Grihalakshmi Vision v. Assistant Commissioner of Income Tax

379 ITR 100High Court2015#2835 most cited

What is Grihalakshmi Vision v. Assistant Commissioner of Income Tax authority for?

The satisfaction of the Assessing Officer is not a prerequisite for the initiation of penalty proceedings. Penalty proceedings initiated by the Joint Commissioner of Income Tax are valid. The date of the show cause notice by the penalty imposing authority is relevant for computing limitation for imposing penalty under Section 271DA.

42

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2016 to 2026.

Also referred to as

Grihalakshmi Vision v. ACIT · section 271D · section 271DA · section 269SS · penalty proceedings · satisfaction of AO · limitation · show cause notice

Sections most often in play

Section 153ASection 275(1)(c)Section 143(3)Section 269SSSection 271DSection 132Section 269STSection 271DA

Issues it is cited on

section 274(2)section 271dasection 269stsection 275(1)(c)penalty under section 271dsection 275(1)section 275section 269tsection 271dsection 271esection 269section 3(1)

Judgments citing Grihalakshmi Vision v. Assistant Commissioner of Income Tax

AURORA EDUCATIONAL SOCIETY,HYDERABAD vs. ACIT., CENTRAL CIRCLE 2(4), HYDERABAD

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

ITA 1257/HYD/2025[2018-19]Status: DisposedITAT Hyderabad27 Mar 2026AY 2018-19
Section 11Section 132Section 143(3)Section 153ASection 254Section 269Section 269SSection 271D

…limitation, but the fact remains that as per the circular No.9 of 2016, dated 26/04/2016, the Board has clarified in the light of the decision of the Hon'ble Kerala High Court in the case of Grihalakshmi Vision vs. Assistant Commissioner of Income Tax (2015) 379 ITR 100 (Kerala) that the competent authority for imposition of penalty under section 271D of the Act for violation of section 269SS is the Jt. Commissioner of Income Tax and therefore, it is the date on under section 274 r.w.s. 271D of the Act, is relevant for the purpose of computing the limitation for imposing penalty under section 271D of the Act. Th…

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

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

ITA 1256/HYD/2025[2017-18]Status: DisposedITAT Hyderabad27 Mar 2026AY 2017-18
Section 11Section 132Section 143(3)Section 153ASection 254Section 269Section 269SSection 271D

…limitation, but the fact remains that as per the circular No.9 of 2016, dated 26/04/2016, the Board has clarified in the light of the decision of the Hon'ble Kerala High Court in the case of Grihalakshmi Vision vs. Assistant Commissioner of Income Tax (2015) 379 ITR 100 (Kerala) that the competent authority for imposition of penalty under section 271D of the Act for violation of section 269SS is the Jt. Commissioner of Income Tax and therefore, it is the date on under section 274 r.w.s. 271D of the Act, is relevant for the purpose of computing the limitation for imposing penalty under section 271D of the Act. Th…

AURORA EDUCATIONAL SOCIETY,HYDERABAD vs. ACIT., CENTRAL CIRCLE 2(4), HYDERABAD

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

ITA 1255/HYD/2025[2016-17]Status: DisposedITAT Hyderabad27 Mar 2026AY 2016-17
Section 11Section 132Section 143(3)Section 153ASection 254Section 269Section 269SSection 271D

…limitation, but the fact remains that as per the circular No.9 of 2016, dated 26/04/2016, the Board has clarified in the light of the decision of the Hon'ble Kerala High Court in the case of Grihalakshmi Vision vs. Assistant Commissioner of Income Tax (2015) 379 ITR 100 (Kerala) that the competent authority for imposition of penalty under section 271D of the Act for violation of section 269SS is the Jt. Commissioner of Income Tax and therefore, it is the date on under section 274 r.w.s. 271D of the Act, is relevant for the purpose of computing the limitation for imposing penalty under section 271D of the Act. Th…

