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

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

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

153B, notwithstanding anything contained in Section 153, the A.O. shall make an order of assessment or reassessment in respect of each assessment year falling within six assessment years referred to in clause (b) of sub- section (1

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

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

153B, notwithstanding anything contained in Section 153, the A.O. shall make an order of assessment or reassessment in respect of each assessment year falling within six assessment years referred to in clause (b) of sub- section (1

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

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

153B, notwithstanding anything contained in Section 153, the A.O. shall make an order of assessment or reassessment in respect of each assessment year falling within six assessment years referred to in clause (b) of sub- section (1

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

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

reassessment shall be passed by an Assessing Officer below the rank of Joint Commissioner in respect of each assessment year referred to in clause (b) of [sub-section (1) of] section 153A or the assessment year referred to in clause (b) of sub-section (1) of section 153-B, except with the prior approval of the Joint Commissioner." A plain

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

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

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

reassessment shall be passed by an Assessing Officer below the rank of Joint Commissioner in respect of each assessment year referred to in clause (b) of [sub-section (1) of] section 153A or the assessment year referred to in clause (b) of sub-section (1) of section 153-B, except with the prior approval of the Joint Commissioner." A plain

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

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

reassessment shall be passed by an Assessing Officer below the rank of Joint Commissioner in respect of each assessment year referred to in clause (b) of [sub-section (1) of] section 153A or the assessment year referred to in clause (b) of sub-section (1) of section 153-B, except with the prior approval of the Joint Commissioner." A plain

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

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

Bench: Us:

reassessment shall be passed by an Assessing Officer below the rank of Joint Commissioner in respect of each assessment year referred to in clause (b) of [sub-section (1) of] section 153A or the assessment year referred to in clause (b) of sub-section (1) of section 153-B, except with the prior approval of the Joint Commissioner." A plain

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

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

Bench: Us:

reassessment shall be passed by an Assessing Officer below the rank of Joint Commissioner in respect of each assessment year referred to in clause (b) of [sub-section (1) of] section 153A or the assessment year referred to in clause (b) of sub-section (1) of section 153-B, except with the prior approval of the Joint Commissioner." A plain