SRIDHAR REDDY BAYAPU,HYDERABAD vs. DCIT., CIRCLE-3(1), HYDERABAD

Bench: Us:

housing loan sanctioned on 24/06/2015 towards purchase of property including an amount of Rs. 51,70,224/- out of his personal savings. Therefore, it was submitted that the appellant utilized the entire consideration of Rs. 72,54,000/- for the purchase of property and hence, was eligible for deduction U/s. 54F. In the assessment order, the AO observed that

SURENDRA BABU SABBINENI,HYDERABAD vs. DY. COMMISSIONER OF INCOME TAX , CENTRAL CIRCLE-2(2), HYDERABAD

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

Bench: Shri R.K. Panda & Shri K. Narasimha Charyassessment Year: 2010-11

72 taxmann.com 147), he submitted that the Tribunal in the said decision has held that it does not make any difference as to whether the property has been shown as residential house on the record of the government authority but actual user thereof by the assessee will be considered while adjudicating upon the eligibility of the deduction

DY. COMMISSIONER OF INCOME TAX , CIRCLE-3(1), HYDERABAD vs. MALAYADRI LAXMI NARASIMHAM MULLAPATI, HYDERABAD

In the result, the appeal of Revenue is allowed for statistical purposes

Bench: Shri Rama Kanta Panda & Shri Laliet Kumar

72,44,008 -2,34,008 Co-operative Housing Society, Guttala Begumpet, Hyderabad, Plot No.65 3. Residential Plot at 2,51,30,000 38,18,304 2,13,11,696 Madhapur Village, Serilingampally Mandal Total: 4,51,40,000 3,20,02,771 The assessee made an investment of Rs.3,36,00,000/- in the construction of residential house

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

house property and does not have any brought forward loss 3[or loss to be carried forward] under the head; or (iii) xxxxx 4[(I) has assets (including financial interest in any entity) located outside India; (IA) has signing authority in any account located outside India; (IB) has income from any source outside India; (IC) has income to be apportioned

ASST. COMMISSIONER OF INCOME TAX, CIRCLE-10(1), HYDERABAD vs. VERTEX PROJECTS LLP (FORMERLY M/S VERTEX PROJECTS LTD) , HYDERABAD

In the result, the appeal of Revenue is partly allowed for statistical purposes

Bench: Shri Rama Kanta Panda & Shri Laliet Kumarassessment Year: 2014-15 Acit,Circle-10(1) Vs. Vertex Projects Llp Room No.515, 5Th Floor, (Formerly M/S.Vertex A-Block, I.T.Towers, Projects Ltd.) A.C.Guards, #156-159, Paigah House Hyderabad. S.P.Road, Next To Pg College. Secunderabad-500 026. Pan : Aanfv0232C (Appellant) (Respondent) Assessee By: Shri Sriram Seshadri, Ca Revenue By: Shri Rajendra Kumar,Cit-Dr Date Of Hearing: 15.03.2023 Date Of Pronouncement: 28.04.2023 O R D E R Per Shri Laliet Kumar, J.M. This Is An Appeal Filed By The Revenue, Feeling Aggrieved By The Order Passed By The Learned Commissioner Of Income Tax (Appeals)-5, Dated 16.03.2018 For The Ay 2014-15, On The Following Grounds :

House Hyderabad. S.P.Road, Next to PG College. Secunderabad-500 026. PAN : AANFV0232C (Appellant) (Respondent) Assessee by: Shri Sriram Seshadri, CA Revenue by: Shri Rajendra Kumar,CIT-DR Date of hearing: 15.03.2023 Date of pronouncement: 28.04.2023 O R D E R Per Shri Laliet Kumar, J.M. This is an appeal filed by the Revenue, feeling aggrieved by the order passed

BBR PROJECTS PRIVATE LIMITED,HYDERABAD vs. DCIT., CIRCLE-1(1), HYDERABAD

In the result, appeal of the assessee is allowed in part and for statistical purposes

Bench: Shri Manjunatha. G & Shri K. Narasimha Chary

72 Taxmann.com 149 and Chennai Properties & Investments Ltd vs. CIT 56 Taxmann.com 456 wherein it was held that when the assessee is engaged in the business of letting out of properties, then the income received by it shall be assessed under the head income from business and not under they head Income from House Property and therefore, the authorities