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…

MSN LABORATORIES PRIVATE LIMITED,HYDERABAD vs. ADDL. CIT, CENTRAL RANGE-2, HYDERABAD

In the result, the appeals filed by the assessee for the A

ITA 2172/HYD/2025[2021-22]Status: DisposedITAT Hyderabad25 Feb 2026AY 2021-22

Bench: Shri Vijay Pal Rao, Vice-A N D Shri Manjunatha G.आ.अपी.सं /Ita Nos. 2164, 2165, 2171 & 2172/Hyd/2025 (िनधा"रण वष"/Assessment Years: 2018-19 To 2021-22) M/S. Msn Laboratories (P) Ltd Vs. Additional Cit Hyderabad Central Range-2 Pan:Aadcm6283F Hyderabad (Appellant) (Respondent) िनधा""रती "ारा/Assessee By: Shri M.V. Prasad, Ca राज" व "ारा/Revenue By: Dr. Sachin Kumar, Sr. Ar सुनवाई की तारीख/Date Of Hearing: 21/01/2026 घोषणा की तारीख/Pronouncement: 25/02/2026 आदेश/Order Per. Manjunatha, G. A.M. These Four Appeals Filed By The Assessee Are Directed Against The Separate, But Identical Orders Passed By The Learned Commissioner Of Income Tax (Appeals)-12, Hyderabad, All Dated 08/10/2025 For The A.Ys 2018-19 To 2021-22 Respectively. Since, Identical Issues Have Been Raised By The Assessee In All These Four Appeals, For The Sake Of Convenience, These Appeals Were Heard Together & Are Being Disposed Off, By This Common Consolidated Order.

For Appellant: Shri M.V. Prasad, CAFor Respondent: Dr. Sachin Kumar, Sr. AR
Section 132Section 153ASection 269Section 271DSection 274

…limitation, but the fact remains that as per the circular No.9 of 2016, dated 26/04/2016, the Board has clarified in the light of the decision of the Hon'ble Kerala High Court in the case of Grihalakshmi Vision vs. Assistant Commissioner of Income Tax (2015) 379 ITR 100 (Kerala) that the competent authority for imposition of penalty under section 271DA of the Act for violation of section 269ST is the Jt. Page 13 of 33 ITA Nos 2164 2165 2171 and 2172 MSN Laboratories P Ltd Commissioner of Income Tax and therefore, it is the date on which the authority imposing penalty issued a show cause notice under section 2…

MSN LABORATORIES PRIVATE LIMITED,HYDERABAD vs. ADDL CIT, CENTRAL RANGE-2 , HYDERABAD

ITA 2171/HYD/2025[2020-21]Status: DisposedITAT Hyderabad25 Feb 2026AY 2020-21
For Appellant: Shri M.V. Prasad, CAFor Respondent: Dr. Sachin Kumar, Sr. AR
Section 132Section 153ASection 269Section 269OSection 269SSection 271D

…limitation, but the fact remains that as per the circular No.9 of 2016, dated 26/04/2016, the Board has clarified in the light of the decision of the Hon'ble Kerala High Court in the case of Grihalakshmi Vision VS. Assistant Commissioner of Income Tax (2015) 379 ITR 100 (Kerala) that the competent authority for imposition of penalty under section 271DA of the Act for violation of section 269ST is the Jt. Page 13 of 33 Commissioner of Income Tax and therefore, it is the date on which the authority imposing penalty issued a show cause notice under section 274 r.w.s. 271DA of the Act is relevant for the purpose of…

