Andhra Pradesh and Telangana in Srinivasa Reddy Reddeppagiri v. JCIT

332 CTR 614Reported decision#15707 most cited
6

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2024 to 2025.

Sections most often in play

Section 271DSection 271ESection 143(3)Section 269SS

Issues it is cited on

section 271esection 269ssection 269sssection 271dsection 269section 132(4a)reasoned ordersection 153dlevy of penaltysection 271(1)section 26section 153c

Judgments citing Andhra Pradesh and Telangana in Srinivasa Reddy Reddeppagiri v. JCIT

SHIVALIK VIHAR SITES PVT. LTD,PUNJAB vs. JOINT COMMISSIONER OF INCOME TAX, CHANDIGARH

In the result, the appeal stand allowed

ITA 1195/CHANDI/2024[2017-18]Status: DisposedITAT Chandigarh13 Oct 2025AY 2017-18

Bench: Hon’Ble Shri Rajpal Yadav & Hon’Ble Shri Manoj Kumar Aggarwal, Am आयकर अपील सं. / Ita No.1195/Chandi/2024 (िनधा"रण वष" / Assessment Year: 2017-18) Shivalik Vihar Sites Pvt. Ltd. Jcit Flat No. 101, Ff Sector-17, बनाम/ Vs. Shivalik Apartments, Kharar Chandigarh-160017 Mohali, Punjab-140603 "ायीलेखासं./जीआइआरसं./Pan/Gir No. Aahcs-5424-N (अपीलाथ"/Appellant) : (""थ" / Respondent) अपीलाथ"कीओरसे/ Appellant By : Shri Nitin Bhasin (Advocate) & Shri Ashutosh Vaid (Advocate)- Ld. Ars ""थ"कीओरसे/Respondent By : Dr. Ranjit Kaur (Addl. Cit) – Ld. Sr. Dr

For Appellant: Shri Nitin Bhasin (Advocate) &For Respondent: Dr. Ranjit Kaur (Addl. CIT) – Ld. Sr. DR
Section 143(3)Section 269SSection 271DSection 271E

…1 IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, CHANDIGARH PHYSICAL HEARING BEFORE HON’BLE SHRI RAJPAL YADAV, VICE PRESIDENT AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM आयकर अपील सं. / ITA No.1195/CHANDI/2024 (िनधा"रण वष" / Assessment Year: 2017-18) Shivalik Vihar Sites Pvt. Ltd. JCIT Flat No. 101, FF Sector-17, बनाम/ Vs. Shivalik Apartments, Kharar Chandigarh-160017 Mohali, Punjab-140603 "ायीलेखासं./जीआइआरसं./PAN/GIR No. AAHCS-5424-N (अपीलाथ"/Appellant) : (""थ" / Respondent) अपीलाथ"कीओरसे/ Appellant by : Shri Nitin Bhasin (Advocate) & Shri Ashutosh Vaid (Advocate)- Ld. ARs ""थ"कीओरसे/Respondent by : Dr. Ranji…

KANHIAYA LAL SAIN,JAIPUR vs. JCIT RANGE-7 JAIPUR, JAIPUR

In the result, the Appeals of the appellant stands allowed with no orders as to costs

ITA 1022/JPR/2024[2010-11]Status: DisposedITAT Jaipur25 Sept 2024AY 2010-11

Bench: SHRI SANDEEP GOSAIN (Judicial Member)

For Appellant: Shri Shrawan Kumar Gupta, AdvFor Respondent: Mrs. Monisha Choudhary, Addl. CIT-DR
Section 271Section 271DSection 271E

…271D of the Act. And in the present case the ld. AO has not initiated the penalty in the assessment order what to talk of the satisfaction. Kindly also refer the decision of the Honble Telangana High Court in the case of Srinivasa Reddy Reddeppagari v/s JICT 332 CTR 614(Tel.) dt. 26.12.2022. In the case of K. S. CHAWLA & SONS (HUF) & ORS. vs. JCIT & ORS. (2019) 56 CCH 0447 DelTrib It has been held “34. On a perusal of the assessment order in the quantum proceedings, the order of the first appellate authority deciding the quantum additions and also the order of the JCIT levying penalty u/s 271D of the Act, we fin…

DCIT, CENTRALCIRCLE-2(2), CHENNAI vs. SURENDRA REDDY CHIRLA, CHENNAI

In the result, all the appeals stand dismissed

ITA 792/CHNY/2023[2019-20]Status: DisposedITAT Chennai20 Feb 2024AY 2019-20

Bench: Hon’Ble Shri Mahavir Singh, Vp & Hon’Ble Shri Manoj Kumar Aggarwal, Am आयकरअपील सं./ Ita No.789/Chny/2023 (िनधा*रण वष* / Assessment Year: 2016-17) & आयकरअपील सं./ Ita No.790/Chny/2023 (िनधा*रण वष* / Assessment Year: 2017-18) & आयकरअपील सं./ Ita No.791/Chny/2023 (िनधा*रण वष* / Assessment Year: 2019-20) & आयकरअपील सं./ Ita No.792/Chny/2023 (िनधा*रण वष* / Assessment Year: 2019-20) Dcit Shri Surendra Reddy Chirla बनाम Central Circle-2(2) No.4, Ii Cross Street, Chennai-34. Sterling Road, Nungambakkam, / Vs. Chennai-600 034. "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aagpr-3181-D (अपीलाथ"/Appellant) : (" थ" / Respondent) अपीलाथ"कीओरसे/ Appellant By : Shri V.Nandakumar (Cit)-Ld.Dr " थ"कीओरसे/Respondent By : Shri D.Anand (Advocate)-Ld.Ar सुनवाईकीतारीख/Date Of Hearing : 29-11-2023 घोषणाकीतारीख /Date Of Pronouncement : 20-02-2024

