CIT v. Jai Laxmi Rice Mills Ambala City

64 Taxmann.com 75Supreme Court of India2015#2351 most cited

What is CIT v. Jai Laxmi Rice Mills Ambala City authority for?

For initiating penalty proceedings under Section 271D or 271E, the Assessing Officer must record satisfaction in the assessment order; non-recording of such satisfaction is fatal to the penalty.

49

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2016 to 2026.

Also referred to as

CIT v. Jai Laxmi Rice Mills Ambala City · Jai Laxmi Rice Mills · penalty under section 271D · penalty under section 271E · recording satisfaction for penalty · satisfaction in assessment order · initiation of penalty proceedings · mandatory satisfaction penalty · non-recording of satisfaction fatal · sections 271D and 271E pari materia

Sections most often in play

Section 271DSection 271ESection 269SSSection 143(3)Section 269TSection 271(1)(c)Section 275(1)(c)Section 147

Issues it is cited on

penalty under section 271epenalty under section 271dsection 271esatisfaction for initiation of penaltysection 269tsection 275(1)(c)section 269ssection 275(1)section 275construction pesection 275(1)(a)section 271d

Judgments citing CIT v. Jai Laxmi Rice Mills Ambala City

Deputy Commissioner of Income Tax, Central Circle-1(4), Hyderabad vs. Dsr Infrastructure Private Limited, Hyderabad

In the result, the appeals of Revenue in ITA Nos

ITA 54/HYD/2024[2020-21]Status: DisposedITAT Hyderabad29 Aug 2024AY 2020-21

Bench: Shri Laliet Kumar, Hon’Ble & Shri Madhusudan Sawdiasl.

For Appellant: Shri A.V. Raghuram, Advocate for assessee at Sl.Nos.1 to 3For Respondent: Date of Hearing
Section 127Section 132Section 133ASection 142(1)Section 143(2)Section 143(3)

…ded by the Assessing Officer in the assessment order as to imposition of penalty. It was argued that non-recording of satisfaction is fatal. The decision of the Hon'ble Supreme Court in the case of CIT vs. Jayalakshmi Rice Mills Ambalacity, reported in (2015) 64 Taxmann.com 75 (S.C), was relied upon. Accordingly, the Hon'ble jurisdictional High Court held that provisions of section 271D and 271E are pari materia to each other and the recording of satisfaction is a must. The relevant observation of the Hon'ble High Court reads as under: “13. We have considered the rival submissions made at the bar. 14. Issue raise…

Deputy Commissioner of Income Tax, Central Circle-1(4), Hyderabad vs. Dsr Infrastructure Private Limited, Hyderabad

In the result, the appeals of Revenue in ITA Nos

ITA 53/HYD/2024[2019-20]Status: DisposedITAT Hyderabad29 Aug 2024AY 2019-20

Bench: Shri Laliet Kumar, Hon’Ble & Shri Madhusudan Sawdiasl.

For Appellant: Shri A.V. Raghuram, Advocate for assessee at Sl.Nos.1 to 3For Respondent: Date of Hearing
Section 127Section 132Section 133ASection 142(1)Section 143(2)Section 143(3)

…ded by the Assessing Officer in the assessment order as to imposition of penalty. It was argued that non-recording of satisfaction is fatal. The decision of the Hon'ble Supreme Court in the case of CIT vs. Jayalakshmi Rice Mills Ambalacity, reported in (2015) 64 Taxmann.com 75 (S.C), was relied upon. Accordingly, the Hon'ble jurisdictional High Court held that provisions of section 271D and 271E are pari materia to each other and the recording of satisfaction is a must. The relevant observation of the Hon'ble High Court reads as under: “13. We have considered the rival submissions made at the bar. 14. Issue raise…

D S R Infrastructure Private Limited, Hyderabad vs. DCIT., Central Circle-1(4), Hyderabad

In the result, the appeals of Revenue in ITA Nos

ITA 51/HYD/2024[2020-21]Status: DisposedITAT Hyderabad29 Aug 2024AY 2020-21

Bench: Shri Laliet Kumar, Hon’Ble & Shri Madhusudan Sawdiasl.

