DY. COMMISSIONER OF INCOME TAX , CIRCLE-3(1), HYDERABAD vs. SEW INFRASTRUCTURE LIMITED , HYDERABAD

In the result appeals filed by the Revenue\nITA

u/s 139(1) or 139(5) of the Act.\niii.\nWhether on the facts and circumstances of the case,\nand in law, the Id. CIT(A) erred in not holding that the\nProvisions of sections 153A to 153C cannot be\ninterpreted to be further innings for AO and/or assessee\nbeyond provisions of sections 139, 147 and 263, as\nsuch

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

u/s 139(1) or 139(5) of the Act.\n\niii.\nWhether on the facts and circumstances of the case,\nand in law, the Id. CIT(A) erred in not holding that the\nProvisions of sections 153A to 153C cannot be\ninterpreted to be further innings for AO and/or assessee\nbeyond provisions of sections 139, 147 and 263, as\nsuch

DY.COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2(2), HYDERABAD vs. SEW INFRASTRUCTURE LIMITED , HYDERABAD

reassessment proceedings the assessee\ncannot claim deduction which was neither claimed nor\nallowed in original assessment and it is not open to the\nassessee to seek a review of concluded items. Since the\nproceedings under section 153A of the Act are\nanalogous to proceedings under section 147 of the Act to\nthe extent that these proceedings are for the benefit

MSN PHARMACHEM PRIVATE LIMITED,HYDERABAD vs. ACIT., CENTRAL CIRCLE-2(4), HYDERABAD

Appeal are dismissed

Bench: Shri Laliet Kumar, Hon’Ble & Shri G. Manjunatha, Hon’Ble

147, section 148, section 149, section 151 and section 153, in the case of a person where a search is initiated under section 132 or books of account, other documents or any assets are requisitioned under section 132A after the 31st day of May, 2003 (but on or before the 31st day of March, 2021), the Assessing Officer shall

MSN PHARMACHEM PRIVATE LIMITED,HYDERABAD vs. ACIT., CENTRAL CIRCLE-2(4), HYDERABAD

Appeal are dismissed

Bench: Shri Laliet Kumar, Hon’Ble & Shri G. Manjunatha, Hon’Ble

147, section 148, section 149, section 151 and section 153, in the case of a person where a search is initiated under section 132 or books of account, other documents or any assets are requisitioned under section 132A after the 31st day of May, 2003 (but on or before the 31st day of March, 2021), the Assessing Officer shall

MSN ORGANICS PRIVATE LIMITED,HYDERABAD vs. ACIT., CENTRAL CIRCLE-2(4), HYDERABAD

In the result, the appeals filed by the assessee for A

Bench: Shri Laliet Kumar, Hon’Ble & Shri G. Manjunatha, Hon’Ble

147, section 148, section 149, section 151 and section 153, in the case of a person where a search is initiated under section 132 or books of account, other documents or any assets are requisitioned under section 132A after the 31st day of May, 2003 (but on or before the 31st day of March, 2021), the Assessing Officer shall

NAVAYUGA ENGINEERING COMPANY LIMITED,HYDERABAD vs. ACIT CIRCLE-1(1), HYDERABAD

In the result, all the three appeals filed by the assessee are dismissed

Bench: Shri R.K. Panda, Vice- & Shri Laliet Kumar

147 in course of any reassessment. In other words, when a search is initiated under Section 132 of the Act, the assessee is not required to file the assessee's return till such time that the assessee receives a notice under Section 153A(1)(a) thereof. Once such notice is received the liability fastens on the assessee to file

NAVAYUGA ENGINEERING COMPANY LIMITED,HYDERABAD vs. ACIT CIRCLE-1(1), HYDERABAD

In the result, all the three appeals filed by the assessee are dismissed

Bench: Shri R.K. Panda, Vice- & Shri Laliet Kumar

147 in course of any reassessment. In other words, when a search is initiated under Section 132 of the Act, the assessee is not required to file the assessee's return till such time that the assessee receives a notice under Section 153A(1)(a) thereof. Once such notice is received the liability fastens on the assessee to file