RAVI KUMAR ,HYDERABAD vs. INCOME TAX OFFICER, WARD 4(4), HYDERABAD

In the result, appeal filed by the assessee is allowed for statistical purpose

Bench: Shri Laliet Kumar & Shri Manjunatha G.आ.अपी.सं /Ita No.167/Hyd/2024 (निर्धारण वर्ा/Assessment Year: 2011-12) Ravi Kumar Vs. Income Tax Officer Hyderabad Ward-4(4) [Pan : Adopk6597R] Hyderabad (Appellant) (Respondent) निर्धाररती द्वधरध/Assessee By: Shri A.Srinivas, Ar रधजस् व द्वधरध/Revenue By: Dr.Sachin Kumar, Dr सुिवधई की तधरीख/Date Of Hearing: 20/01/2025 घोर्णध की तधरीख/Date Of 04/02/2025 Pronouncement: आदेश / Order Per. Manjunatha G., A.M: This Appeal Filed By The Assessee Is Directed Against The Order Dated 17.01.2024 Of The Learned Commissioner Of Income Tax (Appeals) [Ld.Cit(A)], National Faceless Appeal Centre (Nfac), Delhi, Pertaining To A.Y.2011-12. 2. The Brief Facts Of The Case Are That, The Assessee, An Individual Entered Into A Development Agreement Cum General Power Of Attorney Vide Document Number 560/2011 Dated 24.03.2011 With M/S Gayathri Construction Company For Joint Development Of A Property. The Assessee Had Not Disclosed The Transaction In His Return Of Income. Therefore, The Assessment

72,435/-. The Assessing Officer had also called upon the assessee to file relevant evidences to prove deduction u/s 54F of the Act for reinvestment of capital gains for purchase of new residential house property. In response, the assessee had furnished copies of development agreement along with photocopies of building. The Assessing Officer, after considering relevant submissions of the assessee

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

house property’, the assessee was eligible for claiming deduction u/s. 80IA(4)(iii) of the Act as ‘business income’, for the reason that the assessee was merely engaged in developing and maintaining infrastructural facilities which arose out of a project approved by the Government of India as an eligible project for claiming deduction u/s. 80IA

MANOJ KUMAR CHOWRAH,HYDERABAD vs. INCOME TAX OFFICER, WARD-4(1), HYDERABAD

In the result, the appeal filed by the assessee is partly allowed

Bench: SHRI G. MANJUNATHA, HON’BLE (Accountant Member), SHRI RAVISH SOOD, HON’BLE (Judicial Member)

72,110/-. The case was selected for limited scrutiny under CASS to verify the cash deposits during the year and investment in sale / purchase of immovable property. During the course of assessment 3 Manoj Kumar Chowrah proceedings, the A.O. noticed that, the assessee had made cash deposit of Rs. 26,05,000/- in Central Bank of India account

DCIT., CIRCLE-13(1), HYDERABAD vs. THE SINGARENI COLLIERIES COMPANY LTD, KOTHAGUDEM

In the result, assessee’s appeals for the A

Bench: Shri Vijay Pal Rao, Vice-A N D Shri Manjunatha, G.आ.अपी.सं /Ita Nos.283, 284 & 286/Hyd/2024 (िनधा"रण वष"/Assessment Years: 2015-16, 2016-17 & 2020-21) Singareni Collieries Vs. Acit, Circle – 1 Company Limited Khammam & Kothagudem Acit, Circle 13(1) Pan:Aaact8873F Hyderabad & आ.अपी.सं /Ita Nos.300, 301 & 308/Hyd/2024 (िनधा"रण वष"/Assessment Years: 2015-16, 2016-17 & 2020-21) Vs. Singareni Collieries Dy. Cit, Circle 13(1) Company Limited Hyderabad Kothagudem Pan:Aaact8873F (Appellant) (Respondent) िनधा""रती "ारा/Assessee By: Shri M.V.Anil Kumar, Advocate राज" व "ारा/Revenue By:: Shri B Balakrishna, Cit (Dr) सुनवाई की तारीख/Date Of Hearing: 10/06/2025 घोषणा की तारीख/Pronouncement: 12/06/2025 आदेश/Order Per Bench: These 3 Sets Of Cross Appeals Filed By The Assessee As Well As The Revenue Are Directed Against The 3 Separate Orders All Dated 30/01/2024 Of The Learned Cit (A)-Nfac Delhi, For The A.Ys 2015-16, 2016-17 & 2020-21 Respectively. The Assessee As Well As The Revenue Have Raised The Following Grounds Of Appeals For 3 A.Ys:

72 and sub- section (3) of section 73, the allowance or the part of the allowance to which effect has not been given, as the case may be, shall be added to the amount of the allowance for depreciation for the following previous year and deemed to be part of that allowance, or if there is no such allowance