For Appellant: Shri A.V. Raghuram, Advocate for assessee at Sl.Nos.1 to 3For Respondent: Date of Hearing
Section 127Section 132Section 133ASection 142(1)Section 143(2)Section 143(3)

…ded by the Assessing Officer in the assessment order as to imposition of penalty. It was argued that non-recording of satisfaction is fatal. The decision of the Hon'ble Supreme Court in the case of CIT vs. Jayalakshmi Rice Mills Ambalacity, reported in (2015) 64 Taxmann.com 75 (S.C), was relied upon. Accordingly, the Hon'ble jurisdictional High Court held that provisions of section 271D and 271E are pari materia to each other and the recording of satisfaction is a must. The relevant observation of the Hon'ble High Court reads as under: “13. We have considered the rival submissions made at the bar. 14. Issue raise…

DCIT., Central Circle-1(4), Hyderabad vs. Dsr Infrastructure Private Limited, Hyderabad

In the result, the appeals of Revenue in ITA Nos

ITA 50/HYD/2024[2019-20]Status: DisposedITAT Hyderabad29 Aug 2024AY 2019-20

Bench: Shri Laliet Kumar, Hon’Ble & Shri Madhusudan Sawdiasl.

For Appellant: Shri A.V. Raghuram, Advocate for assessee at Sl.Nos.1 to 3For Respondent: Date of Hearing
Section 127Section 132Section 133ASection 142(1)Section 143(2)Section 143(3)

…ded by the Assessing Officer in the assessment order as to imposition of penalty. It was argued that non-recording of satisfaction is fatal. The decision of the Hon'ble Supreme Court in the case of CIT vs. Jayalakshmi Rice Mills Ambalacity, reported in (2015) 64 Taxmann.com 75 (S.C), was relied upon. Accordingly, the Hon'ble jurisdictional High Court held that provisions of section 271D and 271E are pari materia to each other and the recording of satisfaction is a must. The relevant observation of the Hon'ble High Court reads as under: “13. We have considered the rival submissions made at the bar. 14. Issue raise…

D S R Infrastructureprivate Limited, Hyderabad vs. DCIT., Central Circle- 1(4), Hyderabad

In the result, the appeals of Revenue in ITA Nos

ITA 49/HYD/2024[2019-20]Status: DisposedITAT Hyderabad29 Aug 2024AY 2019-20

Bench: Shri Laliet Kumar, Hon’Ble & Shri Madhusudan Sawdiasl.

For Appellant: Shri A.V. Raghuram, Advocate for assessee at Sl.Nos.1 to 3For Respondent: Date of Hearing
Section 127Section 132Section 133ASection 142(1)Section 143(2)Section 143(3)

…ded by the Assessing Officer in the assessment order as to imposition of penalty. It was argued that non-recording of satisfaction is fatal. The decision of the Hon'ble Supreme Court in the case of CIT vs. Jayalakshmi Rice Mills Ambalacity, reported in (2015) 64 Taxmann.com 75 (S.C), was relied upon. Accordingly, the Hon'ble jurisdictional High Court held that provisions of section 271D and 271E are pari materia to each other and the recording of satisfaction is a must. The relevant observation of the Hon'ble High Court reads as under: “13. We have considered the rival submissions made at the bar. 14. Issue raise…

Rvr Technologies Ltd., Mandideep vs. ITO-2(1), Bhopal

In the result, appeal for A

ITA 277/IND/2023[2014-15]Status: DisposedITAT Indore30 May 2024AY 2014-15

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani

Section 143(3)Section 147Section 148Section 271E

…आयकर अपील"य अ"धकरण, इंदौर "यायपीठ, इंदौर IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE SHRI VIJAY PAL RAO, JUDICIAL MEMBER AND SHRI B.M. BIYANI, ACCOUNTANT MEMBER ITA Nos.275 to 277/Ind/2023 (Assessment Years: 2008-09, 2009-10 & 2014-15) RVR Technologies Ltd. ACIT 3(1) Plot No.04, New Industrial Area Bhopal Vs. Mandideep (Appellant / Assessee) (Respondent/ Revenue) PAN: AABCR5783R Assessee by Shri Ashish Goyal, and N.D. Patwa, ARs Revenue by Shri Ashish Porwal, Sr. DR Date of Hearing 15.04.2024 Date of Pronouncement 30.04.2024 O R D E R Per Vijay Pal Rao, JM : These three appeals by assessee…