NAVAYUGA ENGINEERING COMPANY LIMITED,HYDERABAD vs. ACIT CIRCLE-1(1), HYDERABAD

In the result, all the three appeals filed by the assessee are dismissed

Bench: Shri R.K. Panda, Vice- & Shri Laliet Kumar

147 in course of any reassessment. In other words, when a search is initiated under Section 132 of the Act, the assessee is not required to file the assessee's return till such time that the assessee receives a notice under Section 153A(1)(a) thereof. Once such notice is received the liability fastens on the assessee to file

MSN LABORATORIES PRIVATE LIMITED,HYDERABAD vs. ACIT., CENTRAL CIRCLE-2(4), HYDERABAD

147,\nsection 148, section 149, section 151 and section 153, in the case of a\nperson where a search is initiated under section 132 or books of account,\nother documents or any assets are requisitioned under section 132A after\nthe 31st day of May, 2003 (but on or before the 31st day of March, 2021),\nthe Assessing Officer shall

MSN LABORATORIES PRIVATE LIMITED,HYDERABAD vs. ACIT., CENTRAL CIRCLE-2(4), HYDERABAD

147,\nsection 148, section 149, section 151 and section 153, in the case of a\nperson where a search is initiated under section 132 or books of account,\nother documents or any assets are requisitioned under section 132A after\nthe 31st day of May, 2003 (but on or before the 31st day of March, 2021),\nthe Assessing Officer shall

MSN ORGANICS PRIVATE LIMITED,HYDERABAD vs. ACIT., CENTRAL CIRCLE-2(4), HYDERABAD

147,\nsection 148, section 149, section 151 and section 153, in the case of a\nperson where a search is initiated under section 132 or books of account,\nother documents or any assets are requisitioned under section 132A after\nthe 31st day of May, 2003 (but on or before the 31st day of March, 2021),\nthe Assessing Officer shall

MSN ORGANICS PRIVATE LIMITED,HYDERABAD vs. ACIT., CENTRAL CIRCLE-2(4), HYDERABAD

147,\nsection 148, section 149, section 151 and section 153, in the case of a\nperson where a search is initiated under section 132 or books of account,\nother documents or any assets are requisitioned under section 132A after\nthe 31st day of May, 2003 (but on or before the 31st day of March, 2021),\nthe Assessing Officer shall

MSN LABORATORIES PRIVATE LIMITED,HYDERABAD vs. ACIT., CENTRAL CIRCLE-2(4), HYDERABAD

147,\nsection 148, section 149, section 151 and section 153, in the case of a\nperson where a search is initiated under section 132 or books of account,\nother documents or any assets are requisitioned under section 132A after\nthe 31st day of May, 2003 (but on or before the 31st day of March, 2021),\nthe Assessing Officer shall

MSN LABORATORIES PRIVATE LIMITED,HYDERABAD vs. ACIT., CENTRAL CIRCLE-2(4), HYDERABAD

147,\nsection 148, section 149, section 151 and section 153, in the case of a\nperson where a search is initiated under section 132 or books of account,\nother documents or any assets are requisitioned under section 132A after\nthe 31st day of May, 2003 (but on or before the 31st day of March, 2021),\nthe Assessing Officer shall

MSN ORGANICS PRIVATE LIMITED,HYDERABAD vs. ACIT., CENTRAL CIRCLE-2(4), HYDERABAD

147,\nsection 148, section 149, section 151 and section 153, in the case of a\nperson where a search is initiated under section 132 or books of account,\nother documents or any assets are requisitioned under section 132A after\nthe 31st day of May, 2003 (but on or before the 31st day of March, 2021),\nthe Assessing Officer shall

MSN PHARMACHEM PRIVATE LIMITED,HYDERABAD vs. ACIT., CENTRAL CIRCLE-2(4), HYDERABAD

147,\nsection 148, section 149, section 151 and section 153, in the case of a\nperson where a search is initiated under section 132 or books of account,\nother documents or any assets are requisitioned under section 132A after\nthe 31st day of May, 2003 (but on or before the 31st day of March, 2021),\nthe Assessing Officer shall

MSN PHARMACHEM PRIVATE LIMITED,HYDERABAD vs. ACIT., CENTRAL CIRCLE-2(4), HYDERABAD

147,\nsection 148, section 149, section 151 and section 153, in the case of a\nperson where a search is initiated under section 132 or books of account,\nother documents or any assets are requisitioned under section 132A after\nthe 31st day of May, 2003 (but on or before the 31st day of March, 2021),\nthe Assessing Officer shall