THE OOKAL FARMERS SERVICE COOPERATIVE SOCIETY LIMITED,WARANGAL vs. ITO., WARD-1, WARANGAL

In the result, all three appeals of the assesssee, i

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

80P to the said extent and determined its income at Rs. 8,54,815/-. 6. Aggrieved, the assessee society carried the matter in appeal before the CIT(A) but without success. 7. The assessee society aggrieved with the CIT(A) order has carried the matter in appeal before us. Society Limited VS. ITO 8. We have heard the Learned Authorised

MADURAI TUTICORIN EXPRESSWAYS LIMITED,HYDERABAD vs. ACIT., CIRCLE - 5(1), HYDERABAD

In the result, all three appeals of the assesssee, i

Bench: SHRI LALIET KUMAR (Judicial Member), SHRI MADHUSUDAN SAWDIA (Accountant Member)

80P to the said extent and determined its income at Rs. 8,54,815/-. 6. Aggrieved, the assessee society carried the matter in appeal before the CIT(A) but without success. 7. The assessee society aggrieved with the CIT(A) order has carried the matter in appeal before us. Society Limited VS. ITO 8. We have heard the Learned Authorised

SANGHI TEXTILES PRIVATE LIMITED,HYDERBAD vs. ITO., WARD-3(1), HYDERABAD

Bench: Us:

80P of the Income Tax Act, 1961 ?” The Hon'ble High Court answered the aforesaid issue, and, held, that the “return of income” filed by the assessee beyond the period stipulated under Section 139(1) or Section 139(4) or Section 142(1) or Section 148 can also be accepted and acted upon provided further proceedings in relation to such

PRIMARY AGRICULTURAL CO OP CREDIT SOCIETY LIMITED MINARPALLY,MINARPALLY VILLAGE vs. INCOME TAX OFFICER, WARD-1, NIZAMABAD

80P are not applicable to the assessment\nyear\n3. The Ld. CIT(A) has failed to appreciate that the delay in filing\nthe return was due to the delay in completion of audit by the\nDistrict Co operative audit officer and was beyond the control of\nthe assessee.\n4. The Ld. CIT(A) has failed to appreciate that the return

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

d) was passed on 28.03.2023, and thereafter, notice under Section 148 was issued to the assessee on the same date for the relevant assessment year, with the prior approval of the competent authority. In response thereto, the assessee filed its return of income under Section 148 on 27.04.2023, declaring total income nil and claimed deduction under Section 80P amounting

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:

D E R प्रनत रवीश सूद, जे.एम./PER RAVISH SOOD, J.M. The captioned appeals filed by the assessee are directed against the respective orders passed by the Commissioner of Income-Tax (Appeals), National Faceless Appeal Center (NFAC), Delhi, dated 08.01.2025, which in turn arises from the respective orders passed by the Assessing Officer under Section 147 r.w.s. 144 r.w.s

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:

D E R प्रनत रवीश सूद, जे.एम./PER RAVISH SOOD, J.M. The captioned appeals filed by the assessee are directed against the respective orders passed by the Commissioner of Income-Tax (Appeals), National Faceless Appeal Center (NFAC), Delhi, dated 08.01.2025, which in turn arises from the respective orders passed by the Assessing Officer under Section 147 r.w.s. 144 r.w.s

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

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

2) Decision of the High Court of Gujarat in the case of Gujarat Ambuja Exports Ltd., reported in 86 taxmann.com 69. The said decision is rendered in a case where the assessee filed a Writ Petition against the order u/s 147 of the I.T. Act. (3) Decision of the High Court of Rajasthan in the case of Bright Future Gems

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

In the result, a) ITA Nos

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

2) Decision of the High Court of Gujarat in the case of Gujarat Ambuja Exports Ltd., reported in 86 taxmann.com 69. The said decision is rendered in a case where the assessee filed a Writ Petition against the order u/s 147 of the I.T. Act. (3) Decision of the High Court of Rajasthan in the case of Bright Future Gems

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

In the result, a) ITA Nos

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

2) Decision of the High Court of Gujarat in the case of Gujarat Ambuja Exports Ltd., reported in 86 taxmann.com 69. The said decision is rendered in a case where the assessee filed a Writ Petition against the order u/s 147 of the I.T. Act. (3) Decision of the High Court of Rajasthan in the case of Bright Future Gems

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

In the result, a) ITA Nos

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

2) Decision of the High Court of Gujarat in the case of Gujarat Ambuja Exports Ltd., reported in 86 taxmann.com 69. The said decision is rendered in a case where the assessee filed a Writ Petition against the order u/s 147 of the I.T. Act. (3) Decision of the High Court of Rajasthan in the case of Bright Future Gems

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

In the result, a) ITA Nos

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

2) Decision of the High Court of Gujarat in the case of Gujarat Ambuja Exports Ltd., reported in 86 taxmann.com 69. The said decision is rendered in a case where the assessee filed a Writ Petition against the order u/s 147 of the I.T. Act. (3) Decision of the High Court of Rajasthan in the case of Bright Future Gems

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

In the result, a) ITA Nos

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

2) Decision of the High Court of Gujarat in the case of Gujarat Ambuja Exports Ltd., reported in 86 taxmann.com 69. The said decision is rendered in a case where the assessee filed a Writ Petition against the order u/s 147 of the I.T. Act. (3) Decision of the High Court of Rajasthan in the case of Bright Future Gems

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

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

2) Decision of the High Court of Gujarat in the case of Gujarat Ambuja Exports Ltd., reported in 86 taxmann.com 69. The said decision is rendered in a case where the assessee filed a Writ Petition against the order u/s 147 of the I.T. Act. (3) Decision of the High Court of Rajasthan in the case of Bright Future Gems

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

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

2) Decision of the High Court of Gujarat in the case of Gujarat Ambuja Exports Ltd., reported in 86 taxmann.com 69. The said decision is rendered in a case where the assessee filed a Writ Petition against the order u/s 147 of the I.T. Act. (3) Decision of the High Court of Rajasthan in the case of Bright Future Gems

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

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

2) Decision of the High Court of Gujarat in the case of Gujarat Ambuja Exports Ltd., reported in 86 taxmann.com 69. The said decision is rendered in a case where the assessee filed a Writ Petition against the order u/s 147 of the I.T. Act. (3) Decision of the High Court of Rajasthan in the case of Bright Future Gems

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

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

2) Decision of the High Court of Gujarat in the case of Gujarat Ambuja Exports Ltd., reported in 86 taxmann.com 69. The said decision is rendered in a case where the assessee filed a Writ Petition against the order u/s 147 of the I.T. Act. (3) Decision of the High Court of Rajasthan in the case of Bright Future Gems

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

In the result, a) ITA Nos

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

2) Decision of the High Court of Gujarat in the case of Gujarat Ambuja Exports Ltd., reported in 86 taxmann.com 69. The said decision is rendered in a case where the assessee filed a Writ Petition against the order u/s 147 of the I.T. Act. (3) Decision of the High Court of Rajasthan in the case of Bright Future Gems