ASST. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(3), HYDERABAD vs. ABIR INFRASTRUCTURE PRIVATE LIMITED, HYDERABAD

In the result, the appeal of the revenue is dismissed in above terms

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahuassessment Year: 2010-11 Asst. Commissioner Of Vs. Abir Infrastructure Pvt. Income-Tax, Ltd., Hyderabad. Central Circle – 1(3), Hyderabad. Pan – Aafc3608N (Appellant) (Respondent)

reassess such income and also any other income chargeable to tax which has escaped assessment and which comes to his notice subsequently in the course of the proceedings under this section, or recomputed the loss or the depreciation allowance or any other allowance, as the case may be, for the assessment year concerned(hereinafter in this section and in sections

BALGURI RAJESHWAR RAO,HYDERABAD vs. ITO, WARD- 11(1), HYDERABAD, HYDERABAD

Section 147 r.w.s. 144 of the\nIncome Tax Act, 1961, is contrary to law, facts, and circumstances\nof the case.\n2. That the Learned Assessing Officer erred in reopening the\nassessment for A.Y. 2016-17 by issuing notice u/s 148 on\n27.03.2023 by Jurisdictional Assessing Officer (JAO) without\nproper satisfaction or valid reasons, and hence the entire\nreassessment proceedings

SPR INFRASTRUCTURE INDIA LIMITED, HYDERABAD,HYDERABAD vs. DCIT, CIRCLE-3(2), HYDERABAD, HYDERABAD

Appeals are allowed in above terms

Bench: Shri S.S. Godara & Shri Laxmi Prasad Sahu(Through Virtual Hearing)

u/s 143(3), the question of change of opinion does not arise. Further, what is required at the time of issueance of notice under section 147 is reason to believe that the income has escaped assessment, but not the established act of escapement of income. In view of the judgment of Hon’ble Supreme Court, we are of the opinion

POTU JANARDHAN RAO,WARANGAL vs. ITO., WARD-1, WARANGAL

In the result, the appeal in ITA No

Bench: Us: 2. Succinctly Stated, The Ao, Based On Information That The Assessee Had Made Cash Deposits Of Rs. 1.08 Crores In His Current Account With Andhra Bank (Now Union Bank Of India) & Made Withdrawals Of Rs. 93.24 Lacs From The Said Bank Account, Initiated Proceedings U/S 147 Of The Act.

133(6) of the Act dated 21.08.2023 and 27.09.2023 to Andhra Bank. In response, the copy of the bank statement of the assessee was made available by the bank, which revealed that the assessee had, during the subject year, made cash deposits of Rs. 54,00,000/- in his bank account and also carried out cash withdrawals

RR MARKETING,HYDERABAD vs. ITO., WARD-9(1), HYDERABAD

u/s. 148 of the\nAct, wherein the escapement of income was below the threshold limit\nof Rs.50 lakhs.\n2. The Appellant, with the leave of the Hon'ble Tribunal, desires to raise\nthe following additional ground, without prejudice to the grounds raised\nin the appeal memorandum.\"\nAs the assessee firm by raising the additional ground of appeal\nhas sought

LATE RAJASEKHAR CHELIKANI,HYDERABAD vs. ACIT., CENTRAL CIRCLE 3(2), HYDERABAD

Bench: Us:

133(6) of the Act to Smt. Lakshmi Chelikani, i.e widow of the assessee to explain why she may not be impleaded as a legal heir. However, as Smt. Lakshmi Chelikani (supra) did not respond to the aforesaid notice, therefore, the A.O. passed an order dt.19.01.2022 treating her as the legal heir of the assessee (since deceased). 6. During

KHAJAMOINUDDIN MAHAMMAD, WARANGAL. vs. INCOME TAX OFFICER, WARD -1, WARANGAL.

In the result, the appeal of the assessee is allowed for statistical\npurposes

U/s 147 are bad in law and further proceedings\nare equally bad in law.\n5. Since one of the three bank accounts referred to in the assessment\norder is opened only on 01.06.2021 and is not relevant for the\nΑ.Υ.2016-17 under consideration and since the other two bank\naccounts are not related to the assesee, the initiation

PEDA SUBBA RAO UNNAM,ADDANKI vs. ITO , WARD-1, ONGOLE

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

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

147. The only income that escaped assessment was the interest income of ₹31,807. Since this is below ₹1,00,000, the notice u/s 148 should have been issued within 4 years (i.e., by 31.03.2020) as per Section 149(1)(a). Argument: The addition of ₹12,90,000 u/s 69A is being challenged separately. For the purpose of determining

