Commissioner of Income-tax v. Tam Tam Pedda Guruva Reddy

Aurora Educational Society, Hyderabad vs. ACIT., Central Circle 2(4), Hyderabad

In the result, the appeal filed by the assessee in ITA

…gs. This view has animated the reasoning of the impugned order of the Tribunal, may be a bit inarticulately. 6.8. The reliance of Panel Counsel for the Revenue on the Coordinate Bench decision in Commissioner of Income-tax v. Tam Tam Pedda Guruva Reddy (2006) 287 ITR 72 (Kar) does not come to his aid since the same has been rendered largely fact-specific. The other decision namely Grihalakshmi Vision v. Additional Commissioner of Income-tax (2015) 63 taxmann.com 196 (Kerala) observed as under: "Question to be considered is whether proceedings for levy of penalty, are initiated with the passing of the order of ass…

Aurora Educational Society, Hyderabad vs. DCIT., Central Circle 2(4), Hyderabad

In the result, the appeal filed by the assessee in ITA

…gs. This view has animated the reasoning of the impugned order of the Tribunal, may be a bit inarticulately. 6.8. The reliance of Panel Counsel for the Revenue on the Coordinate Bench decision in Commissioner of Income-tax v. Tam Tam Pedda Guruva Reddy (2006) 287 ITR 72 (Kar) does not come to his aid since the same has been rendered largely fact-specific. The other decision namely Grihalakshmi Vision v. Additional Commissioner of Income-tax (2015) 63 taxmann.com 196 (Kerala) observed as under: "Question to be considered is whether proceedings for levy of penalty, are initiated with the passing of the order of ass…

Aurora Educational Society, Hyderabad vs. ACIT., Central Circle 2(4), Hyderabad

In the result, the appeal filed by the assessee in ITA

…gs. This view has animated the reasoning of the impugned order of the Tribunal, may be a bit inarticulately. 6.8. The reliance of Panel Counsel for the Revenue on the Coordinate Bench decision in Commissioner of Income-tax v. Tam Tam Pedda Guruva Reddy (2006) 287 ITR 72 (Kar) does not come to his aid since the same has been rendered largely fact-specific. The other decision namely Grihalakshmi Vision v. Additional Commissioner of Income-tax (2015) 63 taxmann.com 196 (Kerala) observed as under: "Question to be considered is whether proceedings for levy of penalty, are initiated with the passing of the order of ass…

Balreddy Gade, Secunderabad vs. Addl. CIT., Central Range-1, Hyderabad

In the result, the appeal of the assessee is allowed

Bench: Shri Ravish Sood & Shri Madhusudan Sawdiaआ.अपी.सं /Ita No.575 To 578/Hyd/2025 (निर्धारण वर्ा/Assessment Years:2009-10, 2010-11 & 2013-14) Shri Balreddy Gade, Addl. Commissioner Of Income Tax, Vs. Hyderabad. Central Range-1, Pan:Adepg7858D Hyderabad. (Appellant) (Respondent) निर्धाररती द्वधरध/Assessee By: Shri K C Devdas, C.A. रधजस् व द्वधरध/Revenue By:: Dr. Narendra Kumar Naik, Cit-Dr सुिवधई की तधरीख/Date Of Hearing: 07/08/2025 घोर्णध की तधरीख/Pronouncement: 28/08/2025 आदेश/Order Per Bench :

…gs. This view has animated the reasoning of the impugned order of the Tribunal, may be a bit inarticulately. 6.8. The reliance of Panel Counsel for the Revenue on the Coordinate Bench decision in Commissioner of Income-tax v. Tam Tam Pedda Guruva Reddy (2006) 287 ITR 72 (Kar) does not come to his aid since the same has been rendered largely fact-specific. The other decision namely Grihalakshmi Vision v. Additional Commissioner of Income-tax (2015) 63 taxmann.com 196 (Kerala) observed as under: "Question to be considered is whether proceedings for levy of penalty, are initiated with the passing of the order of ass…