MSN LABORATORIES PRIVATE LIMITED,HYDERABAD vs. ADDL CIT, CENTRAL RANGE-2, HYDERABAD

In the result, the appeals filed by the assessee for the A

ITA 2165/HYD/2025[2019-20]Status: DisposedITAT Hyderabad25 Feb 2026AY 2019-20

Bench: Shri Vijay Pal Rao, Vice-A N D Shri Manjunatha G.आ.अपी.सं /Ita Nos. 2164, 2165, 2171 & 2172/Hyd/2025 (िनधा"रण वष"/Assessment Years: 2018-19 To 2021-22) M/S. Msn Laboratories (P) Ltd Vs. Additional Cit Hyderabad Central Range-2 Pan:Aadcm6283F Hyderabad (Appellant) (Respondent) िनधा""रती "ारा/Assessee By: Shri M.V. Prasad, Ca राज" व "ारा/Revenue By: Dr. Sachin Kumar, Sr. Ar सुनवाई की तारीख/Date Of Hearing: 21/01/2026 घोषणा की तारीख/Pronouncement: 25/02/2026 आदेश/Order Per. Manjunatha, G. A.M. These Four Appeals Filed By The Assessee Are Directed Against The Separate, But Identical Orders Passed By The Learned Commissioner Of Income Tax (Appeals)-12, Hyderabad, All Dated 08/10/2025 For The A.Ys 2018-19 To 2021-22 Respectively. Since, Identical Issues Have Been Raised By The Assessee In All These Four Appeals, For The Sake Of Convenience, These Appeals Were Heard Together & Are Being Disposed Off, By This Common Consolidated Order.

For Appellant: Shri M.V. Prasad, CAFor Respondent: Dr. Sachin Kumar, Sr. AR
Section 132Section 153ASection 269Section 271DSection 274

…limitation, but the fact remains that as per the circular No.9 of 2016, dated 26/04/2016, the Board has clarified in the light of the decision of the Hon'ble Kerala High Court in the case of Grihalakshmi Vision vs. Assistant Commissioner of Income Tax (2015) 379 ITR 100 (Kerala) that the competent authority for imposition of penalty under section 271DA of the Act for violation of section 269ST is the Jt. Page 13 of 33 ITA Nos 2164 2165 2171 and 2172 MSN Laboratories P Ltd Commissioner of Income Tax and therefore, it is the date on which the authority imposing penalty issued a show cause notice under section 2…

MSN LABORATORIES PRIVATE LIMITED,HYDERABAD vs. ADDL CIT, CENTRAL RANGE-2, HYDERABAD

ITA 2164/HYD/2025[2018-19]Status: DisposedITAT Hyderabad25 Feb 2026AY 2018-19
For Appellant: Shri M.V. Prasad, CAFor Respondent: Dr. Sachin Kumar, Sr. AR
Section 132Section 153ASection 269Section 269OSection 269SSection 271D

…limitation, but the fact remains that as per the circular No.9 of 2016, dated 26/04/2016, the Board has clarified in the light of the decision of the Hon'ble Kerala High Court in the case of Grihalakshmi Vision VS. Assistant Commissioner of Income Tax (2015) 379 ITR 100 (Kerala) that the competent authority for imposition of penalty under section 271DA of the Act for violation of section 269ST is the Jt. Page 13 of 33 Commissioner of Income Tax and therefore, it is the date on which the authority imposing penalty issued a show cause notice under section 274 r.w.s. 271DA of the Act is relevant for the purpose of…

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…

HARI KRISHNA LEELA PRASAD PALADUGU,HYDERABAD vs. INCOME TAX OFFICER, WARD - 6(1), HYDERABAD

ITA 798/HYD/2025[2017-18]Status: DisposedITAT Hyderabad10 Dec 2025AY 2017-18

Bench: SHRI G. MANJUNATHA, HON’BLE (Accountant Member), SHRI RAVISH SOOD, HON’BLE (Judicial Member)

Section 143(1)Section 143(3)Section 269SSection 271DSection 274

…equirement of satisfaction from the A.O. before initiation of penalty proceedings is contrary to the law and cannot be accepted. In this regard, he relied upon the decision of the Hon’ble High Court of Kerala in the case of Grihalakshmi Vision Vs. ACIT [2015] 379 ITR 100 (Kerala). 12. We have heard both parties, perused the material available on record, and had gone through the orders of the authorities below. We have also carefully considered the relevant case laws relied upon by both parties in support of their contentions. The learned counsel for the assessee and the learned Senior A.R. for the Revenue have a…

