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

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

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

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:

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