75 (SC) Grandhi Sri Venkata Amarendra v. JCIT

172 Taxmann.com 54High Court2025#10267 most cited

What is 75 (SC) Grandhi Sri Venkata Amarendra v. JCIT authority for?

The date on which the Assessing Officer writes to the Additional/Joint CIT regarding a violation attracting penalty under section 271D is to be reckoned as the date on which action for imposition of penalty was initiated, particularly in the absence of assessment orders for relevant assessment years.

10

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2025 to 2026.

Also referred to as

Grandhi Sri Venkata Amarendra v. JCIT · section 269SS · section 271D · initiation of penalty · date of letter · absence of assessment order

Sections most often in play

Section 271DSection 269SSSection 271ESection 275(1)(c)Section 132Section 143(3)Section 269TSection 271(1)(c)

Issues it is cited on

section 275(1)(a)section 275(1)(c)penalty under section 271dpenalty under section 271esection 245hsection 275(1)section 275section 271esection 269sssection 271dsection 269section 269t

Judgments citing 75 (SC) Grandhi Sri Venkata Amarendra v. JCIT

Vimal Todi, Indore vs. Additional Commissioner of Income Tax, Indore

Appeal is allowed

ITA 188/IND/2024[2012-13]Status: DisposedITAT Indore06 Mar 2026AY 2012-13

Bench: Shri B.M. Biyani & Shri Paresh M Joshishri Vimal Todi, Additional Commissioner बनाम/ 501, Darshan Residency, Of Income-Tax, Vs. 104-105, Anand Bazar, Indore Indore

Section 132Section 254(2)Section 271DSection 275Section 275(1)(c)

…आयकरअपीलीयअिधकरण, इंदौर"ायपीठ, इंदौर IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE SHRI B.M. BIYANI, ACCOUNTANT MEMBER AND SHRI PARESH M JOSHI, JUDICIAL MEMBER Shri Vimal Todi, Additional Commissioner बनाम/ 501, Darshan Residency, of Income-tax, Vs. 104-105, Anand Bazar, Indore Indore (Assessee/Appellant) (Revenue/Respondent) PAN: AFYPT0164P Assessee by Shri Venus Rawka, CA & AR Revenue by Shri Ashish Porwal, Sr. DR Date of Hearing 09.02.2026 Date of Pronouncement 06.03.2026 आदेश/ O R D E R Per B.M. Biyani, AM: Feeling aggrieved by order of first-appeal dated 29.12.2023 passed by learned Co…

DCIT Central Circle 1 Delhi, Delhi vs. Sahara India Financial Corporation Ltd, Lucknow

ITA 4679/DEL/2025[2010-11]Status: DisposedITAT Delhi21 Jan 2026AY 2010-11
Section 142Section 250Section 269SSection 271D

…ITA No.4679/Del/2025 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH "B"NEW DELHI BEFORE SHRI MAHAVIR SINGH, HON'BLE VICE PRESIDENT AND SHRI SANJAY AWASTHI, ACCOUNTANT MEMBER आ.अ.सं/.I.T.A No.4679/Del/2025 निर्धारणवर्ष/Assessment Year: 2010-11 DCIT, Central Circle-1, E-2, Block ARA Centre, Jhandewalan Extn., New Delhi. vs. SAHARA INDIA FINANCIAL CORPORATION LTD. 1, Sahara India Bhawan, Kapoorthala Complex, Lucknow, Uttar Pradesh. PAN No.AADCS8698C अपीलार्थी Appellant प्रत्यर्थी/Respondent Assessee by Shri Ajay Vohra, Sr. Advocate Shri Aditya Vohra, Advocate Shri Arpit Goyal, CA and Ms. Aakriti Bansal, CA Revenue…

