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

property.\nThis should be paid as per demand notice u/s. 156 enclosed\nSd/-MOHAN KUMAR R\nRANGE-9, HYDERABAD\nAddl. Commr. of Income Tax,\nRange-9, Hyderabad.”\n6.\nThus, it is clear from the impugned order u/sec.271D that there\nwas no Reference by the Assessing Officer and also there were no\nassessment proceedings or any other proceedings in the case

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

property.\nThis should be paid as per demand notice u/s. 156 enclosed\nSd/-MOHAN KUMAR R\nRANGE-9, HYDERABAD\nAddl. Commr. of Income Tax,\nRange-9, Hyderabad.\"\n6.\nThus, it is clear from the impugned order u/sec.271D that there\nwas no Reference by the Assessing Officer and also there were no\nassessment proceedings or any other proceedings in the case

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

property.\nThis should be paid as per demand notice u/s. 156 enclosed\nSd/-MOHAN KUMAR R\nRANGE-9, HYDERABAD\nAddl. Commr. of Income Tax,\nRange-9, Hyderabad.”\n6.\nThus, it is clear from the impugned order u/sec.271D that there\nwas no Reference by the Assessing Officer and also there were no\nassessment proceedings or any other proceedings in the case

SOMIREDDY SUDHAKAR REDDY,IBRAHIMPATNAM vs. ITO., WARD-9(1), HYDERABAD

In the result, appeal of the Assessee is allowed

Bench: Shri Vijay Pal Rao & Shri Madhusudan Sawdiaआ.अपी.सं /Ita No.1505/Hyd/2025 Assessment Year 2017-2018 Somireddy Sudhakar The Income Tax Officer, Reddy, Ibrahimpatnam Vs. Ward-9(1), Pin -501 506. R R Dist. Hyderabad. Pan Bghps3108R (Appellant) (Respondent) िनधा"रती "ारा /Assessee By: Sri Mohd. Afzal, Advocate राज" व "ारा /Revenue By: Sri Abhinav Pittal, Sr. Ar

house bearing Municipal No.17-1- 336/1/29, Plot No.29, situated at S.N. Reddy Nagar, Saidabad, Hyderabad for a total sole consideration of Rs.43,50,000/- vide Sale deed No 4535/2016, dated 12.09.2016. During this transaction, the vendor accepted Rs.43,50,000/- in cash in contravention to the provision of Section 269SS of the Income-tax Act, 1961 which attracts penalty u/s.271D. Section

ACIT., EXEMPTIONS CIRCLE-1(1), HYDERABAD vs. PHARMACEUTICALS EXPORT PROMOTION COUNCIL OF INDIA, HYDERABAD

In the result, the appeal of Revenue is allowed

Bench: Shri Laliet Kumar, Hon’Ble & Shri G. Manjunatha, Hon’Bleassessment Year: 2016-17 The Assistant Commissioner Vs. Pharmaceuticals Export Of Income Tax, Promotion Council Of India, Exemptions, Circle – 1(1), Hyderabad. Hyderabad. Pan : Aadcp4643C (Appellant) (Respondent) Assessee By: Shri Rv. Chalam, C.A. Revenue By: Shri B. Balakrishna, Cit-Dr Date Of Hearing: 10.02.2025 Date Of Pronouncement: 11.02.2025

260A of the Act is not so wide as writ jurisdiction. We have no such discretion in the absence of any specific provision in the Act. We are accordingly unable to accept the request of the assessee. 31. We, therefore, hold that the amount of `38,29,535/- spent by the assessee-trust in Hanover, Germany cannot be considered