER OF INCOME TAX ,CENTRAL CIRCLE-3(1) , HYDERABAD

In the result, the appeal of assessee is allowed

Bench: Shri R.K. Panda & Shri Laliet Kumarआ.अपी.सं / Ita No.34/Hyd/2022 (निर्धारण वर्ा / Assessment Year: 2012-13)

property being land or building or both, shares and securities, loans and advances. In the absence of any asset being in possession of the assessee, the Assessing Officer shall not have issued the notice to the assessee for making the addition u/s 153A of the Act. In view of the above, the addition made in the hands of the assessee