ADDL. CIT, HYDERABAD vs. M/S SATYAM COMPUTER SERVICES LTD., HYDERABAD

In the result, appeals filed by the Assessee\nITA

Section 245 of the Income Tax Act, 1961.\nThis Court finds that this decision of the Assistant Chief\nCorporate Counsel (Legal) has been duly authorized by\nthe Managing Director of the petitioner Company\nsupported by a valid Power of Attorney dated\n22.11.2013. This waiver effectively ensures that there\nwill be no additional financial burden on the Revenue\nfollowing the completion

DEEPTI SOCIAL SERVICE SOCIETY,HINDUPUR vs. ITO., EXEMPTION WARD, TIRUPATI,

Bench: Us:

reassessment notice under Section 148, whereas such notice is required to be issued only through the Faceless regime in accordance with Section 151A r.w.s.144B. The initiation of proceedings by the Jurisdictional Assessing Officer, being contrary to the prescribed faceless procedure, is void ab initio and liable to be quashed.” As the assessee society by raising the aforesaid additional ground

SATYAM COMPUTER SERVICES LIMITED,HYDERABAD vs. ADDL. CIT, CENTRAL RANGE - 3, HYDERABAD

sections": [ "119", "265", "143(3)", "245" ], "issues": "Whether the assessment orders were illegal and violative of the Constitution, and if the reassessment

SATYAM COMPUTER SERVICES LIMITED,HYDERABAD vs. THE ACIT CENTRAL RANGE-3, HYDERABAD

Section 245 of the Income Tax Act, 1961.\nThis Court finds that this decision of the Assistant Chief\nCorporate Counsel (Legal) has been duly authorized by\nthe Managing Director of the petitioner Company\nsupported by a valid Power of Attorney dated\n22.11.2013. This waiver effectively ensures that there\nwill be no additional financial burden on the Revenue\nfollowing the completion

ADDL. CIT, HYDERABAD vs. M/S SATYAM COMPUTER SERVICES LTD., HYDERABAD

In the result, appeals filed by the Assessee

Bench: Shri Manjunatha G & Shri Ravish Sood

Section 245 of the Income Tax Act, 1961. This Court finds that this decision of the Assistant Chief Corporate Counsel (Legal) has been duly authorized by the Managing Director of the petitioner Company supported by a valid Power of Attorney dated 22.11.2013. This waiver effectively ensures that there will be no additional financial burden on the Revenue following the completion

SATYAM COMPUTER SERVICES LIMITED,HYDERABAD vs. THE ACIT CENTRAL RANGE-3, HYDERABAD

In the result, appeals filed by the Assessee

Bench: Shri Manjunatha G & Shri Ravish Sood

Section 245 of the Income Tax Act, 1961. This Court finds that this decision of the Assistant Chief Corporate Counsel (Legal) has been duly authorized by the Managing Director of the petitioner Company supported by a valid Power of Attorney dated 22.11.2013. This waiver effectively ensures that there will be no additional financial burden on the Revenue following the completion

SATYAM COMPUTER SERVICES LIMITED,HYDERABAD vs. THE ACIT CENTRAL RANGE-3, HYDERABAD

In the result, appeals filed by the Assessee

Bench: Shri Manjunatha G & Shri Ravish Sood

Section 245 of the Income Tax Act, 1961. This Court finds that this decision of the Assistant Chief Corporate Counsel (Legal) has been duly authorized by the Managing Director of the petitioner Company supported by a valid Power of Attorney dated 22.11.2013. This waiver effectively ensures that there will be no additional financial burden on the Revenue following the completion

STAYAM COMPUTER SERVICES LIMITED,HYDERABAD vs. ADDL. CIT, CENTRAL CIRCLE - 1, HYDERABAD

In the result, appeals filed by the Assessee

Bench: Shri Manjunatha G & Shri Ravish Sood

Section 245 of the Income Tax Act, 1961. This Court finds that this decision of the Assistant Chief Corporate Counsel (Legal) has been duly authorized by the Managing Director of the petitioner Company supported by a valid Power of Attorney dated 22.11.2013. This waiver effectively ensures that there will be no additional financial burden on the Revenue following the completion

