Itta/281/2022 Of M/S. Indur Developers And Agencies Private Limited v. Deputy Commissioner Of Income Tax

[3311] IN THE HIGH COURT FOR THE STATE OF TELANGANAAT HYOERABAD THURSDAY ,THE SECOND DAY OF FEBRUARYTWO THOUSAND AND TWENTY THREE PRESENT THE HONOURABLE THE CHIEF JUSTICE UJJAL BHUYANANDTHE HONOURABLE SRI JUSTICE N.TUKARAMJI I.T.T.A Nos_ 256 257 259 261 262 263.264.25.266 268 269270.271.2 72 27 3.27 4.27 5.27 9.281.2 83 284 and 294 ol 2022 INCOME TAX TRIBUNAL APPEAL NO: 256 OF 2022 Appeal under section 260-4 of the Income Tax Act, 1961 against order dated21.3.2022 made in lTA. No. 675lHydl2020 on the file of the income Tax AppellateTribunal, Hyderabad Bench-A, Hyderabad, for the Assessment year 2014-15preferred against the order dated 18-09-2020 in Appeal No. 1O2229t2019-20 onthe file of the Commissioner of lncome tax (Appeals)-12, Hyderabad, preferredagainst the order of the Deputy Commissioner of lncome tax, Central Circle-2(3),Hyderabad daled 30-12-2019 in PAN/GlR No. . Between: ,., M/s Kausalya Agro Farms and Developers pvt. ltd, rep. by its Executive Director,Mr.G. Vijay Kumar, 16-31, 9th Phase, KPBH Main Road, Kukkatpa y,Hyderabad-500 072, Telangana. ...APPELLANIAND Deputy Commissioner of lncome Tax, Central Circle 2(3), Aayakar Bhavan,Basheerbagh, Hyderabad-s00 004, Telangana. ...RESPONDENT lA NO: 1 OF 2023 Petition under Section 151 CPC praying that in the circumstances stated inIthe dffidavit filed in support of the petition, the High Court may be pleased to grantstay of all further proceedings, pursuant to the impugned order of lhe lncome TaxAppellate Tribunal in ITA No.675/Hyd 12020, dated 21.3.2022the dffidavit filed in support of the petition, the High Court may be pleased to grantstay of all further proceedings, pursuant to the impugned order of lhe lncome TaxAppellate Tribunal in ITA No.675/Hyd 12020, dated 21.3.2022 INCOME TAX TRIBUNAL APPEAL NO: 257 OF 2022 Appeal under section 260-A of the lncome Tax Act, 1961 against order dated21.3.2022 made in lTA. No. 675lHydl202o on the file of the income Tax AppellateTribunal, Hyderabad Bench-A, Hyderabad, for the Assessment Year 2017-18preferred against the order dated 18-09-2020 in Appeal No. 10355/2019-20 onthe file of lhe Commissioner of lncome tax (Appeals)-12, Hyderabad, Preferred against the {)rder )f :h(} Deputy Commrssioner oi lnconre ia.(, :lent'al Circle-2(3),Hyderabad c;rted I 0 12-2019 in PAN/GlR No. AACCN6:161H Between: Itrl/s. Nal-concla R(,allors Private Limited, rep. by its Execul [,r:r ]Director, lvlr. lvl.Kumara Swanr r, # 1-56126&27 Plot No.25 to 2il,l.(1. t;:atuo, Old Alwal,...APPELLANTlvladhupalaEnc:ve,AkbarRoad,Secunderabad. AND Deputy C<rmmis;;ioner of lncome Tax, Central Circle 2 [i3), ]Aaftkar Bhavan,Basheerbagh, l-l /dsrabad-500 004. .. ITESPONDENT lA NO: 1 OF 2023 Petition undr r llection 151 CPC praying that in the circurt;tarrces stated inthe affidavit'iled rr s,upport of the petition, the High Court rray be pleased togrant stay ol all 'rrther proceedings, pursuant to the inlpujr)ed order of theTribunal in IIA Nr .6571Hyd12020, dated 21.03.2022, petdi [() ]disposal of theAppeal in ITTA No t5t of 2022. INCOME TAX TRIB JNAL APPEAL NO: 259 OF 2022 Appeal under sr::ticn 260-A of the lncome Tax Act, .l 961 a!i:insl order dated21.3.2022 made rn TA. No. 652/Hydl202O on the file of the nc,>. re Tax AppellateTribunal, Hyderabal Bench-A, Hyderabad, for the Assessmlr,t Y3ar 2013-14preferred against th r crder dated 18-OS-202O in Appeal No. 1022i'il20'19-20 on thefile of the Commir sioner of lncome tax (Appeals)-12, Hyd:ftaba,J, Preferre{'against the order o' the Deputy Commissioner of lncome tax, O:1tral Circle-2(3),Hyderabad dated 2ll 1)--2019 in PAN/GIR No AACCV1 l 1 9N Between M/s. Kapil Prope ty Developers Limited, rep. by its Executlv€. Diroctor, Mr. PSrinivas, 2-5-760, Kapil House, Subedari, Hanamkonda, Warar <;,rl ...APPELLANT AND INCOME TAX TRIB JNAL APPEAL NO: 259 OF 2022 Appeal under sr::ticn 260-A of the lncome Tax Act, .l 961 a!i:insl order dated21.3.2022 made rn TA. No. 652/Hydl202O on the file of the nc,>. re Tax AppellateTribunal, Hyderabal Bench-A, Hyderabad, for the Assessmlr,t Y3ar 2013-14preferred against th r crder dated 18-OS-202O in Appeal No. 1022i'il20'19-20 on thefile of the Commir sioner of lncome tax (Appeals)-12, Hyd:ftaba,J, Preferre{'against the order o' the Deputy Commissioner of lncome tax, O:1tral Circle-2(3),Hyderabad dated 2ll 1)--2019 in PAN/GIR No AACCV1 l 1 9N Between M/s. Kapil Prope ty Developers Limited, rep. by its Executlv€. Diroctor, Mr. PSrinivas, 2-5-760, Kapil House, Subedari, Hanamkonda, Warar <;,rl ...APPELLANT AND Deputy Commissr, rnr-'r of lncome Tax, Central Circle 2(3), Aaya<at Bhavan,Basheerbagh, Hy( erabad-s0o 004, Telangana. ...RES[ [(-|NI)ENT] lA NO: 1 OF 2023 Petition Jnder S€rction 151 CPC praying that in the circums l,tncrls stated inthe affidavit filed in ;uoport of the petition, the High Court m:r'/ be pleased togrant stay of all fu' her proceedings, pursuant to the impuqrr,-'rJ order of theTribunal in lTl\ No t;5'.LlHydl2o2o, dated 21.03.2022, pending <lisposal of theAppeal in ITTA No.2l I ,;f 2022. -. INCOME TAX TRIBUNAL APPEAL NO:261 OF 2022 Appeal under section 260-A of the lncome Tax Act, 1961 against order dated21.3.2022 made in lTA. No, 681lHydl2O?O on the file of the income Tax AppellateTribunal, Hyderabad Bench-A, Hyderabad, for the Assessment Year 2012-13preferred against the order dated 18-09-2020 in Appeal No. 10225/2019-20 onthe file of the Commissioner