Rvr Technologies Ltd., Mandideep vs. Addl. CIT-Range-3, Bhopal

In the result, appeal for A

ITA 276/IND/2023[2009-10]Status: DisposedITAT Indore30 May 2024AY 2009-10

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani

Section 143(3)Section 147Section 148Section 271E

…आयकर अपील"य अ"धकरण, इंदौर "यायपीठ, इंदौर IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE SHRI VIJAY PAL RAO, JUDICIAL MEMBER AND SHRI B.M. BIYANI, ACCOUNTANT MEMBER ITA Nos.275 to 277/Ind/2023 (Assessment Years: 2008-09, 2009-10 & 2014-15) RVR Technologies Ltd. ACIT 3(1) Plot No.04, New Industrial Area Bhopal Vs. Mandideep (Appellant / Assessee) (Respondent/ Revenue) PAN: AABCR5783R Assessee by Shri Ashish Goyal, and N.D. Patwa, ARs Revenue by Shri Ashish Porwal, Sr. DR Date of Hearing 15.04.2024 Date of Pronouncement 30.04.2024 O R D E R Per Vijay Pal Rao, JM : These three appeals by assessee…

Rvr Technologies Ltd., Mandideep vs. ACIT-3(1), Bhopal

In the result, appeal for A

ITA 275/IND/2023[2008-09]Status: DisposedITAT Indore30 May 2024AY 2008-09

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani

Section 143(3)Section 147Section 148Section 271E

…आयकर अपील"य अ"धकरण, इंदौर "यायपीठ, इंदौर IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE SHRI VIJAY PAL RAO, JUDICIAL MEMBER AND SHRI B.M. BIYANI, ACCOUNTANT MEMBER ITA Nos.275 to 277/Ind/2023 (Assessment Years: 2008-09, 2009-10 & 2014-15) RVR Technologies Ltd. ACIT 3(1) Plot No.04, New Industrial Area Bhopal Vs. Mandideep (Appellant / Assessee) (Respondent/ Revenue) PAN: AABCR5783R Assessee by Shri Ashish Goyal, and N.D. Patwa, ARs Revenue by Shri Ashish Porwal, Sr. DR Date of Hearing 15.04.2024 Date of Pronouncement 30.04.2024 O R D E R Per Vijay Pal Rao, JM : These three appeals by assessee…

Sree Constructions, Vijayawada vs. Joint Commissioner of Income, Range-2, Vijayawada

In the result, appeal of the assessee is allowed

ITA 18/VIZ/2023[2017-18]Status: DisposedITAT Visakhapatnam28 May 2024AY 2017-18

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपील सं./ I.T.A. No.18/Viz/2023 (निर्धारण वर्ा / Assessment Year : 2017-18) M/S. Sree Constructions, Vs. The Joint Commissioner Of G-3, Anjali Apartments, Income Tax, Sitarama Nagar, Patamata Lanka, Range-2, Vijayawada-520010. Vijayawada. Pan: Abvfs 5848 N (अपीलधर्थी/ Appellant) (प्रत्यर्थी/ Respondent) अपीलधर्थी की ओर से/ Appellant By : Sri M.V. Prasad, Ar प्रत्यधर्थी की ओर से / Respondent By : Dr. Aparna Villuri, Sr. Ar सुिवधई की तधरीख / Date Of Hearing : 06/05/2024 घोर्णध की तधरीख/Date Of : 28/05/2024 Pronouncement O R D E R Per Duvvuru Rl Reddy:

For Appellant: Sri M.V. Prasad, ARFor Respondent: Dr. Aparna Villuri, Sr. AR
Section 131Section 142(1)Section 143(2)Section 143(3)Section 269SSection 271DSection 273BSection 274