Mr. B. Anand Babu, Coimbatore vs. DCIT, CC-3, Coimbatore

In the result, all the penalty appeals are allowed

ITA 2087/CHNY/2025[2019-20]Status: DisposedITAT Chennai22 Dec 2025AY 2019-20

Bench: Shri Aby T. Varkey & Shri S.R.Raghunatha

Section 132Section 132(4)Section 269SSection 271D

…आयकर अपीलीय अिधकरण, ’सी’ "यायपीठ, चे"ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH: CHENNAI "ी एबी टी. वक", "ाियक सद" एवं "ी एस. आर. रघुनाथा, लेखा सद" के सम" BEFORE SHRI ABY T. VARKEY, JUDICIAL MEMBER AND SHRI S.R.RAGHUNATHA, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.2085, 2086 & 2087/Chny/2025 िनधा"रण वष"/Assessment Years: 2016-17, 2017-18 & 2019-20 v. Mr.B. Anand Babu, The DCIT, 225A, Sambal Thottam, Central Circle-3, Samichettipalayam, Coimbatore. Coimbatore-641 047. [PAN: AHNPB 9506 A] (अपीलाथ"/Appellant) (""यथ"/Respondent) : अपीलाथ" क" ओर से/ Appellant by Mr.A.G. Sathyanarayana, Advocate & Mr. Shrenik Ch…

B. Anand Babu, Coimbatore vs. DCIT, CC-3, Coimbatore

ITA 2086/CHNY/2025[2017-18]Status: DisposedITAT Chennai22 Dec 2025AY 2017-18
For Appellant: Mr.A.G. SathyanarayanaFor Respondent: Ms.R. Anitha, Addl.CIT
Section 132Section 132(4)Section 269SSection 271D

…आयकर अपीलीय अधिकरण, 'सी' न्यायपीठ, चेन्नई। IN THE INCOME TAX APPELLATE TRIBUNAL 'C' BENCH: CHENNΑΙ श्री एबी टी. वर्की, न्यायिक सदस्य एवं श्री एस. आर. रघुनाथा, लेखा सदस्य के समक्ष BEFORE SHRI ABY T. VARKEY, JUDICIAL MEMBER AND SHRI S.R.RAGHUNATHA, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.2085, 2086 & 2087/Chny/2025 निर्धारण वर्ष/Assessment Years: 2016-17, 2017-18 & 2019-20 Mr.B. Anand Babu, v. The DCIT, 225A, Sambal Thottam, Central Circle-3, Samichettipalayam, Coimbatore. Coimbatore-641 047. [PAN: AHNPB 9506 A] (अपीलार्थी/Appellant) (प्रत्यर्थी/Respondent) अपीलार्थी की ओर से/ Appellant by : Mr.A.G. Sathyanarayana,…

B. Anand Babu, Coimbatore vs. DCIT, Central Circle-3, Coimbatore

In the result, all the penalty appeals are allowed

ITA 2085/CHNY/2025[2016-17]Status: DisposedITAT Chennai22 Dec 2025AY 2016-17

Bench: Shri Aby T. Varkey & Shri S.R.Raghunatha

Section 132Section 132(4)Section 269SSection 271D

…आयकर अपीलीय अिधकरण, ’सी’ "यायपीठ, चे"ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH: CHENNAI "ी एबी टी. वक", "ाियक सद" एवं "ी एस. आर. रघुनाथा, लेखा सद" के सम" BEFORE SHRI ABY T. VARKEY, JUDICIAL MEMBER AND SHRI S.R.RAGHUNATHA, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.2085, 2086 & 2087/Chny/2025 िनधा"रण वष"/Assessment Years: 2016-17, 2017-18 & 2019-20 v. Mr.B. Anand Babu, The DCIT, 225A, Sambal Thottam, Central Circle-3, Samichettipalayam, Coimbatore. Coimbatore-641 047. [PAN: AHNPB 9506 A] (अपीलाथ"/Appellant) (""यथ"/Respondent) : अपीलाथ" क" ओर से/ Appellant by Mr.A.G. Sathyanarayana, Advocate & Mr. Shrenik Ch…

Dy. Commissioner of Income-Tax, Central Circle-2, Jaipur vs. M/S Gokul Kripa Colonizers & Developers Pvt. Ltd., Jaipur

In the result, the appeals of the revenue stands dismissed, and the

ITA 1170/JPR/2025[2019-20]Status: DisposedITAT Jaipur13 Nov 2025AY 2019-20

Bench: DR. S. SEETHALAKSHMI (Judicial Member)

For Appellant: Shri Vijay Goyal, CA &For Respondent: MS. Alka Gautam, CIT-DR
Section 271DSection 271E

