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3 results for “reassessment u/s 147”+ Section 13Aclear

Sorted by relevance

Delhi24Mumbai8Jaipur5Dehradun5Hyderabad3Patna2Indore2Bangalore1Ahmedabad1

Key Topics

Section 106Section 143(3)4Section 1474Section 1484Section 80C4Section 54F3Exemption3Reassessment3Section 250(6)

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

In the result, ITA.No.1830/Hyd

ITA 1829/HYD/2025[2020-21]Status: DisposedITAT Hyderabad13 Mar 2026AY 2020-21
For Appellant: -None-For Respondent: Dr. Sachin Kumar, Sr. AR
Section 10Section 132Section 143(3)Section 147Section 148Section 250(6)Section 270ASection 80CSection 80C(2)(xvii)

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

2
Section 80C(2)(xvii)2
Deduction2
Penalty2

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

In the result, ITA.No.1830/Hyd

ITA 1830/HYD/2025[2022-23]Status: DisposedITAT Hyderabad13 Mar 2026AY 2022-23

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:

For Respondent: Dr. Sachin Kumar, Sr. AR
Section 10Section 132Section 143(3)Section 147Section 148Section 234FSection 250(6)Section 270ASection 80CSection 80C(2)(xvii)

147 was invalid in law as: a) The conditions precedent for assumption of jurisdiction were not satisfied; b) There was no tangible material linking any income escapement to the appellant; c) The notice u/s 148 was issued mechanically based only on search information of other entities (M/s Ira Group) without independent application of mind; and d) Accordingly, the reassessment order

MADHUSUDHAN JAJU,HYDERABAD vs. INCOME TAX OFFICER, WARD-1, SANGAREDDY

In the result, the C.O. of the Revenue is allowed for statistical\npurposes

ITA 442/HYD/2023[2013-14]Status: DisposedITAT Hyderabad15 Jan 2025AY 2013-14
For Appellant: Shri P. Murali Mohan Rao, C.AFor Respondent: : Shri SPG Mudaliar, SR-DR
Section 143(3)Section 148Section 54F

reassessment u/s 143(3)\nr.w.s.147 of the Act dated 22-12-2019.\n3. The Ld. CIT(A) ought to have appreciated the fact that the\nreassessment u/s 143(3) r.w.s 147 is erroneous as no tangible\nmaterial was found which indicates that the assessee has escaped the\nincome.\n4. The Ld. CIT(A) ought to have appreciated the fact that