…आयकर अपीलीयअधिकरण, विशाखापटणम पीठ, विशाखापटणम IN THE INCOME TAX APPELLATE TRIBUNAL, VISAKHAPATNAM BENCH, VISAKHAPATNAM श्री दुव्िूरु आर एल रेड्डी, न्याययक सदस्य एिं श्री एस बालाकृष्णन, लेखा सदस्य के समक्ष BEFORE SHRI DUVVURU RL REDDY, HON’BLE JUDICIAL MEMBER & SHRI S BALAKRISHNAN, HON’BLE ACCOUNTANT MEMBER आयकर अपील सं./ I.T.A. No.18/Viz/2023 (निर्धारण वर्ा / Assessment Year : 2017-18) M/s. Sree Constructions, Vs. The Joint Commissioner of G-3, Anjali Apartments, Income Tax, Sitarama Nagar, Patamata Lanka, Range-2, Vijayawada-520010. Vijayawada. PAN: ABVFS 5848 N (अपीलधर्थी/ Appellant) (प्रत्यर्थी/ Respondent) अ…

DCIT, Centralcircle-2(2), Chennai vs. Subramaniam Thanu, Chennai

In the result, all the appeals filed by the Revenue as well as Cross

ITA 788/CHNY/2023[2016-17]Status: DisposedITAT Chennai13 Mar 2024AY 2016-17

Bench: Shri V. Durga Rao & Shri Manoj Kumar Aggarwalआयकर अपील सं./I.T.A. Nos.785, 786, 787 & 788/Chny/2023 िनधा"रण वष"/Assessment Years: 2015-16 & 2016-17 & C.O. Nos. 40, 41, 42 & 43/Chny/2023 (In I.T.A. Nos.785 To 788/Chny/2023)

For Respondent: Shri A. Sasi Kumar, CIT
Section 132Section 269SSection 269TSection 271(1)(c)Section 271DSection 271E

…ded by the Assessing Officer in the assessment order as to imposition of penalty. It was argued that non-recording of satisfaction is fatal. The decision of the Hon'ble Supreme Court in the case of CIT vs. Jayalakshmi Rice Mills Ambalacity, reported in (2015) 64 Taxmann.com 75 (S.C), was relied upon. Accordingly, the Hon'ble jurisdictional High Court held that provisions of section 271D and 271E are pari materia to each other and the recording of satisfaction is a must. The relevant observation of the Hon'ble High Court reads as under: “13. We have considered the rival submissions made at the bar. 14. Issue raise…

DCIT, Centralcircle-2(2), Chennai vs. Subramaniam Thanu, Chennai

In the result, all the appeals filed by the Revenue as well as Cross

ITA 787/CHNY/2023[2016-17]Status: DisposedITAT Chennai13 Mar 2024AY 2016-17

Bench: Shri V. Durga Rao & Shri Manoj Kumar Aggarwalआयकर अपील सं./I.T.A. Nos.785, 786, 787 & 788/Chny/2023 िनधा"रण वष"/Assessment Years: 2015-16 & 2016-17 & C.O. Nos. 40, 41, 42 & 43/Chny/2023 (In I.T.A. Nos.785 To 788/Chny/2023)

For Respondent: Shri A. Sasi Kumar, CIT
Section 132Section 269SSection 269TSection 271(1)(c)Section 271DSection 271E

…ded by the Assessing Officer in the assessment order as to imposition of penalty. It was argued that non-recording of satisfaction is fatal. The decision of the Hon'ble Supreme Court in the case of CIT vs. Jayalakshmi Rice Mills Ambalacity, reported in (2015) 64 Taxmann.com 75 (S.C), was relied upon. Accordingly, the Hon'ble jurisdictional High Court held that provisions of section 271D and 271E are pari materia to each other and the recording of satisfaction is a must. The relevant observation of the Hon'ble High Court reads as under: “13. We have considered the rival submissions made at the bar. 14. Issue raise…

DCIT, Centralcircle-2(2), Chennai vs. Subramaniam Thanu, Chennai

In the result, all the appeals filed by the Revenue as well as Cross

ITA 786/CHNY/2023[2015-16]Status: DisposedITAT Chennai13 Mar 2024AY 2015-16

Bench: Shri V. Durga Rao & Shri Manoj Kumar Aggarwalआयकर अपील सं./I.T.A. Nos.785, 786, 787 & 788/Chny/2023 िनधा"रण वष"/Assessment Years: 2015-16 & 2016-17 & C.O. Nos. 40, 41, 42 & 43/Chny/2023 (In I.T.A. Nos.785 To 788/Chny/2023)

For Respondent: Shri A. Sasi Kumar, CIT
Section 132Section 269SSection 269TSection 271(1)(c)Section 271DSection 271E

