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21 results for “reassessment”+ Section 271Fclear

Sorted by relevance

Mumbai35Delhi23Hyderabad21Rajkot19Pune15Ahmedabad14Jaipur14Surat13Amritsar13Nagpur9Bangalore6Patna6Raipur5Cuttack4Indore4Lucknow3Chandigarh3Jabalpur2Karnataka2Guwahati2Chennai2SC1Cochin1

Key Topics

Section 153A28Penalty20Section 14818Section 143(3)17Section 13214Section 139(1)14Search & Seizure14Section 1477Section 133A6Section 69A

SUDHEER PARIMALA,HYDERABAD vs. INCOME TAX OFFICER, WARD-10(1), HYDERABAD

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

ITA 758/HYD/2025[2015-16]Status: DisposedITAT Hyderabad17 Apr 2026AY 2015-16

Bench: Shri Vijay Pal Rao & Shri Manjunatha G.आ.अपी.सं /Ita No.758/Hyd./2025 Assessment Year 2015-2016 Sudheer Parimala, The Income Tax Officer, Hyderabad – 500 016. Vs. Ward-10(1), Hyderabad. Pan Ahppp7572E Pin - 500 004. Telangana (Appellant) (Respondent) For Assessee : Ca Kranthi Palivela & Ca Mrudulatha For Revenue : Dr. Sachin Kumar, Sr. Ar Date Of Hearing : 24.03.2026 Date Of Pronouncement : 17.04.2026 आदेश/Order

For Appellant: CA Kranthi Palivela And CA MrudulathaFor Respondent: Dr. Sachin Kumar, Sr. AR
Section 147Section 271(1)(c)Section 44ASection 69A

271F;  And grant such other relief(s) as may be deemed fit in the interest of justice.” 3. The assessee also raised the following additional grounds of appeal: 1. “On the facts and circumstances of the case and in law, the Income Tax Officer, Ward 10(1), Hyderabad ('Ld. AO") erred in assuming jurisdiction under section 147/148 after the expiry

Showing 1–20 of 21 · Page 1 of 2

5
Addition to Income4
Survey u/s 133A3

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

ITA 1010/HYD/2025[2015-16]Status: DisposedITAT Hyderabad30 Jan 2026AY 2015-16

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

Section 147Section 148Section 148ASection 149(1)(b)Section 348Section 44ASection 63A

reassessment order are vitiated in lew. 3. The learned CIT(A) erred in confirming the addition of Rs. 30,17,000/- made under Section 63A of the Act by the Assessing Officer without any independent verification or reconciliation. The authorities failed to refute the explanations provided with cogent evidence rendering the addition unsustainable. 4. The learned CIT(A) failed

COGNIZANCE CONSTRUCTIONS PRIVATE LIMITED,HYDERABAD vs. ITO., WARD-1(1), HYDERABAD

In the result, appeal of the Assessee is allowed for

ITA 344/HYD/2025[2013-14]Status: DisposedITAT Hyderabad15 Oct 2025AY 2013-14

Bench: Shri Vijay Pal Rao & Shri Madhusudan Sawdiaआ.अपी.सं / Ita No.344/Hyd/2025 निर्धारण वर्ष/Assessment Year 2013-2014 | M/S. Cognizance | Constructions Private | Limited, Hyderabad. | Pin – 500 075. Telangana. | Pan Aadcc1366M | (Appellant) Vs. The Income Tax Officer, Ward-1(1), Hyderabad. Telangana. (Respondent) निर्धारिती द्वारा/Assessee By: Ca Srinivas Maddury राजस्व द्वारा / Revenue By:: Dr. Sachin Kumar, Sr. Ar सुनवाई की तारीख /Date Of Hearing: 13.10.2025 घोषणा की तारीख /Pronouncement: 15.10.2025 आदेश/Order Per Vijay Pal Rao: This Appeal By The Assessee Is Directed Against The Order Dated 17.12.2024 Of The Learned Cit(A)-National Faceless Appeal Centre [In Short “Nfac], Delhi, For The

For Appellant: CA Srinivas MadduryFor Respondent: : Dr. Sachin Kumar, Sr. AR
Section 139Section 142(1)Section 144Section 147Section 148Section 250Section 271(1)(b)Section 271(1)(c)Section 271ASection 271F

reassessment. 6. Ld.AO/NFAC erred in making the addition of Rs.66,57,250 under section 69A in respect of cash deposits made in the bank account. 7. The Ld.AO/NFAC failed to appreciate the fact that the deposits have been duly recorded in the books of account maintained by the appellant. 8. Ld.AO/NFAC erred in making the addition

