SUDHIR KUMAR.D.SHAH - HUF,HYDERABAD vs. DY. CIT, CENTRAL CIRCLE-2,, HYDERABAD

Bench: Shri V. Durga Rao & Shri D.S. Sunder Singhappellant Respondent

reassess the income of the other person in accordance with the provisions of section 153A, if, that Assessing Officer is satisfied that the books of account or documents or assets seized or requisitioned have a bearing on the determination of the total income of such other person for the relevant assessment year - or years referred to in sub- section

SUDHIR KUMAR.D.SHAH - HUF,HYDERABAD vs. DY. CIT, CENTRAL CIRCLE-2,, HYDERABAD

Bench: Shri V. Durga Rao & Shri D.S. Sunder Singhappellant Respondent

reassess the income of the other person in accordance with the provisions of section 153A, if, that Assessing Officer is satisfied that the books of account or documents or assets seized or requisitioned have a bearing on the determination of the total income of such other person for the relevant assessment year - or years referred to in sub- section

SUDHIR KUMAR.D.SHAH - HUF,HYDERABAD vs. DY. CIT, CENTRAL CIRCLE-2,, HYDERABAD

Bench: Shri V. Durga Rao & Shri D.S. Sunder Singhappellant Respondent

reassess the income of the other person in accordance with the provisions of section 153A, if, that Assessing Officer is satisfied that the books of account or documents or assets seized or requisitioned have a bearing on the determination of the total income of such other person for the relevant assessment year - or years referred to in sub- section

SUDHIR KUMAR.D.SHAH - HUF,HYDERABAD vs. DY. CIT, CENTRAL CIRCLE-2,, HYDERABAD

Bench: Shri V. Durga Rao & Shri D.S. Sunder Singhappellant Respondent

reassess the income of the other person in accordance with the provisions of section 153A, if, that Assessing Officer is satisfied that the books of account or documents or assets seized or requisitioned have a bearing on the determination of the total income of such other person for the relevant assessment year - or years referred to in sub- section

SUDHIR KUMAR.D.SHAH - HUF,HYDERABAD vs. DY. CIT, CENTRAL CIRCLE-2,, HYDERABAD

Bench: Shri V. Durga Rao & Shri D.S. Sunder Singhappellant Respondent

reassess the income of the other person in accordance with the provisions of section 153A, if, that Assessing Officer is satisfied that the books of account or documents or assets seized or requisitioned have a bearing on the determination of the total income of such other person for the relevant assessment year - or years referred to in sub- section

SUDHIR KUMAR.D.SHAH - HUF,HYDERABAD vs. DY. CIT, CENTRAL CIRCLE-2,, HYDERABAD

Bench: Shri V. Durga Rao & Shri D.S. Sunder Singhappellant Respondent

reassess the income of the other person in accordance with the provisions of section 153A, if, that Assessing Officer is satisfied that the books of account or documents or assets seized or requisitioned have a bearing on the determination of the total income of such other person for the relevant assessment year - or years referred to in sub- section

SUDHIR KUMAR.D.SHAH - HUF,HYDERABAD vs. DY. CIT, CENTRAL CIRCLE-2,, HYDERABAD

Bench: Shri V. Durga Rao & Shri D.S. Sunder Singhappellant Respondent

reassess the income of the other person in accordance with the provisions of section 153A, if, that Assessing Officer is satisfied that the books of account or documents or assets seized or requisitioned have a bearing on the determination of the total income of such other person for the relevant assessment year - or years referred to in sub- section

VEERA REDDY POSHAM,NALGONDA vs. ACIT, CENTRAL CIRCLE-1(1), HYDERABAD

In the result, ITA.No.1830/Hyd

sections": [ "143(3)", "147", "148", "250(6)", "80C", "10(13A)", "234A", "234B", "234C", "234F", "270A", "132", "142(1)", "69", "115BBE", "292C" ], "issues": "Whether the CIT(A) erred in upholding additions on account of disallowance of deduction u/s 80C and exemption u/s 10(13A) due to lack of evidence; and whether reassessment

VEERA REDDY POSHAM,NALGONDA vs. ACIT, CENTRAL CIRCLE1(1), HYDERABAD

In the result, ITA.No.1830/Hyd

Bench: Shri Vijay Pal Rao & Shri Madhusudan Sawdiaआ.अपी.सं /Ita.Nos.1829 & 1830/Hyd/2025 Assessment Years 2020-2021 & 2022-2023 Veera Reddy Posham, The Acit, Nalgonda – 508 246 Central Circle-1(1), Vs. Telangana. Hyderabad. Telangana. Pan Aijpp0376P (Applicant) (Respondent) -None- िनधा"रती "ारा/Assessee By : राज" व "ारा/Revenue By : Dr. Sachin Kumar, Sr. Ar सुनवाई की तारीख/Date Of Hearing: 09.03.2026 घोषणा की तारीख/Pronouncement: 13.03.2026 आदेश/Order Per Vijay Pal Rao:

reassessment was solely based on a search conducted u/s 132 in another group (IRA Group) and there was no independent tangible material in the case of the Appellant. B. Ground on Addition u/s 69 - Unexplained Investment Rs.35,00,000/-  The Learned CIT(A) erred in confirming the addition of Rs.35,00,000/- u/s 69 of the Act without any direct

ANKITJAIN,HYDERABAD vs. ACIT., CENTRAL CIRCLE-1(2), HYDERABAD.