…ded by the Assessing Officer in the assessment order as to imposition of penalty. It was argued that non-recording of satisfaction is fatal. The decision of the Hon'ble Supreme Court in the case of CIT vs. Jayalakshmi Rice Mills Ambalacity, reported in (2015) 64 Taxmann.com 75 (S.C), was relied upon. Accordingly, the Hon'ble jurisdictional High Court held that provisions of section 271D and 271E are pari materia to each other and the recording of satisfaction is a must. The relevant observation of the Hon'ble High Court reads as under: “13. We have considered the rival submissions made at the bar. 14. Issue raise…

DCIT, Centralcircle-2(2), Chennai vs. Subramaniam Thanu, Chennai

In the result, all the appeals filed by the Revenue as well as Cross

ITA 785/CHNY/2023[2015-16]Status: DisposedITAT Chennai13 Mar 2024AY 2015-16

Bench: Shri V. Durga Rao & Shri Manoj Kumar Aggarwalआयकर अपील सं./I.T.A. Nos.785, 786, 787 & 788/Chny/2023 िनधा"रण वष"/Assessment Years: 2015-16 & 2016-17 & C.O. Nos. 40, 41, 42 & 43/Chny/2023 (In I.T.A. Nos.785 To 788/Chny/2023)

For Respondent: Shri A. Sasi Kumar, CIT
Section 132Section 269SSection 269TSection 271(1)(c)Section 271DSection 271E

…ded by the Assessing Officer in the assessment order as to imposition of penalty. It was argued that non-recording of satisfaction is fatal. The decision of the Hon'ble Supreme Court in the case of CIT vs. Jayalakshmi Rice Mills Ambalacity, reported in (2015) 64 Taxmann.com 75 (S.C), was relied upon. Accordingly, the Hon'ble jurisdictional High Court held that provisions of section 271D and 271E are pari materia to each other and the recording of satisfaction is a must. The relevant observation of the Hon'ble High Court reads as under: “13. We have considered the rival submissions made at the bar. 14. Issue raise…

Deputy Commissioner of Income Tax, Central Circle-1, Guntur vs. Bhrathi Consumer Care Products Pvt Ltd, Guntur

In the result, appeal of the Revenue is dismissed and the

ITA 249/VIZ/2022[2017-18]Status: DisposedITAT Visakhapatnam31 Oct 2023AY 2017-18

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपील सं./ I.T.A. No. 249/Viz/2022 ("नधा"रण वष" / Assessment Year : 2017-18) Dcit, Vs. M/S. Bharathi Consumer Care Central Circle-1, Products Private Limited, 3Rd Floor, Rajkamal Complex, Sy. No. 280, 281, Peddaparimi Lakshmipuram Main Road, Village, Nidumukkala Post, Guntur-522007, Guntur – 522016, Andhra Pradesh. Andhra Pradesh. Pan: Aadcb 9107 B (अपीलाथ"/ Appellant) (""यथ"/ Respondent) C.O. No. 17/Viz/2023 (In आयकर अपील सं./ I.T.A. No. 249/Viz/2022 ("नधा"रण वष" / Assessment Year : 2017-18) M/S. Bharathi Consumer Care Vs. Dcit, Products Private Limited, Central Circle-1, Sy. No. 280, 281, Peddaparimi 3Rd Floor, Rajkamal Complex, Village, Nidumukkala Post, Lakshmipuram Main Road, Guntur – 522016, Guntur-522007, Andhra Pradesh. Andhra Pradesh. Pan: Aadcb 9107 B (Cross Objector) (Appellant In Appeal) अपीलाथ" क" ओर से/ Assessee By : Sri M.V. Prasad, Ar ""याथ" क" ओर से / Revenue By : Dr. Satya Sai Rath, Cit-Dr

For Appellant: Sri M.V. Prasad, ARFor Respondent: Dr. Satya Sai Rath, CIT-DR
Section 115BSection 132Section 269SSection 271DSection 68

