PACC CONTAINER LINE PTE LIMITED,NELLORE vs. INCOME TAX OFFICER, (INTERNATIONAL TAXATION), NELLORE

In the result, all the appeals of the assessee are dismissed

Bench: Shri Laliet Kumar & Shri Laxmi Prasad Sahu

reassessment or recomputation under section 147 or section 150; (c) an order under section 154 or section 155 having the effect of enhancing the assessment or reducing a refund or an order refusing to allow the claim made by the assessee under either of the said sections; (d) an order made under section 163 treating the assessee as the agent

PACC CONTAINER LINE PTE LIMITED,NELLORE vs. INCOME TAX OFFICER, (INTERNATIONAL TAXATION), NELLORE

In the result, all the appeals of the assessee are dismissed

Bench: Shri Laliet Kumar & Shri Laxmi Prasad Sahu

reassessment or recomputation under section 147 or section 150; (c) an order under section 154 or section 155 having the effect of enhancing the assessment or reducing a refund or an order refusing to allow the claim made by the assessee under either of the said sections; (d) an order made under section 163 treating the assessee as the agent

PACC CONTAINER LINE PTE LIMITED ,SINGAPORE REP BY ITS INDIAN AGENT M/S J M BAXI & CO ,NELLORE vs. INCOME TAX OFFICERS ,(INTERNATIONAL TAXATION) , NELLORE

In the result, all the appeals of the assessee are dismissed

Bench: Shri Laliet Kumar & Shri Laxmi Prasad Sahu

reassessment or recomputation under section 147 or section 150; (c) an order under section 154 or section 155 having the effect of enhancing the assessment or reducing a refund or an order refusing to allow the claim made by the assessee under either of the said sections; (d) an order made under section 163 treating the assessee as the agent

PACC CONTAINER LINE PTE LIMITED ,SINGAPORE REP BY ITS INDIAN AGENT M/S J M BAXI & CO,NELLORE vs. INCOME TAX OFFICERS ,(INTERNATIONAL TAXATION), NELLORE

In the result, all the appeals of the assessee are dismissed

Bench: Shri Laliet Kumar & Shri Laxmi Prasad Sahu

reassessment or recomputation under section 147 or section 150; (c) an order under section 154 or section 155 having the effect of enhancing the assessment or reducing a refund or an order refusing to allow the claim made by the assessee under either of the said sections; (d) an order made under section 163 treating the assessee as the agent

ACE TYRES PRIVATE LIMITED,HYDERABAD vs. DCIT, CENTRAL CIRCLE-1(2), HYDERABAD

In the result, the remaining appeals filed by the assessees (at Sl

reassessment is passed pursuant to a search operation is a mandatory requirement of section 153D and that such approval is not meant to be given mechanically. The finding of the Tribunal that in the present cases such approval was granted mechanically without application of mind by the Additional Commissioner resulting in vitiating the assessment orders themselves was agreeable. [Para

VILAS POLYMER PRIVATE LIMITED,HYDERABAD vs. DCIT, CENTRAL CIRCLE-1(2), HYDERABAD

In the result, the remaining appeals filed by the assessees (at Sl

reassessment is passed pursuant to a search operation is a mandatory requirement of section 153D and that such approval is not meant to be given mechanically. The finding of the Tribunal that in the present cases such approval was granted mechanically without application of mind by the Additional Commissioner resulting in vitiating the assessment orders themselves was agreeable. [Para

SYED WARISUDDIN NAVEED,HYDERABAD vs. DCIT, CENTRAL CIRCLE-1(2), HYDERABAD

In the result, the remaining appeals filed by the assessees (at Sl

reassessment is passed pursuant to a search operation is a mandatory requirement of section 153D and that such approval is not meant to be given mechanically. The finding of the Tribunal that in the present cases such approval was granted mechanically without application of mind by the Additional Commissioner resulting in vitiating the assessment orders themselves was agreeable. [Para

RAGHUNATH REDDY GANGARAM,HYDERABAD vs. DCIT, CENTRAL CIRCLE-1(2),, HYDERABAD

In the result, the remaining appeals filed by the assessees (at Sl

reassessment is passed pursuant to a search operation is a mandatory requirement of section 153D and that such approval is not meant to be given mechanically. The finding of the Tribunal that in the present cases such approval was granted mechanically without application of mind by the Additional Commissioner resulting in vitiating the assessment orders themselves was agreeable. [Para

SYED WARISUDDIN NAVEED,HYDERABAD vs. DCIT, CENTRAL CIRCLE-1(2), HYDERABAD

In the result, the remaining appeals filed by the assessees (at Sl

reassessment is passed pursuant to a search operation is a mandatory requirement of section 153D and that such approval is not meant to be given mechanically. The finding of the Tribunal that in the present cases such approval was granted mechanically without application of mind by the Additional Commissioner resulting in vitiating the assessment orders themselves was agreeable. [Para

EXEL RUBBER PRIVATE LIMITED,HYDERABAD vs. DCIT, CENTRAL CIRCLE-1(2), HYDERABAD

In the result, the remaining appeals filed by the assessees (at Sl

reassessment is passed pursuant to a search operation is a mandatory requirement of section 153D and that such approval is not meant to be given mechanically. The finding of the Tribunal that in the present cases such approval was granted mechanically without application of mind by the Additional Commissioner resulting in vitiating the assessment orders themselves was agreeable. [Para

