DCIT (EXEMPTIONS), CIRCLE 1(1), HYDERABAD vs. NATIONAL INSTITUTE OF RURAL DEVELOPMENT AND PANCHAYATI RAJ, HYDERABAD
In the result, both the appeal filed by the Revenue and cross- objection filed by the assessee are dismissed
ITA 1211/HYD/2025[2016-17]Status: DisposedITAT Hyderabad19 Dec 2025AY 2016-17
Bench: SHRI VIJAY PAL RAO, HON’BLE (Vice President), SHRI MANJUNATHA G, HON’BLE (Accountant Member)
Section 11Section 124(3)Section 139Section 148
ac) of the Act vide order dated 06.04.2022 for a period of 5 years from A.Y. 2022-23
to A.Y. 2026-27. In this case, specific information was flagged as per the Risk Management Strategy formulated by the CBDT through ITBA software under the head ‘NMS cases’. As per the specific information, the assessee has carried out certain transactions during