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3 results for “reassessment”+ Section 13Aclear

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Key Topics

Section 106Section 1485Section 143(3)4Section 1474Section 80C4Section 54F3Exemption3Reassessment3Section 250(6)2Section 80C(2)(xvii)

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

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

ITA 442/HYD/2023[2013-14]Status: DisposedITAT Hyderabad15 Jan 2025AY 2013-14
For Appellant: Shri P. Murali Mohan Rao, C.AFor Respondent: : Shri SPG Mudaliar, SR-DR
Section 143(3)Section 148Section 54F

reassessment u/s 143(3)\nr.w.s.147 of the Act dated 22-12-2019.\n3. The Ld. CIT(A) ought to have appreciated the fact that the\nreassessment u/s 143(3) r.w.s 147 is erroneous as no tangible\nmaterial was found which indicates that the assessee has escaped the\nincome.\n4. The Ld. CIT(A) ought to have appreciated the fact that

VEERA REDDY POSHAM,NALGONDA vs. ACIT, CENTRAL CIRCLE1(1), HYDERABAD

In the result, ITA.No.1830/Hyd

2
Deduction2
Penalty2
ITA 1830/HYD/2025[2022-23]Status: DisposedITAT Hyderabad13 Mar 2026AY 2022-23

Bench: Shri Vijay Pal Rao & Shri Madhusudan Sawdiaआ.अपी.सं /Ita.Nos.1829 & 1830/Hyd/2025 Assessment Years 2020-2021 & 2022-2023 Veera Reddy Posham, The Acit, Nalgonda – 508 246 Central Circle-1(1), Vs. Telangana. Hyderabad. Telangana. Pan Aijpp0376P (Applicant) (Respondent) -None- िनधा"रती "ारा/Assessee By : राज" व "ारा/Revenue By : Dr. Sachin Kumar, Sr. Ar सुनवाई की तारीख/Date Of Hearing: 09.03.2026 घोषणा की तारीख/Pronouncement: 13.03.2026 आदेश/Order Per Vijay Pal Rao:

For Respondent: Dr. Sachin Kumar, Sr. AR
Section 10Section 132Section 143(3)Section 147Section 148Section 234FSection 250(6)Section 270ASection 80CSection 80C(2)(xvii)

section 10(13A).  The disallowance was made merely for want of documents at assessment stage without providing opportunity to cure the procedural deficiency during appellate stage; the same deserves to be deleted. F. Levy of Interest & Penalty  The levy of interest u/ss 234A, 234B, 234C and fee u/s 234F is consequential and without proper computation.  The initiation of penalty proceedings

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

ITA 1829/HYD/2025[2020-21]Status: DisposedITAT Hyderabad13 Mar 2026AY 2020-21

Bench: Shri Vijay Pal Rao & Shri Madhusudan Sawdiaआ.अपी.सं / Ita.Nos.1829 & 1830/Hyd/2025

For Appellant: -None-For Respondent: Dr. Sachin Kumar, Sr. AR
Section 10Section 132Section 143(3)Section 147Section 148Section 234FSection 250(6)Section 270ASection 80CSection 80C(2)(xvii)

reassessment order is void ab initio and liable to be quashed. C. Violation of Natural Justice • The learned CIT(A) grossly erred in dismissing the appeal ex parte, ignoring that sufficient and reasonable opportunities were not effectively granted or that the appellant was prevented by reasonable cause from compliance. • The learned CIT(A) erred in not adjudicating the appeal