BALREDDY GADE,SECUNDERABAD vs. ADDL. CIT., CENTRAL RANGE-1, HYDERABAD

In the result, the appeal of the assessee is allowed

ITA 578/HYD/2025[2013-2014]Status: DisposedITAT Hyderabad28 Aug 2025AY 2013-2014

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 :

For Appellant: Shri K C Devdas, C.AFor Respondent: : Dr. Narendra Kumar Naik
Section 132Section 133ASection 144Section 269SSection 271(1)(c)Section 271DSection 68

…आयकर अपीलीय अधिकरण, हैदराबाद पीठ IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘B’ Bench, Hyderabad श्री रविश सूद, न् याययक सदस् य एवं श्री मिुसूदन सावडिया, लेखा सदस् य के समक्ष । BEFORE SHRI RAVISH SOOD, JUDICIAL MEMBER AND SHRI MADHUSUDAN SAWDIA, ACCOUNTANT MEMBER आ.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 सु…

BALREDDY GADE,SECUNDERABAD vs. ADDL. CIT., CENTRAL RANGE-1, HYDERABAD

In the result, the appeal of the assessee is allowed

ITA 577/HYD/2025[2010-2011]Status: DisposedITAT Hyderabad28 Aug 2025AY 2010-2011

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 :

For Appellant: Shri K C Devdas, C.AFor Respondent: : Dr. Narendra Kumar Naik
Section 132Section 133ASection 144Section 269SSection 271(1)(c)Section 271DSection 68

…आयकर अपीलीय अधिकरण, हैदराबाद पीठ IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘B’ Bench, Hyderabad श्री रविश सूद, न् याययक सदस् य एवं श्री मिुसूदन सावडिया, लेखा सदस् य के समक्ष । BEFORE SHRI RAVISH SOOD, JUDICIAL MEMBER AND SHRI MADHUSUDAN SAWDIA, ACCOUNTANT MEMBER आ.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 सु…

BALREDDY GADE,SECUNDERABAD vs. ADDL. CIT., CENTRAL RANGE-1, HYDERABAD

In the result, the appeal of the assessee is allowed

ITA 576/HYD/2025[2010-2011]Status: DisposedITAT Hyderabad28 Aug 2025AY 2010-2011

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 :

For Appellant: Shri K C Devdas, C.AFor Respondent: : Dr. Narendra Kumar Naik
Section 132Section 133ASection 144Section 269SSection 271(1)(c)Section 271DSection 68

…आयकर अपीलीय अधिकरण, हैदराबाद पीठ IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘B’ Bench, Hyderabad श्री रविश सूद, न् याययक सदस् य एवं श्री मिुसूदन सावडिया, लेखा सदस् य के समक्ष । BEFORE SHRI RAVISH SOOD, JUDICIAL MEMBER AND SHRI MADHUSUDAN SAWDIA, ACCOUNTANT MEMBER आ.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 सु…

BALREDDY GADE,SECUNDERABAD vs. ADDL. CIT., CENTRAL RANGE-1, HYDERABAD

In the result, the appeal of the assessee is allowed

ITA 575/HYD/2025[2009-10]Status: DisposedITAT Hyderabad28 Aug 2025AY 2009-10

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 :

For Appellant: Shri K C Devdas, C.AFor Respondent: : Dr. Narendra Kumar Naik
Section 132Section 133ASection 144Section 269SSection 271(1)(c)Section 271DSection 68

…आयकर अपीलीय अधिकरण, हैदराबाद पीठ IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘B’ Bench, Hyderabad श्री रविश सूद, न् याययक सदस् य एवं श्री मिुसूदन सावडिया, लेखा सदस् य के समक्ष । BEFORE SHRI RAVISH SOOD, JUDICIAL MEMBER AND SHRI MADHUSUDAN SAWDIA, ACCOUNTANT MEMBER आ.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 सु…

