ITO, WARD-5(3),, HYDERABAD vs. SHRI KRISHNA KUMAR D SHAH, HUF, HYDERABAD

Bench: Shri Rama Kanta Panda & Shri Laliet Kumar

rectification of patent, apparent and glaring mistakes. 11. The CIT(A) erred in holding that first and third applications under section 154 raised the issues which were not dealt within the assessment order and the appellate orders 12. The CIT(A) ought to have appreciated that the entire addition of Rs. 14,32,38,499/- was considered and confirmed

ITO, WARD-5(3),, HYDERABAD vs. SHRI BRIJ GOPAL P SHAH, HUF,, HYDERABAD

Bench: Shri Rama Kanta Panda & Shri Laliet Kumar

rectification of patent, apparent and glaring mistakes. 11. The CIT(A) erred in holding that first and third applications under section 154 raised the issues which were not dealt within the assessment order and the appellate orders 12. The CIT(A) ought to have appreciated that the entire addition of Rs. 14,32,38,499/- was considered and confirmed

THATI SATISH KUMAR,HYDERABAD vs. ITO, WARD-1(12), HYDERABAD

In the result, the appeal filed by the assessee is allowed for statistical purposes

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

rectification order passed by the A.O. under Section 154 r.w.s. 147 of the Act on different grounds. Therefore, the Ld. CIT(A) has rightly decided the issue in accordance with law. Further, once the appeal filed by the assessee against the assessment order is pending before the Ld. CIT(A), then, in all fairness, this appeal may be set aside

RAVI RISHI EDUCATIONAL SOCIETY,HYDERABAD vs. DCIT., CENTRAL CIRCLE-2(4), HYDERABAD

In the result, three appeals i

rectification order passed by the ACIT/CPC u/s 154\ndated 27/09/2022 becomes infructuous. In our considered view, the\nobservation of the learned CIT (A) in para 6.2.8 of his order is beyond the\nscope of powers of the CIT (A) because, the CIT (A) does not have any\npower to give any direction or finding in respect of issues which

VK WAREHOUSING ENTERPRISES,HYDERABAD vs. DCIT., CIRCLE-6(1), HYDERABAD

In the result, both the appeals filed by the assessee firm and the revenue are partly allowed for statistical purposes, in terms of our observations recorded hereinabove

Bench: Shri Manjunatha G & Shri Ravish Soodआ.अपी.सं /Ita No.737/Hyd/2025 (िनधा"रण वष"/Assessment Year:2017-18) M/S. V K Warehousing Enterprises, Dy. Commissioner Of Income Tax, Vs. Circle 6(1), Hyderabad. Hyderabad. Pan : Aakfv3288R (Appellant) (Respondent) आ.अपी.सं /Ita No.881/Hyd/2025 (िनधा"रण वष"/Assessment Year:2017-18) Dy. Commissioner Of Income Tax, M/S. V K Warehousing Enterprises, Circle 6(1), Hyderabad. Vs. Hyderabad. (Appellant) (Respondent) िनधा""रती "ारा/Assessee By: Shri Rajesh Vaishnav, C.A. राज" व "ारा/Revenue By: Shri P. Dhivahar, Cit-Dr सुनवाई की तारीख/Date Of Hearing: 22/12/2025 घोषणा की तारीख/Pronouncement: 07/01/2026

u/s 68 of the Act: Rs. 25,85,800/-. Accordingly, the AO, vide his order passed under Section 144 of the Act, dated 26/11/2019, converted the returned loss into a positive income of Rs. 3,37,78,220/-. 4. Subsequently, the AO passed a rectification order under Section 154

PRYSMIAN CAVI E SISTEMI S.R.L,HYDERABAD vs. DCIT (INT,TAXN)-2, HYDERABAD

In the result, the appeal of the assessee is allowed

u/s. 263 dated 13.03.2006, the Ld. AO passed order\nunder section 143(3) read with section 263 of the Act on 29.03.2006, wherein\nhe estimated 5% profit on the offshore contract receipts of Rs.9,68,78,721/-\nresulting in an addition of Rs.48,43,936/-.\n4. Aggrieved, the assessee also filed an appeal before the Ld. CIT(A)\nchallenging

ACIT., CIRCLE-6(1), HYDERABAD vs. VK WAREHOUSING ENTERPRISES, HYDERABAD

In the result, both the appeals filed by the assessee firm and\nthe revenue are partly allowed for statistical purposes, in terms of\nour observations recorded hereinabove

u/s 68 of the Act: Rs. 25,85,800/-. Accordingly,\nthe AO, vide his order passed under Section 144 of the Act, dated\n26/11/2019, converted the returned loss into a positive income\nof Rs. 3,37,78,220/-\n4. Subsequently, the AO passed a rectification order under\nSection 154

RAVI RISHI EDUCATIONAL SOCIETY,HYDERABAD vs. DCIT., CENTRAL CIRCLE 2(4), HYDERABAD

rectification order passed by the ACIT/CPC u/s 154\ndated 27/09/2022 becomes infructuous. In our considered view, the\nobservation of the learned CIT (A) in para 6.2.8 of his order is beyond the\nscope of powers of the CIT (A) because, the CIT (A) does not have any\npower to give any direction or finding in respect of issues which

RAVI RISHI EDUCATIONAL SOCIETY,HYDERABAD vs. DCIT., CENTRAL CIRCLE-2(4), HYDERABAD

rectification order passed by the ACIT/CPC u/s 154\ndated 27/09/2022 becomes infructuous. In our considered view, the\nobservation of the learned CIT (A) in para 6.2.8 of his order is beyond the\nscope of powers of the learned CIT (A) because, the CIT (A) does not have any\npower to give any direction or finding in respect of issues which

