Grandhi Sri Venkata Amarendra v. JCIT

167 Taxmann.com 352High Court2024#6282 most cited

What is Grandhi Sri Venkata Amarendra v. JCIT authority for?

Penalties under Section 271E cannot be levied without the Assessing Officer recording satisfaction of a violation of Section 269SS of the Act.

18

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2025 to 2026.

Also referred to as

Grandhi Sri Venkata Amarendra v. JCIT · Section 271E · Section 269SS · penalty · satisfaction · Assessing Officer · violation

Sections most often in play

Section 271DSection 269SSSection 271ESection 275(1)(c)Section 11Section 12Section 143(1)Section 143(3)

Issues it is cited on

section 275(1)(a)penalty under section 271esection 275(1)(c)penalty under section 271dsatisfaction for initiation of penaltysection 269stsection 143(l)(a)section 275section 261section 271esection 245hsection 269t

Judgments citing 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…

RAVI RISHI EDUCATIONAL SOCIETY,HYDERABAD vs. DCIT., CENTRAL CIRCLE-2(4), HYDERABAD

ITA 1301/HYD/2025[2020-21]Status: DisposedITAT Hyderabad18 Feb 2026AY 2020-21

Bench: Shri Vijay Pal Rao & Shri Manjunatha G.आ.अपी.सं / Ita Nos.972 & 973/Hyd/2024

For Appellant: CA P Murali Mohan RaoFor Respondent: Dr. Narendra Kumar Naik, CIT-DR
Section 143(1)Section 154Section 250Section 271D

…आयकर अपीलीय अधिकरण, हैदराबाद पीठ IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘B’Bench, Hyderabad BEFORE SHRI VIJAY PAL RAO, VICE PRESIDENT AND SHRI MANJUNATHA G. ACCOUNTANT MEMBER आ.अपी.सं / ITA Nos.972 & 973/Hyd/2024 Assessment Years 2019-2020 & 2020-2021 And आ.अपी.सं / ITA.Nos. 1300 & 1301/Hyd./2025 Assessment Years 2017-2018 and 2020-2021 Ravi Rishi Educational Society, Hyderabad. PAN AAAAR1952M Telangana. (Appellant) The DCIT, VS. Central Circle-2(4), Hyderabad. Telangana. (Respondent) निर्धारिती द्वारा / Assessee by: CA P Murali Mohan Rao राजस्व द्वारा / Revenue by: Dr. Narendra Kumar Naik, CIT-DR सुनवा…

RAVI RISHI EDUCATIONAL SOCIETY,HYDERABAD vs. DCIT., CENTRAL CIRCLE 2(4), HYDERABAD

ITA 1300/HYD/2025[2017-18]Status: DisposedITAT Hyderabad18 Feb 2026AY 2017-18

Bench: Shri Vijay Pal Rao & Shri Manjunatha G.आ.अपी.सं / Ita Nos.972 & 973/Hyd/2024

For Appellant: CA P Murali Mohan RaoFor Respondent: Dr. Narendra Kumar Naik, CIT-DR
Section 143(1)Section 154Section 250Section 271D

…आयकर अपीलीय अधिकरण, हैदराबाद पीठ IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘B’ Bench, Hyderabad BEFORE SHRI VIJAY PAL RAO, VICE PRESIDENT AND SHRI MANJUNATHA G. ACCOUNTANT MEMBER आ.अपी.सं / ITA Nos.972 & 973/Hyd/2024 Assessment Years 2019-2020 & 2020-2021 And आ.अपी.सं / ITA.Nos. 1300 & 1301/Hyd./2025 Assessment Years 2017-2018 and 2020-2021 Ravi Rishi Educational Society, Hyderabad. PAN AAAAR1952M Telangana. (Appellant) The DCIT, VS. Central Circle-2(4), Hyderabad. Telangana. (Respondent) निर्धारिती द्वारा / Assessee by: CA P Murali Mohan Rao राजस्व द्वारा / Revenue by: Dr. Narendra Kumar Naik, CIT-DR सुनव…