SINGARENI COLLIERIES COMPANY LIMITED,KOTHAGUDEM vs. ACIT., CIRCLE-1, KHAMMAM

In the result, assessee’s appeals for the A

Bench: Shri Vijay Pal Rao, Vice-A N D Shri Manjunatha, G.आ.अपी.सं /Ita Nos.283, 284 & 286/Hyd/2024 (िनधा"रण वष"/Assessment Years: 2015-16, 2016-17 & 2020-21) Singareni Collieries Vs. Acit, Circle – 1 Company Limited Khammam & Kothagudem Acit, Circle 13(1) Pan:Aaact8873F Hyderabad & आ.अपी.सं /Ita Nos.300, 301 & 308/Hyd/2024 (िनधा"रण वष"/Assessment Years: 2015-16, 2016-17 & 2020-21) Vs. Singareni Collieries Dy. Cit, Circle 13(1) Company Limited Hyderabad Kothagudem Pan:Aaact8873F (Appellant) (Respondent) िनधा""रती "ारा/Assessee By: Shri M.V.Anil Kumar, Advocate राज" व "ारा/Revenue By:: Shri B Balakrishna, Cit (Dr) सुनवाई की तारीख/Date Of Hearing: 10/06/2025 घोषणा की तारीख/Pronouncement: 12/06/2025 आदेश/Order Per Bench: These 3 Sets Of Cross Appeals Filed By The Assessee As Well As The Revenue Are Directed Against The 3 Separate Orders All Dated 30/01/2024 Of The Learned Cit (A)-Nfac Delhi, For The A.Ys 2015-16, 2016-17 & 2020-21 Respectively. The Assessee As Well As The Revenue Have Raised The Following Grounds Of Appeals For 3 A.Ys:

72 and sub- section (3) of section 73, the allowance or the part of the allowance to which effect has not been given, as the case may be, shall be added to the amount of the allowance for depreciation for the following previous year and deemed to be part of that allowance, or if there is no such allowance

SINGARENI COLLIERIES COMPANY LIMITED,KOTHAGUDEM vs. ACIT., CIRCLE- 1, KHAMMAM

In the result, assessee’s appeals for the A

Bench: Shri Vijay Pal Rao, Vice-A N D Shri Manjunatha, G.आ.अपी.सं /Ita Nos.283, 284 & 286/Hyd/2024 (िनधा"रण वष"/Assessment Years: 2015-16, 2016-17 & 2020-21) Singareni Collieries Vs. Acit, Circle – 1 Company Limited Khammam & Kothagudem Acit, Circle 13(1) Pan:Aaact8873F Hyderabad & आ.अपी.सं /Ita Nos.300, 301 & 308/Hyd/2024 (िनधा"रण वष"/Assessment Years: 2015-16, 2016-17 & 2020-21) Vs. Singareni Collieries Dy. Cit, Circle 13(1) Company Limited Hyderabad Kothagudem Pan:Aaact8873F (Appellant) (Respondent) िनधा""रती "ारा/Assessee By: Shri M.V.Anil Kumar, Advocate राज" व "ारा/Revenue By:: Shri B Balakrishna, Cit (Dr) सुनवाई की तारीख/Date Of Hearing: 10/06/2025 घोषणा की तारीख/Pronouncement: 12/06/2025 आदेश/Order Per Bench: These 3 Sets Of Cross Appeals Filed By The Assessee As Well As The Revenue Are Directed Against The 3 Separate Orders All Dated 30/01/2024 Of The Learned Cit (A)-Nfac Delhi, For The A.Ys 2015-16, 2016-17 & 2020-21 Respectively. The Assessee As Well As The Revenue Have Raised The Following Grounds Of Appeals For 3 A.Ys:

72 and sub- section (3) of section 73, the allowance or the part of the allowance to which effect has not been given, as the case may be, shall be added to the amount of the allowance for depreciation for the following previous year and deemed to be part of that allowance, or if there is no such allowance

DCIT., CIRCLE-13(1), HYDERABAD vs. THE SINGARENI COLLIERIES COMPANY LIMITED, KOTHAGUDEM

In the result, assessee’s appeals for the A

Bench: Shri Vijay Pal Rao, Vice-A N D Shri Manjunatha, G.आ.अपी.सं /Ita Nos.283, 284 & 286/Hyd/2024 (िनधा"रण वष"/Assessment Years: 2015-16, 2016-17 & 2020-21) Singareni Collieries Vs. Acit, Circle – 1 Company Limited Khammam & Kothagudem Acit, Circle 13(1) Pan:Aaact8873F Hyderabad & आ.अपी.सं /Ita Nos.300, 301 & 308/Hyd/2024 (िनधा"रण वष"/Assessment Years: 2015-16, 2016-17 & 2020-21) Vs. Singareni Collieries Dy. Cit, Circle 13(1) Company Limited Hyderabad Kothagudem Pan:Aaact8873F (Appellant) (Respondent) िनधा""रती "ारा/Assessee By: Shri M.V.Anil Kumar, Advocate राज" व "ारा/Revenue By:: Shri B Balakrishna, Cit (Dr) सुनवाई की तारीख/Date Of Hearing: 10/06/2025 घोषणा की तारीख/Pronouncement: 12/06/2025 आदेश/Order Per Bench: These 3 Sets Of Cross Appeals Filed By The Assessee As Well As The Revenue Are Directed Against The 3 Separate Orders All Dated 30/01/2024 Of The Learned Cit (A)-Nfac Delhi, For The A.Ys 2015-16, 2016-17 & 2020-21 Respectively. The Assessee As Well As The Revenue Have Raised The Following Grounds Of Appeals For 3 A.Ys:

