PRATHIMA INFRASTRUCTURE LIMITED,HYDERABAD vs. DCIT., CENTRAL CIRCLE-2(4), HYDERABAD

In the result, appeals filed by the Revenue are dismissed

reassessment in respect of each assessment year falling within six assessment years referred to in Section 153A(1)(b) within a period of twelve months from the end of the financial year in which the last of the authorization for search under Section 132 or requisition under Section 132A of the Act was executed. Further, Section 153B

ACIT., CENTRAL CIRCLE-2(4), HYDERABAD vs. PRATHIMA INFRASTRUCTURE LIMITED, HYDERABAD

In the result, appeals filed by the Revenue are dismissed

reassessment in respect of each assessment year falling within six assessment years referred to in Section 153A(1)(b) within a period of twelve months from the end of the financial year in which the last of the authorization for search under Section 132 or requisition under Section 132A of the Act was executed. Further, Section 153B

ACIT., CENTRAL CIRCLE-2(4), HYDERABAD vs. PRATHIMA INFRASTRUCTURE LIMITED, HYDERABAD

In the result, appeals filed by the Revenue are dismissed

reassessment in respect of each assessment year falling within six assessment years referred to in Section 153A(1)(b) within a period of twelve months from the end of the financial year in which the last of the authorization for search under Section 132 or requisition under Section 132A of the Act was executed. Further, Section 153B

PRATHIMA INFRASTRUCTURE LIMITED,HYDERABAD vs. DCIT., CENTRAL CIRCLE-2(4), HYDERABAD

In the result, appeals filed by the Revenue are dismissed

reassessment in respect of each assessment year falling within six assessment years referred to in Section 153A(1)(b) within a period of twelve months from the end of the financial year in which the last of the authorization for search under Section 132 or requisition under Section 132A of the Act was executed. Further, Section 153B

ACIT., CENTRAL CIRCLE-2(4), HYDERABAD vs. PRATHIMA INFRASTRUCTURE LIMITED, HYDERABAD

In the result, appeals filed by the Revenue are dismissed

reassessment in respect of each assessment year falling within six assessment years referred to in Section 153A(1)(b) within a period of twelve months from the end of the financial year in which the last of the authorization for search under Section 132 or requisition under Section 132A of the Act was executed. Further, Section 153B

PRATHIMA INFRASTRUCTURE LIMITED,HYDERABAD vs. DCIT., CENTRAL CIRCLE-2(4), HYDERABAD

In the result, appeals filed by the Revenue are dismissed

reassessment in respect of each assessment year falling within six assessment years referred to in Section 153A(1)(b) within a period of twelve months from the end of the financial year in which the last of the authorization for search under Section 132 or requisition under Section 132A of the Act was executed. Further, Section 153B

PRATHIMA INFRASTRUCTURE LIMITED,HYDERABAD vs. DCIT., CENTRAL CIRCLE-2(4), HYDERABAD

In the result, appeals filed by the Revenue are dismissed

reassessment in respect of each assessment year falling within six assessment years referred to in Section 153A(1)(b) within a period of twelve months from the end of the financial year in which the last of the authorization for search under Section 132 or requisition under Section 132A of the Act was executed. Further, Section 153B

PRATHIMA INFRASTRUCTURE LIMITED,HYDERABAD vs. DCIT., CENTRAL CIRCLE-2(4), HYDERABAD

In the result, appeals filed by the Revenue are dismissed

reassessment in respect of each assessment year falling within six assessment years referred to in Section 153A(1)(b) within a period of twelve months from the end of the financial year in which the last of the authorization for search under Section 132 or requisition under Section 132A of the Act was executed. Further, Section 153B

ACIT., CENTRAL CIRCLE-2(4), HYDERABAD vs. PRATHIMA INFRASTRUCTURE LIMITED, HYDERABAD

In the result, appeals filed by the Revenue are dismissed

reassessment in respect of each assessment year falling within six assessment years referred to in Section 153A(1)(b) within a period of twelve months from the end of the financial year in which the last of the authorization for search under Section 132 or requisition under Section 132A of the Act was executed. Further, Section 153B

PRATHIMA INFRASTRUCTURE LIMITED,HYDERABAD vs. DCIT., CENTRAL CIRCLE-2(4), HYDERABAD

In the result, appeals filed by the Revenue are dismissed

reassessment in respect of each assessment year falling within six assessment years referred to in Section 153A(1)(b) within a period of twelve months from the end of the financial year in which the last of the authorization for search under Section 132 or requisition under Section 132A of the Act was executed. Further, Section 153B

EXPRESSWAY SERVICES PVT LTD,HYDERABAD vs. DCIT., CENTRAL CIRCLE -2(4), HYDERABAD

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

Section 153B governs the time limit for completion of assessment or reassessment under Section 153A of the Income Tax Act, 1961. As per Section

EXPRESSWAY SERVICES PVT LTD,HYDERABAD vs. DCIT., CENTRAL CIRCLE-2(4), HYDERABAD

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

Section 153B governs the time limit for completion of assessment or reassessment under Section 153A of the Income Tax Act, 1961. As per Section

EXPRESSWAY SERVICES PRIVATE LIMITED,HYDERABAD vs. DCIT., CENTRAL CIRCLE-2(4), HYDERABAD

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

Section 153B governs the time limit for completion of assessment or reassessment under Section 153A of the Income Tax Act, 1961. As per Section

