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407 results for “reassessment”+ Section 143(2)clear

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Mumbai2,426 Delhi2,330 Chennai782 Kolkata568 Jaipur527 Ahmedabad490 Bangalore462 Hyderabad407 Chandigarh299 Pune237 Raipur221 Rajkot193 Indore188 Surat156 Cochin155 Amritsar148 Patna127 Nagpur109 Visakhapatnam100 Guwahati88 Agra81 Ranchi70 Dehradun67 Cuttack63 Lucknow62 Jodhpur58 Allahabad40 Panaji22 Jabalpur10 Varanasi4

Key Topics

Section 143(3)89 Addition to Income81 Section 153A70 Section 14766 Section 13260 Section 14860 Search & Seizure46 Section 6937 Section 14A33

SANGHI TEXTILES PRIVATE LIMITED,HYDERBAD vs. ITO., WARD-3(1), HYDERABAD

ITA 1311/HYD/2025[2014-15]Status: DisposedITAT Hyderabad07 Jan 2026AY 2014-15

Bench: Us:

Section 139(1)Section 143(2)Section 145Section 147Section 148Section 194ASection 250Section 37(1)

section 143(2) of the Act in reassessment proceedings, prior to finalizing reassessment order cannot be condoned by referring to section

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

Showing 1–20 of 407 · Page 1 of 21

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Section 139(1)28

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

ITA 1187/HYD/2018[2014-15]Status: DisposedITAT Hyderabad28 Apr 2023AY 2014-15

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 :

For Appellant: Shri Sriram Seshadri, CAFor Respondent: Shri Rajendra Kumar,CIT-DR

Section 115JSection 142(1)Section 143(2)Section 14ASection 14A(3)Section 47Section 56Section 56(2)(viia)Section 56(2)(viiia)

section 147 / 148 of the Act, the coordinate Bench had held as under : “22. Coming back to our point we have to examine whether protective assessment/addition is possible under section 147 in respect of the same person and for the same period. When a regular assessment is made and later on it comes to the notice of the Assessing Officer

RAMA MOHAN SOMA,ANANTAPUR vs. INCOME TAX OFFICER, WARD -1, HINDUPUR

In the result, the appeal of the assessee is allowed

ITA 180/HYD/2024[2012-13]Status: DisposedITAT Hyderabad09 May 2024AY 2012-13

Bench: Shri Laliet Kumar & Shri Madhusudan Sawdia, Accounant Member Assessment Year: 2012-13 Rama Mohan Soma, Vs. The Income Tax Officer, H.No.12-274-3, Bypass Ward – 1, Road, Kadiri, Anantapur, Hindupur. Andhra Pradesh – 515591. Pan : Aocps8172D (Appellant) (Respondent) Assessee By: Shri G. Srinivasa Rao, C.A. Revenue By: Shri Shakeer Ahamed, Sr.Ar. Date Of Hearing: 02.05.2024 Date Of Pronouncement: 09.05.2024 O R D E R Per Laliet Kumar, J.M. The Appeal Of The Assessee For A.Y. 2012-13 Arises From Order Of Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre (Nfac), Delhi Dt.27.12.2023 Invoking Proceedings Under Section 143(3) R.W.S. 147 Of The Income Tax Act, 1961 (In Short, “The Act”). 2. The Grounds Raised By The Assessee Read As Under :

For Appellant: Shri G. Srinivasa Rao, C.AFor Respondent: Shri Shakeer Ahamed, Sr.AR

Section 142(1)Section 143(2)Section 143(3)Section 147Section 148Section 156Section 254Section 69B

section 143(2) the assumption of jurisdiction itself would be invalid. (iii) Pr. CIT v. Jignesh Bhagwandas Patel (Guj-HC) ITA No.282,283 of 2019. The reassessment

ANKIT JAIN,HYDERABAD. vs. ACIT., CENTRAL CIRCLE - 1(2), HYDERABAD

In the result, both the appeals filed by the assessee in ITA Nos

ITA 1544/HYD/2025[2019-20]Status: DisposedITAT Hyderabad30 Jan 2026AY 2019-20

Bench: Us:

Section 115BSection 143(3)Section 147Section 148Section 148ASection 292CSection 69

reassessment notice under Section 148, in case assigned to “Central Circle”, cannot be issued by JAO and has to be issued in a faceless manner as per the amended provisions brought in by Ankit Jain vs. ACIT/DCIT Finance Act, 2021 w.e.f 01.04.2021. The Ld. AR had placed on record the ITAT order in the case of Prabhakar Reddy Basireddy

ANKIT JAIN, HYDERABAD. vs. DCIT., CENTRAL CIRCLE -1(2), HYDERABAD.