…आयकर अपील"यअ"धकरण, "वशाखापटणम पीठ, "वशाखापटणम IN THE INCOME TAX APPELLATE TRIBUNAL, VISAKHAPATNAM BENCH, VISAKHAPATNAM "ी दु"वू" आर एल रे"डी, "या"यक सद"य एवं "ी एस बालाकृ"णन, लेखा सद"य के सम" BEFORE SHRI DUVVURU RL REDDY, HON’BLE JUDICIAL MEMBER & SHRI S BALAKRISHNAN, HON’BLE ACCOUNTANT MEMBER आयकर अपील सं./ I.T.A. No. 249/Viz/2022 ("नधा"रण वष" / Assessment Year : 2017-18) DCIT, Vs. M/s. Bharathi Consumer Care Central Circle-1, Products Private Limited, 3rd Floor, Rajkamal Complex, Sy. No. 280, 281, Peddaparimi Lakshmipuram Main Road, Village, Nidumukkala Post, Guntur-522007, Guntur – 522016, Andhra Pradesh. An…

Sushila Bisht, Dehradun vs. Add. CIT Range-02, Dehradun

In the result, the appeal of the Assessee is allowed

ITA 3288/DEL/2019[2014-15]Status: DisposedITAT Dehradun15 Sept 2023AY 2014-15

Bench: Sh. C. N. Prasad & Shri M. Balaganesh(Through Video Conferencing) Sushila Bisht, Vs. Addl Cit, Ajabpur Kalan, C-100, Shanti Range-02, Vihar, Phase-1, Dehradun Dehradun (Appellant) (Respondent) Pan: Ajepb0822E

For Appellant: Shri Rajeev Sahani, CAFor Respondent: Shri Parmod Verma, Sr. DR
Section 143(3)Section 269Section 269SSection 271D

…THE INCOME TAX APPELLATE TRIBUNAL DEHRADUN BENCH, NEW DELHI Before Sh. C. N. Prasad, Judicial Member AND SHRI M. BALAGANESH, Accountant Member (Through Video Conferencing) Sushila Bisht, Vs. Addl CIT, Ajabpur Kalan, C-100, Shanti Range-02, Vihar, Phase-1, Dehradun Dehradun (Appellant) (Respondent) PAN: AJEPB0822E Assessee by : Shri Rajeev Sahani, CA Revenue by: Shri Parmod Verma, Sr. DR Date of Hearing 22/08/2023 Date of pronouncement 15/09/2023 O R D E R PER M. BALAGANESH, A. M.: 1. The appeal in ITA No.3288/Del/2019 for AY 2014-15, arise out of the order of the Commissioner of Income Tax (Appeals), Dehradun,…

ACIT, Central Circle-2(4), Hyderabad vs. Bapu Reddy Jala, Nizamabad

In the result, appeal filed by the Revenue is dismissed

ITA 606/HYD/2022[2019-20]Status: DisposedITAT Hyderabad15 Jun 2023AY 2019-20

Bench: Shri R.K. Panda & Shri Laliet Kumarassessment Year: 2019-20 Acit, Central Circle 2(4) Vs. Shri Bapu Reddy Jala Hyderabad Nizamabad Pan:Aabci9355A (Appellant) (Respondent) Assessee By: Shri P. Murali Mohan Rao, Ca Revenue By: Shri Kumar Aditya, Dr Date Of Hearing: 12/06/2023 Date Of Pronouncement: 15/06/2023 Order Per Laliet Kumar, J.M This Appeal Filed By The Assessee Is Directed Against The Order Dated 26.08.2022 Of The Learned Cit (A)-12, Hyderabad Relating To A.Y. 2019-20. 2. The Revenue Has Raised The Following Grounds Of Appeal: "1. The Ld. Cit(Appeals) Erred Both In Law & On Facts Of The Case In Granting Relief To The Assessee. 2. The Ld. Cit(A) Erred In Law By Allowing The Assessee'S Appeal The Assessment Order Passed U/S. 153A Of The It Act, 1961 Dated 29.09.2021 Stating That The Sum Of Rs.75,00,000/- Not To Be Treated As Unexplained Income Of The Assessee. 3. The Ld. Cita) Erred In Law By Allowing The Assessee'S Appeal The Assessment Order Passed U/S. 271D Of The It Act, 1961 Dated 01.06.2021

For Appellant: Shri P. Murali Mohan Rao, CAFor Respondent: Shri Kumar Aditya, DR
Section 153ASection 269Section 269SSection 271DSection 69A