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”B” JAIPUR Mk0 ,l- lhrky{eh U;kf;d lnL; ,oa Jh jkBksM deys'k t;UrHkkbZ] ys[kk lnL; ds le{k BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, vk;dj vihy la-@ITA Nos. 1162, 1164 to 1170, 1174 to 1178/JP/2025 fu/kZkj.k o"kZ@Assessment Year : 2015-16 to 2021-22 cuke Dy. Commissioner of Income Tax, M/s Gokul Kripa Colonizers & Vs. Central Circle-02, Developers Pvt. Ltd. Jaipur Central Circle-03, Jaipur LFkk;hys[kk la-@thvkbZvkj la-@PAN/GIR No.:AAECG8317K vihykFkhZ@Appellant izR;FkhZ@Respondent CO. Nos. 34 to…

Dy. Commissioner of Income-Tax, Central Circle-2, Jaipur vs. M/S Gokul Kripa Colonizers & Developers Pvt. Ltd., Jaipur

In the result, the appeals of the revenue stands dismissed, and the

ITA 1167/JPR/2025[2017-18]Status: DisposedITAT Jaipur13 Nov 2025AY 2017-18

Bench: DR. S. SEETHALAKSHMI (Judicial Member)

For Appellant: Shri Vijay Goyal, CA &For Respondent: MS. Alka Gautam, CIT-DR
Section 271DSection 271E

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”B” JAIPUR Mk0 ,l- lhrky{eh U;kf;d lnL; ,oa Jh jkBksM deys'k t;UrHkkbZ] ys[kk lnL; ds le{k BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, vk;dj vihy la-@ITA Nos. 1162, 1164 to 1170, 1174 to 1178/JP/2025 fu/kZkj.k o"kZ@Assessment Year : 2015-16 to 2021-22 cuke Dy. Commissioner of Income Tax, M/s Gokul Kripa Colonizers & Vs. Central Circle-02, Developers Pvt. Ltd. Jaipur Central Circle-03, Jaipur LFkk;hys[kk la-@thvkbZvkj la-@PAN/GIR No.:AAECG8317K vihykFkhZ@Appellant izR;FkhZ@Respondent CO. Nos. 34 to…

Deputy Commissioner of Income Tax, Central Circle 2(2), Chennai vs. Jayapriya Company, Chennai

ITA 1899/CHNY/2025[2021-22]Status: DisposedITAT Chennai30 Oct 2025AY 2021-22
Section 132Section 269SSection 271D

…आयकर अपीलीय अधिकरण, 'सी' न्यायपीठ, चेन्नई। IN THE INCOME TAX APPELLATE TRIBUNAL 'C' BENCH: CHENNAI श्री एबी टी. वर्की, न्यायिक सदस्य एवं श्री एस. आर. रघुनाथा, लेखा सदस्य के समक्ष BEFORE SHRI ABY T. VARKEY, JUDICIAL MEMBER AND SHRI S.R.RAGHUNATHA, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.1899/Chny/2025 निर्धारण वर्ष/Assessment Year: 2021-22 & Cross-Objection No.65/Chny/2025 निर्धारण वर्ष/Assessment Year: 2021-22 v. Jayapriya Company, No.37, Second Floor, Siva Vishnu Complex, Natesan Street, T. Nagar, Chennai-600 017. [PAN: AAHFJ 0958 M] (प्रत्यर्थी/Respondent/Cross- Objector) Mr. Bipin C.N., CIT & Ms. R. Anita, Addl…

Maleckunnel Philip Varghese, Sambalpur vs. The Deputy Commissioner of Income Tax, Central Circle, Sambalpur

In the result, both appeals of the assessee are allowed

ITA 258/CTK/2025[2017-18]Status: DisposedITAT Cuttack12 Aug 2025AY 2017-18

Bench: Shri George Mathan & Shri Rajesh Kumarआयकर अपील सं/Ita No.256/Ctk/2025 & आयकर अपील सं/Ita No.258/Ctk/2025 (नििाारण वर्ा / Assessment Year : 2017-2018) Maleckunnel Philip Varghese Vs Dcit, Central Circle, Sambalpur At/Po/Ps: Ainthapali, Dist : Sambalpur-768004 Pan No. :Abvpv 8418 K (अपीलार्थी /Appellant) .. (प्रत्यर्थी / Respondent) नििााररती की ओर से /Assessee By : Sh P.K.Mishra, Himanshu Jena & Narahari Swain, Ars राजस्व की ओर से /Revenue By : Shri Ashim Kumar Chakraborty, Cit-Dr सुनवाई की तारीख / Date Of Hearing : 12/08/2025 घोषणा की तारीख/Date Of Pronouncement : 12/08/2025

