ASST. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-3(2), HYDERABAD vs. INDRANI PRASAD , NEW DELHI

In the result, the appeal is treated as allowed”

Bench: Shri A.M. Alankamony & Shri S.S. Godara

166(SC). In this case, the Court has observed that Section 37(2) provides that "the provisions of the Code relating to searches, shall so far as may be, apply to searches directed under Section 37(2). Reading the two sections together it merely means that the methodology prescribed for carrying out the search provided in Section

HIMASAGAR KRISHNA MUTHAPPAGARI,TIRUPATI vs. ITO., WARD-2(3), TIRUPATI

Bench: Us.

166 days by the Income-Tax Appellate Tribunal, Raipur, observed that a justice oriented and liberal approach should be adopted while considering the appellants request for condonation of delay involved in filing of an appeal. 5. Succinctly stated, the assessee had filed his return of income for A.Y 2016-17 on 31.03.2018 disclosing an income of Rs.6,43,030/-. Thereafter

THILAK BABU BOPPANA,CHITTOR vs. INCOME TAX OFFICER, WARD-1(1), TIRUPATI

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

Bench: Shri Manjunatha G. (Accountant Member), Shri Ravish Sood (Judicial Member)

166 days by the Income-Tax Appellate Tribunal, Raipur Bench, had observed, that a justice-oriented and liberal approach should be adopted while 6 Tilak Babu Boppana vs. ITO considering the application of an appellant seeking condonation of the delay involved in filing the appeal. We thus, in terms of our aforesaid observations, condone the delay involved in the filing

NAVAYUGA ENGINEERING COMPANY LIMITED,HYDERABAD vs. ACIT CIRCLE-1(1), HYDERABAD

In the result, all the three appeals filed by the assessee are dismissed

Bench: Shri R.K. Panda, Vice- & Shri Laliet Kumar

166, has taken a similar view. Page 29 of 39 ITA Nos 239 to 241 of 2022 Navayuga Engg Company Ltd Hyderabad 8. However, the Petitioners are faced with the statutory provision contained in sub- section (5) of section 80A of the Act. The Petitioners' claim cannot therefore be accepted de hors the said statutory provision and ordinary principle

NAVAYUGA ENGINEERING COMPANY LIMITED,HYDERABAD vs. ACIT CIRCLE-1(1), HYDERABAD

In the result, all the three appeals filed by the assessee are dismissed

Bench: Shri R.K. Panda, Vice- & Shri Laliet Kumar

166, has taken a similar view. Page 29 of 39 ITA Nos 239 to 241 of 2022 Navayuga Engg Company Ltd Hyderabad 8. However, the Petitioners are faced with the statutory provision contained in sub- section (5) of section 80A of the Act. The Petitioners' claim cannot therefore be accepted de hors the said statutory provision and ordinary principle

NAVAYUGA ENGINEERING COMPANY LIMITED,HYDERABAD vs. ACIT CIRCLE-1(1), HYDERABAD

In the result, all the three appeals filed by the assessee are dismissed

Bench: Shri R.K. Panda, Vice- & Shri Laliet Kumar

166, has taken a similar view. Page 29 of 39 ITA Nos 239 to 241 of 2022 Navayuga Engg Company Ltd Hyderabad 8. However, the Petitioners are faced with the statutory provision contained in sub- section (5) of section 80A of the Act. The Petitioners' claim cannot therefore be accepted de hors the said statutory provision and ordinary principle

PRAKASH REDDY VATTI,HYDERABAD vs. ITO, WARD-11(1), HYDERABAD

In the result, appeal of the Assessee is allowed

Bench: Shri Vijay Pal Raoआ.अपी.सं /Ita No.1806/Hyd/2025 Assessment Year 2015-2016 Vatti Prakash Reddy, The Income Tax Officer, Hyderabad – 500 018. Ward-11(1), Hyderabad. Vs. Telangana. Pin – 500 017. Pan Aaspv8120C Telangana. (Appellant) (Respondent) िनधा"रती "ारा /Assessee By: Ca A Vamseedhar राज" व "ारा /Revenue By: Ms P Sumitha, Sr. Ar सुनवाई की तारीख/Date Of Hearing: 15.01.2026 घोषणा की तारीख/Pronouncement: 23.01.2026 आदेश/Order

reassessment and addition under Section 69A were based on surmises, suspicion, and incomplete or uncorroborated information in violation of the appellant's substantive and procedural rights guaranteed under the Income Tax Act and judicial discipline. 14. The appellant craves leave to amend, modify, add, or forego any ground(s) of appeal at any time before or during the hearing