…ITA No.606 of 2022 Bapu Reddy Jala आयकर अपील"य अ"धकरण, हैदराबाद पीठ IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘ B ‘ Bench, Hyderabad Before Shri R.K. Panda, Accountant Member AND Shri Laliet Kumar, Judicial Member Assessment Year: 2019-20 ACIT, Central Circle 2(4) Vs. Shri Bapu Reddy Jala Hyderabad Nizamabad PAN:AABCI9355A (Appellant) (Respondent) Assessee by: Shri P. Murali Mohan Rao, CA Revenue by: Shri Kumar Aditya, DR Date of hearing: 12/06/2023 Date of pronouncement: 15/06/2023 ORDER Per Laliet Kumar, J.M This appeal filed by the assessee is directed against the order dated 26.08.2022 of the learned…

Sri Venkateshwar Reddy Pacchica, Warangal vs. Addl. Commissioner of Income Tax Central Range1, Hyderabad

In the result, both the appeals filed by the assessee are allowed

ITA 522/HYD/2022[2019-20]Status: DisposedITAT Hyderabad31 May 2023AY 2019-20

Bench: Shri R.K. Panda & Shri Laliet Kumarassessment Year: 2019-20 Sri Raja Reddy Nalla Vs. Add. C. I. T. Warangal Central Circle 1(3) Pan:Aaxpn3602Q Hyderabad (Appellant) (Respondent) Assessment Year: 2019-20 Sri Venkateshwar Vs. Dy. C. I. T. Reddy :Pacchica, Warangal Central Circle 1(3) Pan:Ablpp0688B Hyderabad (Appellant) (Respondent) Assessee By: Shri K.C. Devdas, Ca Revenue By: Shri Kprr Murthy Cot(Dr) Date Of Hearing: 19/04/2023 Date Of Pronouncement: 31/05/2023 Order Per R.K. Panda, A.M The Above Two Appeals Filed By The Respective Assessees Are Directed Against The Separate Orders Dated 11.08.2022 Of The Learned Cit (A)-11, Hyderabad, Relating To A.Y.2019-20. Since Identical Grounds Have Been Raised In These Two Appeals, Therefore, For The Sake Of Convenience, These Appeals Were Heard Together & Are Being Disposed Of By This Common Order.

For Appellant: Shri K.C. Devdas, CAFor Respondent: Shri KPRR Murthy COT(DR)
Section 132Section 143(2)Section 269Section 269SSection 271Section 271D

…ITA No 520 & 522 of 2022 Sri Raja Reddy Nalla & Venkateshwar Reddy Pacchica आयकर अपील"य अ"धकरण, हैदराबाद पीठ IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘A‘ Bench, Hyderabad Before Shri R.K. Panda, Accountant Member AND Shri Laliet Kumar, Judicial Member Assessment Year: 2019-20 Sri Raja Reddy Nalla Vs. Add. C. I. T. Warangal Central Circle 1(3) PAN:AAXPN3602Q Hyderabad (Appellant) (Respondent) Assessment Year: 2019-20 Sri Venkateshwar Vs. Dy. C. I. T. Reddy :Pacchica, Warangal Central Circle 1(3) PAN:ABLPP0688B Hyderabad (Appellant) (Respondent) Assessee by: Shri K.C. Devdas, CA Revenue by: Shri KPRR Murthy…

Sri Raja Reddy Nalla, Warangal vs. ACIT, Central Circle-1(3), Hyderabad

In the result, both the appeals filed by the assessee are allowed

ITA 520/HYD/2022[2019-20]Status: DisposedITAT Hyderabad31 May 2023AY 2019-20

Bench: Shri R.K. Panda & Shri Laliet Kumarassessment Year: 2019-20 Sri Raja Reddy Nalla Vs. Add. C. I. T. Warangal Central Circle 1(3) Pan:Aaxpn3602Q Hyderabad (Appellant) (Respondent) Assessment Year: 2019-20 Sri Venkateshwar Vs. Dy. C. I. T. Reddy :Pacchica, Warangal Central Circle 1(3) Pan:Ablpp0688B Hyderabad (Appellant) (Respondent) Assessee By: Shri K.C. Devdas, Ca Revenue By: Shri Kprr Murthy Cot(Dr) Date Of Hearing: 19/04/2023 Date Of Pronouncement: 31/05/2023 Order Per R.K. Panda, A.M The Above Two Appeals Filed By The Respective Assessees Are Directed Against The Separate Orders Dated 11.08.2022 Of The Learned Cit (A)-11, Hyderabad, Relating To A.Y.2019-20. Since Identical Grounds Have Been Raised In These Two Appeals, Therefore, For The Sake Of Convenience, These Appeals Were Heard Together & Are Being Disposed Of By This Common Order.

