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

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

u/s 153A(1)(a) for\n assessment year is in question and is as per the Explanation 1 to\nSection 153A(1) and therefore, the argument of the assessee is\ndevoid of merit and needs to be rejected.\n\n9. We have heard the rival submissions, perused the material on\nrecord and gone through the orders of the authorities below

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

u/s 153A(1)(a) for assessment year is in question and is as per the Explanation – 1 to Section 153A(1) and therefore, the argument of the assessee is devoid of merit and needs to be rejected. 9. We have heard the rival submissions, perused the material on record and gone through the orders of the authorities below. Provisions

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

u/s 153A(1)(a) for\n assessment year is in question and is as per the Explanation 1 to\nSection 153A(1) and therefore, the argument of the assessee is\ndevoid of merit and needs to be rejected.\n9. We have heard the rival submissions, perused the material on\nrecord and gone through the orders of the authorities below.\nProvisions

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

u/s 153A(1)(a) for\n assessment year is in question and is as per the Explanation 1 to\nSection 153A(1) and therefore, the argument of the assessee is\ndevoid of merit and needs to be rejected.\n9.\nWe have heard the rival submissions, perused the material on\nrecord and gone through the orders of the authorities below.\nProvisions

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

u/s 153A(1)(a) for assessment year is in question and is as per the Explanation – 1 to Section 153A(1) and therefore, the argument of the assessee is devoid of merit and needs to be rejected. 9. We have heard the rival submissions, perused the material on record and gone through the orders of the authorities below. Provisions

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

u/s 153A(1)(a) for assessment year is in question and is as per the Explanation – 1 to Section 153A(1) and therefore, the argument of the assessee is devoid of merit and needs to be rejected. 9. We have heard the rival submissions, perused the material on record and gone through the orders of the authorities below. Provisions

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

Bench: Justice (Retd.) C.V. Bhadang, Shri Mahavir Singh & Shri G. Manjunatha

u/s 139(1) of the Act. Further, the appellant cannot take advantage of the search and seizure operation conducted under Section 132 of the Act and the consequent assessment proceedings under Section 153A of the Act, because the provisions of Section 153A of the Act are akin to the provisions of Section 147 of the Act and thus, as held

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

u/s 153A(1)(a) for\n assessment year is in question and is as per the Explanation 1 to\nSection 153A(1) and therefore, the argument of the assessee is\ndevoid of merit and needs to be rejected.\n9. We have heard the rival submissions, perused the material on\nrecord and gone through the orders of the authorities below.\nProvisions

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

u/s 153A(1)(a) for\n assessment year is in question and is as per the Explanation 1 to\nSection 153A(1) and therefore, the argument of the assessee is\ndevoid of merit and needs to be rejected.\n9. We have heard the rival submissions, perused the material on\nrecord and gone through the orders of the authorities below.\nProvisions

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

u/s 153A(1)(a) for\n assessment year is in question and is as per the Explanation 1 to\nSection 153A(1) and therefore, the argument of the assessee is\ndevoid of merit and needs to be rejected.\n\n9.\nWe have heard the rival submissions, perused the material on\nrecord and gone through the orders of the authorities below

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

u/s 153A(1)(a) for\n assessment year is in question and is as per the Explanation 1 to\nSection 153A(1) and therefore, the argument of the assessee is\ndevoid of merit and needs to be rejected.\n9.\nWe have heard the rival submissions, perused the material on\nrecord and gone through the orders of the authorities below.\nProvisions

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

u/s 153A(1)(a) for\n assessment year is in question and is as per the Explanation 1 to\nSection 153A(1) and therefore, the argument of the assessee is\ndevoid of merit and needs to be rejected.\n9.\nWe have heard the rival submissions, perused the material on\nrecord and gone through the orders of the authorities below.\nProvisions

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

u/s 153A(1)(a) for\n assessment year is in question and is as per the Explanation 1 to\nSection 153A(1) and therefore, the argument of the assessee is\ndevoid of merit and needs to be rejected.\n9.\nWe have heard the rival submissions, perused the material on\nrecord and gone through the orders of the authorities below.\nProvisions