GHANTA SRINIVAS,GUNTUR vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, GUNTUR, GUNTUR

ITA 173/VIZ/2026Status: DisposedITAT Visakhapatnam21 August 2026AY 2022-2339 pages
AI SummaryAllowed

What did the Tribunal hold?

The Tribunal held that the penalty under section 271AAD was not leviable as it was intended for different circumstances. Furthermore, the assessment order itself was found to be invalid due to procedural irregularities in its initiation after a search.

What were the facts?

Following a search operation where substantial cash was found, the assessee, a doctor, offered additional income for two assessment years. The Assessing Officer (AO) completed the assessment without additions but initiated penalty proceedings under sections 270A and 271AAD.

What were the issues?

The primary issues were the validity of penalty proceedings under section 271AAD and the validity of the assessment order passed without following the prescribed procedure after a search.

Which sections of the Income-tax Act were involved?

Section 132,Section 143(3),Section 148,Section 270A,Section 271AAD,Section 274

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, VISAKHAPATNAM BENCH, VISAKHAPATNAM

Before: SHRI VIJAY PAL RAO, HON’BLE & SHRI MANJUNATHA G, HON’BLE

For Respondent: Shri D Kiran, CIT(DR)

PER MANJUNATHA G, AM: These appeals are filed by the Assessee against different orders of Learned Commissioner of Income Tax (Appeals)-Visakhapatnam-3 [hereinafter in short “Ld. CIT(A)”] vide DIN: ITBA/APL/S/250/2025-26/1083494643(1) dated 09.12.2025 & DIN: ITBA/APL/S/250/2025-26/1083613962(1) dated 12.12.20252025 for the A.Y. 2022-23. I

The order continues below.

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