For Appellant: Shri V.Nandakumar (CIT)-Ld.DRFor Respondent: Shri D.Anand (Advocate)-Ld.AR
Section 269SSection 271(1)Section 271DSection 271E

…आयकर अपीलीय अिधकरण “बी” "ायपीठ चे"ई म"। IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, CHENNAI माननीय "ी महावीर िसंह, उपा ! एवं माननीय "ी मनोज कुमार अ&वाल ,लेखा सद) के सम!। BEFORE HON’BLE SHRI MAHAVIR SINGH, VP AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM आयकरअपील सं./ ITA No.789/Chny/2023 (िनधा*रण वष* / Assessment Year: 2016-17) & आयकरअपील सं./ ITA No.790/Chny/2023 (िनधा*रण वष* / Assessment Year: 2017-18) & आयकरअपील सं./ ITA No.791/Chny/2023 (िनधा*रण वष* / Assessment Year: 2019-20) & आयकरअपील सं./ ITA No.792/Chny/2023 (िनधा*रण वष* / Assessment Year: 2019-20) DCIT Shri Surendra Reddy Chirla बनाम Central Circle-2(2)…

DCIT, CENTRALCIRCLE-2(2), CHENNAI vs. SURENDRA REDDY CHIRLA, CHENNAI

In the result, all the appeals stand dismissed

ITA 791/CHNY/2023[2019-20]Status: DisposedITAT Chennai20 Feb 2024AY 2019-20

Bench: Hon’Ble Shri Mahavir Singh, Vp & Hon’Ble Shri Manoj Kumar Aggarwal, Am आयकरअपील सं./ Ita No.789/Chny/2023 (िनधा*रण वष* / Assessment Year: 2016-17) & आयकरअपील सं./ Ita No.790/Chny/2023 (िनधा*रण वष* / Assessment Year: 2017-18) & आयकरअपील सं./ Ita No.791/Chny/2023 (िनधा*रण वष* / Assessment Year: 2019-20) & आयकरअपील सं./ Ita No.792/Chny/2023 (िनधा*रण वष* / Assessment Year: 2019-20) Dcit Shri Surendra Reddy Chirla बनाम Central Circle-2(2) No.4, Ii Cross Street, Chennai-34. Sterling Road, Nungambakkam, / Vs. Chennai-600 034. "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aagpr-3181-D (अपीलाथ"/Appellant) : (" थ" / Respondent) अपीलाथ"कीओरसे/ Appellant By : Shri V.Nandakumar (Cit)-Ld.Dr " थ"कीओरसे/Respondent By : Shri D.Anand (Advocate)-Ld.Ar सुनवाईकीतारीख/Date Of Hearing : 29-11-2023 घोषणाकीतारीख /Date Of Pronouncement : 20-02-2024

For Appellant: Shri V.Nandakumar (CIT)-Ld.DRFor Respondent: Shri D.Anand (Advocate)-Ld.AR
Section 269SSection 271(1)Section 271DSection 271E

…आयकर अपीलीय अिधकरण “बी” "ायपीठ चे"ई म"। IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, CHENNAI माननीय "ी महावीर िसंह, उपा ! एवं माननीय "ी मनोज कुमार अ&वाल ,लेखा सद) के सम!। BEFORE HON’BLE SHRI MAHAVIR SINGH, VP AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM आयकरअपील सं./ ITA No.789/Chny/2023 (िनधा*रण वष* / Assessment Year: 2016-17) & आयकरअपील सं./ ITA No.790/Chny/2023 (िनधा*रण वष* / Assessment Year: 2017-18) & आयकरअपील सं./ ITA No.791/Chny/2023 (िनधा*रण वष* / Assessment Year: 2019-20) & आयकरअपील सं./ ITA No.792/Chny/2023 (िनधा*रण वष* / Assessment Year: 2019-20) DCIT Shri Surendra Reddy Chirla बनाम Central Circle-2(2)…