of lncome tax (Appeals)-12, Hyderabad, Preferredagainst the order of the Deputy Commissioner of lncome tax, Central Circle-2(3),Hyderabad dated 27-12-2019 in PAN/GlR No. . Between: M/s. Kausalya Avenues Private Limited, rep. by its Executive Director, Mr. ADiwakar Reddy, #3-1-631, CVRN Nasar, Karimnagar, LXTEEtto", AND Deputy Commissioner of lncome Tax, Central Circle 2(3), Aayakar Bhavan,Basheerbagh, Hyderabad-Soo 004, Telangana ...RESPONDENT lA NO: 1 OF 2023 Petition under Section 151 CPC praying that in the circumstances stated inthe affidavit filed in support of the petition, the High Court may be pleased tothe affidavit filed in support of the petition, the High Court may be pleased togrant stay of all further proceedings, pursuant to the impugned order of theTribunal in ITA No.681/Hydl202O, daled 2110312022, pending disposal of theAppeal in ITTA No.261 ot 2022 bef orc this Hon'ble Court.fTribunal in ITA No.681/Hydl202O, daled 2110312022, pending disposal of theAppeal in ITTA No.261 ot 2022 bef orc this Hon'ble Court.f INCOME TAX TRIBUNAL APPEAL NO: 262 OF 2022 Appeal under section 260-A of the lncome Tax Act, 1961 against order dated21.3.2022 made in lTA. No. 658lHydl2O2O on the file of the income Tax AppellateTribunal, Hyderabad Bench-A, Hyderabad, for the Assessment Year 2012-13preferred against the order dated 18-09-2020 in Appeal No. 10341/2019-20 on thefile of the Commissioner of lncome tax [(Appeals)-12, ]Hyderabad, Preferredagainst the order of the Deputy Commissioner of .lncome tax, Central Circle-2(3),Hyderabad daledSl-12-2O19 in in PAN/GIR No. A./tuqCU6544J. Between: Ws. Ujwala Publications and Developers Private Limited, rep. by its ExecutiveDirector, Mr. B. Raju, 2-5-770, Kapil House, Subedari, Hanamkonda, WarangalDistrict. ...APPELLANT AND Deputy Commissioner of lncome Tax, Central Circle 2(3), Aayakar Bhavan,Basheerbagh, Hyderabad-s00 004, Telangana. ...RESPONDENT lA NO: 1 Otr 202: Between: Ws. Ujwala Publications and Developers Private Limited, rep. by its ExecutiveDirector, Mr. B. Raju, 2-5-770, Kapil House, Subedari, Hanamkonda, WarangalDistrict. ...APPELLANT AND Deputy Commissioner of lncome Tax, Central Circle 2(3), Aayakar Bhavan,Basheerbagh, Hyderabad-s00 004, Telangana. ...RESPONDENT lA NO: 1 Otr 202: PL'tit on uf ler Section 15'1 CPC praying that in the cirlrmstances stated inthe affidavil filed n [jupport ]of the petition, the High Court may l)e f leased to grantstay of ail further proceedings, pursuant to the impugned c,r,l:- of the Tribunal inITA No 658/Hyd/: 0:10, dated 21.03.2022, pending disposal cf lhe Appeat in ITTANo.262 of 2022 tt d< re this Hon'ble Court. INCOME TAx TR BIJNAL APPEAL NO: 263 OF 2022 Appeal under [je:tion ]260-A of the Income Tax Acl, 1 9€i1 zrgainst order dated21 .3.2022 nrade i r lTA. No. 667lHydl2O2O on the file of the in :r>me: Tax AppellateTribunal, Hydera ra,j Bench-A, Hyderabad, for the Assesrsri3nt Year 20j3-14preferred a(tainst ho order dated 18-09-2020 in Appea No 1!jt48l2019-20 on thefile of the Comr ri: sioner of lncome tax (Appeals)- 1 2, l lberalad, Preferredagainst the order of the Deputy Commissioner of lncorne tax, ,:len.ral Circle-2(3),Hyderabad '7ated )8-12-2019 in PAN/GlR No. AABC|0260Q. Between: M/s. lndur Ave rur:s and Foods Private Limited, rep. by its G Srinivas, 1' -1 [-194112, ]Kanteshwar Road Gangasthan = \ [(::utiye ]i.zamabad,503 [Director, ]002,[Mr.]Te{anqar,a. ...AppELLANT AND Deputy Comm .silner of lncome Tax, Central Circle 2(3). Aey akar Bhavan,Basheertragh, llyrlerabad-S0O 004, Telangana ..RESpONDENT lA NO: 1 OF 2023 Petition unc er Section 151 CPC praying that in the circ..r ritsta nces stated inthe affidavit filed ir s-rpport of the petition, the High Court may l,-. pl3ased to grantstay of all further rroceedings, pursuant to the impugned ord -.r of lhe Tribunal inITA No.667/Hyd12 )21), dated 2110312022, pendrng disposal of :tre [p,ppeat ]in ITTANo.263 of 2022 be ore this Honourable Court. NCOME TAX TRIIIUNAL APPEAL NO: 264 OF 2022 Appeal utrder s ection 260-4 of the lncome Tax Act, 196'1 a1:ainr;t order dated21.3.2022 made iI llA. No. 666lHydl2O2O on the fite of the in;:me Tax AppellateTribunal, Hyderabrd Bench-A, Hyderabad, for the Assessrt€rnt /ear 2012-13preferred against'. re order dated 18-09-2020 in Appeal No. 10ir10l2019-20 on thefile of the [rlomn' ]ss,ioner of lncome tax (Appeals)-1 2, Hy:<:rabad, preferredagainst the order [( ]f lhe Deputy Commissioner of lncome tax, rl entral Circle-2(3),Hyderabad dated .;8-12-2019 in PAN/GlR No. AABC|0260O. Between M/s. lndur Aver re:; and Foods Private Limited., rep. by its Ex:cutiv3 Director, I\4r.G. Srinivas, 11-1-194112, Kanteshwar Road Gangasthan, Niz,amzibad-SO3 002,Telangana. ...At'P ELL.ANT - AND Deputy Commissioner of lncome Tax, Central Circte 2(3), Aayakar Bhavan,'...RESPONDENTBasheerbagh, Hyderabad-S0O 004, Telangana. '...RESPONDENTBasheerbagh, Hyderabad-S0O 004, Telangana. lA NO: 1 OF 2023 Petition under section 151 cpc praying that in the circumstances stated inthe affidavit filed in support of the petition, the High court may be pleased to grantstay of all further proceedings, pursuant to the impugned order of the lncomJraxAppellate Tribunal in tTA No.666/H yd t2O2O, dated 2i .3.2022.stay of all further proceedings, pursuant to the impugned order of the lncomJraxAppellate Tribunal in tTA No.666/H yd t2O2O, dated 2i .3.2022. INCOME TAX TRIBUNAL APPEAL NO: 265 OF 2022 - AND Deputy Commissioner of lncome Tax, Central Circte 2(3), Aayakar