VILAS POLYMER PRIVATE LIMITED,HYDERABAD vs. DCIT, CENTRAL CIRCLE-1(2), HYDERABAD

In the result, the remaining appeals filed by the assessees (at Sl

245 of 2023 dated 17.05.2024 (Delhi). 5) Principal Commissioner of Income Tax Vs. MDRL Hotels (P.) Ltd. reported in (2024) 166 taxmann.com 327 (Delhi). 6) Principal Commissioner of Income Tax Vs. Subodh Agrawal reported in (2023) 149 taxmann.com 373 (Allahabad). 7) Principal Commissioner of Income Tax Vs. Sapna Gupta reported in (2023) 147 taxmann.com 288 (Allahabad). 8) Principal Commissioner

EXEL RUBBER PRIVATE LIMITED,HYDERABAD vs. DCIT, CENTRAL CIRCLE-1(2), HYDERABAD

In the result, the remaining appeals filed by the assessees (at Sl

245 of 2023 dated 17.05.2024 (Delhi). 5) Principal Commissioner of Income Tax Vs. MDRL Hotels (P.) Ltd. reported in (2024) 166 taxmann.com 327 (Delhi). 6) Principal Commissioner of Income Tax Vs. Subodh Agrawal reported in (2023) 149 taxmann.com 373 (Allahabad). 7) Principal Commissioner of Income Tax Vs. Sapna Gupta reported in (2023) 147 taxmann.com 288 (Allahabad). 8) Principal Commissioner

RAGHUNATH REDDY GANGARAM,HYDERABAD vs. DCIT, CENTRAL CIRCLE-1(2),, HYDERABAD

In the result, the remaining appeals filed by the assessees (at Sl

245 of 2023 dated 17.05.2024 (Delhi). 5) Principal Commissioner of Income Tax Vs. MDRL Hotels (P.) Ltd. reported in (2024) 166 taxmann.com 327 (Delhi). 6) Principal Commissioner of Income Tax Vs. Subodh Agrawal reported in (2023) 149 taxmann.com 373 (Allahabad). 7) Principal Commissioner of Income Tax Vs. Sapna Gupta reported in (2023) 147 taxmann.com 288 (Allahabad). 8) Principal Commissioner

SYED WARISUDDIN NAVEED,HYDERABAD vs. DCIT, CENTRAL CIRCLE-1(2), HYDERABAD

In the result, the remaining appeals filed by the assessees (at Sl

245 of 2023 dated 17.05.2024 (Delhi). 5) Principal Commissioner of Income Tax Vs. MDRL Hotels (P.) Ltd. reported in (2024) 166 taxmann.com 327 (Delhi). 6) Principal Commissioner of Income Tax Vs. Subodh Agrawal reported in (2023) 149 taxmann.com 373 (Allahabad). 7) Principal Commissioner of Income Tax Vs. Sapna Gupta reported in (2023) 147 taxmann.com 288 (Allahabad). 8) Principal Commissioner

SYED WARISUDDIN NAVEED,HYDERABAD vs. DCIT, CENTRAL CIRCLE-1(2), HYDERABAD

In the result, the remaining appeals filed by the assessees (at Sl

245 of 2023 dated 17.05.2024 (Delhi). 5) Principal Commissioner of Income Tax Vs. MDRL Hotels (P.) Ltd. reported in (2024) 166 taxmann.com 327 (Delhi). 6) Principal Commissioner of Income Tax Vs. Subodh Agrawal reported in (2023) 149 taxmann.com 373 (Allahabad). 7) Principal Commissioner of Income Tax Vs. Sapna Gupta reported in (2023) 147 taxmann.com 288 (Allahabad). 8) Principal Commissioner