DCIT (EXEMPTIONS), CIRCLE 1(1), HYDERABAD vs. NATIONAL INSTITUTE OF RURAL DEVELOPMENT AND PANCHAYATI RAJ, HYDERABAD

In the result, both the appeal filed by the Revenue and cross- objection filed by the assessee are dismissed

ITA 1211/HYD/2025[2016-17]Status: DisposedITAT Hyderabad19 Dec 2025AY 2016-17

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

Section 11Section 124(3)Section 139Section 148

271F. Similarly, in case of failure to file return by charitable society under section 139(4A) penalty has been prescribed under section 272A(2)(e). On a plain reading of the relevant provisions, failure to file the return under section 139(4A) cannot be interpreted to mean that income cannot to be computed in the case of a charitable trust

M/S ANURADHA PROPERTIES & TOWNSHIPS PRIVATE LIMITED,,HYDERABAD vs. THE ADDL.CIT, RANGE-1,, HYDERABAD

In the result, all the above three appeals filed by the assessee are allowed for statistical purposes

ITA 1643/HYD/2013[2005-06]Status: DisposedITAT Hyderabad07 Jun 2023AY 2005-06

Bench: Shri Rama Kanta Panda & Shri K.Narasimha Chary

For Appellant: Shri K.A.Sai Prasad, CAFor Respondent: Shri T.Sunil Gowtham, Sr.AR
Section 131Section 133ASection 143(3)Section 148Section 271F

271F were initiated. Subsequently, the assessee filed a letter stating that the revised return filed on 30.12.2005 be considered as return filed in response to notice u/s. 148. It was further submitted that due to heavy losses the Hyderabad operations were abandoned and there was no staff, and the assessee is unable to collect the papers relevant for the year

M/S ANURADHA PROPERTIES & TOWNSHIPS PRIVATE LIMITED,,HYDERABAD vs. THE ADDL.CIT, RANGE-1,, HYDERABAD

In the result, all the above three appeals filed by the assessee are allowed for statistical purposes

ITA 1642/HYD/2013[2004-05]Status: DisposedITAT Hyderabad07 Jun 2023AY 2004-05

Bench: Shri Rama Kanta Panda & Shri K.Narasimha Chary

For Appellant: Shri K.A.Sai Prasad, CAFor Respondent: Shri T.Sunil Gowtham, Sr.AR
Section 131Section 133ASection 143(3)Section 148Section 271F

271F were initiated. Subsequently, the assessee filed a letter stating that the revised return filed on 30.12.2005 be considered as return filed in response to notice u/s. 148. It was further submitted that due to heavy losses the Hyderabad operations were abandoned and there was no staff, and the assessee is unable to collect the papers relevant for the year

M/S ANURADHA PROPERTIES & TOWNSHIPS PRIVATE LIMITED,,HYDERABAD vs. THE ADDL.CIT, RANGE-1,, HYDERABAD

In the result, all the above three appeals filed by the assessee are allowed for statistical purposes

ITA 1644/HYD/2013[2006-07]Status: DisposedITAT Hyderabad07 Jun 2023AY 2006-07

Bench: Shri Rama Kanta Panda & Shri K.Narasimha Chary

For Appellant: Shri K.A.Sai Prasad, CAFor Respondent: Shri T.Sunil Gowtham, Sr.AR
Section 131Section 133ASection 143(3)Section 148Section 271F

271F were initiated. Subsequently, the assessee filed a letter stating that the revised return filed on 30.12.2005 be considered as return filed in response to notice u/s. 148. It was further submitted that due to heavy losses the Hyderabad operations were abandoned and there was no staff, and the assessee is unable to collect the papers relevant for the year

DY. COMMISSIONER OF INCOME TAX , CENTRAL CIRCLE-1(3), HYDERABAD vs. ASR ENGINEERING AND PROJECTS LIMITED, HYDERABAD

In the result, a) ITA Nos

ITA 224/HYD/2019[2011-12]Status: DisposedITAT Hyderabad30 Aug 2019AY 2011-12

Bench: Smt. P. Madhavi Devi & Shri S. Rifaur Rahmansrl Appeal Number Pan A.Y. Appellant Respondent 1

Section 132Section 139(1)Section 143(3)Section 153A

section 132. He can always retract in such situation if he can show that the statement has been made on MIstaken belief of facts, he can retract from the statement if he can show that facts on the basis of which admission was made are incorrect”. In the case of the assessee, the circumstances explained by the assessee would clearly