Bhavan,'...RESPONDENTBasheerbagh, Hyderabad-S0O 004, Telangana. '...RESPONDENTBasheerbagh, Hyderabad-S0O 004, Telangana. lA NO: 1 OF 2023 Petition under section 151 cpc praying that in the circumstances stated inthe affidavit filed in support of the petition, the High court may be pleased to grantstay of all further proceedings, pursuant to the impugned order of the lncomJraxAppellate Tribunal in tTA No.666/H yd t2O2O, dated 2i .3.2022.stay of all further proceedings, pursuant to the impugned order of the lncomJraxAppellate Tribunal in tTA No.666/H yd t2O2O, dated 2i .3.2022. INCOME TAX TRIBUNAL APPEAL NO: 265 OF 2022 Appeal under section 260-4 of the lncome Tax Act, [.1961 ]against order dated21.3-2022 made in lrA. No. 682rHydr2o20 on the fire of the income Tax Appe ateTribunal, Hyderabad Bench-A, Hyderabad, for the Assessment year 2013_14preferred against the order dated 18-09-2020 in Appeat No. 1022712o1g-20 on the21.3-2022 made in lrA. No. 682rHydr2o20 on the fire of the income Tax Appe ateTribunal, Hyderabad Bench-A, Hyderabad, for the Assessment year 2013_14preferred against the order dated 18-09-2020 in Appeat No. 1022712o1g-20 on thefile of the Commissioner of lncome tax (Appeals)-1 2, Hyderabad, preferredagainst_ the order of the Deputy commissioner of lncome tax, central circle-2(3),Hyderabad daled 27-12-2O19 in PAN/ctR No. AAHCSZ469R.Hyderabad daled 27-12-2O19 in PAN/ctR No. AAHCSZ469R. Between: M/s. KaS;alya Avenues Private Limited, rep. by its Executive Director, Mr. ADiwakar Reddy, 3-1-631, CVRN Nagar, Karimna{ar, Tetangana. ...AppELLANf AND t' Deputy Commis.sioner of lncome Tax, Central Circle 2(3), Aayakar Bhavan,Basheerbagh, Hyderabad-S00 004, Tetangana. ...RESPOI\IDENT lA NO: 1 OF 2023 Petition under Section 151 CPC praying that in the circumstances stated inthe affidavit filed in support of the petition, the High Court may be pleased togrant stay of all further proceedings, pursuant.to the impugned order of theTribunal in ITA No.682/Hydl2O2O, dated 211O3t2022, pending disposat of thethe affidavit filed in support of the petition, the High Court may be pleased togrant stay of all further proceedings, pursuant.to the impugned order of theTribunal in ITA No.682/Hydl2O2O, dated 211O3t2022, pending disposat of theAppeal in ITTA No.265 oI 2022. INCO[tE TAX TRIBUNAL PEAL NO: 266 OF 2022 Appeal under section 260-A of the lncome Tax Act, 1961 against order dated21.3.2022 made in lTA. No. 690lHydl2O2O on the file of the income Tax AppellateTribunal, Hyderabad Bench-A, Hyderabad, for the Assessment year 2}1l-1gpreferred againit the order dated 18-09-2020 in Appeal No. 10352/2019-20 on thefile of the Commissioner of lncome tax (Appeals)-12, Hyderabad, preferredagainst the order of the Deputy Commissioner of lncome tax, Central Circle-2(3),Hyderabad dated 30-12-2019 in PAN/clR No. . - Between I\,4/s Preeth Io(,dsand Villas Private Limited, n:p. by rs [)irector, [[,4r.U]Naras ml-ra Sv, rnry,7 -3-284, Dwarakanasar, Kham mam's [('; ]TlrlEillrrlf AND Deputy Commr sirrner of lncome Tax, Central Circle 2(3), [A'ayakar Bhavan,]Basheerbagh,llyrlerabad-500004,Telangana. ..:TESPONDENT lA NO: 1 OF 20i 3 Pelitic,n unr: er Section 151 CPC [praying ]that in the [circ ]Intstances stated [in]the affidavit [filed ]ir s.rpoort of the [petition, ]the [High ]Court [nray ][l),1 ][pleased to ][grant]stay of al further [rrc,ceedings, ][pursuant ]to the [impugned ][ordlr of ][lhe ][Tribunal ][in]ITA No.690/tyd l2tt2t), dated 21 .O3.2022, [pending ]disposal ol [.l.re ]I'ppeal [in ] No.266 ot 2Ct22. INCOME TAX TRIIIUNAL APPEAL NO: 268 OF 2022 - Between I\,4/s Preeth Io(,dsand Villas Private Limited, n:p. by rs [)irector, [[,4r.U]Naras ml-ra Sv, rnry,7 -3-284, Dwarakanasar, Kham mam's [('; ]TlrlEillrrlf AND Deputy Commr sirrner of lncome Tax, Central Circle 2(3), [A'ayakar Bhavan,]Basheerbagh,llyrlerabad-500004,Telangana. ..:TESPONDENT lA NO: 1 OF 20i 3 Pelitic,n unr: er Section 151 CPC [praying ]that in the [circ ]Intstances stated [in]the affidavit [filed ]ir s.rpoort of the [petition, ]the [High ]Court [nray ][l),1 ][pleased to ][grant]stay of al further [rrc,ceedings, ][pursuant ]to the [impugned ][ordlr of ][lhe ][Tribunal ][in]ITA No.690/tyd l2tt2t), dated 21 .O3.2022, [pending ]disposal ol [.l.re ]I'ppeal [in ] No.266 ot 2Ct22. INCOME TAX TRIIIUNAL APPEAL NO: 268 OF 2022 Appeal underr se<; io r 260-4 of the lncome Tax Act, [196'1 ][rr ]S,linst order [dated]21 .3.2022 made ir llA. No. 685lHydl2O2O on the file of the in;:me [Tax ][Appellate]Tribunal, Hyderatr rd Bench-A, Hyderabad, for the Assessrr€rnt [Year ]2018-19preferred against . te order dated 18-09-2020 in Appeal No 1C:l [,'312019-20 ]on thefile of the [(lomn-ssiioner ]of Income tax [(Appeals)-12, ]Hyct;rabad, Preferredagainst the order r f lhe Deputy Commissioner of lncorne tax, [(l ]entral [Circle-2(3),]Hyderabad daled ..7-12-2019 in PAN/GlR No. . Between: Itrl/s. Kaur;alya \venues Private Limited, rep. by its Execl li,, e [)irector, [Ivlr.A.]Diwakar Fleddy, 3-1-630, Captain Vijayraghunandan Nagar, l irimnagar-505 [001 ],Telangana. .../\PPELLANT AND Deputy Commis ;ioner of lncome Tax, Central Circle 2(3), [Aaf ]it'lar llhavan,Basheerbagh,tlyderabad-50O004,Telangana. ...RE::SPONDENT lA NO: 1 OF 202 t Petitior ur.rdr,r iection 151 CPC [praying ]that in the circtrrrstances stated [in]the affidavit filed r :iupport of the [petition, ]the High Court [trri,ry ][be pleased ][to]granl stay of all llrlher proceedings, pursuant to the impu!rned order of theTribunal in ITA I'l r.ti85/Hy62020, dated 