ALLAM ADAVAIAH ,HYDERABAD vs. ASST. COMMISSIONER OF INCOME TAX, CIRCLE-15(1), HYDERABAD

In the result, the appeal of the assessee is dismissed

Bench: Shri Rama Kanta Panda & Shri Laliet Kumar

254 of the I.T.Act on 23-12¬2016 rejecting the claim of the appellant and taxing the capital gain in the A.Y.2004-05. The Assessing Officer taxed the capital gains on the ground that the sale of the property actually took place in the previous year 2003-04 relevant to asst. year 2004-05 and rejected the oral agreement claiming

RAMA MOHAN SOMA,ANANTAPUR vs. INCOME TAX OFFICER, WARD -1, HINDUPUR

In the result, the appeal of the assessee is allowed

Bench: Shri Laliet Kumar & Shri Madhusudan Sawdia, Accounant Member Assessment Year: 2012-13 Rama Mohan Soma, Vs. The Income Tax Officer, H.No.12-274-3, Bypass Ward – 1, Road, Kadiri, Anantapur, Hindupur. Andhra Pradesh – 515591. Pan : Aocps8172D (Appellant) (Respondent) Assessee By: Shri G. Srinivasa Rao, C.A. Revenue By: Shri Shakeer Ahamed, Sr.Ar. Date Of Hearing: 02.05.2024 Date Of Pronouncement: 09.05.2024 O R D E R Per Laliet Kumar, J.M. The Appeal Of The Assessee For A.Y. 2012-13 Arises From Order Of Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre (Nfac), Delhi Dt.27.12.2023 Invoking Proceedings Under Section 143(3) R.W.S. 147 Of The Income Tax Act, 1961 (In Short, “The Act”). 2. The Grounds Raised By The Assessee Read As Under :

house property and interest income. For the AY 2012-13 the assessee had filed return of income declaring total income of Rs. 2,04,480/-. The said return was processed by CPC. Later on, the case was reopened u/s. 147 based on the information received from ADIT(Inv) Tirupati that the assessee had lent money to one Sri A. Lakshmana

KRISHNA KISHORE REDDY MANYAM ,HYDERABAD vs. INCOME TAX OFFICER, WARD-6(4) , HYDERABAD

In the result, the appeal filed by the assessee is partly allowed\nfor statistical purposes in terms of our aforesaid observations

house, vide a registered sale deed\ndated 23.07.2011 an amount of Rs.90 lac. Apart from that, it was\nobserved by him that the assessee had made payments of Rs.72\nlacs towards the construction/renovation based on an\nunregistered agreement dated 18.04.2008 in respect of the new\nhouse property. Considering the aforesaid facts, the CIT(A)\naccepted the assessee's claim

SAHODHAR REDDY MUDDASANI,HYDERABAD vs. DCIT, CENTRAL CIRCLE-1(3), HYDERABAD

In the result, appeal of the assessee is allowed

Bench: Shri Vijay Pal Rao, Vice-A N D Shri Madhusudan Sawdiaआ.अपी.सं /Ita No.1619/Hyd/2025 (िनधा"रण वष"/Assessment Year: 2016-17) Shri Sahodhar Reddy Vs. Dy.Cit Muddasani Central Circle 1(3) Hyderabad Hyderabad Pan:Aelpm9122N (Appellant) (Respondent) िनधा""रती "ारा/Assessee By: Ca Shri C Maheshwar Reddy राज" व "ारा/Revenue By: Shri Sankar Pandi P, Sr. Dr सुनवाई की तारीख/Date Of Hearing: 06/01/2026 घोषणा की तारीख/Pronouncement: 16/01/2026 आदेश/Order Per Madhusudan Sawdia, A.M.: This Appeal Is Filed By Shri Sahodhar Reddy Muddasani (“The Assessee”), Feeling Aggrieved By The Order Passed By The Learned Commissioner Of Income Tax (Appeals)-12, Hyderabad (“Ld. Cit(A)”) Dated 24.09.2025 For The A.Y. 2016-17. 2. The Assessee Has Raised The Following Grounds Of Appeal:

house property. The assessee filed his return of income for the Assessment Year 2016–17 on 16.01.2018 declaring total income of Rs.5,85,350/-. A search and seizure operation under section 132 of the Income Tax Act, 1961 (“the Act”) was conducted on 09.08.2018 in the case of the assessee along with M/s Moksha Infracon Private Limited ( “the developer

ASST. COMMISSIONER OF INCOME TAX, (EXEMPTIONS), HYDERABAD vs. KAKATIYA URBAN DEVELOPMENT AUTHORITY , WARANGAL

In the result, all the appeals filed by the assessee are allowed for statistical purposes

