EXEL RUBBER PRIVATE LIMITED,HYDERABAD vs. DCIT, CENTRAL CIRCLE-1(2), HYDERABAD

In the result, appeal filed by the assessee is allowed

Bench: Shri Vijay Pal Rao, Vice-A N D Shri Manjunatha G.आ.अपी.सं /Ita No.1894/Hyd/2025 (िनधा"रण वष"/Assessment Year: 2014-15) M/S. Exel Rubber (P) Ltd Vs. Dy.Cit Hyderabad Central Circle 1(2) Pan:Aaace4495J Hyderabad (Appellant) (Respondent) िनधा""रती "ारा/Assessee By: Shri M.V. Prasad, Ca राज" व "ारा/Revenue By: Dr. Narendra Kumar Naik, Cit (Dr) सुनवाई की तारीख/Date Of Hearing: 20/01/2026 घोषणा की तारीख/Pronouncement: 18/02/2026 आदेश/Order Per Manjunatha, G. A.M. This Appeal Is Filed By The Assessee Is Directed Against The Order Passed By The Learned Commissioner Of Income Tax (Appeals)-11 Hyderabad, Dated 11/10/2025 For The A.Y 2014-15. 2. The Assessee Has Raised The Following Grounds Of Appeal:

153A is required to be issued in relation to a search initiated under section 132 or books of account, other documents or any assets requisitioned under section 132A, on or before the 31st day of March, 2021: Provided also that for cases referred to in clauses (1), (iii) and (iv) of Explanation 2 to section 148, where- (a) a search

VILAS POLYMER PRIVATE LIMITED,HYDERABAD vs. DCIT, CENTRAL CIRCLE-1(2), HYDERABAD

In the result, all the six appeals i

Bench: Shri Vijay Pal Rao & Shri Manjunatha G.आ.अपी.सं /Ita Nos.1870 To 1875/Hyd/2025 Assessment Years 2014-2015 To 2019-2020 Vilas Polymer Private The Dcit, Limited, Hyderabad. Central Circle-1(2), Vs. Pin – 500 090 Hyderabad – 500 004. Pan Aaacv9854A Telangana. (Appellant) (Respondent) िनधा"रती "ारा /Assessee By: Ca M V Prasad राज" व "ारा /Revenue By: Dr. Narendra Kumar Naik, Cit- Dr सुनवाई की तारीख/Date Of Hearing: 19.01.2026 घोषणा की तारीख/Pronouncement: 18.02.2026 आदेश/Order

153A is required to be issued in relation to a search initiated under section 132 or books of account, other documents or any assets requisitioned under section 132A, on or before the 31st day of March, 2021: Provided also that for cases referred to in clauses (1), (iii) and (iv) of Explanation 2 to section 148, where- (a) a search

VILAS POLYMER PRIVATE LIMITED,HYDERABAD vs. DCIT, CENTRAL CIRCLE-1(2), HYDERABAD

In the result, all the six appeals i

Bench: Shri Vijay Pal Rao & Shri Manjunatha G.आ.अपी.सं /Ita Nos.1870 To 1875/Hyd/2025 Assessment Years 2014-2015 To 2019-2020 Vilas Polymer Private The Dcit, Limited, Hyderabad. Central Circle-1(2), Vs. Pin – 500 090 Hyderabad – 500 004. Pan Aaacv9854A Telangana. (Appellant) (Respondent) िनधा"रती "ारा /Assessee By: Ca M V Prasad राज" व "ारा /Revenue By: Dr. Narendra Kumar Naik, Cit- Dr सुनवाई की तारीख/Date Of Hearing: 19.01.2026 घोषणा की तारीख/Pronouncement: 18.02.2026 आदेश/Order

153A is required to be issued in relation to a search initiated under section 132 or books of account, other documents or any assets requisitioned under section 132A, on or before the 31st day of March, 2021: Provided also that for cases referred to in clauses (1), (iii) and (iv) of Explanation 2 to section 148, where- (a) a search