In the result, the appeal of the assessee is allowed in\nterms of our above observation

292C, though the seized documents were not found in\nthe possession or control of the appellant, making the\naddition unsustainable and in violation of the principles of\nnatural justice”.\n4.\nThe assessee has also raised the following additional\nground as under vide letter dated 24.09.2025 :\n\"3. Since the notice u/s 148 was issued by the jurisdiction\nAssessing Officer

NAGA LAKSHMI BUCHEPALLI,CHIMAKURTHY vs. ACIT, CENTRAL CIRCLE-1(2), HYDERABAD

In the result, the appeal of assessee in ITA

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

reassess his income in accordance with the provisions of Section 153A. Therefore, before a notice under Section 153C can be issued two steps have to be taken. The first step is that the Assessing Officer of the person who is searched must arrive at a clear satisfaction that a document seized from him does not belong

SIVA PRASAD REDDY BUCHEPALLI,CHIMAKURTHY vs. ACIT, CENTRAL CIRCLE-2(3), HYDERABAD

In the result, the appeal of assessee in ITA

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

reassess his income in accordance with the provisions of Section 153A. Therefore, before a notice under Section 153C can be issued two steps have to be taken. The first step is that the Assessing Officer of the person who is searched must arrive at a clear satisfaction that a document seized from him does not belong

SIVA PRASAD REDDY BUCHEPALLI,CHIMAKURTHY vs. ACIT, CENTRAL CIRCLE-2(3), HYDERABAD

In the result, the appeal of assessee in ITA

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

reassess his income in accordance with the provisions of Section 153A. Therefore, before a notice under Section 153C can be issued two steps have to be taken. The first step is that the Assessing Officer of the person who is searched must arrive at a clear satisfaction that a document seized from him does not belong

RAMESH CHANDRA MAJITHIA,HYDERABAD vs. ACIT, CENTRAL CIRCLE-2(3), HYDERABAD

In the result, the appeal of assessee in ITA

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

reassess his income in accordance with the provisions of Section 153A. Therefore, before a notice under Section 153C can be issued two steps have to be taken. The first step is that the Assessing Officer of the person who is searched must arrive at a clear satisfaction that a document seized from him does not belong

NAGA LAKSHMI BUCHEPALLI,CHIMAKURTHY vs. ACIT, CENTRAL CIRCLE-1(2), HYDERABAD

In the result, the appeal of assessee in ITA

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

reassess his income in accordance with the provisions of Section 153A. Therefore, before a notice under Section 153C can be issued two steps have to be taken. The first step is that the Assessing Officer of the person who is searched must arrive at a clear satisfaction that a document seized from him does not belong

CYIENT LIMITED,HYDERABAD vs. DCIT., CIRCLE-1(1), HYDERABAD

In the result, the appeal of the assessee is allowed in terms of our above observation

Bench: Shri Ravish Sooda N D Shri Madhusudan Sawdiaआ.अपी.सं /Ita No.913/Hyd/2025 (िनधा"रण वष"/Assessment Year: 2018-19) Shri Ankit Jain Vs. Acit Hyderabad Central Circle 1(2) Pan:Agwpa4459K Hyderabad (Appellant) (Respondent) िनधा""रती "ारा/Assessee By: Shri K.A. Sai Prasad, Ca राज" व "ारा/Revenue By:: Shri V. Ravish Bhatt, Sr.Dr सुनवाई की तारीख/Date Of Hearing: 07/11/2025 घोषणा की तारीख/Pronouncement: 19/12/2025 आदेश/Order Per Madhusudan Sawdia, A.M.:

292C, though the seized documents were not found in the possession or control of the appellant, making the addition unsustainable and in violation of the principles of natural justice”. 4. The assessee has also raised the following additional ground as under vide letter dated 24.09.2025 : “3. Since the notice u/s 148 was issued by the jurisdiction Assessing Officer

KANIPAKAM HARI PRASAD REDDY,HYDERABAD vs. ACIT, CENTRAL CIRCLE-2(3), HYDERABAD

In the result, the appeal of assessee in ITA

Bench: Shri R.K. Panda & Shri Laliet Kumarsl.No.

section 153C. In view of the above, the provisions of section 153C(1) are to be invoked for AY 2013 14 to 2018-19 and u/s 143(3) for AY 2019-20. As per the provisions of section 153C Where the Assessing Officer is satisfied that (a) any money, bullion, jewellery or other valuable article or thing, seized or requisitioned

TRICITIES SECURITY AND ALLIED SERVICES PRIVATE LIMITED,HYDERABAD vs. ACIT, CENTRAL CIRCLE-2(3), HYDERABAD

In the result, the appeal of assessee in ITA

Bench: Shri R.K. Panda & Shri Laliet Kumarsl.No.

section 153C. In view of the above, the provisions of section 153C(1) are to be invoked for AY 2013 14 to 2018-19 and u/s 143(3) for AY 2019-20. As per the provisions of section 153C Where the Assessing Officer is satisfied that (a) any money, bullion, jewellery or other valuable article or thing, seized or requisitioned