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

In the result, appeal of the assessee for the assessment year 2020-2021 is allowed for statistical purposes

Bench: Shri Vijay Pal Rao & Shri Madhusudan Sawdiaआ.अपी.सं /Ita Nos.1527 & 1528/Hyd/2025 Assessment Years – 2016-2017 & 2020-2021 Brijesh Chandwani The Dcit, Circle-6(1), Vs. Hyderabad – 500 034 Hyderabad. Pan Adkpc1537H (Appellant) (Respondent) िनधा"रती "ारा /Assessee By: Ca Pawan Kumar Chakrapani राज" व "ारा /Revenue By: Sri Ranjan Agrawala, Sr. Ar

reassessment order is not valid and liable to be set aside. Having considered the rival submissions as well as relevant material on record, at the outset we note that the co-ordinate bench of this Tribunal in the case of Kanakala Ravindra Reddy Vs. ITO (supra) [As per Corrigendum dated 10th October, 2025 the correct citation is Kotha Kanthaiah, Karimnagar

DY.COMMISSIONER OF INCOME TAX, CIRCLE 2(2), HYDERBAD vs. SEW INFRASTUCTURE LIMITED, HYDERABAD

Bench: Shri Manjunatha G & Shri K. Narasimha Chary

56,24,216/- including the profits derived from eligible projects for which the assessee has entered into direct agreement with the Government or Statutory Body on the ground that assessee has not satisfied the condition of entering into agreement with the Government or Statutory Body. ITA.No.1723/Hyd./2017 – A.Y. 2015-2016 : 2.3. For the impugned assessment year also, the Assessing

ACIT CENTRAL CIRCLE-2(1), HYDERABAD vs. MADHUCON PROJECTS LIMITED, HYDERABAD

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

Bench: Shri Vijay Pal Rao, Vice-A N D Shri Madhusudan Sawdia

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

ASST. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2(1), HYDERABAD vs. MADHUCON PROJECTS LIMITED, HYDERABAD

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

Bench: Shri Vijay Pal Rao, Vice-A N D Shri Madhusudan Sawdia

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

ASST. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2(1), HYDERABAD vs. MADHUCON PROJECTS LIMITED, HYDERABAD

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

Bench: Shri Vijay Pal Rao, Vice-A N D Shri Madhusudan Sawdia

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

MADHUCON PROJECTS LIMITED,HYDERABAD vs. DY. COMMISSIONER OF INCOME TAX , CIRCLE-2(1), HYDERABAD

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

Bench: Shri Vijay Pal Rao, Vice-A N D Shri Madhusudan Sawdia

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

MADHUCON PROJECTS LIMITED,HYDERABAD vs. DY. COMMISSIONER OF INCOME TAX , CIRCLE-2(1), HYDERABAD

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

Bench: Shri Vijay Pal Rao, Vice-A N D Shri Madhusudan Sawdia

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

MADHUCON PROJECTS LIMITED, HYDERABAD,HYDERABAD vs. DCIT, CENTRAL CIRCLE-3, HYD, HYDERABAD

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

Bench: Shri Vijay Pal Rao, Vice-A N D Shri Madhusudan Sawdia

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

MENZIES BOBBA GROUND HANDLING SERVICES PRIVATE LIMITED (NOW MERGED WITH MENZIES AVIATION BOBBA(BANGALORE)PRIVATE LIMITED),HYDERABAD vs. DCIT CIRCLE-5(1), HYDERABAD

Bench: Shri Manjunatha G. & Shri K.Narasimha Chary

reassessment proceedings, even if one were to say that such enquiry was inadequate, the same cannot be a ground for proceedings under Section 263 of the Act. By placing reliance on the decisions reported in CIT v. Sunbeam Auto Ltd. [2011] 332 ITR 167 (Delhi HC), Spectra Shares and Scrips