Balreddy Gade, Secunderabad vs. Addl. CIT., Central Range-1, Hyderabad

In the result, the appeal of the assessee is allowed

Bench: Shri Ravish Sood & Shri Madhusudan Sawdiaआ.अपी.सं /Ita No.575 To 578/Hyd/2025 (निर्धारण वर्ा/Assessment Years:2009-10, 2010-11 & 2013-14) Shri Balreddy Gade, Addl. Commissioner Of Income Tax, Vs. Hyderabad. Central Range-1, Pan:Adepg7858D Hyderabad. (Appellant) (Respondent) निर्धाररती द्वधरध/Assessee By: Shri K C Devdas, C.A. रधजस् व द्वधरध/Revenue By:: Dr. Narendra Kumar Naik, Cit-Dr सुिवधई की तधरीख/Date Of Hearing: 07/08/2025 घोर्णध की तधरीख/Pronouncement: 28/08/2025 आदेश/Order Per Bench :

…gs. This view has animated the reasoning of the impugned order of the Tribunal, may be a bit inarticulately. 6.8. The reliance of Panel Counsel for the Revenue on the Coordinate Bench decision in Commissioner of Income-tax v. Tam Tam Pedda Guruva Reddy (2006) 287 ITR 72 (Kar) does not come to his aid since the same has been rendered largely fact-specific. The other decision namely Grihalakshmi Vision v. Additional Commissioner of Income-tax (2015) 63 taxmann.com 196 (Kerala) observed as under: "Question to be considered is whether proceedings for levy of penalty, are initiated with the passing of the order of ass…

Balreddy Gade, Secunderabad vs. Addl. CIT., Central Range-1, Hyderabad

In the result, the appeal of the assessee is allowed

Bench: Shri Ravish Sood & Shri Madhusudan Sawdiaआ.अपी.सं /Ita No.575 To 578/Hyd/2025 (निर्धारण वर्ा/Assessment Years:2009-10, 2010-11 & 2013-14) Shri Balreddy Gade, Addl. Commissioner Of Income Tax, Vs. Hyderabad. Central Range-1, Pan:Adepg7858D Hyderabad. (Appellant) (Respondent) निर्धाररती द्वधरध/Assessee By: Shri K C Devdas, C.A. रधजस् व द्वधरध/Revenue By:: Dr. Narendra Kumar Naik, Cit-Dr सुिवधई की तधरीख/Date Of Hearing: 07/08/2025 घोर्णध की तधरीख/Pronouncement: 28/08/2025 आदेश/Order Per Bench :

…gs. This view has animated the reasoning of the impugned order of the Tribunal, may be a bit inarticulately. 6.8. The reliance of Panel Counsel for the Revenue on the Coordinate Bench decision in Commissioner of Income-tax v. Tam Tam Pedda Guruva Reddy (2006) 287 ITR 72 (Kar) does not come to his aid since the same has been rendered largely fact-specific. The other decision namely Grihalakshmi Vision v. Additional Commissioner of Income-tax (2015) 63 taxmann.com 196 (Kerala) observed as under: "Question to be considered is whether proceedings for levy of penalty, are initiated with the passing of the order of ass…

Balreddy Gade, Secunderabad vs. Addl. CIT., Central Range-1, Hyderabad

In the result, the appeal of the assessee is allowed

Bench: Shri Ravish Sood & Shri Madhusudan Sawdiaआ.अपी.सं /Ita No.575 To 578/Hyd/2025 (निर्धारण वर्ा/Assessment Years:2009-10, 2010-11 & 2013-14) Shri Balreddy Gade, Addl. Commissioner Of Income Tax, Vs. Hyderabad. Central Range-1, Pan:Adepg7858D Hyderabad. (Appellant) (Respondent) निर्धाररती द्वधरध/Assessee By: Shri K C Devdas, C.A. रधजस् व द्वधरध/Revenue By:: Dr. Narendra Kumar Naik, Cit-Dr सुिवधई की तधरीख/Date Of Hearing: 07/08/2025 घोर्णध की तधरीख/Pronouncement: 28/08/2025 आदेश/Order Per Bench :

…gs. This view has animated the reasoning of the impugned order of the Tribunal, may be a bit inarticulately. 6.8. The reliance of Panel Counsel for the Revenue on the Coordinate Bench decision in Commissioner of Income-tax v. Tam Tam Pedda Guruva Reddy (2006) 287 ITR 72 (Kar) does not come to his aid since the same has been rendered largely fact-specific. The other decision namely Grihalakshmi Vision v. Additional Commissioner of Income-tax (2015) 63 taxmann.com 196 (Kerala) observed as under: "Question to be considered is whether proceedings for levy of penalty, are initiated with the passing of the order of ass…