DY.COMMISSIONER OF INCOME TAX, CIRCLE 2(2), HYDERBAD vs. SEW INFRASTUCTURE LIMITED, HYDERABAD

reassessment proceedings the assessee\ncannot claim deduction which was neither claimed nor\nallowed in original assessment and it is not open

DY.COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2(2), HYDERABAD vs. SEW INFRASTRUCTURE LIMITED , HYDERABAD

reassessment proceedings the assessee\ncannot claim deduction which was neither claimed nor\nallowed in original assessment and it is not open

DY. COMMISSIONER OF INCOME TAX , CIRCLE-3(1), HYDERABAD vs. SEW INFRASTRUCTURE LIMITED , HYDERABAD

In the result appeals filed by the Revenue\nITA

reassessment proceedings the assessee\ncannot claim deduction which was neither claimed nor\nallowed in original assessment and it is not open

DY.COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2(2), HYDERABAD vs. SEW INFRASTRUCTURE LIMITED, HYDERABAD

reassessment proceedings the assessee\ncannot claim deduction which was neither claimed nor\nallowed in original assessment and it is not open

DY. COMMISSIONER OF INCOME TAX , CENTRAL CIRCLE-1(2), HYDERABAD vs. AMSRI BUILDERS, SECUNDERABAD

In the result, the appeal of the Revenue for A

reassessment proceedings the assessee cannot claim deduction\nwhich was neither claimed nor allowed in original assessment and it is\nnot

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

deduction u/s 54F of the Act in the reassessment proceedings and further, none of the authorities below have examined the fact

PEDA SUBBA RAO UNNAM,ADDANKI vs. ITO , WARD-1, ONGOLE

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

Bench: SHRI VIJAY PAL RAO, HON’BLE (Vice President), SHRI MANJUNATHA G, HON'BLE (Accountant Member)

deduction under Chapter VIA. During the course of reassessment proceedings, the A.O. noticed that, the assessee had made cash deposits

DY. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2(2), HYDERABAD vs. SEW INFRASTRUCTURE LIMITED, HYDERABAD

Bench: Justice (Retd.) C.V. Bhadang, Shri Mahavir Singh & Shri G. Manjunatha

reassessment proceedings under Section 147 of the Act are for the benefit of the Revenue, and hence, no new claim can be raised towards any deduction

KARTHIK KUMAR KYATHAM,NIZAMABAD vs. ITO, WARD-1, ADILABAD

In the result, appeal of the Assessee is\nallowed

reassess such income or recompute the loss or the\ndepreciation allowance or any other allowance or deduction for the Assessment

VASUKI KATAKAM,KURNOOL vs. ITO., WARD-1, KURNOOL

In the result, appeal of the Assessee is\nallowed

reassess such income or recompute the loss or the\ndepreciation allowance or any other allowance or deduction for the Assessment

SUKESINI KUMILI,HYDERABAD vs. ITO, WARD-15(1), HYDERABAD

reassess such income or recompute the loss or the\ndepreciation allowance or any other, allowance or deduction for the Assessment

BALGURI RAJESHWAR RAO,HYDERABAD vs. ITO, WARD- 11(1), HYDERABAD, HYDERABAD

reassess such income or recompute the loss or the\ndepreciation allowance or any other allowance or deduction for the Assessment

PRIMARY AGRICULTURAL CO OP CREDIT SOCIETY LIMITED MINARPALLY,MINARPALLY VILLAGE vs. INCOME TAX OFFICER, WARD-1, NIZAMABAD

reassess such income or recompute the loss or the\ndepreciation allowance or any other allowance or deduction for the Assessment

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

reassess such income or recompute the loss or the\ndepreciation allowance or any other, allowance or deduction for the Assessment

ARKAY ENERGY (RAMESWARM) PRIVATE LIMITED,HYDERABAD vs. DCIT., CIRCLE-1(1), HYDERABAD

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

reassess such income or recompute the loss or the\ndepreciation allowance or any other allowance or deduction for the Assessment

RAMESH SISTLA,HYDERABAD vs. ITO., WARD-14(1), HYDERABAD

In the result, the appeal of the assessee is allowed

reassess such income or recompute the loss or the\ndepreciation allowance or any other allowance or deduction for the Assessment

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

reassess such income or re-compute the loss or the depreciation allowance or any other allowance or deduction for the Assessment

VEERA REDDY POSHAM,NALGONDA vs. ACIT, CENTRAL CIRCLE-1(1), HYDERABAD

In the result, ITA.No.1830/Hyd

disallowance of deduction u/s 80C and exemption u/s 10(13A) due to lack of evidence; and whether reassessment proceedings were valid." } }