72 and sub- section (3) of section 73, the allowance or the part of the allowance to which effect has not been given, as the case may be, shall be added to the amount of the allowance for depreciation for the following previous year and deemed to be part of that allowance, or if there is no such allowance

KRISHNAKUMAR MANDA,MEDCHAL vs. DCIT., CIRCLE-12(1), HYDERABAD

Bench: Shri Ravish Sooda N D Shri Madhusudan Sawdiaआ.अपी.सं /Ita Nos. 1016 & 1017/Hyd/2025 (िनधा"रण वष"/Assessment Years: 2021-22) Shri Krishnakumar Manda, Vs. Deputy Commissioner Of Medchal Income Tax Pan:Bmspm9739D Circle 12(1) Hyderabad (Appellant) (Respondent) िनधा""रती "ारा/Assessee By: Shri Phaneendra Nag, Ca राज" व "ारा/Revenue By:: Shri S. Arun Kumar, Sr. Dr सुनवाई की तारीख/Date Of Hearing: 11/12/2025 घोषणा की तारीख/Pronouncement: 19/12/2025 आदेश/Order Per Madhusudan Sawdia, A.M.:

72 days and admit the appeal for adjudication on merits. Page 2 of 16 ITA Nos 1016 and 1017 of 2025 Krishnakumar Manda ITA No.1016/Hyd/2025: 5. The assessee has raised the following grounds of appeal: “1. The Ld. CIT(A) erred in considering the fact that the order passed u/s 250 of the Income Tax Act, 1961, dated

KRISHNAKUMAR MANDA,MEDCHAL vs. DCIT., CIRCLE-12(1), HYDERABAD

Bench: Shri Ravish Sooda N D Shri Madhusudan Sawdiaआ.अपी.सं /Ita Nos. 1016 & 1017/Hyd/2025 (िनधा"रण वष"/Assessment Years: 2021-22) Shri Krishnakumar Manda, Vs. Deputy Commissioner Of Medchal Income Tax Pan:Bmspm9739D Circle 12(1) Hyderabad (Appellant) (Respondent) िनधा""रती "ारा/Assessee By: Shri Phaneendra Nag, Ca राज" व "ारा/Revenue By:: Shri S. Arun Kumar, Sr. Dr सुनवाई की तारीख/Date Of Hearing: 11/12/2025 घोषणा की तारीख/Pronouncement: 19/12/2025 आदेश/Order Per Madhusudan Sawdia, A.M.:

72 days and admit the appeal for adjudication on merits. Page 2 of 16 ITA Nos 1016 and 1017 of 2025 Krishnakumar Manda ITA No.1016/Hyd/2025: 5. The assessee has raised the following grounds of appeal: “1. The Ld. CIT(A) erred in considering the fact that the order passed u/s 250 of the Income Tax Act, 1961, dated

SABIR , SEW & PRASAD JV,HYDERABAD vs. DY. COMMISSIONER OF INCOME TAX , CIRCLE-6(1), HYDERABAD

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

house property', the assessee was eligible for\nclaiming deduction u/s.80IA(4)(iii) of the Act as ‘business income', for the\nreason that the assessee was merely engaged in developing and\nmaintaining infrastructural facilities which arose out of a project\napproved by the Government of India as an eligible project for claiming\ndeduction u/s.80IA(4)(iii) of the Act. Further

SABIR, SEW & PRASAD JV,HYDERABAD vs. DY. COMMISSIONER OF INCOME TAX , CIRCLE-6(1), HYDERABAD

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

house property', the assessee was eligible for\nclaiming deduction u/s.80IA(4)(iii) of the Act as ‘business income', for the\nreason that the assessee was merely engaged in developing and\nmaintaining infrastructural facilities which arose out of a project\napproved by the Government of India as an eligible project for claiming\ndeduction u/s.80IA(4)(iii) of the Act. Further

SABIR, SEW 7 PRASAD JV,HYDERABAD vs. DY. COMMISSIONER OF INCOME TAX , CIRCLE-6(1), HYDERABAD

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

house property', the assessee was eligible for\nclaiming deduction u/s.80IA(4)(iii) of the Act as ‘business income', for the\nreason that the assessee was merely engaged in developing and\nmaintaining infrastructural facilities which arose out of a project\napproved by the Government of India as an eligible project for claiming\ndeduction u/s.80IA(4)(iii) of the Act. Further