RAMESH BABU BEJJALA,KOTHAGUDEM vs. INCOME TAX OFFICER, WARD-1, KOTHAGUDEM

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

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

section 163 and the assessment, reassessment or recomputation to be made in pursuance of the notice is to be made

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

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

reassess ought to be restricted to only incriminating material unearthed during the course of search after following the due procedure. It is also relevant to refer to the decision in the case of PCIT, Central-3 Vs. Abhisar Buildwell P. Ltd. [2023] 149 taxmann.com 399/293 Taxman 141 (SC), no addition could be made in the absence of incriminating evidence

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

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

reassess ought to be restricted to only incriminating material unearthed during the course of search after following the due procedure. It is also relevant to refer to the decision in the case of PCIT, Central-3 Vs. Abhisar Buildwell P. Ltd. [2023] 149 taxmann.com 399/293 Taxman 141 (SC), no addition could be made in the absence of incriminating evidence

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

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

reassess ought to be restricted to only incriminating material unearthed during the course of search after following the due procedure. It is also relevant to refer to the decision in the case of PCIT, Central-3 Vs. Abhisar Buildwell P. Ltd. [2023] 149 taxmann.com 399/293 Taxman 141 (SC), no addition could be made in the absence of incriminating evidence

SUDHA DOSHI,HYDERABAD vs. ITO - WARD 5(1), HYDERABAD

section 148 is to be\nserved is a person treated as the agent of a non-resident under\nsection 163 and the assessment, reassessment

PULLALAREVU ANUSHA,HYDERABAD vs. ACIT, CENTRAL CIRCLE-2(3), HYDERABAD

In the result, the appeal of assessee in ITA

Bench: Shri R.K. Panda & Shri Laliet Kumarsl.No.

sections 148 to 163, assess or reassess such income and also any other income chargeable to tax, which has escaped

PULLALAREVU ANUSHA,HYDERABAD vs. ACIT, CENTRAL CIRCLE-2(3), HYDERABAD

In the result, the appeal of assessee in ITA

Bench: Shri R.K. Panda & Shri Laliet Kumarsl.No.

sections 148 to 163, assess or reassess such income and also any other income chargeable to tax, which has escaped

KANIPAKAM HARI PRASAD REDDY ,HYDERABAD vs. ACIT, CENTRAL CIRCLE-2(3), HYDERABAD

In the result, the appeal of assessee in ITA

Bench: Shri R.K. Panda & Shri Laliet Kumarsl.No.

sections 148 to 163, assess or reassess such income and also any other income chargeable to tax, which has escaped

GAVIREDDYGARI HARIKISHORE REDDY,ANANTHAPUR vs. ACIT, CENTRAL CIRCLE-2(3), HYDERABAD

In the result, the appeal of assessee in ITA

Bench: Shri R.K. Panda & Shri Laliet Kumarsl.No.

sections 148 to 163, assess or reassess such income and also any other income chargeable to tax, which has escaped

VAMSI KRISHNA REDDY GOTEKE,HYDERABAD vs. ACIT, CENTRAL CIRCLE-2(3), HYDERABAD

In the result, the appeal of assessee in ITA

Bench: Shri R.K. Panda & Shri Laliet Kumarsl.No.

sections 148 to 163, assess or reassess such income and also any other income chargeable to tax, which has escaped

VAMSI KRISHNA REDDY GOTEKE,HYDERABAD vs. ACIT, CENTRAL CIRCLE-2(3), HYDERABAD

In the result, the appeal of assessee in ITA

Bench: Shri R.K. Panda & Shri Laliet Kumarsl.No.

sections 148 to 163, assess or reassess such income and also any other income chargeable to tax, which has escaped

VAMSI KRISHNA REDDY GOTEKE,HYDERABAD vs. ACIT, CENTRAL CIRCLE-2(3), HYDERABAD

In the result, the appeal of assessee in ITA

Bench: Shri R.K. Panda & Shri Laliet Kumarsl.No.

sections 148 to 163, assess or reassess such income and also any other income chargeable to tax, which has escaped

RAMA SUBBA REDDY KUDUMULA,HYDERABAD vs. ACIT, CENTRAL CIRCLE-2(3), HYDERABAD

In the result, the appeal of assessee in ITA

Bench: Shri R.K. Panda & Shri Laliet Kumarsl.No.

sections 148 to 163, assess or reassess such income and also any other income chargeable to tax, which has escaped

RAMA SUBBA REDDY KUDUMULA,HYDERABAD vs. ACIT, CENTRAL CIRCLE-2(3), HYDERABAD

In the result, the appeal of assessee in ITA

Bench: Shri R.K. Panda & Shri Laliet Kumarsl.No.

sections 148 to 163, assess or reassess such income and also any other income chargeable to tax, which has escaped

KANIPAKAM HARI PRASAD REDDY,HYDERABAD vs. ACIT, CENTRAL CIRCLE-2(3), HYDERABAD

In the result, the appeal of assessee in ITA

Bench: Shri R.K. Panda & Shri Laliet Kumarsl.No.

sections 148 to 163, assess or reassess such income and also any other income chargeable to tax, which has escaped

SARITHA AGARWAL ,HYDERABAD vs. ACIT, CENTRAL CIRCLE-2(3), HYDERABAD

In the result, the appeal of assessee in ITA

Bench: Shri R.K. Panda & Shri Laliet Kumarsl.No.

sections 148 to 163, assess or reassess such income and also any other income chargeable to tax, which has escaped

SARITHA AGARWAL,HYDERABAD vs. ACIT, CENTRAL CIRCLE-2(3), HYDERABAD

In the result, the appeal of assessee in ITA

Bench: Shri R.K. Panda & Shri Laliet Kumarsl.No.

sections 148 to 163, assess or reassess such income and also any other income chargeable to tax, which has escaped

ANDEM SANDHYA REDDY,RANGA REDDY vs. ACIT, CENTRAL CIRCLE-2(3), HYDERABAD

In the result, the appeal of assessee in ITA

Bench: Shri R.K. Panda & Shri Laliet Kumarsl.No.

sections 148 to 163, assess or reassess such income and also any other income chargeable to tax, which has escaped