BRIJESH CHANDWANI,HYDERABAD vs. DCIT., CIRCLE -6(1), HYDERABAD

The appeal of the Assessee is allowed on this ground alone

234A, 2348 and 234C of the Act, under the facts and circumstances of the case. 11. The Appellant craves leave to add, alter, delete or substitute any of the grounds urged above. 12. In the view of the above and other grounds that may be urged at the time of the hearing of the appeal, the Appellant prays that

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

In the result, the appeal is treated as allowed”

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

234A, 234B and 234C and penalties under Section 271 (l)(G), 271A and 2718. Section 158 BFA provides [or levy of interest and penalty in cases of search on .or after January 1, 1997. Section 158 BO specifies the authorities competent to make the block assessment. Section 158 BH provides for application of all the other provisions of this

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

234A, 234B and 234C and penalties under Section 271 (l)(G), 271A and 2718. Section 158 BFA provides [or levy of interest and penalty in cases of search on .or after January 1, 1997. Section 158 BO specifies the authorities competent to make the block assessment. Section 158 BH provides for application of all the other provisions of this

LAXMI VENKATA KRISHNA RICE CORPORATION,NALGONDA vs. ITO, WARD-1, SURYAPET

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

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

234A and 234B of the 1.T.Act; 9) Any other ground/grounds that may be urged at the time of hearing”. 2. Also, the assessee has raised the following additional ground of appeal, which reads as under: "The learned CIT (Appeals) ought to have considered the fact that the notice u/s 148A(b), the order u/s 148A(d) and the notice

SUPREME AGRO,HYDERABAD vs. ACIT CENTRAL CIRCLE-3 (1), HYDERABAD

In the result, all the appeals of assessees are dismissed

Bench: Shri R.K. Panda & Shri Laliet Kumar

reassessment or recomputation exceeds the tax on the total income determined under sub-section (1) of section 143 or on the basis of the regular assessment as referred to in sub-section (1), as the case may be; From the above provisions of Section 234A

RONAK GUPTA,HYDERABAD vs. ACIT CENTRAL CIRCLE-3(1), HYDERABAD

In the result, all the appeals of assessees are dismissed

Bench: Shri R.K. Panda & Shri Laliet Kumar

reassessment or recomputation exceeds the tax on the total income determined under sub-section (1) of section 143 or on the basis of the regular assessment as referred to in sub-section (1), as the case may be; From the above provisions of Section 234A

KANISHKA GUPTA,,HYDERABAD vs. ACIT CENTRAL CIRCLE-3(1), HYDERABAD

In the result, all the appeals of assessees are dismissed

Bench: Shri R.K. Panda & Shri Laliet Kumar

reassessment or recomputation exceeds the tax on the total income determined under sub-section (1) of section 143 or on the basis of the regular assessment as referred to in sub-section (1), as the case may be; From the above provisions of Section 234A

SAXON GLOBAL INDIA PRIVATE LIMITED,HYDERABAD vs. ITO., WARD-3(1), HYDERABAD

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

234A, 234B and 234C of the Act is not leviable and ought to have been waived on the facts of the case. The appellant craves leave of your Honours to add, alter, delete or substitute any of the grounds urged above. In view of the above and other grounds that may be urged at the time of the hearing

RAGHU SATYANARYANA KOLLU,KODAD vs. ITO., WARD-1, SURYAPET

In the result, both the captioned appeals are allowed in terms of the aforesaid observations

Bench: Us:

reassessment proceedings for the AY 2013-14. 9. On the facts and in the circumstances of the case, the learned CIT (A), NFAC, Delhi erred in upholding the order passed by the learned AO, National Faceless Assessment Centre u/s 147 rws 144 & 1448 of the Act for the AY 2013-14 which is erroneous

RAGHU SATYANARYANA KOLLU,KODAD vs. ITO., WARD-1, SURYAPET

In the result, both the captioned appeals are allowed in terms of the aforesaid observations

Bench: Us:

reassessment proceedings for the AY 2013-14. 9. On the facts and in the circumstances of the case, the learned CIT (A), NFAC, Delhi erred in upholding the order passed by the learned AO, National Faceless Assessment Centre u/s 147 rws 144 & 1448 of the Act for the AY 2013-14 which is erroneous