Bench: Before Shri Rama Kanta Panda & Shri Laliet Kumar

properties and all moneys received by the Corporation by way of rents and profits or in any other manner The Corporation shall have the authority to spend such sums out of the general funds of the Corporation or from reserve and other funds The Corporation is to make provision for reserve and other specially denominated funds as the State Government

KAKATIYA URBAN DEVELOPMENT AUTHORITY ,WARANGAL vs. ASST. COMMISSIONER OF INCOME TAX, (EXEMPTIONS), HYDERABAD

In the result, all the appeals filed by the assessee are allowed for statistical purposes

Bench: Before Shri Rama Kanta Panda & Shri Laliet Kumar

properties and all moneys received by the Corporation by way of rents and profits or in any other manner The Corporation shall have the authority to spend such sums out of the general funds of the Corporation or from reserve and other funds The Corporation is to make provision for reserve and other specially denominated funds as the State Government

KAKATIYA URBAN DEVELOPMENT AUTHORITY ,WARANGAL vs. ASST. COMMISSIONER OF INCOME TAX, (EXEMPTIONS), HYDERABAD

In the result, all the appeals filed by the assessee are allowed for statistical purposes

Bench: Before Shri Rama Kanta Panda & Shri Laliet Kumar

properties and all moneys received by the Corporation by way of rents and profits or in any other manner The Corporation shall have the authority to spend such sums out of the general funds of the Corporation or from reserve and other funds The Corporation is to make provision for reserve and other specially denominated funds as the State Government

KAKATIYA URBAN DEVELOPMENT AUTHORITY ,WARANGAL vs. ASST. COMMISSIONER OF INCOME TAX, (EXEMPTIONS), HYDERABAD

In the result, all the appeals filed by the assessee are allowed for statistical purposes

Bench: Before Shri Rama Kanta Panda & Shri Laliet Kumar

properties and all moneys received by the Corporation by way of rents and profits or in any other manner The Corporation shall have the authority to spend such sums out of the general funds of the Corporation or from reserve and other funds The Corporation is to make provision for reserve and other specially denominated funds as the State Government

KAKATIYA URBAN DEVELOPMENT AUTHORITY ,WARANGAL vs. ASST. COMMISSIONER OF INCOME TAX, (EXEMPTIONS), HYDERABAD

In the result, all the appeals filed by the assessee are allowed for statistical purposes

Bench: Before Shri Rama Kanta Panda & Shri Laliet Kumar

properties and all moneys received by the Corporation by way of rents and profits or in any other manner The Corporation shall have the authority to spend such sums out of the general funds of the Corporation or from reserve and other funds The Corporation is to make provision for reserve and other specially denominated funds as the State Government

KAKATIYA URBAN DEVELOPMENT AUTHORITY ,WARANGAL vs. ASST. COMMISSIONER OF INCOME TAX, (EXEMPTIONS), HYDERABAD

In the result, all the appeals filed by the assessee are allowed for statistical purposes

Bench: Before Shri Rama Kanta Panda & Shri Laliet Kumar

properties and all moneys received by the Corporation by way of rents and profits or in any other manner The Corporation shall have the authority to spend such sums out of the general funds of the Corporation or from reserve and other funds The Corporation is to make provision for reserve and other specially denominated funds as the State Government

ASST. COMMISSIONER OF INCOME TAX, (EXEMPTIONS), HYDERABAD vs. KAKATIYA URBAN DEVELOPMENT AUTHORITY, HYDERABAD

In the result, all the appeals filed by the assessee are allowed for statistical purposes

Bench: Before Shri Rama Kanta Panda & Shri Laliet Kumar

properties and all moneys received by the Corporation by way of rents and profits or in any other manner The Corporation shall have the authority to spend such sums out of the general funds of the Corporation or from reserve and other funds The Corporation is to make provision for reserve and other specially denominated funds as the State Government

ASST. COMMISSIONER OF INCOME TAX, (EXEMPTIONS), HYDERABAD vs. KAKATIYA URBAN DEVELOPMENT AUTHORITY, WARANGAL

In the result, all the appeals filed by the assessee are allowed for statistical purposes

Bench: Before Shri Rama Kanta Panda & Shri Laliet Kumar

properties and all moneys received by the Corporation by way of rents and profits or in any other manner The Corporation shall have the authority to spend such sums out of the general funds of the Corporation or from reserve and other funds The Corporation is to make provision for reserve and other specially denominated funds as the State Government