HEMALATHA CHERVU,HYDERABAD vs. ITO, WARD - 15(1), HYDERABAD

In the result, the appeal of the assessee is allowed

Bench: Shri Manjunatha G. & Shri Ravish Soodआ.अपी.सं /Ita No.1966/Hyd/2025 (िनधा"रण वष"/Assessment Year: 2015-16) Smt. Hemalatha Chervu Vs. Income Tax Officer Hyderabad Ward 15 (1) Pan:Aodpc8304C Hyderabad (Appellant) (Respondent) िनधा""रती "ारा/Assessee By: Shri Akash Deshpande, Ca राज" व "ारा/Revenue By: Dr. Sachin Kumar, Sr. Ar सुनवाई की तारीख/Date Of Hearing: 25/02/2026 घोषणा की तारीख/Pronouncement: 26/02/2026 आदेश/Order Per Manjunatha, G. A.M. This Appeal Is Filed By The Assessee, Feeling Aggrieved By The Order Passed By The Learned Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre (Nfac), Delhi Dated 06/11/2025, For The A.Y 2015-16. 2. The Brief Facts Of The Case Are That The Assessee, An Individual, Not Filed Her Return Of Income For The A.Y 2015-16. The Page 1 Of 11

133(6) of the Act and observed that the assessee has made huge cash deposits of Rs.59,85,508/- into her bank account and also earned interest income of Rs.36,310/-. Since the assessee has not filed any information, the A.O passed the assessment order under section 147 r.w.s. 144 of the Act, on 18/03/2022 and determined the total income

ACHYUTHA ELECTRICALS AND INDUSTRIES PRIVATE LIMITED.,HYDERABAD vs. DY. COMMISSIONER OF INCOME TAX, CIRCLE-1(1)., HYDERABAD

In the result, the appeal is DISMISSED

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

reassessment be held as invalid in law or alternatively delete all the additions made”. 7. We have heard the learned DR and perused the record. So far as the grounds relating to validity of re-assessment proceedings are concerned, we find the learned CIT (A) while deciding the issue has observed as under: Page

ACHYUTHA ELECTRICALS AND INDUSTRIES PRIVATE LIMITED,HYDERABAD vs. DY. COMMISSIONER OF INCOME TAX, CIRCLE-1(1)., HYDERABAD

In the result, the appeal is DISMISSED

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

reassessment be held as invalid in law or alternatively delete all the additions made”. 7. We have heard the learned DR and perused the record. So far as the grounds relating to validity of re-assessment proceedings are concerned, we find the learned CIT (A) while deciding the issue has observed as under: Page

SURESH PRODUCTIONS ,HYDERABAD vs. DY. COMMISSIONER OF INCOME TAX , CIRCLE-14(1), HYDERABAD

In the result, the appeal filed by the Revenue as well as all the appeals and C

Bench: Shri R.K. Panda, Vice- & Shri K. Narasimha Charyappeal In Ita No Appellant Respondent A.Y 1429/Hyd/2014 Acit Circle M/S. Suresh 2003-04 13(1) Hyderabad Productions Hyderabad Co 78/Hyd/2014 M/S. Suresh Acit Circle 13(1) 2003-04 (Ita Productions Hyderabad 1429/H/2014) Hyderabad 2102/Hyd/2018 -Do- Addl.Cit, Range 13(Old) 2010-11 Range-14 (Present) Hyderabad 2103/Hyd/2018 -Do- Dy.Cit, Circle 14(1) 2012-13 Hyderabad 2104/Hyd/2018 -Do- -Do- 2013-14 2105/Hyd/2018 -Do- -Do- 2014-15 Assessee By: Shri K.C. Devdas, Ca Revenue By: Shri Shakeer Ahmed, Dr

133/-. Subsequently, it was noticed that the assessee made a wrong claim to the tune of Rs.1,50,00,000/- emanating from the agreement dated 01.04.2002. Therefore, the assessment was reopened by issue of notice u/s 148 dated 18.03.2010 which was served on Mr. B.S. Murthy, Manager of the assessee on 26.03.2010. The assessee appeared before the Assessing Officer from

ACIT, CIRCLE-13(1), HYDERABAD vs. M/S SURESH PRODUCTIONS, HYDERABAD

In the result, the appeal filed by the Revenue as well as all the appeals and C

Bench: Shri R.K. Panda, Vice- & Shri K. Narasimha Charyappeal In Ita No Appellant Respondent A.Y 1429/Hyd/2014 Acit Circle M/S. Suresh 2003-04 13(1) Hyderabad Productions Hyderabad Co 78/Hyd/2014 M/S. Suresh Acit Circle 13(1) 2003-04 (Ita Productions Hyderabad 1429/H/2014) Hyderabad 2102/Hyd/2018 -Do- Addl.Cit, Range 13(Old) 2010-11 Range-14 (Present) Hyderabad 2103/Hyd/2018 -Do- Dy.Cit, Circle 14(1) 2012-13 Hyderabad 2104/Hyd/2018 -Do- -Do- 2013-14 2105/Hyd/2018 -Do- -Do- 2014-15 Assessee By: Shri K.C. Devdas, Ca Revenue By: Shri Shakeer Ahmed, Dr

133/-. Subsequently, it was noticed that the assessee made a wrong claim to the tune of Rs.1,50,00,000/- emanating from the agreement dated 01.04.2002. Therefore, the assessment was reopened by issue of notice u/s 148 dated 18.03.2010 which was served on Mr. B.S. Murthy, Manager of the assessee on 26.03.2010. The assessee appeared before the Assessing Officer from

