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

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

In the result appeals filed by the Revenue\nITA

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

ACIT CENTRAL CIRCLE-2(1), HYDERABAD vs. MADHUCON PROJECTS LIMITED, HYDERABAD

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

Bench: Shri Vijay Pal Rao, Vice-A N D Shri Madhusudan Sawdia

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 Page 10 of 48 ITA Nos.1238 of 2019, 12 to 14 of 2020 723, 761 & 762 of 2020 Madhucon Projects Ltd section

MADHUCON PROJECTS LIMITED,HYDERABAD vs. DY. COMMISSIONER OF INCOME TAX , CIRCLE-2(1), HYDERABAD

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

Bench: Shri Vijay Pal Rao, Vice-A N D Shri Madhusudan Sawdia

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 Page 10 of 48 ITA Nos.1238 of 2019, 12 to 14 of 2020 723, 761 & 762 of 2020 Madhucon Projects Ltd section

MADHUCON PROJECTS LIMITED, HYDERABAD,HYDERABAD vs. DCIT, CENTRAL CIRCLE-3, HYD, HYDERABAD

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

Bench: Shri Vijay Pal Rao, Vice-A N D Shri Madhusudan Sawdia

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 Page 10 of 48 ITA Nos.1238 of 2019, 12 to 14 of 2020 723, 761 & 762 of 2020 Madhucon Projects Ltd section

MADHUCON PROJECTS LIMITED,HYDERABAD vs. DY. COMMISSIONER OF INCOME TAX , CIRCLE-2(1), HYDERABAD

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

Bench: Shri Vijay Pal Rao, Vice-A N D Shri Madhusudan Sawdia

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 Page 10 of 48 ITA Nos.1238 of 2019, 12 to 14 of 2020 723, 761 & 762 of 2020 Madhucon Projects Ltd section

ASST. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2(1), HYDERABAD vs. MADHUCON PROJECTS LIMITED, HYDERABAD

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

Bench: Shri Vijay Pal Rao, Vice-A N D Shri Madhusudan Sawdia

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 Page 10 of 48 ITA Nos.1238 of 2019, 12 to 14 of 2020 723, 761 & 762 of 2020 Madhucon Projects Ltd section

ASST. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2(1), HYDERABAD vs. MADHUCON PROJECTS LIMITED, HYDERABAD

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

Bench: Shri Vijay Pal Rao, Vice-A N D Shri Madhusudan Sawdia

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 Page 10 of 48 ITA Nos.1238 of 2019, 12 to 14 of 2020 723, 761 & 762 of 2020 Madhucon Projects Ltd section

DY. COMMISSIONER OF INCOME TAX , CENTRAL CIRCLE-2(1), HYDERABAD vs. INDU PROJECTS LIMITED, HYDERABAD

Appeals are dismissed therefore

Bench: Shri S.S.Godara & Shri Laxmi Prasad Sahu

147, Section 148, Section 149, 151 and Section 153 …………”. The same sufficiently suggests that once Section 139 itself is not applicable in an instance involving Section 153A proceedings, all other consequences flowing therefrom in case of an assessee having not claimed Section 80-IA deduction in section 139(1) return are deemed to have been rendered non-operative. Coupled with

DY. COMMISSIONER OF INCOME TAX , CENTRAL CIRCLE-2(1), HYDERABAD vs. INDU PROJECTS LIMITED, HYDERABAD

Appeals are dismissed therefore

Bench: Shri S.S.Godara & Shri Laxmi Prasad Sahu

147, Section 148, Section 149, 151 and Section 153 …………”. The same sufficiently suggests that once Section 139 itself is not applicable in an instance involving Section 153A proceedings, all other consequences flowing therefrom in case of an assessee having not claimed Section 80-IA deduction in section 139(1) return are deemed to have been rendered non-operative. Coupled with

DY. COMMISSIONER OF INCOME TAX , CENTRAL CIRCLE-2(1), HYDERABAD vs. INDU PROJECTS LIMITED, HYDERABAD

Appeals are dismissed therefore

Bench: Shri S.S.Godara & Shri Laxmi Prasad Sahu

147, Section 148, Section 149, 151 and Section 153 …………”. The same sufficiently suggests that once Section 139 itself is not applicable in an instance involving Section 153A proceedings, all other consequences flowing therefrom in case of an assessee having not claimed Section 80-IA deduction in section 139(1) return are deemed to have been rendered non-operative. Coupled with

DY. COMMISSIONER OF INCOME TAX , CENTRAL CIRCLE-2(1), HYDERABAD vs. INDU PROJECTS LIMITED, HYDERABAD

Appeals are dismissed therefore

Bench: Shri S.S.Godara & Shri Laxmi Prasad Sahu

147, Section 148, Section 149, 151 and Section 153 …………”. The same sufficiently suggests that once Section 139 itself is not applicable in an instance involving Section 153A proceedings, all other consequences flowing therefrom in case of an assessee having not claimed Section 80-IA deduction in section 139(1) return are deemed to have been rendered non-operative. Coupled with