21.03.2022, [pendiq ]disposal of theAppeal in ITTA No. 268 of 2022. INCOME TAX TRIBUNAL APPEAL NO: 269 OF 2022 Appeal under section 260-A of the lncome Tax Act, ['1961 ]against order dated21.3.2022 made in lTA. No- 684lHydl2o20 on the file of the income Tax AppellateTribunal, Hyderabad Bench-A, Hyderabad, for the Assessment Year 2017-18preferred against the order dated 18-09-2020 in Appeal No. 10268/2019-20 on thefile of the Commissioner of lncome tax (Appeals)-12, Hyderabad, Preferredagainst the order of the Deputy Commissioner of lncome tax, Central Circle-2(3),Hyderabad daled 27-12-2019 in PAN/GlR No. . Between: M/s. Kausalya Avenues Private Limited, rep. by its Executtve Director, Mr.ADiwakar Reddy, 3-1-631 , CVRN Nagar, Karimnagar, Telangana- ...APPELLANT AND Deputy Commissioner of lncome Tax, Central Circle 2(3), Aayakar Bhavan,Basheerbagh. Hyderabad-SO0 004, Telangana. ..,RESPONOENTBasheerbagh. Hyderabad-SO0 004, Telangana. ..,RESPONOENT lA NO: 1 OF 2023 Petition under Section 151 CPC praying that in the circumstances stated inthe affidavit filed in support of the petition, the High Court may be pleased togrant stay of all further proceedings, pursuant to the impugned order of theTribunal in ITA No.684/Hyd12020, dated 21.03.2022, pending disposal of theAppeal in ITTA No.269 of 2022 before this Hon'ble Court- ,J INCOME TAX TRIBUNAL APPEAL NO: 270 OF 2022 Appeal under section 260-4 of the lncome Tax Act, 1961 against order dated21.3.2022 made in lTA. No. 654lHydl2O2O on the file of the income Tax AppellateTribunal, Hyderabad Bench-A, Hyderabad, for the Assessment Year 2013-14preferred against the order dated 18-09-2020 in Appeal No. 10255i2019-20 on thefile of the Commissioner of lncome tax (Appeals)-12, Hyderabad, Preferredagainst the order of the Deputy Commissioner of lncome tax, Central Circle-2(3),Hyderabad dated3l-12-2019 in PAN/GIR No. . Between: INCOME TAX TRIBUNAL APPEAL NO: 270 OF 2022 Appeal under section 260-4 of the lncome Tax Act, 1961 against order dated21.3.2022 made in lTA. No. 654lHydl2O2O on the file of the income Tax AppellateTribunal, Hyderabad Bench-A, Hyderabad, for the Assessment Year 2013-14preferred against the order dated 18-09-2020 in Appeal No. 10255i2019-20 on thefile of the Commissioner of lncome tax (Appeals)-12, Hyderabad, Preferredagainst the order of the Deputy Commissioner of lncome tax, Central Circle-2(3),Hyderabad dated3l-12-2019 in PAN/GIR No. . Between: M/s. Kapil Foods and Structures Private Limited, rep. by its Executive Director,Mr. A. Sanjeeva , 2-5-7N, Subedari, Hanamkonda, Warangal District. ...APPELLANT AND Deputy Commissioner of lncome Tax, Central Circle 2(3), Aayakar Bhavan,Basheerbagh, Hyderabad-Soo 004, Telangana. ...RESPONDENT ...RESPONDENT lA NO: 1 OF 202t I Petilion ur dor Section 151 CPC praying that in the cir(r.mstances stated inthe affrdavit filed n support of the [petitron, ]the High Court mz [y' ]5e l)leased to [grant]stay of all 'urtl.r€ [)roceedings, pursuant to the impugred orc [(:r ]o the Tribunai inITA No.65rr/Hyd/1020 dated 2110312022, pending disposal [,r. ]the Appeal in ITTANo 270 ol 1'02'2. INCOME TAX TR IBUNAL APPEAL NO: 271 OF 2022 Appeal rnder s€ction 260-4 of the lncome Tax Act, 19(l- i:rgarnst order dated21.3.2022 rnade n TA. No. 686/Hydl2020 on the file of the i'r;om,: Tax AppellateTribunal l-iyderi: rad Bench-A, Hyderabad, for the Asses:,rrrent Year 2012-13preferred ar;ains. th: order dated 18-09-2020 in Appeal No. 10,124r2019-20 on thefile of the Con, nr;sioner of lncome tax (Appeals).12. l-y:erabad, Preferredagainst the orde' of the Deputy Commissioner of lncome ta), [(lentral ]Circle-2(3),Hyderabad dalec 2t -12-20 1 9 in PAN/GlR No. AADCKa944P. Between M/s Kapll lnfri /',venues private limited, Rep. by its Exec rt re llirector, Mr. KKumar Swarnv 4.14-311 , Chandramouli Puram, Labbrpet, 'y'ijr:vawada. ...APPELLANT AND Deputy C)ommi;s oner of Income Tax, Central Circle 2(3), A; [r,r,rkar ]Bhavan,Bashcerbagh, lyierabad - 500 004, Telangana. ..ttESPONDENT lA NO: 1 OF 2023 Petition un: er Section 151 CPC praying that in the crrcL rrst€rnces stated inthe affidavit filed ir support of the petition, the High Court may : e pleased to grantstay of all fr.rrther rroceedings, pursuant to the impugned orde r of :he Tribunal inITA No.686/Hyd 12. )2,), daled 21.03.2022, pending disposal ol t're lrppeal in ITTANo.271 ol 2()22.the affidavit filed ir support of the petition, the High Court may : e pleased to grantstay of all fr.rrther rroceedings, pursuant to the impugned orde r of :he Tribunal inITA No.686/Hyd 12. )2,), daled 21.03.2022, pending disposal ol t're lrppeal in ITTANo.271 ol 2()22. INCOME TAx TRIIIUNAL APPEAL NO:272 OF 2022 Appeal tnder rer;tion 260-4 of the lncome Tax Act, 1961 rr,:lainst order dated21 .3.2022 made ir ll.A. No. 683/Hyd/2020 on the file of the in:ome Tax AppellateTribunal, Hyderal;rd Bench-A, Hyderabad, for the Assessrrr:nt Year 2016-17preferred against tre order dated 18-09-2020 in Appeal No 1 C ili:;5/2019-20 on thefile of the lomr s:;ioner of lncome tax (Appeals)-1 2, Hyc r,rrabad, Preferredagainst the order r f the Deputy Commissioner of lncome tax, [(:ientral ]Circle-2(3),Hyderabad dated .7-12-2019 in PAN/GlR No. . Between: lvl/s. Kausalya Avenues Private Limited, rep. by its Executive Director, lvlr.ADiwakar Reddy, 3-1-631. CVRN Nagar, Karimnagar, Telangana. ...APPELLANT AND Deputy Commissioner of lncome Tax, Central Circle 2(3), AayakarBhavan,Basheerbagh. Hyderabad-SO0 