KESIREDDY RAVINDER REDDY,HYDERABAD vs. ITO WARD-11(1), HYDERABAD

273B of the Act. We noted that the\nprovisions of Section 269SS of the Act was amended w.e.f.\n01.06.2015 to include the 'specified sum' within its ambit and the\nsaid term was defined in Explanation to the said Section which is\nreproduced as under:\nO \"specified sum\" means any sum of money receivable,\nwhether as advance or otherwise, in relation

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

DAMODAR RAO BIBINAGAR,HYDERABAD vs. ITO., WARD-13(1), HYDERABAD

In the result, the appeal of the assessee is dismissed

Bench: Shri Laliet Kumarassessment Year: 2017-18 Damodar Rao Bibinagar, Vs. The Additional 1-8-74/6, Commissioner Of Income Chikkadapally, Tax, Hyderabad, Hyderabad. Telangana – 500020. Pan : Afjpb5620F. (Appellant) (Respondent) Assessee By: Sri A.V. Raghuram, Advocate. Revenue By: Ms. Harshita Chouhan, Sr.Ar Date Of Hearing: 26/12/2023 Date Of Pronouncement: 27/12/2023

273B of the Act confers discretion on the authorities to not to levy in deserving cases, like the present case.” 3. The brief facts of the case are that assessee had sold property situated at H.No.1-54, New No-5-14-106, Plot No.54 in Survey No. 16 at Indira Nagar, Phase-Il, Meerpet Village, Kapra, Ranga Reddy Dist

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

HOMOEOPATH TOUFEEQ AHMED,HYDERABAD vs. ADDL. COMMISSIONER OF INCOME TAX, RANGE-9, HYDERABAD

In the result, appeal of the assessee is allowed

Bench: Shri K. Narasimha Chary

house bearing Municipal No. 16-9-433/1, admeasuring 407.7 Sq. Yards or equivalent to 340.91 Sq. Meters, situated at old Malakpet, near Race Course, Hyderabad for an amount of Rs. 41,53,000/- and accepted Rs. 41,53,000/- in cash in contravention to the provision of section 269SS of the Income Tax Act, 1961 (‘the Act’), learned Assessing

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

property. This should be paid as per demand notice u/s. 156 enclosed MOHAN KUMAR R RANGE-9, HYDERABAD Addl. Commr. of Income Tax, Range-9, Hyderabad.” 6. Thus, it is clear from the impugned order u/sec.271D that there was no Reference by the Assessing Officer and also there were no assessment proceedings or any other proceedings in the case