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3 results for “reassessment u/s 147”+ Section 194Cclear

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Key Topics

Section 1477Section 1486Section 143(3)4Addition to Income3Section 402Section 139(1)2Section 1392Section 194A2TDS

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)

u/s 139(1), despite being a company, TDS credits under sections 194A and 194C aggregating over Rs. 3.2 crores and 8 Sanghi Textiles Privarte Limited vs. ITO time deposits of Rs. 19.54 lakhs were reflected in the 26AS statement, but remained unaccounted. The information clearly constitutes "tangible material" justifying reopening as held in the case of Raymond Woollen Mills

2
Disallowance2

BHARGAVI MARKETERS,HYDERABAD vs. ITO., WARD 6(1), HYDERABAD

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

ITA 732/HYD/2024[2016-17]Status: DisposedITAT Hyderabad05 Dec 2024AY 2016-17

Bench: Shri Laliet Kumar & Shri Madhusudan Sawdiaassessment Year: 2016-17 Bhargavi Marketers, Vs. The Income Tax Officer, Ward – 6(1), Hyderabad. Hyderabad. Pan : Aapfb3209D (Appellant) (Respondent) Assessee By: Shri V. Venkata Rao, C.A. Revenue By: Ms. Kavitha Rani, Sr.A.R. Date Of Hearing: 04.12.2024 Date Of Pronouncement: 05.12.2024

For Appellant: Shri V. Venkata Rao, C.AFor Respondent: Ms. Kavitha Rani, Sr.A.R
Section 143(3)Section 147Section 148Section 194CSection 270ASection 40Section 40a

section 147 of the Income Tax Act, 1961. It is regretted to note that you have neither filed your return of income for the AY u/s 139 of the Act nor in response to the notice u/s 148.” 7. The ld.AR further submitted that the reasons for re-opening of the assessment are available at page 2 of the assessment

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