GAINSIGHT SOFTWARE PRIVATE LIMITED,HYDERABAD vs. DCIT., CIRCLE-2(1), HYDERSABAD

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

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

234A, 234B, 234C and 234D was levied as per law. 6. Aggrieved by the final assessment order, the assessee is now in appeal before us. 8 Gainsight Software Private Limited 7. The learned counsel for the assessee, Shri Alisagar Rampurawala, C.A., referring to the final assessment order passed by the A.O. under Section 143(3) r.w.s. 144C(13) r.w.s. 144B

CALLIDUSCLOUD (INDIA) PRIVATE LIMITED,HYDERABAD vs. DCIT., CIRCLE- 1(1), HYDERABAD

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

234A / 234B (Tax Effect: ₹1,33,82,860/-) 7.1. Interest wrongly levied. 8. Penalty Proceedings 8.1. Penalty initiated under Section 274 r.w.s. Section 270A is bad in law.” 3. The brief facts of the case are that the assessee, CallidusCloud India Private Limited, is engaged in the business of providing sales support, marketing and consulting services and software development

ADP PRIVATE LIMITED,HYDERABAD, TELANGANA vs. DCIT., CIRCLE 1(1), HYDERABAD, TELANGANA

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

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

234A and 234B of the Act without appreciating the fact that tax payable has arisen on account of adjustments made above. 20.3 On the facts and in the circumstances of the case, the Ld. AO erred in initiating penalty proceedings under section 270A of the Act for under- reporting and misreporting of income. The Appellant craves leave to add, alter

YADIKI PACS,ANANTAPUR vs. INCOME TAX OFFICER, WARD-1, ANANTAPUR

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

Bench: the Andhra Pradesh High Court against the Order of the Chief Commissioner of Income Tax, Hyderabad rejecting the appellant's application filed u/s 119(2)(b) of the Act to condone the delay in filing the Income Tax Return for the subject AY 2019-20 is pending for disposal as on date. 7. For that the Learned Commissioner of Income Tax (Appeals) had erred in confirming the levy of interest u/s 234A of the Act in consequence to the above." 3

234A of the Act in consequence to the above.” 3 Yadiki PACS 3. The brief facts of the case are that, the assessee is a Trust, has not filed its return of income under Section 139 of the Income Tax Act, 1961 (for short “the Act”) for the A.Y. 2019-20. As per the information available with the Department through

GRADIENTE INFOTAINMENT LTD,HYDERABAD vs. INCOME TAX OFFICER, WARD-14(5), HYDERABAD

In the result, the appeal filed by the assessee in ITA

Bench: Shri Ravish Sooda N D Shri Madhusudan Sawdiaआ.अपी.सं /Ita Nos.1637 & 1651 To 1655 /Hyd/2025 (िनधा"रण वष"/Assessment Years: 2009-10 To 2013-14) Gradiente Infotainment Ltd Vs. Income Tax Officer Hyderabad Ward 14 (5) Pan: Aaccg1241Q Hyderabad (Appellant) (Respondent) िनधा""रती "ारा/Assessee By: N O N E राज" व "ारा/Revenue By:: Shri D. Praveen, Sr. Ar सुनवाई की तारीख/Date Of Hearing: 30/03/2026 घोषणा की तारीख/Pronouncement: 08/04/2026 आदेश/Order Per Madhusudan Sawdia, A.M.:

234A of Rs.4,31,05,200/- and u/s 234B of Rs.4,71,62,160/-. The Appellant craves leave to add, alter, vary, omit, substitute or amend the above grounds of appeal, at any time before or at the time of hearing of the appeal, so as to enable the Honourable Members to decide this appeal according

GRADIENTE INFOTAINMENT LTD,HYDERABAD vs. INCOME TAX OFFICER, WARD 14(5), HYDERABAD

In the result, the appeal filed by the assessee in ITA

Bench: Shri Ravish Sooda N D Shri Madhusudan Sawdiaआ.अपी.सं /Ita Nos.1637 & 1651 To 1655 /Hyd/2025 (िनधा"रण वष"/Assessment Years: 2009-10 To 2013-14) Gradiente Infotainment Ltd Vs. Income Tax Officer Hyderabad Ward 14 (5) Pan: Aaccg1241Q Hyderabad (Appellant) (Respondent) िनधा""रती "ारा/Assessee By: N O N E राज" व "ारा/Revenue By:: Shri D. Praveen, Sr. Ar सुनवाई की तारीख/Date Of Hearing: 30/03/2026 घोषणा की तारीख/Pronouncement: 08/04/2026 आदेश/Order Per Madhusudan Sawdia, A.M.:

