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11 results for “reassessment”+ Deductionclear

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Key Topics

Section 1477 Section 10A5 Section 54F5 Section 1534 Deduction4 Section 143(3)3 Section 260A3 Reassessment3 Section 2602 Section 148

COMMR OF INCOME TAX [TDS], HYDERABAD vs. M/S JAYADARSHINI HOUSING PVT LTD., HYDERABAD

Appeals are hereby dismissed by

ITTA/65/2014HC Telangana26 Mar 2025

Bench: P.SAM KOSHY,NARSING RAO NANDIKONDA

Section 10Section 10ASection 143(3)Section 148Section 260

deduction has to be recomputed. After considering the reply given by the assessee, order of reassessment was passed under Section

The Commissioner of Income Tax(Central) vs. M/s.Madhu Enterprises

ITTA/127/2025HC Telangana12 Feb 2025

The Learned

2

House Property2

Bench:

Section 132Section 143(3)Section 147Section 148Section 153ASection 260ASection 54F

deduction under Section 54F of the Act. Accordingly, the entire disallowance was deleted. 10. Aggrieved by the order dated 28.08.2015 passed by the learned CIT(A), the Revenue filed an appeal before the learned ITAT [ITA No.5892/Del/2015], which was also disposed of by the impugned order. 11. However, as noted above, the Revenue’s appeal in the present case does

Commissioner of Income Tax- IT and TP vs. M/s. Louis Berger International Inc.,

ITTA/108/2022HC Telangana25 Sept 2023

Bench: P.SAM KOSHY,LAXMI NARAYANA ALISHETTY

reassess the duty leviable on such goods. 5. The scope of Section 17(4) and the exercise which is liable to be undertaken by the proper officer must also be appreciated in the backdrop of Rule 12 of the Customs Valuation (Determination of Value of Imported Goods) Rules, 2007 which reads as follows:- "RULE 12. Rejection of declared value

Commissioner of Income Tax-II vs. M/s. Andhra Pradesh Mineral Development Corporation Ltd.

ITTA/94/2022HC Telangana24 Aug 2023

Bench: P.SAM KOSHY,LAXMI NARAYANA ALISHETTY

reassess the duty leviable on such goods. 5. The scope of Section 17(4) and the exercise which is liable to be undertaken by the proper officer must also be appreciated in the backdrop of Rule 12 of the Customs Valuation (Determination of Value of Imported Goods) Rules, 2007 which reads as follows:- "RULE 12. Rejection of declared value

M/s. Dakshin Infrastructures Private Limited vs. Deputy Commissioner of Income Tax

The appeals are allowed

ITTA/275/2022HC Telangana02 Feb 2023

Bench: N.TUKARAMJI,UJJAL BHUYAN

Section 147Section 153Section 260ASection 37

reassessment is challenged based on HCJ & NTRJ I.T.T.A.Nos.259 of 2022 & batch 4 the material recovered at the time of search of a group concern? 3. Whether the Tribunal failed to appreciate that the reasoning given in appeal of Indur Developers and Agencies Private Limited (ITA No.672/Hyd/2020 dated 21.3.2022) formed the basis for decision in this appeal and hence

M/s Kausalya Agro Farms and Developers pvt. ltd vs. Deputy Commissioner of Income Tax

The appeals are allowed

ITTA/256/2022HC Telangana02 Feb 2023

Bench: N.TUKARAMJI,UJJAL BHUYAN

Section 147Section 153Section 260ASection 37

reassessment is challenged based on HCJ & NTRJ I.T.T.A.Nos.259 of 2022 & batch 4 the material recovered at the time of search of a group concern? 3. Whether the Tribunal failed to appreciate that the reasoning given in appeal of Indur Developers and Agencies Private Limited (ITA No.672/Hyd/2020 dated 21.3.2022) formed the basis for decision in this appeal and hence

The Commissioner of Income Tax-III vs. M/S Sri Krishna Drugs Ltd.,

ITTA/166/2006HC Telangana16 Nov 2022

Bench: C.V. BHASKAR REDDY,UJJAL BHUYAN

Section 147Section 147(1)

reassessment beyond the expiry of limitation cannot be done unless income has escaped assessment by reason of the failure on the part of the assessee to disclose fully and truly all material facts necessary for his assessment, for that assessment year. Therefore, the reasoning assigned by the learned Commissioner (A) to give the nod to the alleged validity

Pinna Nageswara RAo, vs. Commissioner of Income tax, IV (A.P)

ITTA/380/2010HC Telangana17 Dec 2025

Bench: P.SAM KOSHY,SUDDALA CHALAPATHI RAO

reassessment of market value using a fair and just approach. Learned Counsel clarifies that they are seeking compensation based on actual usage and future potentiality of the acquired land. It is submitted that if the land is capable of being used for building purposes in the near future, its valuation must reflect such capability. Reliance is placed on Clause

PRL COMMR OF INCOME TAX-7, HYDERABAD vs. M/S SRI VENKATESWARA PADMAVATHI COMPAY, KHAMMAM DIST

ITTA/11/2017HC Telangana24 Mar 2025

Bench: P.SAM KOSHY,NARSING RAO NANDIKONDA

reassessment of market value using a fair and just approach. Learned Counsel clarifies that they are seeking compensation based on actual usage and future potentiality of the acquired land. It is submitted that if the land is capable of being used for building purposes in the near future, its valuation must reflect such capability. Reliance is placed on Clause

Kuchipudi Krishna Kishore vs. THE DCIT, CIR-2[1],

ITTA/293/2007HC Telangana03 May 2024

Bench: P.SAM KOSHY,N.TUKARAMJI

reassessment of market value using a fair and just approach. Learned Counsel clarifies that they are seeking compensation based on actual usage and future potentiality of the acquired land. It is submitted that if the land is capable of being used for building purposes in the near future, its valuation must reflect such capability. Reliance is placed on Clause

Commissioner of Income Tax -II, vs. M/S Kasila Farms Ltd.,

ITTA/65/2007HC Telangana25 Sept 2023

Bench: P.SAM KOSHY,LAXMI NARAYANA ALISHETTY

reassessment of market value using a fair and just approach. Learned Counsel clarifies that they are seeking compensation based on actual usage and future potentiality of the acquired land. It is submitted that if the land is capable of being used for building purposes in the near future, its valuation must reflect such capability. Reliance is placed on Clause