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

In the result appeals filed by the Revenue\nITA

80A(5) and Section 80AC of the Act to\ndeniy such claims on the ground that, as per the provisions\nof Section 80AC, where the assessee fails to make any\nclaim in his return of income for any deduction under\nSection 10A or Section 10AA or Section 10B or Section 10BA\nor under any provision of this Chapter under

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

80A(5) and Section 80AC of the Act to\nden y such claims on the ground that, as per the provisions\nof Section 80AC, where the assessee fails to make any\nclaim in his return of income for any deduction under\nSection 10A or Section 10AA or Section 10B or Section 10BA\nor under any provision of this Chapter under

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

80A(5) and Section 80AC of the Act to\ndenny such claims on the ground that, as per the provisions\nof Section 80AC, where the assessee fails to make any\nclaim in his return of income for any deduction under\nSection 10A or Section 10AA or Section 10B or Section 10ВА\nor under any provision of this Chapter under

DCIT, CENTRAL CIRLCE-2(1), HYD, HYDERABAD vs. HES INFRA PVT LTD., HYD, HYDERABAD

In the result, the appeal of Revenue in ITA

Bench: Shri Rama Kanta Panda & Shri Laliet Kumar

147, 148, 149 and 153 would give way to the provisions of section 153A of the Act. It was submitted that once the assessee has not claimed the benefit of deduction u/s 80IA in the original return of income, then the same cannot be claimed while filing the return of income in pursuance to the notice issued u/s 153A

DCIT, CENTRAL CIRLCE-2(1), HYD, HYDERABAD vs. HES INFRA PVT LTD., HYD, HYDERABAD

In the result, the appeal of Revenue in ITA

Bench: Shri Rama Kanta Panda & Shri Laliet Kumar

147, 148, 149 and 153 would give way to the provisions of section 153A of the Act. It was submitted that once the assessee has not claimed the benefit of deduction u/s 80IA in the original return of income, then the same cannot be claimed while filing the return of income in pursuance to the notice issued u/s 153A

DCIT, CENTRAL CIRLCE-2(1), HYD, HYDERABAD vs. HES INFRA PVT LTD., HYD, HYDERABAD

In the result, the appeal of Revenue in ITA

Bench: Shri Rama Kanta Panda & Shri Laliet Kumar

147, 148, 149 and 153 would give way to the provisions of section 153A of the Act. It was submitted that once the assessee has not claimed the benefit of deduction u/s 80IA in the original return of income, then the same cannot be claimed while filing the return of income in pursuance to the notice issued u/s 153A

DCIT, CENTRAL CIRLCE-2(1), HYD, HYDERABAD vs. HES INFRA PVT LTD., HYD, HYDERABAD

In the result, the appeal of Revenue in ITA

Bench: Shri Rama Kanta Panda & Shri Laliet Kumar

147, 148, 149 and 153 would give way to the provisions of section 153A of the Act. It was submitted that once the assessee has not claimed the benefit of deduction u/s 80IA in the original return of income, then the same cannot be claimed while filing the return of income in pursuance to the notice issued u/s 153A

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

80A (5) of the Act in the context of the power of the CIT or the Appellate Tribunal. 11. In the result, we do not find any merit in the Writ Petition, the same is therefore dismissed.” 34 M/s. HES Infra Pvt. Ltd. 33. In view of the above, we are of the opinion that the assessee cannot be permitted

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

80A (5) of the Act in the context of the power of the CIT or the Appellate Tribunal. 11. In the result, we do not find any merit in the Writ Petition, the same is therefore dismissed.” 34 M/s. HES Infra Pvt. Ltd. 33. In view of the above, we are of the opinion that the assessee cannot be permitted

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

80A (5) of the Act in the context of the power of the CIT or the Appellate Tribunal. 11. In the result, we do not find any merit in the Writ Petition, the same is therefore dismissed.” 34 M/s. HES Infra Pvt. Ltd. 33. In view of the above, we are of the opinion that the assessee cannot be permitted

DY. COMMISSIONER OF INCOME TAX , CIRCLE-2(2), HYDERABAD vs. TRACKS & TOWERS INFRATECH PRIVATE LIMITED(PART IX), HYDERABAD

In the result, both the appeals filed by the revenue are partly allowed

Bench: Shri Rama Kanta Panda & Shri Laliet Kumar

147 or 263 proceedings are pending. The order u/s. 143(1) is placed at pages 211-222 of paper book volume-2. Referring to pages 223-227 of the paper book volume-2, he submitted that the AO in the order passed u/s. 143(3) for AY 2020-21 has allowed the claim of deduction u/s. 80IA. Referring

DY. COMMISSIONER OF INCOME TAX , CIRCLE-2(2), HYDERABAD vs. TRACKS & TOWERS INFRATECH PRIVATE LIMITED(PART IX), HYDERABAD

In the result, both the appeals filed by the revenue are partly allowed

Bench: Shri Rama Kanta Panda & Shri Laliet Kumar

147 or 263 proceedings are pending. The order u/s. 143(1) is placed at pages 211-222 of paper book volume-2. Referring to pages 223-227 of the paper book volume-2, he submitted that the AO in the order passed u/s. 143(3) for AY 2020-21 has allowed the claim of deduction u/s. 80IA. Referring

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 and 263, as such no fresh claim or deduction could be claimed or allowed by AO. 6) Whether on the facts and circumstances of the case, and in law, the ld. CIT(A) erred in not following the principle laid down by the Hon'ble Supreme Court in the case of CIT v. Sun Engineering Works

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 and 263, as such no fresh claim or deduction could be claimed or allowed by AO. 6) Whether on the facts and circumstances of the case, and in law, the ld. CIT(A) erred in not following the principle laid down by the Hon'ble Supreme Court in the case of CIT v. Sun Engineering Works

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 and 263, as such no fresh claim or deduction could be claimed or allowed by AO. 6) Whether on the facts and circumstances of the case, and in law, the ld. CIT(A) erred in not following the principle laid down by the Hon'ble Supreme Court in the case of CIT v. Sun Engineering Works

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 and 263, as such no fresh claim or deduction could be claimed or allowed by AO. 6) Whether on the facts and circumstances of the case, and in law, the ld. CIT(A) erred in not following the principle laid down by the Hon'ble Supreme Court in the case of CIT v. Sun Engineering Works

JT. COMMISSIONER OF INCOME TAX(OSD), CENTRAL CIRLCE -1(2) , HYDERABAD vs. AMSRI BUILDERS, SECUNDERABAD

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

Bench: Shri Laxmi Prasad Sahu & Shri K. Narasimha Chary

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 section 132A after the 31st day of May, 2003, the Assessing Officer shall- (a ) issue notice to such person requiring him to furnish within

JT. COMMISSIONER OF INCOME TAX(OSD), CENTRAL CIRLCE -1(2) , HYDERABAD vs. AMSRI BUILDERS, SECUNDERABAD

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

Bench: Shri Laxmi Prasad Sahu & Shri K. Narasimha Chary

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 section 132A after the 31st day of May, 2003, the Assessing Officer shall- (a ) issue notice to such person requiring him to furnish within