DY. COMMISSIONER OF INCOME TAX , CENTRAL CIRCLE-1(3), HYDERABAD vs. ASR ENGINEERING AND PROJECTS LIMITED, HYDERABAD

In the result, a) ITA Nos

ITA 226/HYD/2019[2012-13]Status: DisposedITAT Hyderabad30 Aug 2019AY 2012-13

Bench: Smt. P. Madhavi Devi & Shri S. Rifaur Rahmansrl Appeal Number Pan A.Y. Appellant Respondent 1

Section 132Section 139(1)Section 143(3)Section 153A

section 132. He can always retract in such situation if he can show that the statement has been made on MIstaken belief of facts, he can retract from the statement if he can show that facts on the basis of which admission was made are incorrect”. In the case of the assessee, the circumstances explained by the assessee would clearly

ASR ENGINERING & PROJECTS LIMITED (FORMERLY SAI SUDHIR INFRASTRUCTURES LIMITED), ,HYDERABAD vs. DY. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(3), HYDERABAD

In the result, a) ITA Nos

ITA 1134/HYD/2017[2009-10]Status: DisposedITAT Hyderabad30 Aug 2019AY 2009-10

Bench: Smt. P. Madhavi Devi & Shri S. Rifaur Rahmansrl Appeal Number Pan A.Y. Appellant Respondent 1

Section 132Section 139(1)Section 143(3)Section 153A

section 132. He can always retract in such situation if he can show that the statement has been made on MIstaken belief of facts, he can retract from the statement if he can show that facts on the basis of which admission was made are incorrect”. In the case of the assessee, the circumstances explained by the assessee would clearly

DY. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(3)., HYDERABAD vs. SAI SUDHIR INFRASTRUCTURES LIMITED, HYDERABAD

In the result, a) ITA Nos

ITA 1383/HYD/2017[2010-11]Status: DisposedITAT Hyderabad30 Aug 2019AY 2010-11

Bench: Smt. P. Madhavi Devi & Shri S. Rifaur Rahmansrl Appeal Number Pan A.Y. Appellant Respondent 1

Section 132Section 139(1)Section 143(3)Section 153A

section 132. He can always retract in such situation if he can show that the statement has been made on MIstaken belief of facts, he can retract from the statement if he can show that facts on the basis of which admission was made are incorrect”. In the case of the assessee, the circumstances explained by the assessee would clearly

DY. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(3)., HYDERABAD vs. SAI SUDHIR INFRASTRUCTURES LIMITED, HYDERABAD

In the result, a) ITA Nos

ITA 1384/HYD/2017[2011-12]Status: DisposedITAT Hyderabad30 Aug 2019AY 2011-12

Bench: Smt. P. Madhavi Devi & Shri S. Rifaur Rahmansrl Appeal Number Pan A.Y. Appellant Respondent 1

Section 132Section 139(1)Section 143(3)Section 153A

section 132. He can always retract in such situation if he can show that the statement has been made on MIstaken belief of facts, he can retract from the statement if he can show that facts on the basis of which admission was made are incorrect”. In the case of the assessee, the circumstances explained by the assessee would clearly

DY. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(3)., HYDERABAD vs. SAI SUDHIR INFRASTRUCTURES LIMITED, HYDERABAD

In the result, a) ITA Nos

ITA 1385/HYD/2017[2012-13]Status: DisposedITAT Hyderabad30 Aug 2019AY 2012-13

Bench: Smt. P. Madhavi Devi & Shri S. Rifaur Rahmansrl Appeal Number Pan A.Y. Appellant Respondent 1

Section 132Section 139(1)Section 143(3)Section 153A

section 132. He can always retract in such situation if he can show that the statement has been made on MIstaken belief of facts, he can retract from the statement if he can show that facts on the basis of which admission was made are incorrect”. In the case of the assessee, the circumstances explained by the assessee would clearly

DY. COMMISSIONER OF INCOME TAX , CENTRAL CIRCLE-1(3), HYDERABAD vs. ASR ENGINEERING AND PROJECTS LIMITED, HYDERABAD

In the result, a) ITA Nos

ITA 223/HYD/2019[2010-11]Status: DisposedITAT Hyderabad30 Aug 2019AY 2010-11

Bench: Smt. P. Madhavi Devi & Shri S. Rifaur Rahmansrl Appeal Number Pan A.Y. Appellant Respondent 1

Section 132Section 139(1)Section 143(3)Section 153A

section 132. He can always retract in such situation if he can show that the statement has been made on MIstaken belief of facts, he can retract from the statement if he can show that facts on the basis of which admission was made are incorrect”. In the case of the assessee, the circumstances explained by the assessee would clearly