SURESH PRODUCTIONS,HYDERABAD vs. ADDL. COMMISSIONER OF INCOME TAX, RANGE-13(OLD), RANGE-14(PRESENT), HYDERABAD

In the result, the appeal filed by the Revenue as well as all the appeals and C

Bench: Shri R.K. Panda, Vice- & Shri K. Narasimha Charyappeal In Ita No Appellant Respondent A.Y 1429/Hyd/2014 Acit Circle M/S. Suresh 2003-04 13(1) Hyderabad Productions Hyderabad Co 78/Hyd/2014 M/S. Suresh Acit Circle 13(1) 2003-04 (Ita Productions Hyderabad 1429/H/2014) Hyderabad 2102/Hyd/2018 -Do- Addl.Cit, Range 13(Old) 2010-11 Range-14 (Present) Hyderabad 2103/Hyd/2018 -Do- Dy.Cit, Circle 14(1) 2012-13 Hyderabad 2104/Hyd/2018 -Do- -Do- 2013-14 2105/Hyd/2018 -Do- -Do- 2014-15 Assessee By: Shri K.C. Devdas, Ca Revenue By: Shri Shakeer Ahmed, Dr

133/-. Subsequently, it was noticed that the assessee made a wrong claim to the tune of Rs.1,50,00,000/- emanating from the agreement dated 01.04.2002. Therefore, the assessment was reopened by issue of notice u/s 148 dated 18.03.2010 which was served on Mr. B.S. Murthy, Manager of the assessee on 26.03.2010. The assessee appeared before the Assessing Officer from

SURESH PRODUCTIONS,HYDERABAD vs. ASST. COMMISSIONER OF INCOME TAX, CIRCLE-14(1), HYDERABAD

In the result, the appeal filed by the Revenue as well as all the appeals and C

Bench: Shri R.K. Panda, Vice- & Shri K. Narasimha Charyappeal In Ita No Appellant Respondent A.Y 1429/Hyd/2014 Acit Circle M/S. Suresh 2003-04 13(1) Hyderabad Productions Hyderabad Co 78/Hyd/2014 M/S. Suresh Acit Circle 13(1) 2003-04 (Ita Productions Hyderabad 1429/H/2014) Hyderabad 2102/Hyd/2018 -Do- Addl.Cit, Range 13(Old) 2010-11 Range-14 (Present) Hyderabad 2103/Hyd/2018 -Do- Dy.Cit, Circle 14(1) 2012-13 Hyderabad 2104/Hyd/2018 -Do- -Do- 2013-14 2105/Hyd/2018 -Do- -Do- 2014-15 Assessee By: Shri K.C. Devdas, Ca Revenue By: Shri Shakeer Ahmed, Dr

133/-. Subsequently, it was noticed that the assessee made a wrong claim to the tune of Rs.1,50,00,000/- emanating from the agreement dated 01.04.2002. Therefore, the assessment was reopened by issue of notice u/s 148 dated 18.03.2010 which was served on Mr. B.S. Murthy, Manager of the assessee on 26.03.2010. The assessee appeared before the Assessing Officer from

SURESH PRODUCTIONS,HYDERABAD vs. ASST. COMMISSIONER OF INCOME TAX, CIRCLE-14(1), HYDERABAD

In the result, the appeal filed by the Revenue as well as all the appeals and C

Bench: Shri R.K. Panda, Vice- & Shri K. Narasimha Charyappeal In Ita No Appellant Respondent A.Y 1429/Hyd/2014 Acit Circle M/S. Suresh 2003-04 13(1) Hyderabad Productions Hyderabad Co 78/Hyd/2014 M/S. Suresh Acit Circle 13(1) 2003-04 (Ita Productions Hyderabad 1429/H/2014) Hyderabad 2102/Hyd/2018 -Do- Addl.Cit, Range 13(Old) 2010-11 Range-14 (Present) Hyderabad 2103/Hyd/2018 -Do- Dy.Cit, Circle 14(1) 2012-13 Hyderabad 2104/Hyd/2018 -Do- -Do- 2013-14 2105/Hyd/2018 -Do- -Do- 2014-15 Assessee By: Shri K.C. Devdas, Ca Revenue By: Shri Shakeer Ahmed, Dr

133/-. Subsequently, it was noticed that the assessee made a wrong claim to the tune of Rs.1,50,00,000/- emanating from the agreement dated 01.04.2002. Therefore, the assessment was reopened by issue of notice u/s 148 dated 18.03.2010 which was served on Mr. B.S. Murthy, Manager of the assessee on 26.03.2010. The assessee appeared before the Assessing Officer from

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

SHUBHAM TRADING COMPANY,NIZAMABAD vs. ITO., WARD 1, NIZAMABAD

In the result, the appeal filed by the assessee is allowed for statistical purposes

Bench: Shri Vijay Pal Rao & Shri Madhusudan Sawdia

133(6) of the Act to the Branch Manager, State Bank of India, seeking confirmation regarding the genuineness of the payments towards VAT and CST. The Branch Manager confirmed only a payment of ITA No.840/Hyd/2025 4 Rs.10,28,016/-. Accordingly, the Ld. AO disallowed the differential amount of Rs.8,27,230/- and added the same to the income