SAMIUDDIN ASLAM,HYDERABAD vs. ACIT., CENTRAL CIRCLE-2(4), HYDERABAD

In the result, all the 4 appeals filed by the assessee are allowed

Bench: Shri Vijay Pal Rao, Vice-A N D Shri Manjunatha G.आ.अपी.सं /Ita Nos.1222 To 1225/Hyd/2025 (िनधा"रण वष"/Assessment Years: 2016-17 To 2019-20) Shri Samiudedin Aslam Vs. Asstt. Commissioner Of Hyderabad Income Tax, Central Circle 2(4) Hyderabad Pan: Ckvpa7727F (Appellant) (Respondent) िनधा""रती "ारा/Assessee By: Shri P. Murali Mohan Rao, Ca राज" व "ारा/Revenue By: Dr. Narendra Kumar Naik, Cit (Dr) सुनवाई की तारीख/Date Of Hearing: 22/01/2026 घोषणा की तारीख/Pronouncement: 25/02/2026 आदेश/Order Per. Manjunatha, G. A.M. These Four Appeals Filed By The Assessee Are Directed Against The Separate Assessment Orders Passed By The A. O Under Section 153C R.W.S. 144C(13) Of The Income Tax Act, 1961, All Dated 17/01/2025, For The Assessment. Years 2016-17 To 2019- 20 Respectively. The Assessee Has Raised Similar Grounds For All The Four Assessment Years. Therefore, For The Sake Of Convenience

reassessment in respect of each assessment year falling within six assessment years referred to in Clause (b) sub section (1) of section 153A within a period of 21 months from the end of the financial year in which the last of the authorizations for search u/s 132 or for requisition u/s 132A was executed. Second proviso to section 153B

SAMIUDDIN ASLAM,HYDERABAD vs. ACIT., CENTRAL CIRCLE-2(4), HYDERABAD

In the result, all the 4 appeals filed by the assessee are allowed

Bench: Shri Vijay Pal Rao, Vice-A N D Shri Manjunatha G.आ.अपी.सं /Ita Nos.1222 To 1225/Hyd/2025 (िनधा"रण वष"/Assessment Years: 2016-17 To 2019-20) Shri Samiudedin Aslam Vs. Asstt. Commissioner Of Hyderabad Income Tax, Central Circle 2(4) Hyderabad Pan: Ckvpa7727F (Appellant) (Respondent) िनधा""रती "ारा/Assessee By: Shri P. Murali Mohan Rao, Ca राज" व "ारा/Revenue By: Dr. Narendra Kumar Naik, Cit (Dr) सुनवाई की तारीख/Date Of Hearing: 22/01/2026 घोषणा की तारीख/Pronouncement: 25/02/2026 आदेश/Order Per. Manjunatha, G. A.M. These Four Appeals Filed By The Assessee Are Directed Against The Separate Assessment Orders Passed By The A. O Under Section 153C R.W.S. 144C(13) Of The Income Tax Act, 1961, All Dated 17/01/2025, For The Assessment. Years 2016-17 To 2019- 20 Respectively. The Assessee Has Raised Similar Grounds For All The Four Assessment Years. Therefore, For The Sake Of Convenience

reassessment in respect of each assessment year falling within six assessment years referred to in Clause (b) sub section (1) of section 153A within a period of 21 months from the end of the financial year in which the last of the authorizations for search u/s 132 or for requisition u/s 132A was executed. Second proviso to section 153B

SAMIUDDIN ASLAM,HYDERABAD vs. ACIT., CENTRAL CIRCLE-2(4), HYDERABAD

In the result, all the 4 appeals filed by the assessee are allowed

Bench: Shri Vijay Pal Rao, Vice-A N D Shri Manjunatha G.आ.अपी.सं /Ita Nos.1222 To 1225/Hyd/2025 (िनधा"रण वष"/Assessment Years: 2016-17 To 2019-20) Shri Samiudedin Aslam Vs. Asstt. Commissioner Of Hyderabad Income Tax, Central Circle 2(4) Hyderabad Pan: Ckvpa7727F (Appellant) (Respondent) िनधा""रती "ारा/Assessee By: Shri P. Murali Mohan Rao, Ca राज" व "ारा/Revenue By: Dr. Narendra Kumar Naik, Cit (Dr) सुनवाई की तारीख/Date Of Hearing: 22/01/2026 घोषणा की तारीख/Pronouncement: 25/02/2026 आदेश/Order Per. Manjunatha, G. A.M. These Four Appeals Filed By The Assessee Are Directed Against The Separate Assessment Orders Passed By The A. O Under Section 153C R.W.S. 144C(13) Of The Income Tax Act, 1961, All Dated 17/01/2025, For The Assessment. Years 2016-17 To 2019- 20 Respectively. The Assessee Has Raised Similar Grounds For All The Four Assessment Years. Therefore, For The Sake Of Convenience

reassessment in respect of each assessment year falling within six assessment years referred to in Clause (b) sub section (1) of section 153A within a period of 21 months from the end of the financial year in which the last of the authorizations for search u/s 132 or for requisition u/s 132A was executed. Second proviso to section 153B

SAMIUDDIN ASLAM,HYDERABAD vs. ACIT., CENTRAL CIRCLE-2(4), HYDERABAD

section 153B prescribed\ntime limit for making the assessment or reassessment in\nthe case of the person referred to in section

DY. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2(2), HYDERABAD vs. SEW INFRASTRUCTURE LIMITED, HYDERABAD

Bench: Justice (Retd.) C.V. Bhadang, Shri Mahavir Singh & Shri G. Manjunatha

153B and section 153C, all other provisions of this Act shall apply to the assessment made under this section; (ii) in an assessment or reassessment