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4 results for “reassessment u/s 147”+ Section 194Aclear

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Key Topics

Section 14810Section 148A8Section 1475Addition to Income3Section 139(1)2Section 1392Section 194A2Reassessment2

SANGHI TEXTILES PRIVATE LIMITED,HYDERBAD vs. ITO., WARD-3(1), HYDERABAD

ITA 1311/HYD/2025[2014-15]Status: DisposedITAT Hyderabad07 Jan 2026AY 2014-15

Bench: Us:

Section 139(1)Section 143(2)Section 145Section 147Section 148Section 194ASection 250Section 37(1)

147 r.w.s. 144 of the Income-tax Act, 1961 ("the Act") dated 30.03.2022 by the Assessing Officer (AO), wherein total income was assessed at Rs. 1,40,65,678/- as against NIL income declared by the appellant. The additions broadly relate to: (i) profit estimation on contractual receipts as per Form 26AS, (ii) addition of interest income u/s 194A

SUKESINI KUMILI,HYDERABAD vs. ITO, WARD-15(1), HYDERABAD

ITA 1539/HYD/2025[2016-17]Status: DisposedITAT Hyderabad16 Jan 2026AY 2016-17
For Appellant: Advocate Shri S. Rama Rao
Section 115BSection 144Section 147Section 148Section 148ASection 149Section 153

reassessment introduced by the\nCBDT. In this regards, the Ld. AR invited our attention to the\norder passed under section 148A(d) of the Act, dated 06.04.2022\nand the notice issued under section 148 of the Act on the same\ndate. He demonstrated that both the documents clearly bear the\nname and designation of the JAO. It was submitted that

CHANDINI DUVVURI,HYDERABAD vs. ITO (INT TAXN)-1, HYDERABAD

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

ITA 1432/HYD/2025[2015-16]Status: DisposedITAT Hyderabad12 Dec 2025AY 2015-16

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

Section 147Section 148Section 148ASection 151A

u/s 148, by the jurisdictional officer would render the subsequent assessment null and void, as per ratio laid down by Hon'ble Supreme Court in their latest case of Prakash Pandurang Patil in Special Leave Petition ( Civil) Diary No.39689 of 2025. 6. Any other ground that may be raised during the appellate proceedings with the kind prior permission from

ACIT., CIRCLE-6(1), HYDERABAD vs. NEW CLUB, HYDERABAD

In the result, the appeal of the revenue is allowed for statistical purposes

ITA 958/HYD/2025[2018-19]Status: DisposedITAT Hyderabad04 Feb 2026AY 2018-19

Bench: Shri Vijay Pal Rao & Shri Madhusudan Sawdia

For Appellant: Shri V. Srinivas, CAFor Respondent: : Dr. Sachin Kumar, SR-DR
Section 139Section 139(1)Section 147Section 148Section 148ASection 194ASection 69A

u/s. 139. 8. The Ld.CIT(A) has not adjudicated the receipt of interest income received from banks as against the returned income of Rs. 14,44,256/-, 9. Any other ground that may be urged at the time of hearing.” 3. The brief facts of the case are that the assessee is a club, did not file its return