For Appellant: Sh P.K.Mishra, Himanshu Jena &For Respondent: Shri Ashim Kumar Chakraborty, CIT-DR
Section 269SSection 271(1)(c)Section 271DSection 271E

…sआयकर अपीलीय अधिकरण, कटक न्यायपीठ,कटक IN THE INCOME TAX APPELLATE TRIBUNAL CUTTACK BENCH CUTTACK (THROUGH VIRTUAL HEARING) श्री जाजज माथन, न्याययक सदस्य एवं श्री राजेश कुमार, लेखा सदस्य के समक्ष । BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER AND SHRI RAJESH KUMAR, ACCOUNTANT MEMBER आयकर अपील सं/ITA No.256/CTK/2025 AND आयकर अपील सं/ITA No.258/CTK/2025 (नििाारण वर्ा / Assessment Year : 2017-2018) Maleckunnel Philip Varghese Vs DCIT, Central Circle, Sambalpur AT/PO/PS: Ainthapali, Dist : Sambalpur-768004 PAN No. :ABVPV 8418 K (अपीलार्थी /Appellant) .. (प्रत्यर्थी / Respondent) नििााररती की ओर से /Assessee by : Sh P.K…

Maleckunnel Philip Varghese, Sambalpur vs. The Deputy Commissioner of Income Tax, Central Circle, Sambalpur

In the result, both appeals of the assessee are allowed

ITA 256/CTK/2025[2017-18]Status: DisposedITAT Cuttack12 Aug 2025AY 2017-18

Bench: Shri George Mathan & Shri Rajesh Kumarआयकर अपील सं/Ita No.256/Ctk/2025 & आयकर अपील सं/Ita No.258/Ctk/2025 (नििाारण वर्ा / Assessment Year : 2017-2018) Maleckunnel Philip Varghese Vs Dcit, Central Circle, Sambalpur At/Po/Ps: Ainthapali, Dist : Sambalpur-768004 Pan No. :Abvpv 8418 K (अपीलार्थी /Appellant) .. (प्रत्यर्थी / Respondent) नििााररती की ओर से /Assessee By : Sh P.K.Mishra, Himanshu Jena & Narahari Swain, Ars राजस्व की ओर से /Revenue By : Shri Ashim Kumar Chakraborty, Cit-Dr सुनवाई की तारीख / Date Of Hearing : 12/08/2025 घोषणा की तारीख/Date Of Pronouncement : 12/08/2025

For Appellant: Sh P.K.Mishra, Himanshu Jena &For Respondent: Shri Ashim Kumar Chakraborty, CIT-DR
Section 269SSection 271(1)(c)Section 271DSection 271E

…sआयकर अपीलीय अधिकरण, कटक न्यायपीठ,कटक IN THE INCOME TAX APPELLATE TRIBUNAL CUTTACK BENCH CUTTACK (THROUGH VIRTUAL HEARING) श्री जाजज माथन, न्याययक सदस्य एवं श्री राजेश कुमार, लेखा सदस्य के समक्ष । BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER AND SHRI RAJESH KUMAR, ACCOUNTANT MEMBER आयकर अपील सं/ITA No.256/CTK/2025 AND आयकर अपील सं/ITA No.258/CTK/2025 (नििाारण वर्ा / Assessment Year : 2017-2018) Maleckunnel Philip Varghese Vs DCIT, Central Circle, Sambalpur AT/PO/PS: Ainthapali, Dist : Sambalpur-768004 PAN No. :ABVPV 8418 K (अपीलार्थी /Appellant) .. (प्रत्यर्थी / Respondent) नििााररती की ओर से /Assessee by : Sh P.K…

75 (SC) Grandhi Sri Venkata Amarendra v. JCIT (172 Taxmann.com 54) — Cited in 10 Judgments | BharatTax