MADHAVA REDDY BADDEVOLU,HYDERABAD vs. DCIT., CENTRAL CIRCLE-1(2), HYDERABAD

In the result, the remaining appeals filed by the assessees (at Sl

245 of 2023 dated 17.05.2024 (Delhi). 5) Principal Commissioner of Income Tax Vs. MDRL Hotels (P.) Ltd. reported in (2024) 166 taxmann.com 327 (Delhi). 6) Principal Commissioner of Income Tax Vs. Subodh Agrawal reported in (2023) 149 taxmann.com 373 (Allahabad). 7) Principal Commissioner of Income Tax Vs. Sapna Gupta reported in (2023) 147 taxmann.com 288 (Allahabad). 8) Principal Commissioner

ACE TYRES PRIVATE LIMITED,HYDERABAD vs. DCIT, CENTRAL CIRCLE-1(2), HYDERABAD

In the result, the remaining appeals filed by the assessees (at Sl

245 of 2023 dated 17.05.2024 (Delhi). 5) Principal Commissioner of Income Tax Vs. MDRL Hotels (P.) Ltd. reported in (2024) 166 taxmann.com 327 (Delhi). 6) Principal Commissioner of Income Tax Vs. Subodh Agrawal reported in (2023) 149 taxmann.com 373 (Allahabad). 7) Principal Commissioner of Income Tax Vs. Sapna Gupta reported in (2023) 147 taxmann.com 288 (Allahabad). 8) Principal Commissioner

ASST. COMMISSIONER OF INCOME TAX, CIRCLE-10(1), HYDERABAD vs. VERTEX PROJECTS LLP (FORMERLY M/S VERTEX PROJECTS LTD) , HYDERABAD

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

Bench: Shri Rama Kanta Panda & Shri Laliet Kumarassessment Year: 2014-15 Acit,Circle-10(1) Vs. Vertex Projects Llp Room No.515, 5Th Floor, (Formerly M/S.Vertex A-Block, I.T.Towers, Projects Ltd.) A.C.Guards, #156-159, Paigah House Hyderabad. S.P.Road, Next To Pg College. Secunderabad-500 026. Pan : Aanfv0232C (Appellant) (Respondent) Assessee By: Shri Sriram Seshadri, Ca Revenue By: Shri Rajendra Kumar,Cit-Dr Date Of Hearing: 15.03.2023 Date Of Pronouncement: 28.04.2023 O R D E R Per Shri Laliet Kumar, J.M. This Is An Appeal Filed By The Revenue, Feeling Aggrieved By The Order Passed By The Learned Commissioner Of Income Tax (Appeals)-5, Dated 16.03.2018 For The Ay 2014-15, On The Following Grounds :

245/- which is equivalent to Rs.28,48,173/-. In this regard, the contention of both the parties were examined by us and we are of the opinion that the disallowance made by the revenue authority cannot be more than the expenditure incurred by the assessee for earning the exempt income. For the above said purposes, we may fruitfully rely upon

ACIT, CENTRAL CIRCLE - 2(2), HYDERABAD vs. AMR INDIA LIMITED, HYDERABAD

In the result, Cross Objection No

Bench: Shri Manjunatha G & Shri K. Narasimha Chary

reassess taking into consideration the other material in respect of completed assessments/unabated assessments. Meaning thereby, in respect of completed/unabated assessments, no addition can be made by the AO in absence of any incriminating material found during the course of search under Section 132 or requisition under Section 132A of the Act, 1961. However, the completed/unabated assessments can be re-opened

ACIT, CENTRAL CIRCLE - 2(2), HYDERABAD vs. AMR INDIA LIMITED, HYDERABAD

In the result, Cross Objection No

Bench: Shri Manjunatha G & Shri K. Narasimha Chary

reassess taking into consideration the other material in respect of completed assessments/unabated assessments. Meaning thereby, in respect of completed/unabated assessments, no addition can be made by the AO in absence of any incriminating material found during the course of search under Section 132 or requisition under Section 132A of the Act, 1961. However, the completed/unabated assessments can be re-opened