RAVI RISHI EDUCATIONAL SOCIETY,HYDERABAD vs. DCIT., CENTRAL CIRCLE-2(4), HYDERABAD

ITA 973/HYD/2024[2020-21]Status: DisposedITAT Hyderabad18 Feb 2026AY 2020-21

Bench: Shri Vijay Pal Rao & Shri Manjunatha G.आ.अपी.सं / Ita Nos.972 & 973/Hyd/2024

For Appellant: CA P Murali Mohan RaoFor Respondent: Dr. Narendra Kumar Naik, CIT-DR
Section 143(1)Section 154Section 250Section 271D

…आयकर अपीलीय अधिकरण, हैदराबाद पीठ IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘B’ Bench, Hyderabad BEFORE SHRI VIJAY PAL RAO, VICE PRESIDENT AND SHRI MANJUNATHA G. ACCOUNTANT MEMBER आ.अपी.सं / ITA Nos.972 & 973/Hyd/2024 Assessment Years 2019-2020 & 2020-2021 And आ.अपी.सं / ITA.Nos. 1300 & 1301/Hyd./2025 Assessment Years 2017-2018 and 2020-2021 Ravi Rishi Educational Society, Hyderabad. PAN AAAAR1952M Telangana. (Appellant) The DCIT, VS. Central Circle-2(4), Hyderabad. Telangana. (Respondent) निर्धारिती द्वारा / Assessee by: CA P Murali Mohan Rao राजस्व द्वारा / Revenue by: Dr. Narendra Kumar Naik, CIT-DR सुनव…

RAVI RISHI EDUCATIONAL SOCIETY,HYDERABAD vs. DCIT., CENTRAL CIRCLE-2(4), HYDERABAD

ITA 972/HYD/2024[2019-20]Status: DisposedITAT Hyderabad18 Feb 2026AY 2019-20

Bench: Shri Vijay Pal Rao & Shri Manjunatha G.आ.अपी.सं / Ita Nos.972 & 973/Hyd/2024

For Appellant: CA P Murali Mohan RaoFor Respondent: Dr. Narendra Kumar Naik, CIT-DR
Section 143(1)Section 154Section 250Section 271D

…आयकर अपीलीय अधिकरण, हैदराबाद पीठ IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘B’ Bench, Hyderabad BEFORE SHRI VIJAY PAL RAO, VICE PRESIDENT AND SHRI MANJUNATHA G. ACCOUNTANT MEMBER आ.अपी.सं / ITA Nos.972 & 973/Hyd/2024 Assessment Years 2019-2020 & 2020-2021 And आ.अपी.सं / ITA.Nos. 1300 & 1301/Hyd./2025 Assessment Years 2017-2018 and 2020-2021 Ravi Rishi Educational Society, Hyderabad. PAN AAAAR1952M Telangana. (Appellant) The DCIT, VS. Central Circle-2(4), Hyderabad. Telangana. (Respondent) निर्धारिती द्वारा / Assessee by: CA P Murali Mohan Rao राजस्व द्वारा / Revenue by: Dr. Narendra Kumar Naik, CIT-DR सुनव…

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…

ASSISTANT COMMISSIONER OF INCOME TAX, CC-30, NEW DELHI, NEW DELHI vs. SEVEN SEAS HOSPITALITY PRIVATE LIMITED , NEW DELHI

ITA 2226/DEL/2025[2019-20]Status: DisposedITAT Delhi14 Nov 2025AY 2019-20

Bench: Shri S. Rifaur Rahman & Shri Anubhav Sharma

For Appellant: Shri Anil Jain, CA &For Respondent: Shri Amit Jain, CIT-DR
Section 153ASection 269SSection 271DSection 274Section 275(1)(c)Section 27I

…ection 271E is concerned, it was without any satisfaction and, therefore, no such penalty could be levied. These appeals are, accordingly, dismissed.” 6.5.8 Further, the Hon’ble High Court of Andhra Pradesh in the case of Grandhi Sri Venkata Amarendra v. JCIT 167 Taxmann.com 352 dated 03.10.2024 has also folloassesseed the judgment of the Hon’ble Supreme Court in the case of CIT vs. Jai Laxmi Rice Mills cited supra. The relevant para of the decision is reproduced as under:- “8. Assessee have gone though the material placed on record. The Assessing Officer, except to base his addition on the letter of the assessee…