MADHAVA REDDY BADDEVOLU,HYDERABAD vs. DCIT., CENTRAL CIRCLE-1(2), HYDERABAD

In the result, the remaining appeals filed by the assessees (at Sl

reassessment is passed pursuant to a search operation is a mandatory requirement of section 153D and that such approval is not meant to be given mechanically. The finding of the Tribunal that in the present cases such approval was granted mechanically without application of mind by the Additional Commissioner resulting in vitiating the assessment orders themselves was agreeable. [Para

INDUKURI SUNDARI, HYDERABAD,HYDERABAD vs. DCIT, CENTRAL CIRCLE-2(1), HYDERABAD, HYDERABAD

In the result, appeals of both assessee’s are allowed as indicated above

Bench: Shri C.N. Prasad, Hon'Ble & Shri M. Balaganesh, Hon'Blesmt Indukuri Sundari V. Dcit – Central Circle - 2(1) Plot No. 973/A, Road No. 49 Aayakar Bhavan Hyderabad Jubilee Hills Hyderabad – 500 033 Pan: Aakpi8049P (Appellant) (Respondent) Shri Indukuri Syam Prasad Reddy V. Dcit – Central Circle - 2(1) Plot No. 973/A, Road No. 49 Aayakar Bhavan Hyderabad Jubilee Hills Hyderabad – 500 033 Pan: Aadpi1621C (Appellant) (Respondent) : Shri Mohammad Afzal Assessee By Department By : Shri M.V.S.T. Sai

144A directed the Assessing Officer to consider the claim, after examining the facts and circumstances and also material on record, the learned CIT is totally incorrect to assume that the issue was not subject matter of original assessment. Therefore, the Ld. Counsel for the assessee submits that the claim for improvement in the form of furniture and fittings allowed

INDUKURI SYAM PRASAD REDDY, HYDERABAD,HYDERABAD vs. DCIT, CENTRAL CIRCLE-2(1), HYDERABAD, HYDERABAD

In the result, appeals of both assessee’s are allowed as indicated above

Bench: Shri C.N. Prasad, Hon'Ble & Shri M. Balaganesh, Hon'Blesmt Indukuri Sundari V. Dcit – Central Circle - 2(1) Plot No. 973/A, Road No. 49 Aayakar Bhavan Hyderabad Jubilee Hills Hyderabad – 500 033 Pan: Aakpi8049P (Appellant) (Respondent) Shri Indukuri Syam Prasad Reddy V. Dcit – Central Circle - 2(1) Plot No. 973/A, Road No. 49 Aayakar Bhavan Hyderabad Jubilee Hills Hyderabad – 500 033 Pan: Aadpi1621C (Appellant) (Respondent) : Shri Mohammad Afzal Assessee By Department By : Shri M.V.S.T. Sai

144A directed the Assessing Officer to consider the claim, after examining the facts and circumstances and also material on record, the learned CIT is totally incorrect to assume that the issue was not subject matter of original assessment. Therefore, the Ld. Counsel for the assessee submits that the claim for improvement in the form of furniture and fittings allowed

RAMESH MITTAPALLI,KHAMMAM vs. ITO WARD-1 KHAMMAM, KHAMMAM

Bench: Shri S.S. Godara & Shri Laxmi Prasad Sahu

reassessments as erroneous ones causing prejudice to the interest of the Revenue read as under : ITA Nos.232 to 235/Hyd/2021 4. Learned authorized representative invited our attention to assessees’s detailed Paper Book running into 157 pages containing common sale agreement dt.01.04.2011, sale deed dt.14.11.2013, property valuation report, certificate of market value of the property(ies) on sale agreement as well

VIJAYA LAKSHMI MITTAPALLI,KHAMMAM vs. ITO WARD-1 KHAMMAM, KHAMMAM

Bench: Shri S.S. Godara & Shri Laxmi Prasad Sahu

reassessments as erroneous ones causing prejudice to the interest of the Revenue read as under : ITA Nos.232 to 235/Hyd/2021 4. Learned authorized representative invited our attention to assessees’s detailed Paper Book running into 157 pages containing common sale agreement dt.01.04.2011, sale deed dt.14.11.2013, property valuation report, certificate of market value of the property(ies) on sale agreement as well

NAVEEN MITTAPALLI,KHAMMAM vs. ITO WARD-1 KHAMMAM, KHAMMAM

Bench: Shri S.S. Godara & Shri Laxmi Prasad Sahu

reassessments as erroneous ones causing prejudice to the interest of the Revenue read as under : ITA Nos.232 to 235/Hyd/2021 4. Learned authorized representative invited our attention to assessees’s detailed Paper Book running into 157 pages containing common sale agreement dt.01.04.2011, sale deed dt.14.11.2013, property valuation report, certificate of market value of the property(ies) on sale agreement as well

MURALI KRISHNA MITTAPALLI,KHAMMAM vs. ITO WARD-1 KHAMMAM, KHAMMAM

Bench: Shri S.S. Godara & Shri Laxmi Prasad Sahu

reassessments as erroneous ones causing prejudice to the interest of the Revenue read as under : ITA Nos.232 to 235/Hyd/2021 4. Learned authorized representative invited our attention to assessees’s detailed Paper Book running into 157 pages containing common sale agreement dt.01.04.2011, sale deed dt.14.11.2013, property valuation report, certificate of market value of the property(ies) on sale agreement as well