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

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

property, interest received on loans advanced, repayment of such loans advanced by M/s Exel Group and its Management in their individual capacity. I would like to further state that amounts mentioned in the table above for different financial years include amounts realized from the debtors to whom either the Group concerns or the individual directors have advanced loans earlier which

DCIT., CIRCLE-8(1), HYDERABAD vs. DBS TECHNOLOGY SERVICES INDIA PRIVATE LIMITED, HYDERABAD

In the result, the appeal of the Revenue is allowed

Bench: Shri R.K. Panda & Shri Laliet Kumarassessment Year: 2019-20 Deputy Commissioner Of Vs. M/S. Dbs Technology Income Tax, Services India Private Circle – 8(1), Limited, Hyderabad. Hyderabad. Pan : Aafcd5584N (Appellant) (Respondent) C.O.No.2/Hyd/2023 Assessment Year 2019-20 Dbs Technology Services India Vs. Deputy Commissioner Of Private Limited, Income Tax, Circle – 8(1), Hyderabad. Hyderabad. Pan : Aafcd5584N (Cross Objector / (Appellant/Revenue) Respondent) Assessee By: Sri M. P. Lohia, C.A. Revenue By: Shri Jeevan Lal Lavidiya, Cit-Dr Date Of Hearing: 11.07.2023 Date Of Pronouncement: 21.07.2023 आदेश / O R D E R Per Laliet Kumar, Jm: The Appeal & Cross-Objection Filed By The Revenue For A.Y. 2019-20 Arise From The Order Of Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre (Nfac), Delhi

1[or section 148] or section 153A [***] relating to the assessment year commencing [on the 1st day of April, 1a[2023]] shall,— [(a) in the case of a person being 2[an individual who is a resident other than not ordinarily resident and] where the total income includes income chargeable to income-tax, under the head,— (i) "Salaries" or income

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

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

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

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

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

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

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

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

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. 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

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

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