VERAMBALLY THAZHIKUNIYIL VINODAN,KOZHIKODE vs. THE JOINT COMMISSIONER OF INCOME TAX, KOCHI

ITA 350/COCH/2025[2016-17]Status: DisposedITAT Cochin06 Aug 2025AY 2016-17

Bench: Shri Inturi Rama Rao, Am & Shri Sonjoy Sarma, Jm

For Appellant: Shri R. Krishnan, CAFor Respondent: Shri Sanjit Kumar Das, CIT-DR
Section 139(1)Section 143(3)Section 153ASection 269SSection 271DSection 274

…to the provisions of section 269SS. Therefore, the assessee was forced to accept the balance consideration in cash, however, Ld. CIT(A) placing reliance on the decision of Hon'ble Jurisdictional High Court in the case of Grihalaxmi Vision vs. Addl. CIT [2015] 379 ITR 100 (Ker.) held that penalty proceedings initiated by the JCIT are well within the time. Accordingly, upheld the validity of initiation of penalty proceedings. The Ld. CIT(A) also held that ignorance does not constitute reasonable cause. Accordingly, confirmed the levy of penalty. 4. Being aggrieved, the assessee is in appeal before the Tribunal in t…

SUBRAMANYAN HARIKUMAR,PALKKAD vs. JCIT, PALAKKAD

In the result, appeal filed by the assessee stands dismissed

ITA 711/COCH/2024[2017-18]Status: DisposedITAT Cochin20 Mar 2025AY 2017-18

Bench: Shri Inturi Rama Rao, Am & Shri Soundararajan K., Jm Assessment Year: 2017-18 Subramanyan Harikumar .......... Appellant 29/58-4, 42/409-I, Mania, M.G. Road Karnaki Nagar, Palakkad 678001 [Pan: Achph7765A] Vs. Jt. Commissioner Of Income Tax .......... Respondent Aayakar Bhavan, English Church Road Palakkad 678014 Appellant By: Smt. Divya Ravindran, Advocate Respondent By: Smt. Leena Lal, Sr. D.R. Date Of Hearing: 10.03.2025 Date Of Pronouncement: 20.03.2025

For Appellant: Smt. Divya Ravindran, AdvocateFor Respondent: Smt. Leena Lal, Sr. D.R
Section 143(3)Section 269SSection 271D

…ted that the penalty proceedings were initiated by the JCIT as the show cause notice was issued by him. In this connection she also placed reliance on the decision of the Hon'ble Jurisdictional High Court in the case of Grihalakshmi Vision v. Addl. CIT [2015] 379 ITR 100. Further, she submits that there is a clear violation of provisions of section 269SS of the Act. In the absence of any reasonable cause for violation of provisions of section 269SS, the penalty is exigible, no interference in the orders of the lower authorities is called for. 4 Subramanyan Harikumar 8. We have heard the rival contentions of bot…

INCOME TAX OFFICER, WARD-1, GUDUR vs. SIREESHA POCHAREDDY, CHINTHAVARAM

In the result, appeal of the Revenue ITA

ITA 1270/HYD/2024[2017-18]Status: DisposedITAT Hyderabad12 Mar 2025AY 2017-18

Bench: Shri Manjunatha G & Shri Ravish Sood

For Appellant: Income Tax PractitionerFor Respondent: Dr. Sachin Kumar, Sr AR
Section 143(3)Section 269SSection 271DSection 275(1)(c)

…IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD “B” BENCH : HYDERABAD BEFORE SHRI MANJUNATHA G, ACCOUNTANT MEMBER AND SHRI RAVISH SOOD, JUDICIAL MEMBER ITA.No.1270/Hyd/2024 Assessment Year 2017-2018 AND Cross Objection No.2/Hyd/2025 Arising out of ITA.No.1270/Hyd/2024 - Assessment Year 2017-2018 Sireesha Pochareddy, The Income Tax Officer, Chinthavaram (PO) vs. GUDUR – 524 101. Nellore Dist. PIN 524 412 PAN APXPP6535M Andhra Pradesh Andhra Pradesh (Respondent/Cross Objector in C.O) (Appellant/Respondent in C.O) For Revenue : Dr. Sachin Kumar, Sr AR Shri M.A. Rahim, For Assessee : Income Tax Practitioner Date of He…