DY. COMMISSIONER OF INCOME TAX , CENTRAL CIRCLE-1(3), HYDERABAD vs. ASR ENGINEERING AND PROJECTS LIMITED , HYDERABAD

In the result, a) ITA Nos

ITA 225/HYD/2019[2012-13]Status: DisposedITAT Hyderabad30 Aug 2019AY 2012-13

Bench: Smt. P. Madhavi Devi & Shri S. Rifaur Rahmansrl Appeal Number Pan A.Y. Appellant Respondent 1

Section 132Section 139(1)Section 143(3)Section 153A

section 132. He can always retract in such situation if he can show that the statement has been made on MIstaken belief of facts, he can retract from the statement if he can show that facts on the basis of which admission was made are incorrect”. In the case of the assessee, the circumstances explained by the assessee would clearly

ASR ENGINERING & PROJECTS LIMITED (FORMERLY SAI SUDHIR INFRASTRUCTURES LIMITED), ,HYDERABAD vs. DY. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(3), HYDERABAD

In the result, a) ITA Nos

ITA 1132/HYD/2017[2007-08]Status: DisposedITAT Hyderabad30 Aug 2019AY 2007-08

Bench: Smt. P. Madhavi Devi & Shri S. Rifaur Rahmansrl Appeal Number Pan A.Y. Appellant Respondent 1

Section 132Section 139(1)Section 143(3)Section 153A

section 132. He can always retract in such situation if he can show that the statement has been made on MIstaken belief of facts, he can retract from the statement if he can show that facts on the basis of which admission was made are incorrect”. In the case of the assessee, the circumstances explained by the assessee would clearly

ASR ENGINERING & PROJECTS LIMITED (FORMERLY SAI SUDHIR INFRASTRUCTURES LIMITED), ,HYDERABAD vs. DY. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(3), HYDERABAD

In the result, a) ITA Nos

ITA 1133/HYD/2017[2008-09]Status: DisposedITAT Hyderabad30 Aug 2019AY 2008-09

Bench: Smt. P. Madhavi Devi & Shri S. Rifaur Rahmansrl Appeal Number Pan A.Y. Appellant Respondent 1

Section 132Section 139(1)Section 143(3)Section 153A

section 132. He can always retract in such situation if he can show that the statement has been made on MIstaken belief of facts, he can retract from the statement if he can show that facts on the basis of which admission was made are incorrect”. In the case of the assessee, the circumstances explained by the assessee would clearly

ASR ENGINERING & PROJECTS LIMITED (FORMERLY SAI SUDHIR INFRASTRUCTURES LIMITED), ,HYDERABAD vs. DY. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(3), HYDERABAD

In the result, a) ITA Nos

ITA 1135/HYD/2017[2010-11]Status: DisposedITAT Hyderabad30 Aug 2019AY 2010-11

Bench: Smt. P. Madhavi Devi & Shri S. Rifaur Rahmansrl Appeal Number Pan A.Y. Appellant Respondent 1

Section 132Section 139(1)Section 143(3)Section 153A

section 132. He can always retract in such situation if he can show that the statement has been made on MIstaken belief of facts, he can retract from the statement if he can show that facts on the basis of which admission was made are incorrect”. In the case of the assessee, the circumstances explained by the assessee would clearly

ASR ENGINERING & PROJECTS LIMITED (FORMERLY SAI SUDHIR INFRASTRUCTURES LIMITED), ,HYDERABAD vs. DY. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(3), HYDERABAD

In the result, a) ITA Nos

ITA 1136/HYD/2017[2011-12]Status: DisposedITAT Hyderabad30 Aug 2019AY 2011-12

Bench: Smt. P. Madhavi Devi & Shri S. Rifaur Rahmansrl Appeal Number Pan A.Y. Appellant Respondent 1

Section 132Section 139(1)Section 143(3)Section 153A

section 132. He can always retract in such situation if he can show that the statement has been made on MIstaken belief of facts, he can retract from the statement if he can show that facts on the basis of which admission was made are incorrect”. In the case of the assessee, the circumstances explained by the assessee would clearly

DY. COMMSIONER OF INCOME TAX, CENTRAL CIRCLE-1(3)., HYDERABAD vs. SAI SUDHIR INFRASTRUCTURES LIMITED., HYDERABAD

In the result, a) ITA Nos

ITA 1382/HYD/2017[2009-10]Status: DisposedITAT Hyderabad30 Aug 2019AY 2009-10

Bench: Smt. P. Madhavi Devi & Shri S. Rifaur Rahmansrl Appeal Number Pan A.Y. Appellant Respondent 1

Section 132Section 139(1)Section 143(3)Section 153A

section 132. He can always retract in such situation if he can show that the statement has been made on MIstaken belief of facts, he can retract from the statement if he can show that facts on the basis of which admission was made are incorrect”. In the case of the assessee, the circumstances explained by the assessee would clearly