RAMESH SISTLA,HYDERABAD vs. ITO., WARD-14(1), HYDERABAD

In the result, the appeal of the assessee is allowed

reassess such income or recompute the loss or the\ndepreciation allowance or any other allowance or deduction for the Assessment Year 2016-17\nand I, hereby, require you to furnish, within 30 days from the service of this notice, a return in\nthe prescribed form for the Assessment Year 2016-17.\n\nLAXMI PAVANA GAYATHRI MUKKERA\nCIRCLE 1, KARIMNAGAR

VENUGOPAL REDDY GELIVI,HYDERABAD vs. ITO (INT TAXN)-1, HYDERABAD

166 days by the Income Tax Appellate\nTribunal, Raipur Bench, had observed that a justice oriented and\nliberal approach should be adopted while considering the\napplication filed by an appellant seeking condonation of the delay\nin filing the appeal. We thus, in terms of our aforesaid observations,\ncondone the delay involved in filing of the present appeal.\nOn merits

RR MARKETING,HYDERABAD vs. ITO., WARD-9(1), HYDERABAD

166 days by the Income-Tax\nAppellate Tribunal, Raipur Bench, had observed, that a justice-oriented\nand liberal approach should be adopted while considering the\napplication filed by an appellant seeking condonation of the delay\ninvolved in filing the appeal. We thus, in terms of our aforesaid\nobservations, condone the delay involved in the filing of the present\nappeal

VIRCHOW PETROCHEMICAL PRIVATE LIMITED,HYDERABAD vs. ACIT., CENTRAL CIRCLE-8(1), HYDERABAD

reassessment to form the belief that the income had\nescaped assessment and therefore, reopening of assessment under\nsection 147/148 is not valid.\"\nAs the assessee company by raising the aforesaid additional grounds of\nappeal has sought our indulgence for adjudicating certain legal issues\nwhich would not require looking any further beyond the facts available\non record, therefore, we have

UNITED INFRA MINERALS PRIVATE LIMITED,HYDERABAD vs. DCIT., CENTRAL CIRCLE 1(1), HYDERABAD

Bench: Us:

reassessment proceedings as per the substituted provisions of Sections 147 to 151 of the Act, as had 19 United Infra Minerals Private Limited been made available by the statute, vide the Finance Act, 2021, subject to compliance of all the procedural requirements and the defences which may be available to the assessee under the substituted provisions of Sections

RAKESH PALEPU,DEVARAKONDA vs. INCOME TAX OFFICER, WARD-1, NALGONDA

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

Bench: Shri Vijay Pal Rao & Shri Madhusudan Sawdia

reassessment proceedings, the Ld. AO noted total credits of Rs.3,28,14,586/- in the assessee’s bank account, for ITA No.448/Hyd/2025 4 which the assessee failed to submit proper documentary evidence. Accordingly, the Ld. AO estimated the income of the assessee at 8% of the said turnover and completed the assessment under Section 147 read with Section

GOVARDHAN NAIDU GUMMALLA,HYDERABAD vs. ACIT, CENTRAL CIRCLE-2(2), HYDERABAD

Bench: Shri Rama Kanta Panda & Shri K. Narasimha Charyआ.अपी.सं निर्धारण वर्ा अपीलधर्थी प्रत् यर्थी / Ita No. / A.Y. / Appellant / Respondent 165/Hyd/2023 2014-15 Assistant Sri Govardhan Naidu 166/Hyd/2023 2015-16 Commissioner Of Gummalla, Income Tax, Hyderabad Central Circle-2(2), [Pan No. Actpg9082B] 167/Hyd/2023 2016-17 Hyderabad

section 153A; ii) all pending assessments/reassessments shall stand abated; iii) in case any incriminating material is found/unearthed, even, in case of unabated/completed assessments, the AO would assume the Page 3 of 5 ITA Nos. 165, 166, 167 & 168/Hyd/2023 jurisdiction to assess or reassess