In the result, both the appeals filed by the assessee in ITA Nos

ITA 1545/HYD/2025[2020-21]Status: DisposedITAT Hyderabad30 Jan 2026AY 2020-21

Bench: Us:

Section 115BSection 143(3)Section 147Section 148Section 148ASection 292CSection 69

reassessment notice under Section 148, in case assigned to “Central Circle”, cannot be issued by JAO and has to be issued in a faceless manner as per the amended provisions brought in by Ankit Jain vs. ACIT/DCIT Finance Act, 2021 w.e.f 01.04.2021. The Ld. AR had placed on record the ITAT order in the case of Prabhakar Reddy Basireddy

PRABHAKAR REDDY BASIREDDY, NALGONDA vs. DCIT., CENTRAL CIRCLE-1(1), HYDERABAD

In the result, both the appeals filed by the assessee in ITA Nos

ITA 1591/HYD/2025[2020-21]Status: DisposedITAT Hyderabad24 Dec 2025AY 2020-21

Section 132Section 147Section 148

143 or Section 148 or sub-section (1) of Section 153A or sub-section (2) of Section 153C. To sum up, the obligation cast upon an assessee to call in question the jurisdiction of the A.O as per the mandate of sub-section (3) of Section 124 is confined to a case where he objects to the assumption of jurisdiction

PRABHAKAR REDDY BASIREDDY, NALGONDA vs. DCIT., CENTRAL CIRCLE-1(1) , HYDERABAD

In the result, both the appeals filed by the assessee in ITA Nos

ITA 1592/HYD/2025[2022-23]Status: DisposedITAT Hyderabad24 Dec 2025AY 2022-23

Bench: SHRI RAVISH SOOD, HON'BLE (Judicial Member), SHRI MADHUSUDAN SAWDIA HON'BLE (Accountant Member)

Section 132Section 147Section 148

143 or Section 148 or sub-section (1) of Section 153A or sub-section (2) of Section 153C. To sum up, the obligation cast upon an assessee to call in question the jurisdiction of the A.O as per the mandate of sub-section (3) of Section 124 is confined to a case where he objects to the assumption of jurisdiction

RASHID HUSSAIN,HYDERABAD vs. ACIT., CENTRAL CIRCLE-1(3), HYDERABAD

ITA 1322/HYD/2025[2021-22]Status: DisposedITAT Hyderabad30 Jan 2026AY 2021-22

Bench: SHRI RAVISH SOOD, HON'BLE (Judicial Member), SHRI MADHUSUDAN SAWDIA HON'BLE (Accountant Member)

Section 143(2)Section 147Section 148Section 148ASection 151ASection 250Section 37(1)

143 or Section 148 or sub-section (1) of Section 153A or sub-section (2) of Section 153C. To sum up, the obligation cast upon an assessee to call in question the jurisdiction of the A.O as per the mandate of sub-section (3) of Section 124 is confined to a case where he objects to the assumption of jurisdiction

THE OOKAL FARMERS SERVICE COOPERATIVE SOCIETY LIMITED,WARANGAL vs. ITO., WARD-1, WARANGAL

In the result, all three appeals of the assesssee, i

ITA 1143/HYD/2025[2015-16]Status: DisposedITAT Hyderabad24 Dec 2025AY 2015-16

Bench: SHRI RAVISH SOOD, HON'BLE (Judicial Member), SHRI MADHUSUDAN SAWDIA HON'BLE (Accountant Member)

Section 147Section 148Section 148ASection 80PSection 80P(2)(d)

143 or Section 148 or sub-section (1) of Section 153A or sub-section (2) of Section 153C. To sum up, the obligation cast upon an assessee to call in question the jurisdiction of the A.O as per the mandate of sub-section (3) of Section 124 is confined to a case where he objects to the assumption of jurisdiction

THE OOKAL FARMERS SERVICE COOPERATIVE SOCIETY LIMITED,WARANGAL vs. ITO., WARD-1, WARANGAL

In the result, all three appeals of the assesssee, i

ITA 1145/HYD/2025[2018-19]Status: DisposedITAT Hyderabad24 Dec 2025AY 2018-19

Bench: SHRI RAVISH SOOD, HON'BLE (Judicial Member), SHRI MADHUSUDAN SAWDIA HON'BLE (Accountant Member)