004, Telangana. ...RESPONDENTBasheerbagh. Hyderabad-SO0 004, Telangana. ...RESPONDENT lA NO: 1 OF 2023 Between: lvl/s. Kausalya Avenues Private Limited, rep. by its Executive Director, lvlr.ADiwakar Reddy, 3-1-631. CVRN Nagar, Karimnagar, Telangana. ...APPELLANT AND Deputy Commissioner of lncome Tax, Central Circle 2(3), AayakarBhavan,Basheerbagh. Hyderabad-SO0 004, Telangana. ...RESPONDENTBasheerbagh. Hyderabad-SO0 004, Telangana. ...RESPONDENT lA NO: 1 OF 2023 Petition under Section 151 CPC praying that in the circumstances stated inthe affidavit filed in support of the petition, the High Court may be pleased to grantstay of all further proceedings, pursuant to the impugned order of the Tribunal inITA No.683iHyd l2O2O, daled 2110312022, pending disposal of the Appeal in ITTANo.272 of 2022. INCOME TAX TRIBUNAL APPEAL NO: 273 OF 2022 Appeal under section 260-A of the lncome Tax Act, 1961 against order dated21.3.2022 made in lTA. No. 68OlHydl2O2O on the file of the income Tax AppellateTribunal, Hyderabad Bench-A, Hyderabad, for the Assessment Year 2017-18preferred against the order dated 18-09-2020 in Appeal No. 10309/2019-20 on thefile of the Commissioner of lncome tax (Appeals)-12, Hyderabad, Preferredagainst the order of the Deputy Commissioner of lncome tax, Central Circle-2(3),Hyderabad dated3}-12-2}19 in PAN/GIR No. . tr Between: M/s. Kausalya Shelters Private Limited, rep. by its Executive Director, lvlr.BSampath Reddy, 3-1-175, CVRN Nagar,Karimnagar-SO5 001 , Telangana. ...APPELLANT AND Deputy Commissioner of lncome Tax, Central Circle 2(3), Aayakar [Bhavan,]Basheerbagh, Hyderabad-soo 004, Telangana. ...RESPONDENT lA NO: 1 OF 2023 Petition under Section 151 CPC praying that in the circumstances stated [in]the affidavit filed in support of the [petition, ]the High Court may be [pleased ][to ][grant]stay of all further proceedings, [pursuant ]to the impugned order of the [Tribunal ][in]ITA No.68O/Hyd 12020, dated 21.O3.2O22, [pending ]disposal of the [Appeal in ] No.273 of 2022 beforc this Hon'ble Court. - INCOME TAX TRI ILTNAL APPEAL NO:274 OF 2022 Appeal under r er:tion 260 A of the lncome Tax Act [.1S6'1 ]il(lainst order dated21 .3.202? nade r lrA No. 679i Hydl202O on the file or the irrr:,me Tax AppellateTribunal, Hvdera: a( Elench-A, Hyderabad, for lhe Assess l,:rnt Year 2014-15preferred against hc order dated 18-09-2020 in Appeal No. 102,i0/it019-20 on thefile of the Cornr issicner of Income tax (Appeals)- 12, l{,,rleratrad, Preferredagainst the )rder )f tho Deputy Commrssioner of lnconte tax [(_:entral ]Circle-2(3),Hyderabad [(lated ]'8 1?-2019 in PAN/GlR No. Between I\4/s. Kausalya Sirelters Private Limited, rep. by its Execu:l! e Dlrector, Ivlr. B Sampath Redd, :i-1-630, CVRN Nagar, Karimnagar, Telang:na. . .APPELLANT AND Deputy Commir sir;nt:r of lncome Tax, Central Circle 2 (3), Ailrakar Bhavan,Basheerbagh, [' ]yrlerabad-SOO 004 ..RESPONDENT lA NO: 1 OF 2023 Petition unr;:r Section 151 CPC praying that in tlte circ lrrstances stated inthe affidavit filed n support of the petition, the High Court r- ay re pleased togrant stay of all urther proceedings, pursuant to the impu;1ed order of theTribunal in ITA Nr 379lHydl202o, daled 21 . 03.2o2it, penrl rrg disposal of theAppeal in IT'IA No 274 of 2022.the affidavit filed n support of the petition, the High Court r- ay re pleased togrant stay of all urther proceedings, pursuant to the impu;1ed order of theTribunal in ITA Nr 379lHydl202o, daled 21 . 03.2o2it, penrl rrg disposal of theAppeal in IT'IA No 274 of 2022. INCOME TAX TRIIIUNAL APPEAL NO: 275 OF 2022 lA NO: 1 OF 2023 Petition unr;:r Section 151 CPC praying that in tlte circ lrrstances stated inthe affidavit filed n support of the petition, the High Court r- ay re pleased togrant stay of all urther proceedings, pursuant to the impu;1ed order of theTribunal in ITA Nr 379lHydl202o, daled 21 . 03.2o2it, penrl rrg disposal of theAppeal in IT'IA No 274 of 2022.the affidavit filed n support of the petition, the High Court r- ay re pleased togrant stay of all urther proceedings, pursuant to the impu;1ed order of theTribunal in ITA Nr 379lHydl202o, daled 21 . 03.2o2it, penrl rrg disposal of theAppeal in IT'IA No 274 of 2022. INCOME TAX TRIIIUNAL APPEAL NO: 275 OF 2022 Appeal under :; -.ctior 260-4 of the lncome Tax Act, ['1961 ]3(;ainr;t order dated21 .3.2022 made ir l'lA. No. 651lHydlzozo on the fite of the inl:me Tax AppeltateTribunal, Hyderatr td Bench A, Hyderabad, for the Assessrrernt ['r/ear ]2012-13preferred agilinst I re order dated ['18-09-2020 ]in Appeal No 1C:i(l1/2019-20 on thefile of the [(lomn's:,ioner ]of lncome tax (Appeals)-12, Hy:r;rabad, [preferred]against the order r f lhe Deputy Commissioner of lncome tax, rl entral Circle-2(3),Hyderabad daled .:O-12-2019 in PAN/GlR No. .file of the [(lomn's:,ioner ]of lncome tax (Appeals)-12, Hy:r;rabad, [preferred]against the order r f lhe Deputy Commissioner of lncome tax, rl entral Circle-2(3),Hyderabad daled .:O-12-2019 in PAN/GlR No. . Between: M/s. Dakshin ln'rar)tructures Private Limited, rep. by its Managing t)irector, tvlr. V.Naresh, SyNr- 115/1, l.T Park, Nanakramguda, Seril rrr:lamcally MandalHyderabaC-500|3.1 .. APPELLANT AND Deputy Commis;icner of lncome Tax, Central Circle 2 (3), Aay;rkar Bhavan,Basheerbagh, f'yderabad-500 004 ...FIESPONDENT IA NO: I OF [2023] Petition under Section 151 CPC praying that in the circumstances stated inthe affidavit filed in suppo( of the [petition, the High ]Court [may be pleased ][to ][grant]stay of all further [proceedings, ][pursuant ]to the impugned order of the lncome TaxAppellate Tribunal in No.651Hyd [l2O2O, ]daled [211312O22.] INCOME TAX TRIBUNAL APPEAL NO: 279 OF 2022 Appeal under section 260-4 of the lncome Tax Act, 1961 against order dated21 .3.2022 made in lTA. No. 691lHydl202l on the file of the income Tax AppellateTribunal, Hyderabad Bench-A, Hyderabad, for the Assessment Year 2017-18preferred against the order dated 18-09-2020 in Appeal No. 10308/2019-20 onthe file of the Commissioner of lncome tax [(Appeals)-12, ]Hyderabad, Preferredagainst the order of the Deputy Commissioner of lncome tax, Central Circle-2(3),Hyderabad dated 30-12-2019 in PAN/GIR No. .Between: M/s. Kausalya Management Services and Structures Private Limited, rep. by itsExecutive Director, Mr. K. Praven Kumar, 3-1-188, CVRN Nagar, Karimnagar-505 001, Telangana. ...APPELLANT AND Deputy Commissioner Basheerbagh, Hyderabad-S0o 004, of lncome Tax, Telangana. , Central Circle 2(3), Aayakar ,..RESPONDENTBhavan, IA NO: 10F 2023 li Petition under Section 151 CPC praying that in the circumstances stated inthe affidavit filed in support of the [petition, ]the High Court may be [pleased ]togrant stay of all further proceedings, pursuant to the impugned order of theTribunal in ITA No.691/Hydl2O2O, dated 21.03.2022, [pending ]disposal of theAppeal in ITTA No.279 oI 2022. INCOME TAX TRIBUNAL APPEAL NO: 281 OF 2022 Appeal under section 260-A of the lncome Tax Act, 1961 against order dated21.3.2022 made in lTA. No. 672lHydl202o on the file of the income Tax AppellateTribunal, Hyderabad Bench-A, Hyderabad, for the Assessment Year 2016-17preferred against the order dated 18-09-2020 in Appeal No. 10302/2018-19 on thefile of the Commissioner of lncome tax [(Appeals)-12, ]Hyderabad, Preferredagainst the order of the Assistant Commissioner of lncome tax, Central WingCentral Circle-2(3), Hyderabad [dated ]26-12-2018 in PAN/GlR [No. ]AABC|4254Q. Between: INCOME TAX TRIBUNAL APPEAL NO: 281 OF 2022 Appeal under section 260-A of the lncome Tax Act, 1961 against order dated21.3.2022 made in lTA. No. 672lHydl202o on the file of the income Tax AppellateTribunal, Hyderabad Bench-A, Hyderabad, for the Assessment Year 2016-17preferred against the order dated 18-09-2020 in Appeal No. 10302/2018-19 on thefile of the Commissioner of lncome tax [(Appeals)-12, ]Hyderabad, Preferredagainst the order of the Assistant Commissioner of lncome tax, Central WingCentral Circle-2(3), Hyderabad [dated ]26-12-2018 in PAN/GlR [No. ]AABC|4254Q. Between: M/s. lndur Developers and Agencies Private Limited, rep. by its ExecutiveDirector, Mr. Y. Rajasekhar, 4O-14-311, Chandramouli Puram, Labbipet,Vijayawada-S2OO1 0. ...APPELLANT AND - Deputy Cornn rsr;ioner of lnconre-Tax, Central Circle 2 (.3) ,\z yakar Bhavan,Bashee.baqh H,dr:rabad-500 004. .. RESPONbENT lA NO: 1 OF 202 | Petition u'de r Section 151 cpc praying that in the circt,ms ances stated inthe affidavirfrled n sulport of the petition, the High court rna) r>e preased to grant:lay [of ][all lurther ][p-oc:eedings, ][pursuant ][to ][the rmpug.ec ][ori.r ][of ]the Triburial inITA No 672lHydr.'0110, dated 21 03.2022, pending diiposal (,1 he Appeal in ITTANo.2B1 of 20211.:lay [of ][all lurther ][p-oc:eedings, ][pursuant ][to ][the rmpug.ec ][ori.r ][of ]the Triburial inITA No 672lHydr.'0110, dated 21 03.2022, pending diiposal (,1 he Appeal in ITTANo.2B1 of 20211. INCOME TAX TR BIJNAL APPEAL NO: 283 OF 2022 Appeal under re:tion 260-A of the rncome Tax Acl, 1961 €rgainst order dated21-3 2022 nade ir rrA. No 676/Hydr2o2o on the fire of the iir:,ime: Tax AppelateTribunal, Hydera )ari Bench-A, Hyderabad, for the Assessrr,:nt year 2O1l-1gTribunal, Hydera )ari Bench-A, Hyderabad, for the Assessrr,:nt year 2O1l-1gpreferred against ht: order dated 1B-os-2020 in Appear No. 1!l]06/20,19-20 on thefile of the comr rissioner of rncome tax (Appears)-12, t11c era6ad, preferredagainst the order cf the Deputy commissioner of lncorne tax (.)en:.rar circle-2(3),Hyderabad dated )O-1i,_-2O19 in pAN/GtR No. AAGCSZ2B5L.Hyderabad dated )O-1i,_-2O19 in pAN/GtR No. AAGCSZ2B5L. Between: M/s Kausalya \g'a Farms and,Deveropers private Limited, rerp. by its ExecutiveDirector, Mr:q y la) Kumar, 16-31. gth phase, KpBH Mai,r ,ioai. hu[[;ro;iiv-HyoerdD.rd-5u{. 0.'2 ...AF,PELLANI AND i' Deputy Commt: sioner of lnc^ome- Tax, Central Circle 213), ' Aa,lzkar Bhavan,Basheerbagh, l- ycerabad-SO0 004, Telangana . .ngS;pOflOerufBasheerbagh, l- ycerabad-SO0 004, Telangana . .ngS;pOflOeruf lA NO: 1 OF 2023 Petition und )r sectron 151 cpc praying that in the circrr-stalces stated inthe affidavit tiled irr sLrpport of the petition, the High court may t,r,r plt:ased to grantstay of all fudher p'or;eedings, pursuant to the impugned orde of the lncome-TaxAppellate Tribunal n TA No.676/Hyd t2O2O, dated 21.3.2022. INCOME TAX TRIE UNAL APPEAL NO: 284 oF 2022 Appeal u.der sr rctron 260-A of the Income Tax Act, 1961 ir,;rrinst order dated21.3.2022 made in rr.A. No 656/Hydr2o2o on the fire of the inc<,rne [-rax ]AppeflateTribunal, Hyderab:d Bench-A, Hyderabad, for the Assessnt:.tt Year 2013_14preferred against t[ e r>rder dated 1 8-09-2020 in Appeal No. 10:r i ]/2019-20 on thefile of the Commi ;s oner of lncome tax (Appeals)_12, Hyr rtrabzrd, preferredagainst the o'der o the Deputy commissioner of lncome tax i r, ntral circle-2(3),Hyderabad dated 2i -12-2019 in pANiGtR No. AACN6261 H. i ry Between: M/s. Nalgonda Realtors Private Limited, rep. by its Executive Director, Mr. MKumara Swamy, Plot