GOVARDHAN NAIDU GUMMALLA,HYDERABAD vs. ACIT, CENTRAL CIRCLE-2(2), HYDERABAD

Bench: Shri Rama Kanta Panda & Shri K. Narasimha Charyआ.अपी.सं निर्धारण वर्ा अपीलधर्थी प्रत् यर्थी / Ita No. / A.Y. / Appellant / Respondent 165/Hyd/2023 2014-15 Assistant Sri Govardhan Naidu 166/Hyd/2023 2015-16 Commissioner Of Gummalla, Income Tax, Hyderabad Central Circle-2(2), [Pan No. Actpg9082B] 167/Hyd/2023 2016-17 Hyderabad

section 153A; ii) all pending assessments/reassessments shall stand abated; iii) in case any incriminating material is found/unearthed, even, in case of unabated/completed assessments, the AO would assume the Page 3 of 5 ITA Nos. 165, 166, 167 & 168/Hyd/2023 jurisdiction to assess or reassess

GOVARDHAN NAIDU GUMMALLA,HYDERABAD vs. ACIT, CENTRAL CIRCLE-2(2), HYDERABAD

Bench: Shri Rama Kanta Panda & Shri K. Narasimha Charyआ.अपी.सं निर्धारण वर्ा अपीलधर्थी प्रत् यर्थी / Ita No. / A.Y. / Appellant / Respondent 165/Hyd/2023 2014-15 Assistant Sri Govardhan Naidu 166/Hyd/2023 2015-16 Commissioner Of Gummalla, Income Tax, Hyderabad Central Circle-2(2), [Pan No. Actpg9082B] 167/Hyd/2023 2016-17 Hyderabad

section 153A; ii) all pending assessments/reassessments shall stand abated; iii) in case any incriminating material is found/unearthed, even, in case of unabated/completed assessments, the AO would assume the Page 3 of 5 ITA Nos. 165, 166, 167 & 168/Hyd/2023 jurisdiction to assess or reassess

GOVARDHAN NAIDU GUMMALLA,HYDERABAD vs. ACIT, CENTRAL CIRCLE-2(2), HYDERABAD

Bench: Shri Rama Kanta Panda & Shri K. Narasimha Charyआ.अपी.सं निर्धारण वर्ा अपीलधर्थी प्रत् यर्थी / Ita No. / A.Y. / Appellant / Respondent 165/Hyd/2023 2014-15 Assistant Sri Govardhan Naidu 166/Hyd/2023 2015-16 Commissioner Of Gummalla, Income Tax, Hyderabad Central Circle-2(2), [Pan No. Actpg9082B] 167/Hyd/2023 2016-17 Hyderabad

section 153A; ii) all pending assessments/reassessments shall stand abated; iii) in case any incriminating material is found/unearthed, even, in case of unabated/completed assessments, the AO would assume the Page 3 of 5 ITA Nos. 165, 166, 167 & 168/Hyd/2023 jurisdiction to assess or reassess

LANCO ENTERPRISE PRIVATE LIMITED ,GURGAON vs. DCIT, CIRCLE-5(1), HYDERABAD (ERSTWHILE DCIT, CIRCLE-16(1)), HYDERABAD ,, HYDERABAD

In the result, ITA Nos. 236 & 237/Hyd/2023 are allowed for statistical purposes and ITA No

Bench: Shri R.K. Panda, Vice- & Shri K. Narasimha Chary

166/-. The Assessing Officer completed the assessment u/s 144 of the I.T. Act determining the total income of the assessee at Rs.24,51,73,586/- wherein he made addition of Rs.25,08,64,752/- to the total income of the assessee under Page 6 of 23 ITA Nos 236 to 238 of 2023 Lanco Enterprises P Ltd Gurgaon various heads

LANCO ENTERPRISE PRIVATE LIMITED,GURGAON vs. DCIT, CIRCLE-5(1), HYDERABAD (ERSTWHILE DCIT, CIRCLE-16(1)), HYDERABAD ,, HYDERABAD

In the result, ITA Nos. 236 & 237/Hyd/2023 are allowed for statistical purposes and ITA No

Bench: Shri R.K. Panda, Vice- & Shri K. Narasimha Chary

166/-. The Assessing Officer completed the assessment u/s 144 of the I.T. Act determining the total income of the assessee at Rs.24,51,73,586/- wherein he made addition of Rs.25,08,64,752/- to the total income of the assessee under Page 6 of 23 ITA Nos 236 to 238 of 2023 Lanco Enterprises P Ltd Gurgaon various heads