Section 147Section 148Section 148ASection 80PSection 80P(2)(d)

143 or Section 148 or sub-section (1) of Section 153A or sub-section (2) of Section 153C. To sum up, the obligation cast upon an assessee to call in question the jurisdiction of the A.O as per the mandate of sub-section (3) of Section 124 is confined to a case where he objects to the assumption of jurisdiction

THE OOKAL FARMERS SERVICE COOPERATIVE SOCIETY LIMITED,WARANGAL vs. ITO., WARD-1, WARANGAL

In the result, all three appeals of the assesssee, i

ITA 1144/HYD/2025[2016-17]Status: DisposedITAT Hyderabad24 Dec 2025AY 2016-17

Bench: SHRI RAVISH SOOD, HON'BLE (Judicial Member), SHRI MADHUSUDAN SAWDIA HON'BLE (Accountant Member)

Section 147Section 148Section 148ASection 80PSection 80P(2)(d)

143 or Section 148 or sub-section (1) of Section 153A or sub-section (2) of Section 153C. To sum up, the obligation cast upon an assessee to call in question the jurisdiction of the A.O as per the mandate of sub-section (3) of Section 124 is confined to a case where he objects to the assumption of jurisdiction

MADURAI TUTICORIN EXPRESSWAYS LIMITED,HYDERABAD vs. ACIT., CIRCLE - 5(1), HYDERABAD

In the result, all three appeals of the assesssee, i

ITA 1143/HYD/2024[2017-18]Status: DisposedITAT Hyderabad07 Jan 2025AY 2017-18

Bench: SHRI LALIET KUMAR (Judicial Member), SHRI MADHUSUDAN SAWDIA (Accountant Member)

Section 147Section 148Section 148ASection 80PSection 80P(2)(d)

143 or Section 148 or sub-section (1) of Section 153A or sub-section (2) of Section 153C. To sum up, the obligation cast upon an assessee to call in question the jurisdiction of the A.O as per the mandate of sub-section (3) of Section 124 is confined to a case where he objects to the assumption of jurisdiction

KRISHNAVENI KOKKULA,HYDERABAD vs. ITO., WARD-9(1), HYDERABAD

In the result, the appeal filed by the assessee is allowed in terms of our aforesaid observations

ITA 558/HYD/2025[2016-17]Status: DisposedITAT Hyderabad17 Dec 2025AY 2016-17

Bench: Us:

Section 147Section 69A

143 or Section 148 or sub-section (1) of Section 153A or sub-section (2) of Section 153C. To sum up, the obligation cast upon an assessee to call in question the jurisdiction of the A.O as per the mandate of sub-section (3) of Section 124 is confined to a case where he objects to the assumption of jurisdiction

COUNTRY CLUB HOSPITALITY & HOLIDAYS LIMITED,HYDERABAD vs. DCIT., CIRCLE-1(1), HYDERABAD

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

ITA 1480/HYD/2025[2011-12]Status: DisposedITAT Hyderabad27 Mar 2026AY 2011-12

Section 139Section 143(2)Section 143(3)Section 147Section 148Section 149Section 250

reassessment proceedings under Section 143(3) r.w.s. 147 of the Act and the Ld. CIT(A) has rightly sustained the addition. 26. We have heard both parties, perused the material available on record and had gone through the orders of the authorities below. There is no dispute with regard to the fact that the A.O. made addition

HARIPRIYA TEKUPALLY,HYDERABAD vs. INCOME TAX OFFICER, INT TXN - 2, HYDERABAD

In the result appeal ITA

ITA 787/HYD/2024[2014-15]Status: DisposedITAT Hyderabad10 Sept 2025AY 2014-15

Bench: Shri Vijay Pal Rao & Shri Manjunatha G

For Appellant: CA, P R SureshFor Respondent: Sri Siva Prasad, SV, Sr. AR

Section 142(1)Section 144CSection 144C(15)Section 144C(5)Section 147Section 148Section 54F

143(2) of Income Tax Act, 1961. 7. The learned AO has erred in law in not following Provisions of section 130, 144B and 153A of Income Tax Act, along with CBDT Circular's dated 28.03.2022 and 29.03.2022 mandating reassessment