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

801A of the Act, of an amount being Rs. 30,60,57,963/-, under the facts and circumstances of the case. 10. The learned Authorities below ought to have considered the tax relief claimed by the Appellant, an amount being Rs. 12,22,825/-, under section 90/90A of the Act, under the fact and circumstances of the case

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

801A of the Act, of an amount being Rs. 30,60,57,963/-, under the facts and circumstances of the case. 10. The learned Authorities below ought to have considered the tax relief claimed by the Appellant, an amount being Rs. 12,22,825/-, under section 90/90A of the Act, under the fact and circumstances of the case

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

801A of the Act, of an amount being Rs. 30,60,57,963/-, under the facts and circumstances of the case. 10. The learned Authorities below ought to have considered the tax relief claimed by the Appellant, an amount being Rs. 12,22,825/-, under section 90/90A of the Act, under the fact and circumstances of the case

RAMKY INFRASTRUCTURE LIMITED, HYDERABAD,HYDERABAD vs. JCIT, CIRCLE-3(1), HYDERABAD, HYDERABAD

In the result, appeal filed by the assessee is allowed

Bench: Shri R.K. Panda & Shri Laliet Kumarassessment Year: 2009-10 Ramky Infrastructure Ltd, Vs. Joint Commissioner Of Hyderabad. Income Tax, Pan:Aaacr8627B Circle 3(1), Hyderabad. (Appellant) (Respondent) Assessee By: Shri A.V. Raghuram. Revenue By: Shri Jeevan Lal Lavidiya, Dr Date Of Hearing: 15/11/2022 Date Of Pronouncement: 28/11/2022 O R D E R Per Laliet Kumar, J.M

147 of the Act disturbing the quantification made by the AO with respect to the deduction allowable under section 80IA of the Act. 5. In the appeal proceedings which are pending against the original assessment dated 11.11.2011 made under section 143(3) of the Act, the Appellant submitted letter dated 01.11.2016 to the ld. CIT(A) bringing notice

AMITH VISHNAV GUDIMELLA,HYDERABAD vs. ITO, WARD-12(1), HYDERABAD, HYDERABAD

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

Bench: Shri Vijay Pal Rao & Shri Madhusudan Sawdiaआ.अपी.सं /Ita.No.1705/Hyd/2025 Assessment Year 2020-2021 Amith Vishnav The Income Tax Officer, Gudimella, Hyderabad. Ward-12(1), Pin – 500 008. Telangana. Vs. Hyderabad. Pan Aghpv2565J Telangana. (Appellant) (Respondent) िनधा"रती "ारा/Assessee By Sri T Chaitanya Kumar, Advocate राज" व "ारा/Revenue By : Ms Reema Yadav, Sr. Ar सुनवाई की तारीख/Date Of Hearing: 03.03.2026 घोषणा की तारीख/Pronouncement: 06.03.2026 आदेश/Order Per Vijay Pal Rao:

u/s 143(1) dated 22/03/2022 disallowed the claim of Foreign Tax Credit on the ground that the assessee has not filed Form 67 within the prescribed limit i.e. 31st Dec. 2021 in case of the assessee. The assessee filed Form 67 on 6/8/2022 and challenged the order of the CPC before the learned CIT (A) but could not succeed

SRIDHARAN VENKATANARAYANAN,SECUNDERABAD vs. DCIT., CIRCLE- 12(1), HYDERABAD

In the result, the appeal of the assessee is allowed

Bench: Shri Vijay Pal Rao, Vice-A N D Shri Manjunatha, G.आ.अपी.सं /Ita No.32/Hyd/2025 (िनधा"रण वष"/Assessment Year: 2018-19) Sri Sridharan Vs. Dy. Commissioner Of Venkatanarayanan Income Tax, Circle 12(1) Secunderabad Hyderabad Pan:Bgaps6316N (Appellant) (Respondent) िनधा""रती "ारा/Assessee By: C.A V. Balaji राज" व "ारा/Revenue By:: Dr. Sachin Kumar, Dr सुनवाई की तारीख/Date Of Hearing: 24/03/2025 घोषणा की तारीख/Pronouncement: 27/03/2025 आदेश/Order

u/s 143(1) dated 22/03/2022 disallowed the claim of Foreign Tax Credit on the ground that the assessee has not filed Form 67 within the prescribed limit i.e. 31st Dec. 2021 in case of the assessee. The assessee filed Form 67 on 6/8/2022 and challenged the order of the CPC before the learned CIT (A) but could not succeed