MANJU VANI CHIGURUPATI,VIJAYAWADA vs. ACIT, CIRCLE-2(1), VIJAYAWADA

ITA 687/VIZ/2025Status: DisposedITAT Visakhapatnam17 July 2026AY 2017-184 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal held that the penalty must be re-quantified based on the revised tax liability determined by the Tribunal in the quantum appeal. The Assessing Officer was directed to re-calculate the penalty accordingly.

What were the facts?

The Assessing Officer imposed a penalty under Section 271AAC(1) based on a tax liability determined at 60% under Section 115BBE. The assessee's quantum appeal resulted in the tax liability being scaled down to 30% by the Tribunal.

What were the issues?

Whether the penalty under Section 271AAC(1) should be re-quantified when the underlying tax liability has been reduced by a higher appellate authority. The correctness of the penalty computation based on a tax rate that was subsequently revised.

Which sections of the Income-tax Act were involved?

Section 271AAC(1),Section 115BBE,Section 69A,Section 143(3)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, VISAKHAPATNAM BENCH, VISAKHAPATNAM

Before: SHRI RAVISH SOOD, HON’BLE & SHRI OMKARESHWAR CHIDARA, HON’BLE

PER RAVISH SOOD, JM: The present appeal filed by the assessee is directed against the order of the Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi (for short, “CIT(A)”), dated 30/09/2025, which in turn arises from the order passed by the Assessing Officer (for short, “AO”) under section 271AAC(1) of the Income Tax Act, 1961 (for short, “the Act”), dated 24/06/2025. The assessee has assailed the impugned order of the

The order continues below.

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