आयकर अपील(cid:547)य अ(cid:876)धकरण, हैदराबाद पीठ IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘B’ Bench, Hyderabad BEFORE SHRI VIJAY PAL RAO, VICE PRESIDENT AND SHRI MANJUNATHA G. ACCOUNTANT MEMBER आ.अपी.सं /ITA No.150/Hyd./2022 Assessment Year 2013-2014 Imtiaz Farooqi The DCIT, Secunderabad–500 015. Central Circle-1(3), Telangana. Hyderabad.

vs.

PAN AADPF1807D Telangana.

(Appellant) (Respondent)

आ.अपी.सं /ITA No.237/Hyd./2022 Assessment Year 2013-2014 The ACIT, Imtiaz Farooqi Central Circle-1(3), Secunderabad – 500 015.

Hyderabad. Telangana.

vs.

Telangana. PAN AADPF1807D (Appellant) (Respondent)

For Assessee : Sri P Murali Mohan Rao, CA For Revenue : Dr. Sachin Kumar, Sr. AR Date of Hearing : 19.02.2026 Date of Pronouncement : 25.03.2026 आदेश/ORDER PER VIJAY PAL RAO, VICE PRESIDENT :

These cross appeals by the Assessee and Revenue are directed against the Order dated 04.03.2022 of the learned CIT(A)-11, Hyderabad, for the assessment year 2013-

2014.

ITA.No.150/Hyd./2022 – A.Y. 2013-2014:

2. The assessee has raised the following grounds of appeal :

1. “On the facts and in the circumstances of the case the appellate order passed by the CIT(A) is erroneous both on facts and in law to the extent