For Appellant: Shri K.C. Devdas, CAFor Respondent: Shri KPRR Murthy COT(DR)
Section 132Section 143(2)Section 269Section 269SSection 271Section 271D

…ITA No 520 & 522 of 2022 Sri Raja Reddy Nalla & Venkateshwar Reddy Pacchica आयकर अपील"य अ"धकरण, हैदराबाद पीठ IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘A‘ Bench, Hyderabad Before Shri R.K. Panda, Accountant Member AND Shri Laliet Kumar, Judicial Member Assessment Year: 2019-20 Sri Raja Reddy Nalla Vs. Add. C. I. T. Warangal Central Circle 1(3) PAN:AAXPN3602Q Hyderabad (Appellant) (Respondent) Assessment Year: 2019-20 Sri Venkateshwar Vs. Dy. C. I. T. Reddy :Pacchica, Warangal Central Circle 1(3) PAN:ABLPP0688B Hyderabad (Appellant) (Respondent) Assessee by: Shri K.C. Devdas, CA Revenue by: Shri KPRR Murthy…

Delhi State Taxi Operators Co-Operative Thrift Credit & Services Society Ltd, New Delhi vs. JCIT Range - 60, New Delhi

ITA 3108/DEL/2019[2013-14]Status: DisposedITAT Delhi26 Apr 2023AY 2013-14

Bench: Shri Shamim Yahya & Ms. Astha Chandra

For Appellant: Shri C.S. Aggarwal, Sr. AdvocateFor Respondent: Shri T. James Singson, CIT-DR
Section 269SSection 271DSection 271ESection 275

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “B”: NEW DELHI BEFORE SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER AND MS. ASTHA CHANDRA, JUDICIAL MEMBER ITA Nos. 3107 & 3108/Del/2019 Asstt. Years: 2013-14 & 2013-14 M/s. Delhi State Taxi Vs. JCIT, Operators’s Co-operative Thrift Range-60, Credit & Services Society Ltd., New Delhi. C-19, Pandav Nagar, Ganesh Nagar Complex, New Delhi – 110 091. PAN AAAAD0030A (Appellant) (Respondent) Assessee by: Shri C.S. Aggarwal, Sr. Advocate, Shri Ravi Pratap Mall, Adv., Ms. Pushpa Sharma, Adv., Shri Uma Shankar, Adv. and Shri Sandeip S Nagar, CA Department by : Shri T. James Singson, CI…

Delhi State Taxi Operators Co-Operative Thrift Credit & Services Society Ltd, New Delhi vs. JCIT Range - 60, New Delhi

ITA 3107/DEL/2019[2013-14]Status: DisposedITAT Delhi26 Apr 2023AY 2013-14

Bench: Shri Shamim Yahya & Ms. Astha Chandra

For Appellant: Shri C.S. Aggarwal, Sr. AdvocateFor Respondent: Shri T. James Singson, CIT-DR
Section 269SSection 271DSection 271ESection 275

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “B”: NEW DELHI BEFORE SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER AND MS. ASTHA CHANDRA, JUDICIAL MEMBER ITA Nos. 3107 & 3108/Del/2019 Asstt. Years: 2013-14 & 2013-14 M/s. Delhi State Taxi Vs. JCIT, Operators’s Co-operative Thrift Range-60, Credit & Services Society Ltd., New Delhi. C-19, Pandav Nagar, Ganesh Nagar Complex, New Delhi – 110 091. PAN AAAAD0030A (Appellant) (Respondent) Assessee by: Shri C.S. Aggarwal, Sr. Advocate, Shri Ravi Pratap Mall, Adv., Ms. Pushpa Sharma, Adv., Shri Uma Shankar, Adv. and Shri Sandeip S Nagar, CA Department by : Shri T. James Singson, CI…