234A of Rs.4,31,05,200/- and u/s 234B of Rs.4,71,62,160/-. The Appellant craves leave to add, alter, vary, omit, substitute or amend the above grounds of appeal, at any time before or at the time of hearing of the appeal, so as to enable the Honourable Members to decide this appeal according

GRADIENTE INFOTAINMENT LTD,HYDERABAD vs. INCOME TAX OFFICER, WARD 14(5), HYDERABAD

In the result, the appeal filed by the assessee in ITA

Bench: Shri Ravish Sooda N D Shri Madhusudan Sawdiaआ.अपी.सं /Ita Nos.1637 & 1651 To 1655 /Hyd/2025 (िनधा"रण वष"/Assessment Years: 2009-10 To 2013-14) Gradiente Infotainment Ltd Vs. Income Tax Officer Hyderabad Ward 14 (5) Pan: Aaccg1241Q Hyderabad (Appellant) (Respondent) िनधा""रती "ारा/Assessee By: N O N E राज" व "ारा/Revenue By:: Shri D. Praveen, Sr. Ar सुनवाई की तारीख/Date Of Hearing: 30/03/2026 घोषणा की तारीख/Pronouncement: 08/04/2026 आदेश/Order Per Madhusudan Sawdia, A.M.:

234A of Rs.4,31,05,200/- and u/s 234B of Rs.4,71,62,160/-. The Appellant craves leave to add, alter, vary, omit, substitute or amend the above grounds of appeal, at any time before or at the time of hearing of the appeal, so as to enable the Honourable Members to decide this appeal according

GRANDIENTE INFOTAINMENT LTD,HYDERABAD vs. INCOME TAX OFFICER, WARD 14(5), HYDERABAD

In the result, the appeal filed by the assessee in ITA

Bench: Shri Ravish Sooda N D Shri Madhusudan Sawdiaआ.अपी.सं /Ita Nos.1637 & 1651 To 1655 /Hyd/2025 (िनधा"रण वष"/Assessment Years: 2009-10 To 2013-14) Gradiente Infotainment Ltd Vs. Income Tax Officer Hyderabad Ward 14 (5) Pan: Aaccg1241Q Hyderabad (Appellant) (Respondent) िनधा""रती "ारा/Assessee By: N O N E राज" व "ारा/Revenue By:: Shri D. Praveen, Sr. Ar सुनवाई की तारीख/Date Of Hearing: 30/03/2026 घोषणा की तारीख/Pronouncement: 08/04/2026 आदेश/Order Per Madhusudan Sawdia, A.M.:

234A of Rs.4,31,05,200/- and u/s 234B of Rs.4,71,62,160/-. The Appellant craves leave to add, alter, vary, omit, substitute or amend the above grounds of appeal, at any time before or at the time of hearing of the appeal, so as to enable the Honourable Members to decide this appeal according

GRADIENTE INFOTAINMENT LTD,HYDERABAD vs. INCOME TAX OFFICER, WARD 14(5), HYDERABAD

In the result, the appeal filed by the assessee in ITA

Bench: Shri Ravish Sooda N D Shri Madhusudan Sawdiaआ.अपी.सं /Ita Nos.1637 & 1651 To 1655 /Hyd/2025 (िनधा"रण वष"/Assessment Years: 2009-10 To 2013-14) Gradiente Infotainment Ltd Vs. Income Tax Officer Hyderabad Ward 14 (5) Pan: Aaccg1241Q Hyderabad (Appellant) (Respondent) िनधा""रती "ारा/Assessee By: N O N E राज" व "ारा/Revenue By:: Shri D. Praveen, Sr. Ar सुनवाई की तारीख/Date Of Hearing: 30/03/2026 घोषणा की तारीख/Pronouncement: 08/04/2026 आदेश/Order Per Madhusudan Sawdia, A.M.:

234A of Rs.4,31,05,200/- and u/s 234B of Rs.4,71,62,160/-. The Appellant craves leave to add, alter, vary, omit, substitute or amend the above grounds of appeal, at any time before or at the time of hearing of the appeal, so as to enable the Honourable Members to decide this appeal according