No.2, Madhupala Enclave, Akbar Road, Secunderabad ...APPELLANT AND Deputy Commissioner of lncome Tax, Central Circle 2 (3), Aayakar Bhavan,Basheerbaglr, Hyderabad - 500 004. ...RESPONDENT lA NO: 1 OF 2023 i ry Between: M/s. Nalgonda Realtors Private Limited, rep. by its Executive Director, Mr. MKumara Swamy, Plot No.2, Madhupala Enclave, Akbar Road, Secunderabad ...APPELLANT AND Deputy Commissioner of lncome Tax, Central Circle 2 (3), Aayakar Bhavan,Basheerbaglr, Hyderabad - 500 004. ...RESPONDENT lA NO: 1 OF 2023 Petition under Section 151 CPC praying that in the circumstances stated inthe affidavit filed in support of the petition, the High Court may be pleased to grantstay of all further proceedings, [pursuant ]to the impugned order of the tribunal inITA No 656/Hyd l2O2O, dated 2110312022 pending disposal of the Appeal in ITTANo 284 of 2022 before this Honourable Court. INCOME TAX TRIBUN AL APPEAL NO:294 OF 2022 Appeal under section 260-4 of the lncome Tax Act, 1961 against order dated21.3.2022 made in lTA. No. 655lHydl2O2O on the file of the income Tax Appella@Tribunal, Hyderabad Bench-A, Hyderabad, for the Assessment Year 2012-13preferred against the order dated 18-O9-2O2O in Appeal No. 1024112019-20 on thefile of the Commissioner of lncome tax [(Appeals)-12, ]Hyderabad, Preferredagainst the order of the Deputy Commissioner of lncome tax, Central Circle-2(3),Hyderabad daled2E-12-2019 in PAN/GIR No. . Between: M/s. Nalgonda Realtors Private Limited, rep. by its Executive Director, Mr. [M.]Kumar Swamy, , Plot No.2 Madhupala Enclave, Akbar Road, Secunderabad. ...APPELLANT AND Deputy Commissioner of lncome Tax, Central Circle 2 [(3), ]Aayakar Blqyel,Basheerbagh, Hyderabad - 500 004 ...RESPONDENT - lA NO: 1 OF 2023 Petition unc er Section 151 CPC praying that in te circtrrrstances stated inthe affidavit filed n support of the petition, the High Court rr ay 3e pleased togrant stay OI all l'u,1her proceedings, pursuant to the iT]p l..ed order oI theTribunal in ITA l. o.655lHydl2O2O, dated 2110312022, pend rr,r disposat of theAppeal in lT fA Nr; 2\)4 of 2022 before this Honorable C )urt. Counsel for the A rpellant in all Cases: SRl. DWARAKANAI't.{ Senior Counselrepresenting SRIK a.ltTHlK RAMANAPUTTAMREDDY, A(h,ocate Counsel for the Rr,spondent in all Cases: Ms. SAPNA REDD./ Representing Mr. J.V. PRASAD, Sn:anding counselfor lncome Tax De F,i:rrtrn'entfor lncome Tax De F,i:rrtrn'ent - THE HON'BLE THE CHIEF JUSTICE UJJAL [BHI,IYAN] AND THE HON'BLE SRI JUSTICE N. TUKARAMJI I.T.T.A.Nos.256. 257. 259. 26L, 262, 263, 264.26s.266.264 269 27027L272 273 274 275 279 2aL 243284 and.294 of 2o22 COMMON JUDGMENT: (Per the Hon'ble the Chief Justrce Ujjal BhuAan) This order will dispose of the above batch of income taxappeals. 2. Heard Mr. Dwarakanath, learned Senior Counselrepresenting Mr. Karthik Ramana Puttam Reddy, [learned]counsel for the assessees/appellants and Ms. [K.Mamata]Choudary, learned Standing Counsel, Income [Tax]Department and Ms. Sapna Reddy, learned counselrepresenting Mr. J.V.Prasad, learned Standing [Counsel,]Income Tax Department for the respondents. All the related appeals the related appeals related appeals appeals have been filed underfiled underunder 3. All the related appeals the related appeals related appeals appeals have been filed underfiled underunderSection 260A of the Income Tax Act, [1961 ][(briefly ][referred to]hereinafter as 'the Act') assailing the common order [dated]21.03.2022 [passed ]by the Income Tax [Appellate Tribunal,] \ Hyderabad (tr rir:flr rir:flr [[I-e ]]lerred toto Hyderabad llench A,Hyderabad (tr rir:flr rir:flr [[I-e ]]lerred totoherejnerfter a:; ['Tribunal') ]disposing of the [fol,o'r'ir-rg ][appeals]correspond rS; trr Lhe relevant assessmen t .!'e:us I 4. Learned Senior [Counsel ][for the ][appellant ][has]the [following questions as ][substantial ][questions of]proposed law: \ All the related appeals the related appeals related appeals appeals have been filed underfiled underunder 3. All the related appeals the related appeals related appeals appeals have been filed underfiled underunderSection 260A of the Income Tax Act, [1961 ][(briefly ][referred to]hereinafter as 'the Act') assailing the common order [dated]21.03.2022 [passed ]by the Income Tax [Appellate Tribunal,] \ Hyderabad (tr rir:flr rir:flr [[I-e ]]lerred toto Hyderabad llench A,Hyderabad (tr rir:flr rir:flr [[I-e ]]lerred totoherejnerfter a:; ['Tribunal') ]disposing of the [fol,o'r'ir-rg ][appeals]correspond rS; trr Lhe relevant assessmen t .!'e:us I 4. Learned Senior [Counsel ][for the ][appellant ][has]the [following questions as ][substantial ][questions of]proposed law: \ 1. Whether [on the facts and ][in ][the ][circumstances ][of ][the ][case']the Tribunal [is ][correct ][in ][upholding ][the ][jurisdiction ][of ][the]assessing [olficer ][in ][initiating ][reassessment ][under ][Section]147 of the Act [overlooking ][the ][contention ][of ][the ][appellant]that the frrst [proviso ][to ][Section 147 ][of ][the Act ][is ][not]applicable [since there ][is full ][and true ][disclosure ][of ][all]materia-l facts [necessary ][for ][assessrirent?] 2. Whether [the ][Tribunal ][misdirected ][itself ][in ][dealing ][with ][a]contention [based ][on Section ][153-A ][read ][with ][Section ][153-]C of the [Act ][as ][i[ ][the ][reassessment ][is ][challenged ][based ][on]contention [based ][on Section ][153-A ][read ][with ][Section ][153-]C of the [Act ][as ][i[ ][the ][reassessment ][is ][challenged ][based ][on] t11. . ri te larl rccort'r'crl irl Lhc trme of r,r'irr r:h t I :r grouyrt:tltrt rtl ? l. ['.