VIMAL TODI,INDORE vs. ADDITIONAL COMMISSIONER OF INCOME TAX, INDORE

Appeals are allowed

ITA 190/IND/2024[2014-15]Status: DisposedITAT Indore25 Oct 2024AY 2014-15

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

Section 132Section 153ASection 253(5)Section 269SSection 271D

…आयकर अपीलीय िअधकरण, इंदौर 0◌ायपीठ, 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 No. 188 to 190/Ind/2024 (AYs: 2012-13 to 2014-15) Shri Vimal Todi, Additional Commissioner of बनाम/ 501, Darshan Residency, Income-tax, Vs. 104-105, Anand Bazar, Indore Indore (PAN: AFYPT0164P) (Assessee/Appellant) (Revenue/Respondent) Assessee by Shri Venus Rawka, CA & AR Revenue by Shri Ashish Porwal, Sr. DR Date of Hearing 10.10.2024 Date of Pronouncement 25.10.2024 आदेश/ O R D E R Per Bench: The captioned three appeals a…

VIMAL TODI,INDORE vs. ADDITIONAL COMMISSIONER OF INCOME TAX, INDORE

Appeals are allowed

ITA 189/IND/2024[2013-14]Status: DisposedITAT Indore25 Oct 2024AY 2013-14

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

Section 132Section 153ASection 253(5)Section 269SSection 271D

…आयकर अपीलीय िअधकरण, इंदौर 0◌ायपीठ, 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 No. 188 to 190/Ind/2024 (AYs: 2012-13 to 2014-15) Shri Vimal Todi, Additional Commissioner of बनाम/ 501, Darshan Residency, Income-tax, Vs. 104-105, Anand Bazar, Indore Indore (PAN: AFYPT0164P) (Assessee/Appellant) (Revenue/Respondent) Assessee by Shri Venus Rawka, CA & AR Revenue by Shri Ashish Porwal, Sr. DR Date of Hearing 10.10.2024 Date of Pronouncement 25.10.2024 आदेश/ O R D E R Per Bench: The captioned three appeals a…

MANISHA VIKRANT SHAH,PUNE vs. INCOME TAX OFFICER WARD 12(1) PUNE, PUNE

In the result, the appeal of the assessee is allowed

ITA 1148/PUN/2023[2017-18]Status: DisposedITAT Pune05 Jul 2024AY 2017-18

Bench: Shri Rama Kanta Panda & Ms. Astha Chandra

For Appellant: Shri C.V. DespandeFor Respondent: Shri Pawan Bharati
Section 143(1)Section 143(2)Section 143(3)Section 269SSection 27Section 271DSection 275(1)(c)

…आयकर अपीलीय अधिकरण “ए” न्यायपीठ पुणे में । IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, PUNE BEFORE SHRI RAMA KANTA PANDA, VICE PRESIDENT AND MS. ASTHA CHANDRA, JUDICIAL MEMBER आयकर अपील सं. / ITA No.1148/PUN/2023 धििाारण वर्ा / Assessment Year : 2017-18 Manisha Vikrant Shah, Income Tax Officer, 302 Narayan Peth, Daily Prabhat Ward – 12(1), Pune Compound, Pune, Vs. Maharashtra – 411030 PAN : AFHPS9241K अपीलार्थी / Appellant प्रत्यर्थी / Respondent Assessee by : Shri C.V. Despande Department by : Shri Pawan Bharati Date of hearing : 19-06-2024 Date of 05-07-2024 Pronouncement : आदेश / ORDER PER ASTHA CHAN…

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Grihalakshmi Vision v. Assistant Commissioner of Income Tax (379 ITR 100) — Cited in 42 Judgments | BharatTax