ASST. COMMISSIONER OF INCOME TAX, (EXEMPTIONS), HYDERABAD vs. KAKATIYA URBAN DEVELOPMENT AUTHORITY, WARANGAL

In the result, all the appeals filed by the assessee are allowed for statistical purposes

Bench: Before Shri Rama Kanta Panda & Shri Laliet Kumar

properties and all moneys received by the Corporation by way of rents and profits or in any other manner The Corporation shall have the authority to spend such sums out of the general funds of the Corporation or from reserve and other funds The Corporation is to make provision for reserve and other specially denominated funds as the State Government

ASST. COMMISSIONER OF INCOME TAX, (EXEMPTIONS), HYDERABAD vs. KAKATIYA URBAN DEVELOPMENT AUTHORITY, WARANGAL

In the result, all the appeals filed by the assessee are allowed for statistical purposes

Bench: Before Shri Rama Kanta Panda & Shri Laliet Kumar

properties and all moneys received by the Corporation by way of rents and profits or in any other manner The Corporation shall have the authority to spend such sums out of the general funds of the Corporation or from reserve and other funds The Corporation is to make provision for reserve and other specially denominated funds as the State Government

HYDERABAD METROPOLITAN DEVELOPMENT AUTHORITY,HYDERABAD vs. DCIT, EXEMPTIONS CIRCLE-1(1), HYDERABAD

In the result, both the appeals of assessee and Revenue are allowed for statistical purposes

Bench: Before Shri Rama Kanta Panda & Shri Laliet Kumar

properties and all moneys received by the Corporation by way of rents and profits or in any other manner The Corporation shall have the authority to spend such sums out of the general funds of the Corporation or from reserve and other funds The Corporation is to make provision for reserve and other specially denominated funds as the State Government

DCIT, EXEMPTIONS CIRCLE, HYDERABAD vs. HYDERABAD METROPOLITAN DEVELOPMENT AUTHORITY, SECUNDERABAD

In the result, both the appeals of assessee and Revenue are allowed for statistical purposes

Bench: Before Shri Rama Kanta Panda & Shri Laliet Kumar

properties and all moneys received by the Corporation by way of rents and profits or in any other manner The Corporation shall have the authority to spend such sums out of the general funds of the Corporation or from reserve and other funds The Corporation is to make provision for reserve and other specially denominated funds as the State Government

SURENDER KUMAR BHOJWANI,HYDERABAD vs. ITO, INTL. TAXTION -1, HYDERABAD

In the result, the appeal filed by the assessee is allowed for statistical purposes in terms of our aforesaid observations

property. According to the development agreement, the assesse was entitled to 48% of the super built-up area in the form of four residential flats. The Hon’ble High Court had held that the four residential flats constitute “a residential house” for the purpose of Section 54 of the Act. Also, we may herein observe that the Hon’ble High

CELESTIAL AVENUES PVT LTD REP. BY CSK PROPERTIES PVT LTD ON MERGER-PAN-AADCC3990R,HYDERABAD. vs. ASST. COMMISSIONER OF INCOME TAX, CIRCLE -1(2), HYDERABAD.

In the result, all the appeals of the assessee are allowed

Bench: Shri Laliet Kumar, Hon’Ble & Shri G. Manjunatha G, Hon’Bleआ.अपी.सं / Ita Nos.212 To 214/Hyd/2019 (निर्धारण वर्ा / Assessment Years: 2006-07, 2007-08 & 2008-09) M/S. Sabir, Sew & The Deputy Commissioner Of Prasad, Jv, Vs. Income Tax, Hyderabad. Circle – 6(1), Hyderabad. Pan : Abcfs2425A अपीलार्थी / Appellant प्रत्‍यर्थी / Respondent

254 of the Act. In our considered opinion, there is no requirement of any incriminating material for 13 SABIR, SEW & PRASAD JV making the addition in the year of search i.e., A.Y. 2006-07 and other years were pending adjudication before the authorities and therefore, we do not find merit in the grounds raised by the assessee and accordingly

MADHUSUDHAN JAJU,HYDERABAD vs. INCOME TAX OFFICER, WARD-1, SANGAREDDY

In the result, the C.O. of the Revenue is allowed for statistical\npurposes

254 days, for\nwhich they have filed one combined condonation petition in the form\nof Affidavit.\nLearned Department Representative (“Ld. DR\")\nsubmitted that, during the relevant period of delay of the C.O., there\nwas transfer of the Ld. AO, nomination of the Ld. AO for election\nduty and there were time barring assessment, penalty cases, reopening\nof assessment