\'lrr:tl-r:r ]thc'l'r'ilrunal [rilcd to apprcciatc hat t]r r r('irsorrng11i|crr [n ][appcal ][of ][Indur ][Developers and ][Agen,:i,:'s p'rivate]Limitr d (t'IA No.672l IJvd/2O2O dated ! l.ai.202 2) lbrmcdllrc b:r;i:, frrr decision in this apperJ and hcnce, i cannot ber:onstr red as a concessjon by a group entiry?11i|crr [n ][appcal ][of ][Indur ][Developers and ][Agen,:i,:'s p'rivate]Limitr d (t'IA No.672l IJvd/2O2O dated ! l.ai.202 2) lbrmcdllrc b:r;i:, frrr decision in this apperJ and hcnce, i cannot ber:onstr red as a concessjon by a group entiry? 4. \Vhr:th:r the Tribunal was justificd in rem rr.r<lin1; rhc natterl<tr dt' ntuo cxamination to verify whethcr t he t rrr, ru{ngs:urd i: fr ances made by the appellant c()nt:L i ll ltere sts.1ipul,, ti<,n or not whcn it is clearly rrdrnLt ,::l Ly the:qrpr:lli nr in the assessment proceedings that : )rr( [,\\'in ]gsLrad irr er cst stipulation while therc was no sucL s i1;r latiotrfrr ad', l: ces given to sistcr conccrns?l<tr dt' ntuo cxamination to verify whethcr t he t rrr, ru{ngs:urd i: fr ances made by the appellant c()nt:L i ll ltere sts.1ipul,, ti<,n or not whcn it is clearly rrdrnLt ,::l Ly the:qrpr:lli nr in the assessment proceedings that : )rr( [,\\'in ]gsLrad irr er cst stipulation while therc was no sucL s i1;r latiotrfrr ad', l: ces given to sistcr conccrns? 5. 'J'i l.rctl- er the remand direction of thc T*ibunz I rs [.r,hollv]unne esisary when, for the purpose of l-icctirrrr .17 cf the,,\cl, lhe rterest on borrowings is a rev nlre ,.i )cnditurcantl is admissible for deduction irrespcctive (,l th3 factwhet: er the advances made out of such borrorv rrils yieldedrntor(: lt thercon?unne esisary when, for the purpose of l-icctirrrr .17 cf the,,\cl, lhe rterest on borrowings is a rev nlre ,.i )cnditurcantl is admissible for deduction irrespcctive (,l th3 factwhet: er the advances made out of such borrorv rrils yieldedrntor(: lt thercon? 6. V/heth, r it is within the power of the Tribuni{ lc un([o therr:liel' 61 ['a:rted ]by the CIT(A) when tl e Del)artm€ lr hz.s notc"roscrL tc challenge the order of the CIT(A) eithe. ll-rrough as,rparal e irpl;ea1 or through cross objections?rr:liel' 61 ['a:rted ]by the CIT(A) when tl e Del)artm€ lr hz.s notc"roscrL tc challenge the order of the CIT(A) eithe. ll-rrough as,rparal e irpl;ea1 or through cross objections? 6. V/heth, r it is within the power of the Tribuni{ lc un([o therr:liel' 61 ['a:rted ]by the CIT(A) when tl e Del)artm€ lr hz.s notc"roscrL tc challenge the order of the CIT(A) eithe. ll-rrough as,rparal e irpl;ea1 or through cross objections?rr:liel' 61 ['a:rted ]by the CIT(A) when tl e Del)artm€ lr hz.s notc"roscrL tc challenge the order of the CIT(A) eithe. ll-rrough as,rparal e irpl;ea1 or through cross objections? 5. Ll p(,n going through the common orrlt,r passed by the Tritrunal and as agreed to by learned corL-rsel for the -r a-/ HCJ &, NTRJL'l'.'t.A. Nos.2 59 of 2022 & balch parties, the appeals are taken [up ][for final ][disposal ][at ][the]stage of admission hearing [itself.] 6. In one bunch of appeals, the sole [ground ][raised ][by]the assessees before [the ][Tribunal ][was ][disallowance ][of ][interest]expenditure under [Section 36(1)(iii) ][of the ][Act ][made ][by ][the]assessing ofhcer and [partly ]affirmed [by ][the ][lirst ][appellate]authority. As a matter of [fact, ][first ][appellate ][authority ][had]granted limited relief to the assessees. [For ][the balance relief,]appeals were filed by the assessees [before ][the ][Tribunal.] In another another batch of appeals, we frnd that of appeals, we frnd that appeals, we frnd that we frnd that frnd that that [[the]] 7 . In another another batch of appeals, we frnd that of appeals, we frnd that appeals, we frnd that we frnd that frnd that that [[the]]ground urged before the Tribunal [was ]validity [of reopening of]assessment proceedings under [Section ][147 of ][the ][Act.] 8. However, we find from the order [dated ][21.03.2022]that instead of adjudicating on [the ][grounds raised ][by ][the]assessees before the Tribunal, Tribunal [had ][remanded ][the]appeals to the file of [the ][assessing ][officer. ][In ][paragraph 46 ][of]the common order, Tribunal has held [that ][assessing officer]has to examine the assessees' fund [position as well ][as ][the] clin<:hing i, stre as to whether the corresponding lrorroi,r,rngsclaimeci to h.rve been carrying no inter( st inrr rlving plottedland bute-s. afresh and in light of all th: evidence onu,holesome )ersis only 9. 'Vr: rre afraid Tribunal was requjre,l to rdjudicate on thl g:..lttnds which \\rere urged befo;-,: it by theassessr:es/i: ppellants. Remanding the marter irr its :ntiretv tothe assessr rg officer has caused serious pr: jrrdicc to the:rppellants r r as much as even those reliefs vrtL r h ltave lteengranl.e(l by tlre first appellate authority u ou lcl now st,andnullillc,l in ,zi'--'a' of the Tribunal's direction to t,te assessingofficer 1o re- lr- the whole exercise in its entiretv. 1(1. [\/ ][/e ]nlay also mention that no cross,appeals werefiled by the rr:venue against the order of the lirst appellateauthority g'anting substantial relief to thr: a:sessees/appellan ts. 11. ['l'rzrt ]being the position, we set asi<lr r.he common order crf ttr: Tribunal dated 21.O3.2022 ar<1 direct the - \I I ICJ & NTRJI.T.T.A.Nos.259 of 2022 & batch Tribunal to hear the appeals before it on the limited groundsurge