PRABHAKAR REDDY BASIREDDY, NALGONDA vs. DCIT., CENTRAL CIRCLE-1(1), HYDERABAD

In the result, both the appeals filed by the assessee in ITA Nos

147 of the Act, dated 26/03/2025 by the ACIT, Central Circle- 1(1), Hyderabad, based on the Notice u/s 148 of the Act, dated 29/11/2023 issued by the said Jurisdictional Assessing Officer (JAO) who inherently lacked the jurisdiction for issuing Notice u/s 148 of the Act. 16. Before dealing with the subject issue, we deem it apposite to look into

PRABHAKAR REDDY BASIREDDY, NALGONDA vs. DCIT., CENTRAL CIRCLE-1(1) , HYDERABAD

In the result, both the appeals filed by the assessee in ITA Nos

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

147 of the Act, dated 26/03/2025 by the ACIT, Central Circle- 1(1), Hyderabad, based on the Notice u/s 148 of the Act, dated 29/11/2023 issued by the said Jurisdictional Assessing Officer (JAO) who inherently lacked the jurisdiction for issuing Notice u/s 148 of the Act. 16. Before dealing with the subject issue, we deem it apposite to look into

EXEL RUBBER PRIVATE LIMITED,K.V.RANGAREDDY vs. ACIT., CENTRAL CIRCLE-1(2), HYDERABAD

In the result, all the appeals of the assessee for the\nA

153A is required to\nbe issued in relation to a search initiated under section 132\nor books of account, other documents or any assets\nrequisitioned under section 132A, on or before the 31st day\nof March, 2021:\nProvided also that for cases referred to in clauses (1), (üi) and\n(iv) of Explanation 2 to section 148, where

EXEL RUBBER PRIVATE LIMITED,HYDERABAD vs. ACIT.,CENTRAL CIRCLE-1(2), HYDERABAD

In the result, all the appeals of the assessee for the\nA

153A is required to\nbe issued in relation to a search initiated under section 132\nor books of account, other documents or any assets\nrequisitioned under section 132A, on or before the 31st day\nof March, 2021:\nProvided also that for cases referred to in clauses (1), (üi) and\n(iv) of Explanation 2 to section 148, where

EXEL RUBBER PRIVATE LIMITED,HYDERABAD vs. DCIT., CENTRAL CIRCLE-1(2), HYDERABAD

In the result, all the appeals of the assessee for the\nA

153A is required to\nbe issued in relation to a search initiated under section 132\nor books of account, other documents or any assets\nrequisitioned under section 132A, on or before the 31st day\nof March, 2021:\n\nProvided also that for cases referred to in clauses (1), (ii) and\n(iv) of Explanation 2 to section 148, where

ACE TYRES PRIVATE LIMITED,HYDERABAD vs. ACIT., CENTRAL CIRCLE-1(2), HYDERABAD

In the result, appeals of the assessee for the A

153A is required to be issued\nin relation to a search initiated under section 132 or books of\naccount, other documents or any assets requisitioned under\nsection 132A, on or before the 31st day of March, 2021:\n\nProvided also that for cases referred to in clauses (1), (üi) and\n(iv) of Explanation 2 to section 148, where

ACE TYRES PRIVATE LIMITED,HYDERABAD vs. ACIT., CENTRAL CIRCLE-1(2), HYDERABAD

In the result, appeals of the assessee for the A

153A is required to be issued\nin relation to a search initiated under section 132 or books of\naccount, other documents or any assets requisitioned under\nsection 132A, on or before the 31st day of March, 2021:\n\nProvided also that for cases referred to in clauses (1), (üi) and\n(iv) of Explanation 2 to section 148, where

EXEL RUBBER PRIVATE LIMITED,HYDERABAD vs. ACIT., CENTRAL CIRCLE-1(2), HYDERABAD

In the result, all the appeals of the assessee for the\nA

153A is required to\nbe issued in relation to a search initiated under section 132\nor books of account, other documents or any assets\nrequisitioned under section 132A, on or before the 31st day\nof March, 2021:\nProvided also that for cases referred to in clauses (1), (üi) and\n(iv) of Explanation 2 to section 148, where

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

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 no fresh

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

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 no fresh claim

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

In the result appeals filed by the Revenue\nITA

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 no fresh claim

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 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 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

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