GANGARAM REDDY TEKULAPALLI,HYDERABAD vs. ITO., INT TAXN- 2, HYDERABAD

In the result appeal ITA

ITA 786/HYD/2024[2014-15]Status: DisposedITAT Hyderabad10 Sept 2025AY 2014-15

Bench: Shri Vijay Pal Rao & Shri Manjunatha G

For Appellant: CA, P R SureshFor Respondent: Sri Siva Prasad, SV, Sr. AR

Section 142(1)Section 144CSection 144C(15)Section 144C(5)Section 147Section 148Section 54F

143(2) of Income Tax Act, 1961. 7. The learned AO has erred in law in not following Provisions of section 130, 144B and 153A of Income Tax Act, along with CBDT Circular's dated 28.03.2022 and 29.03.2022 mandating reassessment

RAGHU ALEKH BARLI,HYDERABAD vs. DCIT., CIRCLE-6(1), HYDERABAD

Accordingly we have set aside the order of the Ld. CIT(A) and quashed the impugned assessment order. Following the same reasoning, all these three appeals filed by the assessee are also allowed in ...

ITA 915/HYD/2025[2018-19]Status: DisposedITAT Hyderabad24 Dec 2025AY 2018-19

Bench: Shri Ravish Sooda N D Shri Madhusudan Sawdiaappeal In Ita Assessee Revenue A.Y 1317/Hyd/2025 Smt. Lingamgunta Income Tax Officer 2015-16 Adilaxmi, Secunderabad Ward 10 (1) Pan:Amnpl4940M Hyderabad 915/Hyd/2025 Shri Raghu Alekh Barli Dy. Cit 2018-19 Hyderabad Circle 6(1) Pan:Ahjpa1085F Hyderabad 1487/Hyd/2025 Sanzyme Private Ltd Dy. Cit 2019-20 Hyderabad Circle 3(1) Pan:Aaacu2692R Hyderabad 1606/Hyd/2025 Shri Bikaram Income Tax Officer 2018-19 Pushpender, Hyderabad Ward 9(1) Pan: Cebpp4471F Hyderabad िनधा""रती "ारा/Assessee By: Advocates Shri S. Rama Rao & Sashank Dundu & C.A. Kumar Pal Tated राज" व "ारा/Revenue By:: Shri Waseem Ur Rahman, Sr. Dr

For Appellant: Advocates Shri S. Rama Rao &For Respondent: : Shri Waseem UR Rahman, Sr. DR

Section 147Section 148Section 148A

143 or Section 148 or sub-section (1) of Section 153A or sub-section (2) of Section 153C. To sum up, the obligation cast upon an assessee to call in question the jurisdiction of the A.O as per the mandate of sub- Page 7 of 29 ITA Nos 1317 915 1487 and 1606 section (3) of Section 124 is confined

BIKARAM PUSHPENDER,HYDERABAD vs. ITO, WARD-9(1), HYDERABAD

Accordingly we have set aside the order of the Ld. CIT(A) and quashed the impugned assessment order. Following the same reasoning, all these three appeals filed by the assessee are also allowed in ...

ITA 1606/HYD/2025[2018-19]Status: DisposedITAT Hyderabad24 Dec 2025AY 2018-19

Bench: Shri Ravish Sooda N D Shri Madhusudan Sawdiaappeal In Ita Assessee Revenue A.Y 1317/Hyd/2025 Smt. Lingamgunta Income Tax Officer 2015-16 Adilaxmi, Secunderabad Ward 10 (1) Pan:Amnpl4940M Hyderabad 915/Hyd/2025 Shri Raghu Alekh Barli Dy. Cit 2018-19 Hyderabad Circle 6(1) Pan:Ahjpa1085F Hyderabad 1487/Hyd/2025 Sanzyme Private Ltd Dy. Cit 2019-20 Hyderabad Circle 3(1) Pan:Aaacu2692R Hyderabad 1606/Hyd/2025 Shri Bikaram Income Tax Officer 2018-19 Pushpender, Hyderabad Ward 9(1) Pan: Cebpp4471F Hyderabad िनधा""रती "ारा/Assessee By: Advocates Shri S. Rama Rao & Sashank Dundu & C.A. Kumar Pal Tated राज" व "ारा/Revenue By:: Shri Waseem Ur Rahman, Sr. Dr

For Appellant: Advocates Shri S. Rama Rao &For Respondent: : Shri Waseem UR Rahman, Sr. DR

