आयकर अपीलीय अिधकरण, हैदराबाद पीठ IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘A’ Bench, Hyderabad Before Shri Manjunatha G., Accountant Member and Shri Ravish Sood, Judicial Member आ.अपी.सं /ITA No.917/Hyd/2024 (िनधा१रण वष१/Assessment Year:2020-21)

Shakti Hormann Private Vs. DCIT, Limited, Circle-3(1), Hyderabad. Hyderabad.

PAN: AADCS4024Q (Appellant) (Respondent)

िनधा१ौरती (cid:554)ारा/Assessee by: Shri P. Murali Mohan Rao, CA राज(cid:830) व (cid:554)ारा/Revenue by: Ms. U. Mini Chandran, CIT-DR सुनवाई की तारीख/Date of Hearing: 15/10/2025 घोषणा की तारीख/Date of 19/12/2025 Pronouncement:

आदेश / ORDER PER. RAVISH SOOD, J.M:

The present appeal filed by the assessee company is directed against the final assessment order passed by the Assessing Officer (for short, “A.O.”) under Section 143(3) r.w.s 144C(13) r.w.s 144B of the Income Tax Act, 1961 (for short, “the Act”) dated 25/07/2024 for the Assessment Year (AY) 2020-21. The assessee company has assailed the impugned order passed by the CIT(A) on the following grounds of appeal before us:

1. On the facts and in the circumstances of the case, the final Assessment order passed u/s 143(3) r.w.s. 144C(13) of the Act dated 25.07.2024 by the AO