RAVI RISHI EDUCATIONAL SOCIETY,HYDERABAD vs. DCIT., CENTRAL CIRCLE-2(4), HYDERABAD

rectification order passed by the ACIT/CPC u/s 154\ndated 27/09/2022 becomes infructuous. In our considered view, the\nobservation of the learned CIT (A) in para 6.2.8 of his order is beyond the\nscope of powers of the CIT (A) because, the CIT (A) does not have any\npower to give any direction or finding in respect of issues which

F5 NETWORKS INNOVATION PRIVATE LIMITED,HYDERABAD vs. INCOME TAX OFFICER, WARD-17(1), HYDERABAD

In the result, the appeal of the assessee is partly allowed for

Bench: Shri Vijay Pal Rao & Shri Madhusudan Sawdia

rectification application under section 154 of the Act or appeal under section 246 of the Act. The assessee is required to choose the right course of action diligently which depends upon different facts and circumstances. 25.5 Nevertheless, the object for making the adjustment in the intimation under section 143(1) of the Act or framing the assessment under section

ACIT, CENTRAL CIRCLE-3(1), HYDERABAD vs. SRI CHAITANYA EDUCATIONAL COMMITTE, VIJAYAWADA

In the result, the appeal filed by the Revenue is dismissed

Bench: Shri Vijay Pal Rao & Shri Manjunatha G

154, thus arriving at a total income of Rs.26,11,20,759/-. It is however seen that the appellant has not filed any appeal against the said rectification order nor furnished any submissions with regard to the said addition in the present appellate proceedings. Brief facts of the case are that the appellant society was constituted

INCOME TAX OFFICER, WARD-17(4), HYDERABAD vs. VISION VENTURE PRIVATE LIMITED , HYDERABAD

In the result, the appeal of the revenue is dismissed

Bench: Shri Rama Kanta Panda & Shri Laliet Kumarassessment Year: 2014-15

68,403/-( 265182735/ - 25,39,14,332) which requires to be added back to the total income.” 8. The Ld. CIT(A), after considering the merits of the case had held that the above said order cannot be passed under section 154 of the Act and had allowed the appeal. Feeling aggrieved by the order passed

HIL LIMITED, HYDERABAD,HYDERABAD vs. ACIT, CIRCLE-2(2), HYDERABAD, HYDERABAD

In the result, appeals of the assessee for the A

Bench: Shri V. Durga Rao & Shri D.S. Sunder Singh

68,27,000 22. Ground No.1 is related to the weighted deduction u/s.35(2AB) of the Act. This issue is involved for the A.Y.2010-11 to 2013-14 for 4 assessment years. During the assessment proceedings, the AO found that the assessee has claimed the deduction u/s.35(2AB) of the Act to the extent of Rs.1

M/S HIL LIMITED(FORMERLY KNOWN AS HYDERABAD INDUSTRIES LIMITED),HYDERABAD vs. ADDL.CIT, RANGE-2, HYDERABAD, HYDERABAD

In the result, appeals of the assessee for the A

Bench: Shri V. Durga Rao & Shri D.S. Sunder Singh

68,27,000 22. Ground No.1 is related to the weighted deduction u/s.35(2AB) of the Act. This issue is involved for the A.Y.2010-11 to 2013-14 for 4 assessment years. During the assessment proceedings, the AO found that the assessee has claimed the deduction u/s.35(2AB) of the Act to the extent of Rs.1

HIL LIMITED ,HYDERABAD vs. ASST. COMMISSIONER OF INCOME TAX, CIRCLE-2(2), HYDERABAD

In the result, appeals of the assessee for the A

Bench: Shri V. Durga Rao & Shri D.S. Sunder Singh

68,27,000 22. Ground No.1 is related to the weighted deduction u/s.35(2AB) of the Act. This issue is involved for the A.Y.2010-11 to 2013-14 for 4 assessment years. During the assessment proceedings, the AO found that the assessee has claimed the deduction u/s.35(2AB) of the Act to the extent of Rs.1

M/S HIL LIMITED(FORMERLY KNOWN AS HYDERABAD INDUSTRIES LIMITED),HYDERABAD vs. ADDL.CIT, RANGE-2, HYDERABAD, HYDERABAD

In the result, appeals of the assessee for the A

Bench: Shri V. Durga Rao & Shri D.S. Sunder Singh

68,27,000 22. Ground No.1 is related to the weighted deduction u/s.35(2AB) of the Act. This issue is involved for the A.Y.2010-11 to 2013-14 for 4 assessment years. During the assessment proceedings, the AO found that the assessee has claimed the deduction u/s.35(2AB) of the Act to the extent of Rs.1

M/S HIL LIMITED(FORMERLY KNOWN AS HYDERABAD INDUSTRIES LIMITED),HYDERABAD vs. ADDL.CIT, RANGE-2, , HYDERABAD

In the result, appeals of the assessee for the A

Bench: Shri V. Durga Rao & Shri D.S. Sunder Singh

68,27,000 22. Ground No.1 is related to the weighted deduction u/s.35(2AB) of the Act. This issue is involved for the A.Y.2010-11 to 2013-14 for 4 assessment years. During the assessment proceedings, the AO found that the assessee has claimed the deduction u/s.35(2AB) of the Act to the extent of Rs.1