Section 147Section 148Section 148A

143 or Section 148 or sub-section (1) of Section 153A or sub-section (2) of Section 153C. To sum up, the obligation cast upon an assessee to call in question the jurisdiction of the A.O as per the mandate of sub- Page 7 of 29 ITA Nos 1317 915 1487 and 1606 section (3) of Section 124 is confined

LINGAMGUNTA ADILAXMI,SECUNDERABAD vs. ITO., WARD-10(1), HYDERABAD

Accordingly we have set aside the order of the Ld. CIT(A) and quashed the impugned assessment order. Following the same reasoning, all these three appeals filed by the assessee are also allowed in ...

ITA 1317/HYD/2025[2015-16]Status: DisposedITAT Hyderabad24 Dec 2025AY 2015-16

Bench: Shri Ravish Sooda N D Shri Madhusudan Sawdiaappeal In Ita Assessee Revenue A.Y 1317/Hyd/2025 Smt. Lingamgunta Income Tax Officer 2015-16 Adilaxmi, Secunderabad Ward 10 (1) Pan:Amnpl4940M Hyderabad 915/Hyd/2025 Shri Raghu Alekh Barli Dy. Cit 2018-19 Hyderabad Circle 6(1) Pan:Ahjpa1085F Hyderabad 1487/Hyd/2025 Sanzyme Private Ltd Dy. Cit 2019-20 Hyderabad Circle 3(1) Pan:Aaacu2692R Hyderabad 1606/Hyd/2025 Shri Bikaram Income Tax Officer 2018-19 Pushpender, Hyderabad Ward 9(1) Pan: Cebpp4471F Hyderabad िनधा""रती "ारा/Assessee By: Advocates Shri S. Rama Rao & Sashank Dundu & C.A. Kumar Pal Tated राज" व "ारा/Revenue By:: Shri Waseem Ur Rahman, Sr. Dr

For Appellant: Advocates Shri S. Rama Rao &For Respondent: : Shri Waseem UR Rahman, Sr. DR

Section 147Section 148Section 148A

143 or Section 148 or sub-section (1) of Section 153A or sub-section (2) of Section 153C. To sum up, the obligation cast upon an assessee to call in question the jurisdiction of the A.O as per the mandate of sub- Page 7 of 29 ITA Nos 1317 915 1487 and 1606 section (3) of Section 124 is confined

SANZYME PRIVATE LIMITED,HYDERABAD vs. DCIT., CIRCLE-3(1), HYDERABAD

Accordingly we have set aside the order of the Ld. CIT(A) and quashed the impugned assessment order. Following the same reasoning, all these three appeals filed by the assessee are also allowed in ...

ITA 1487/HYD/2025[2019-2020]Status: DisposedITAT Hyderabad24 Dec 2025AY 2019-2020

Bench: Shri Ravish Sooda N D Shri Madhusudan Sawdiaappeal In Ita Assessee Revenue A.Y 1317/Hyd/2025 Smt. Lingamgunta Income Tax Officer 2015-16 Adilaxmi, Secunderabad Ward 10 (1) Pan:Amnpl4940M Hyderabad 915/Hyd/2025 Shri Raghu Alekh Barli Dy. Cit 2018-19 Hyderabad Circle 6(1) Pan:Ahjpa1085F Hyderabad 1487/Hyd/2025 Sanzyme Private Ltd Dy. Cit 2019-20 Hyderabad Circle 3(1) Pan:Aaacu2692R Hyderabad 1606/Hyd/2025 Shri Bikaram Income Tax Officer 2018-19 Pushpender, Hyderabad Ward 9(1) Pan: Cebpp4471F Hyderabad िनधा""रती "ारा/Assessee By: Advocates Shri S. Rama Rao & Sashank Dundu & C.A. Kumar Pal Tated राज" व "ारा/Revenue By:: Shri Waseem Ur Rahman, Sr. Dr

For Appellant: Advocates Shri S. Rama Rao &For Respondent: : Shri Waseem UR Rahman, Sr. DR

Section 147Section 148Section 148A

143 or Section 148 or sub-section (1) of Section 153A or sub-section (2) of Section 153C. To sum up, the obligation cast upon an assessee to call in question the jurisdiction of the A.O as per the mandate of sub- Page 7 of 29 ITA Nos 1317 915 1487 and 1606 section (3) of Section 124 is confined