KRISHNA CONSTRUCTIONS,NIRMAL vs. INCOME TAX OFFICER, WARD-1, NIRMAL
In the result, appeal of the Assessee is allowed
ITA 1330/HYD/2025[2017-18]Status: DisposedITAT Hyderabad08 Apr 2026AY 2017-18
Bench: Shri Vijay Pal Rao & Shri Madhusudan Sawdiaआ.अपी.सं /Ita.No.1330/Hyd/2025 Assessment Year 2017-2018 Krishna Constructions The Income Tax Officer, Nirmal. Telangana. Ward-1, Vs. Pin – 504 106. Nirmal – 504 106. Pan Aapfk1280K Telangana. (Appellant) (Respondent) िनधा"रती "ारा/Assessee By : Sri D Prabhakar Reddy, Advocate राज" व "ारा/Revenue By : Dr. Sachin Kumar,Sr. Ar सुनवाई की तारीख/Date Of Hearing: 10.03.2026 घोषणा की तारीख/Pronouncement: 08.04.2026 आदेश/Order Per Vijay Pal Rao:
For Appellant: Sri D Prabhakar Reddy, AdvocateFor Respondent: Dr. Sachin Kumar,Sr. AR
Section 143(2)Section 143(3)
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ITA.No.1330/Hyd./2025
Subject: Scope of enquiry in Limited Scrutiny cases selected under CASS cycles 2017 and 2018 in the context of information provided by any law enforcement/intelligence/regulatory authority or agency regd.
Under CASS cycles 2017 and 2018, some of the cases were selected for scrutiny as a "Limited Scrutiny case. In 'Limited
Scrutiny cases, Assessing Officer cannot travel