ASSISTANT COMMISSIONER OF INCOME TAX, CC-30, NEW DELHI, NEW DELHI vs. SEVEN SEAS HOSPITALITY PRIVATE LIMITED, NEW DELHI

ITA 2225/DEL/2025[2018-19]Status: DisposedITAT Delhi14 Nov 2025AY 2018-19

Bench: Shri S. Rifaur Rahman & Shri Anubhav Sharma

For Appellant: Shri Anil Jain, CA &For Respondent: Shri Amit Jain, CIT-DR
Section 153ASection 269SSection 271DSection 274Section 275(1)(c)Section 27I

…ection 271E is concerned, it was without any satisfaction and, therefore, no such penalty could be levied. These appeals are, accordingly, dismissed.” 6.5.8 Further, the Hon’ble High Court of Andhra Pradesh in the case of Grandhi Sri Venkata Amarendra v. JCIT 167 Taxmann.com 352 dated 03.10.2024 has also folloassesseed the judgment of the Hon’ble Supreme Court in the case of CIT vs. Jai Laxmi Rice Mills cited supra. The relevant para of the decision is reproduced as under:- “8. Assessee have gone though the material placed on record. The Assessing Officer, except to base his addition on the letter of the assessee…

DY. COMMISSIONER OF INCOME-TAX, CENTRAL CIRCLE-2, JAIPUR, 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, 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, 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…

MODERN ENGINEERING & MANAGEMENT FOUNDATION,BALASORE vs. JOINT COMMISSIONER OF INCOME TAX, CENTRAL RANGE, BHUABENSWAR

In the result, both appeals of the assessee are allowed

ITA 378/CTK/2025[2016-17]Status: DisposedITAT Cuttack25 Sept 2025AY 2016-17

Bench: SHRI GEORGE MATHAN (Judicial Member), SHRI RAJESH KUMAR (Accountant Member)

For Appellant: Shri K.C.Jena & Shri Mohit Sheth, ARsFor Respondent: Shri Ashim Kumar Chakraborty, CIT-DR
Section 143Section 153ASection 271Section 271DSection 271E

…आयकर 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.377/CTK/2025 आयकर अपील सं/ITA No.378/CTK/2025 (नििाारण वर्ा / Assessment Year : 2016-2017) Modern Engineering & Vs JCIT, Central Circle, Balasore Management Foundation, Banaparia, Kuruda, Balasore PAN No. : AACTM 1058 J (अपीलार्थी /Appellant) (प्रत्यर्थी / Respondent) .. नििााररती की ओर से /Assessee by : Shri K.C.Jen…

MODERN ENGINEERING & MANAGEMENT FOUNDATION,BALASORE vs. JOINT COMMISSIONER OF INCOME TAX, CENTRAL RANGE, BHUABENSWAR

In the result, both appeals of the assessee are allowed

ITA 377/CTK/2025[2016-17]Status: DisposedITAT Cuttack25 Sept 2025AY 2016-17

Bench: SHRI GEORGE MATHAN (Judicial Member), SHRI RAJESH KUMAR (Accountant Member)

For Appellant: Shri K.C.Jena & Shri Mohit Sheth, ARsFor Respondent: Shri Ashim Kumar Chakraborty, CIT-DR
Section 143Section 153ASection 271Section 271DSection 271E

…आयकर 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.377/CTK/2025 आयकर अपील सं/ITA No.378/CTK/2025 (नििाारण वर्ा / Assessment Year : 2016-2017) Modern Engineering & Vs JCIT, Central Circle, Balasore Management Foundation, Banaparia, Kuruda, Balasore PAN No. : AACTM 1058 J (अपीलार्थी /Appellant) (प्रत्यर्थी / Respondent) .. नििााररती की ओर से /Assessee by : Shri K.C.Jen…

MALECKUNNEL PHILIP VARGHESE,SAMBALPUR vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, SAMBALPUR, 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, 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…

Grandhi Sri Venkata Amarendra v. JCIT (167 Taxmann.com 352) — Cited in 18 Judgments | BharatTax