C5 INFRA PRIVATE LIMITED,SECUNDERABAD vs. ACIT, CENTRAL CIRCLE-2(3), HYDERABAD

In the result, appeal filed by the assessee is allowed

Bench: Shri Vijay Pal Rao, Vice-A N D Shri Manjunatha, G.आ.अपी.सं /Ita No.332/Hyd/2023 (िनधा"रण वष"/Assessment Year: 2017-18) C5 Infra (P) Ltd Vs. Acit Secunderabad Central Circle 2(3) Pan:Aafcc2138K Hyderabad (Appellant) (Respondent) िनधा""रती "ारा/Assessee By: Shri K.C. Devdas, Ca Shri C. Maheshwar Reddy, Ca राज" व "ारा/Revenue By:: Shri Narender Kumar Naik, Cit(Dr) सुनवाई की तारीख/Date Of Hearing: 02/07/2025 घोषणा की तारीख/Pronouncement: 25/07/2025 आदेश/Order Per Vijay Pal Raothis Appeal Filed By The Assessee Is Directed Against The Order Dated 10/03/2023 Of The Learned Cit (A)-12, Hyderabad, For The A.Y.2017-18. 2. The Assessee Has Raised The Following Grounds Of Appeal:

56,77,225/-. Thereafter, a search & seizure action u/s 132 of the Act was carried out in the case of the assessee on 07/01/2021. During the course of search proceedings, some excel sheets named working.xlsx, jmmr25.11.2016.xlsx containing the names and amounts written against them were found from the email of one Shri B. Veeranjaneyulu, Sr. Accountant, of the assessee company

KRISHNA MURTHY ELLA,HYDERABAD vs. DCIT-CIRCLE-1(2), HYDERABAD

In the result, appeal filed by the assessee is allowed

Bench: Shri Manjunatha, G. & Shri K. Narasimha Charyआ.अपी.सं /Ita No.585/Hyd/2023 & Sa No.10/Hyd/2024 (Arising Out Of Ita No.585/Hyd/2023) (िनधा"रण वष"/Assessment Year: 2014-15) Shri Krishna Murthy Ella Vs. Dy. C. I. T. Hyderabad Circle 1(2) Pan:Aacpe6389G Hyderabad (Appellant) (Respondent) िनधा""रती "ारा/Assessee By: Shri P Murali Mohan Rao, Ca राज" व "ारा/Revenue By:: Smt. Sheetal Sarin, Dr सुनवाई की तारीख/Date Of Hearing: 18/07/2024 घोषणा की तारीख/Pronouncement: 14/08/2024 आदेश/Order

section 148 to 153 assess or reassess such income for such A.Y. Before initiating proceedings u/s 147 for re-assessment of any income, escapement of income should be proved and such escapement is based on fresh tangible material come to the possession of the Assessing Officer. In other Page

RAMESH MITTAPALLI,KHAMMAM vs. ITO WARD-1 KHAMMAM, KHAMMAM

Bench: Shri S.S. Godara & Shri Laxmi Prasad Sahu

reassessments as erroneous ones causing prejudice to the interest of the Revenue read as under : ITA Nos.232 to 235/Hyd/2021 4. Learned authorized representative invited our attention to assessees’s detailed Paper Book running into 157 pages containing common sale agreement dt.01.04.2011, sale deed dt.14.11.2013, property valuation report, certificate of market value of the property(ies) on sale agreement as well

NAVEEN MITTAPALLI,KHAMMAM vs. ITO WARD-1 KHAMMAM, KHAMMAM

Bench: Shri S.S. Godara & Shri Laxmi Prasad Sahu

reassessments as erroneous ones causing prejudice to the interest of the Revenue read as under : ITA Nos.232 to 235/Hyd/2021 4. Learned authorized representative invited our attention to assessees’s detailed Paper Book running into 157 pages containing common sale agreement dt.01.04.2011, sale deed dt.14.11.2013, property valuation report, certificate of market value of the property(ies) on sale agreement as well

VIJAYA LAKSHMI MITTAPALLI,KHAMMAM vs. ITO WARD-1 KHAMMAM, KHAMMAM

Bench: Shri S.S. Godara & Shri Laxmi Prasad Sahu

reassessments as erroneous ones causing prejudice to the interest of the Revenue read as under : ITA Nos.232 to 235/Hyd/2021 4. Learned authorized representative invited our attention to assessees’s detailed Paper Book running into 157 pages containing common sale agreement dt.01.04.2011, sale deed dt.14.11.2013, property valuation report, certificate of market value of the property(ies) on sale agreement as well

