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6 results for “reassessment”+ Section 194Aclear

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Key Topics

Section 14815Section 148A8Section 1475Section 143(2)4Section 1444Addition to Income4Section 1393Section 194A3Reassessment3Section 139(1)

SANGHI TEXTILES PRIVATE LIMITED,HYDERBAD vs. ITO., WARD-3(1), HYDERABAD

ITA 1311/HYD/2025[2014-15]Status: DisposedITAT Hyderabad07 Jan 2026AY 2014-15

Bench: Us:

Section 139(1)Section 143(2)Section 145Section 147Section 148Section 194ASection 250Section 37(1)

194A of the Act. As the assessee company had not filed its return of income for the subject year under section 139(1) of the Act, i.e., within the “due date” of 31/10/2013, the AO made an addition of the subject interest income in its hands. 7. The AO further observed that the assessee company, during the year under consideration

2
Disallowance2

SUKESINI KUMILI,HYDERABAD vs. ITO, WARD-15(1), HYDERABAD

In the result, the appeals of the assessee in ITA no

ITA 1539/HYD/2025[2016-17]Status: DisposedITAT Hyderabad16 Jan 2026AY 2016-17

Bench: Shri Vijay Pal Rao, Vice- & Shri Madhusudan Sawdiaappeal In Ita Nos. Assessee Revenue A.Ys 1536 To 1539/ Hyd/2025 Sukesini Kumili, Hyderabad Pan:Ckmpk5466J Income Tax Officer Ward 15(1), Hyderabad 2015-16 & 2016-17 निर्धारिती द्वारा /Assessee By: Advocate Shri S. Rama Rao राजस्व द्वारा / Revenue By:: || Shri Madhukar Aves, Sr. Dr सुनवाई की तारीख/Date Of Hearing: | 07/01/2016 घोषणा की तारीख / Pronouncement: 16/01/2026 आदेश/Order Per Madhusudan Sawdia, A.M.: These Four Appeals Are Filed By Smt. Sukesini Kumili ("The Assessee") Feeling Aggrieved By The Separate Orders Passed By The Learned Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre (Nfac), Delhi (“Ld. Cit(A)”) For The A.Ys 2015-16 & 2016-17, All Dated 16.07.2025. Since Inter-Related Issues Are Involved In All These Four Appeals, For The Sake Of Convenience, These Were Heard Together & Are Being Disposed Of By This Common Consolidated Order.

For Appellant: Advocate Shri S. Rama Rao
Section 115BSection 144Section 147Section 148Section 148ASection 149Section 151A(1)Section 153

reassessment introduced by the CBDT. In this regards, the Ld. AR invited our attention to the order passed under section 148A(d) of the Act, dated 06.04.2022 and the notice issued under section 148 of the Act on the same date. He demonstrated that both the documents clearly bear the name and designation of the JAO. It was submitted that

CHANDINI DUVVURI,HYDERABAD vs. ITO (INT TAXN)-1, HYDERABAD

In the result, the appeal filed by the assessee is allowed

ITA 1432/HYD/2025[2015-16]Status: DisposedITAT Hyderabad12 Dec 2025AY 2015-16

Bench: SHRI VIJAY PAL RAO, HON’BLE (Vice President), SHRI MANJUNATHA G, HON’BLE (Accountant Member)

Section 147Section 148Section 148ASection 151A

194A; and (iii) payments made to non- residents amounting to Rs. 5,67,699/- reported under Section 5 Chandini Duvvuri 195. Since the assessee had not filed the return of income under Section 139(1), the sources for the said deposits and interest receipts were not explained before the Department. Consequently, the A.O., after following due procedure prescribed under Section

ACIT., CIRCLE-6(1), HYDERABAD vs. NEW CLUB, HYDERABAD

In the result, the appeal of the revenue is allowed for statistical purposes

ITA 958/HYD/2025[2018-19]Status: DisposedITAT Hyderabad04 Feb 2026AY 2018-19

Bench: Shri Vijay Pal Rao & Shri Madhusudan Sawdia

For Appellant: Shri V. Srinivas, CAFor Respondent: : Dr. Sachin Kumar, SR-DR
Section 139Section 139(1)Section 147Section 148Section 148ASection 194ASection 69A

reassessment proceedings, the Ld. AO noticed that the assessee had deposited cash amounting to Rs.1,94,38,894/- in its bank account but had not declared the source of such deposits by filing the return of income along with supporting documentary evidence. The Ld. AO further observed that no documentary evidence such as names of persons from whom cash were

ASST. COMMISSIONER OF INCOME TAX, CIRCLE-1(1), TIRUPATI vs. SAPTAGIRI GRAMEENA BANK , CHITTOOR

In the result, appeal of the revenue is dismissed in above terms

ITA 39/HYD/2020[2007-08]Status: DisposedITAT Hyderabad13 Jan 2022AY 2007-08

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahuassessment Year: 2007-08 Asst. Commissioner Of Vs. Saptagiri Grameena Income-Tax, Bank, Chittoor. Circle – 1, Hyderabad. Pan – Aaajs 0279D (Appellant) (Respondent) Revenue By: Shri Rohit Mujumdar Assessee By: Shri K. Venkata Karthik Date Of Hearing: 06/01/2022 Date Of Pronouncement: 13/01/2022

For Appellant: Shri K. Venkata KarthikFor Respondent: Shri Rohit Mujumdar
Section 139Section 143(1)Section 143(2)Section 143(3)Section 144Section 148Section 194ASection 40

section 194A of the Act while making interest payment of Rs. 22,24,42,000/-, payment of rent of Rs. 58,67,000/-, Expenditure towards advertisement and publicity of Rs. 1,34,000/- and payment towards law charges of Rs. 26,54,000/-. Accordingly, the AO :- 4 -: ITA No.. 39/Hyd/2020 Saptagiri Grameena Bank, Chittoor. issued notice

GUPTA ASHOK KUMAR,HYDERABAD vs. INCOME TAX OFFICER, WARD-1(2), HYDERABAD

In the result, appeal of the assessee allowed

ITA 376/HYD/2024[2014-15]Status: DisposedITAT Hyderabad25 Jul 2025AY 2014-15

Bench: Shri Manjunatha G & Shri Ravish Sood

For Appellant: CA, P Murali Mohan RaoFor Respondent: Shri Gurpreet Singh, Sr. AR
Section 148Section 68

reassessment is not sustainable in view of the very basic fact that there was no reason for reopening and as it does not contain any material establishing live-link for the information & the conclusion to enable a reasonable person to form a prima-facie belief for escapement of income except a report of Investigation Wing