DCIT, CENTRALCIRCLE-2(2), CHENNAI vs. SURENDRA REDDY CHIRLA, CHENNAI

In the result, all the appeals stand dismissed

ITA 790/CHNY/2023[2017-18]Status: DisposedITAT Chennai20 Feb 2024AY 2017-18

Bench: Hon’Ble Shri Mahavir Singh, Vp & Hon’Ble Shri Manoj Kumar Aggarwal, Am आयकरअपील सं./ Ita No.789/Chny/2023 (िनधा*रण वष* / Assessment Year: 2016-17) & आयकरअपील सं./ Ita No.790/Chny/2023 (िनधा*रण वष* / Assessment Year: 2017-18) & आयकरअपील सं./ Ita No.791/Chny/2023 (िनधा*रण वष* / Assessment Year: 2019-20) & आयकरअपील सं./ Ita No.792/Chny/2023 (िनधा*रण वष* / Assessment Year: 2019-20) Dcit Shri Surendra Reddy Chirla बनाम Central Circle-2(2) No.4, Ii Cross Street, Chennai-34. Sterling Road, Nungambakkam, / Vs. Chennai-600 034. "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aagpr-3181-D (अपीलाथ"/Appellant) : (" थ" / Respondent) अपीलाथ"कीओरसे/ Appellant By : Shri V.Nandakumar (Cit)-Ld.Dr " थ"कीओरसे/Respondent By : Shri D.Anand (Advocate)-Ld.Ar सुनवाईकीतारीख/Date Of Hearing : 29-11-2023 घोषणाकीतारीख /Date Of Pronouncement : 20-02-2024

For Appellant: Shri V.Nandakumar (CIT)-Ld.DRFor Respondent: Shri D.Anand (Advocate)-Ld.AR
Section 269SSection 271(1)Section 271DSection 271E

…आयकर अपीलीय अिधकरण “बी” "ायपीठ चे"ई म"। IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, CHENNAI माननीय "ी महावीर िसंह, उपा ! एवं माननीय "ी मनोज कुमार अ&वाल ,लेखा सद) के सम!। BEFORE HON’BLE SHRI MAHAVIR SINGH, VP AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM आयकरअपील सं./ ITA No.789/Chny/2023 (िनधा*रण वष* / Assessment Year: 2016-17) & आयकरअपील सं./ ITA No.790/Chny/2023 (िनधा*रण वष* / Assessment Year: 2017-18) & आयकरअपील सं./ ITA No.791/Chny/2023 (िनधा*रण वष* / Assessment Year: 2019-20) & आयकरअपील सं./ ITA No.792/Chny/2023 (िनधा*रण वष* / Assessment Year: 2019-20) DCIT Shri Surendra Reddy Chirla बनाम Central Circle-2(2)…

DCIT, CENTRALCIRCLE-2(2), CHENNAI vs. SURENDRA REDDY CHIRLA, CHENNAI

In the result, all the appeals stand dismissed

ITA 789/CHNY/2023[2016-17]Status: DisposedITAT Chennai20 Feb 2024AY 2016-17

Bench: Hon’Ble Shri Mahavir Singh, Vp & Hon’Ble Shri Manoj Kumar Aggarwal, Am आयकरअपील सं./ Ita No.789/Chny/2023 (िनधा*रण वष* / Assessment Year: 2016-17) & आयकरअपील सं./ Ita No.790/Chny/2023 (िनधा*रण वष* / Assessment Year: 2017-18) & आयकरअपील सं./ Ita No.791/Chny/2023 (िनधा*रण वष* / Assessment Year: 2019-20) & आयकरअपील सं./ Ita No.792/Chny/2023 (िनधा*रण वष* / Assessment Year: 2019-20) Dcit Shri Surendra Reddy Chirla बनाम Central Circle-2(2) No.4, Ii Cross Street, Chennai-34. Sterling Road, Nungambakkam, / Vs. Chennai-600 034. "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aagpr-3181-D (अपीलाथ"/Appellant) : (" थ" / Respondent) अपीलाथ"कीओरसे/ Appellant By : Shri V.Nandakumar (Cit)-Ld.Dr " थ"कीओरसे/Respondent By : Shri D.Anand (Advocate)-Ld.Ar सुनवाईकीतारीख/Date Of Hearing : 29-11-2023 घोषणाकीतारीख /Date Of Pronouncement : 20-02-2024

For Appellant: Shri V.Nandakumar (CIT)-Ld.DRFor Respondent: Shri D.Anand (Advocate)-Ld.AR
Section 269SSection 271(1)Section 271DSection 271E

…आयकर अपीलीय अिधकरण “बी” "ायपीठ चे"ई म"। IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, CHENNAI माननीय "ी महावीर िसंह, उपा ! एवं माननीय "ी मनोज कुमार अ&वाल ,लेखा सद) के सम!। BEFORE HON’BLE SHRI MAHAVIR SINGH, VP AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM आयकरअपील सं./ ITA No.789/Chny/2023 (िनधा*रण वष* / Assessment Year: 2016-17) & आयकरअपील सं./ ITA No.790/Chny/2023 (िनधा*रण वष* / Assessment Year: 2017-18) & आयकरअपील सं./ ITA No.791/Chny/2023 (िनधा*रण वष* / Assessment Year: 2019-20) & आयकरअपील सं./ ITA No.792/Chny/2023 (िनधा*रण वष* / Assessment Year: 2019-20) DCIT Shri Surendra Reddy Chirla बनाम Central Circle-2(2)…

Andhra Pradesh and Telangana in Srinivasa Reddy Reddeppagiri v. JCIT (332 CTR 614) — Cited in 6 Judgments | BharatTax