MURALI KRISHNA MITTAPALLI,KHAMMAM vs. ITO WARD-1 KHAMMAM, KHAMMAM

Bench: Shri S.S. Godara & Shri Laxmi Prasad Sahu

reassessments as erroneous ones causing prejudice to the interest of the Revenue read as under : ITA Nos.232 to 235/Hyd/2021 4. Learned authorized representative invited our attention to assessees’s detailed Paper Book running into 157 pages containing common sale agreement dt.01.04.2011, sale deed dt.14.11.2013, property valuation report, certificate of market value of the property(ies) on sale agreement as well

DCIT., CIRCLE-3(1), HYDERABAD vs. SARVEJANA HEALTHCARE PRIVATE LIMITED, HYDERABAD

In the result, the appeal of the Revenue in ITA No 1511/Hyd/2025 is partly allowed for statistical purposes

Bench: Shri Ravish Sooda N D Shri Madhusudan Sawdiaआ.अपी.सं /Ita No.1406 & 1511/Hyd/2025 (िनधा"रण वष"/Assessment Year: 2016-17 & 2020-21) Dy. Cit Vs. Sarvejana Healthcare Circle 3(1) Private Limited, Hyderabad Hyderabad Pan: Aamcs6700Q राज" व "ारा/Revenue By: Smt.U.Mini Chandran,Cit(Dr) िनधा""रती "ारा/Assessee By: C.A. Satya Dinakar सुनवाई की तारीख/Date Of Hearing: 24/03/2026 घोषणा की तारीख/Pronouncement: 08/04/2026 आदेश/Order Per Madhusudan Sawdia, A.M.:

reassessment proceedings, the assessee responded only on one occasion by filing submissions dated 13.10.2021. Considering the submissions of the assessee, the Ld. AO made addition of Rs.3,56,19,580/- on account of disallowance of depreciation on goodwill, Rs.50,38,59,200/- as income from other sources under section

DCIT., CIRCLE-3(1), HYDERABAD vs. SARVEJANA HEALTHCARE PVT. LTD., HYDERABAD

In the result, the appeal of the Revenue in ITA No 1511/Hyd/2025 is partly allowed for statistical purposes

Bench: Shri Ravish Sooda N D Shri Madhusudan Sawdiaआ.अपी.सं /Ita No.1406 & 1511/Hyd/2025 (िनधा"रण वष"/Assessment Year: 2016-17 & 2020-21) Dy. Cit Vs. Sarvejana Healthcare Circle 3(1) Private Limited, Hyderabad Hyderabad Pan: Aamcs6700Q राज" व "ारा/Revenue By: Smt.U.Mini Chandran,Cit(Dr) िनधा""रती "ारा/Assessee By: C.A. Satya Dinakar सुनवाई की तारीख/Date Of Hearing: 24/03/2026 घोषणा की तारीख/Pronouncement: 08/04/2026 आदेश/Order Per Madhusudan Sawdia, A.M.:

reassessment proceedings, the assessee responded only on one occasion by filing submissions dated 13.10.2021. Considering the submissions of the assessee, the Ld. AO made addition of Rs.3,56,19,580/- on account of disallowance of depreciation on goodwill, Rs.50,38,59,200/- as income from other sources under section

PRYSMIAN CAVI E SISTEMI SRL INDIA PROJECT OFFICE (FORMERLY PIRELLI CAVI SISTEMI S P A INDIA PROJECT OFFICE),HYDERABAD vs. DCIT,( INT TAXN)-2, HYDERABAD

In the result, the appeal of the assessee is allowed

56,193/- against brought\nforward losses of Rs.4,74,89,404/-. The return of income of the assessee was\nselected for scrutiny and the Learned Assessing Officer (“Ld. AO”) passed an\norder under section 143(3) of the Income Tax Act, 961 (“the Act\") on\n29.03.2004, making total disallowances of Rs.3,15,87,481/- on account of\nbusiness expenditure

COUNTRY CLUB HOSPITALITY & HOLIDAYS LIMITED,HYDERABAD vs. DCIT., CIRCLE-1(1), HYDERABAD

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

reassessment proceedings under Section 143(3) r.w.s. 147 of the Income-tax Act, 1961. 32 Country Club Hospitality & Holidays Limited 25. The learned CIT-DR for the Revenue, on the other hand, submitted that, in the original assessment order passed under Section 143(3) dated 18.03.2014, the A.O. had disallowed Rs. 56