MOOLA PADMAJA,HYDERABAD vs. ACIT CENTRAL CIRCLE-3(2), HYDERABAD

In the result, the appeals filed by the respective assessees are dismissed

Bench: Shri Rama Kanta Panda & Shri Laliet Kumarassessment Year: 2012-13 Moola Padmaja Vs. Acit,Cc-3(2) 8-1-293/A/74/A 7Th Floor Dwaraka Nagar Colony Aaykar Bhawan Narayanamma Engineering Basheer Bagh College, Raidurg Hyderabad-500 004 Hyderabad-500 008 Pan : Aoipp2482B Assessment Year: 2012-13 Vinod Aerakula Vs Acit,Cc-3(2) B-109, Western Plaza 7Th Floor Hussain Shahwali Darha Aaykar Bhawan Shaikpet, Hyderabad Basheer Bagh Telangana Hyderabad-500 004 Pan : Aoopa5855R (Appellant) (Respondent) Assessee By: Shri K.C.Devdas, Ca Revenue By: Shri K.P.R.R.Murthy, Sr.Ar Date Of Hearing: 15.02.2023 Date Of Pronouncement: 22.02.2023 O R D E R Per Shri Rama Kanta Panda (A.M.): The Above Two Appeals Filed By The Respective Assessees Are Directed Against The Separate Orders Dated 31.03.2022 & 27.3.2022 Respectively Of The Learned Cit(A) (Appeals)-11, Hyderabad Relating To Ay 2012-13. Since Identical Grounds Have Been Raised By The Respective Assessees, Therefore, These Were Heard Together & Are Being Disposed Of By This Common Order For The Sake Of Convenience.

natural justice is offended. On the basis of such proceedings, no penalty could be imposed to the assessee. s) Taking up of penalty proceedings on one limb and finding the assessee guilty of another limb is bad in law. t) The penalty proceedings are distinct from the assessment proceedings. The proceedings for imposition of penalty though emanate from proceedings

HINDUPUR BIO-ENERGY PRIVATE LIMITED,HYDERABAD vs. DY. COMMISSIONER OF INCOME TAX , CIRCLE-2(2), HYDERABAD

In the result, the appeal of the assessee is dismissed, and the appeal of Revenue is allowed

Bench: Shri R.K. Panda & Shri Laliet Kumarassessment Year: 2011-12 Hindupur Bio-Energy Vs. The Deputy Commissioner Private Limited, Of Income Tax, Hyderabad. Circle 2(2), Hyderabad. Pan : Aabch0124J. (Appellant) (Respondent / Cross-Appellant) Assessment Year: 2011-12 The Deputy Commissioner Hindupur Bio-Energy Of Income Tax, Private Limited, Circle 2(2), Hyderabad. Hyderabad. Pan : Aabch0124J. (Appellant) (Respondent / Cross-Appellant) Assessee By: Shri M. Chandramouleswara Rao, C.A. Revenue By: Shri L.V. Bhaskara Reddy, Cit-Dr Date Of Hearing: 11.12.2023 Date Of Pronouncement: 21.12.2023

u/s. 148, the assessee would not have filed the return of income, especially considering the past conduct of the assessee and therefore, it is a clear case of concealment of income as per Explanation 3 to section 271(1)(c) of the I.T. Act. Therefore, penalty in our opinion was rightly levied by the AO and sustained by the ld.CIT

DCIT, CIRCLE-2(2), HYDERABAD, HYDERABAD vs. HINDUPUR BIO-ENERGY PVT. LTD., HYD, HYDERABAD

In the result, the appeal of the assessee is dismissed, and the appeal of Revenue is allowed

Bench: Shri R.K. Panda & Shri Laliet Kumarassessment Year: 2011-12 Hindupur Bio-Energy Vs. The Deputy Commissioner Private Limited, Of Income Tax, Hyderabad. Circle 2(2), Hyderabad. Pan : Aabch0124J. (Appellant) (Respondent / Cross-Appellant) Assessment Year: 2011-12 The Deputy Commissioner Hindupur Bio-Energy Of Income Tax, Private Limited, Circle 2(2), Hyderabad. Hyderabad. Pan : Aabch0124J. (Appellant) (Respondent / Cross-Appellant) Assessee By: Shri M. Chandramouleswara Rao, C.A. Revenue By: Shri L.V. Bhaskara Reddy, Cit-Dr Date Of Hearing: 11.12.2023 Date Of Pronouncement: 21.12.2023

u/s. 148, the assessee would not have filed the return of income, especially considering the past conduct of the assessee and therefore, it is a clear case of concealment of income as per Explanation 3 to section 271(1)(c) of the I.T. Act. Therefore, penalty in our opinion was rightly levied by the AO and sustained by the ld.CIT

ASST. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, TIRUPATI, TIRUPATI vs. PALLAM REDDY SREELAKSHMI, TIRUPATI

Appeals are dismissed in above terms

Bench: Shri S.S.Godara & Shri Laxmi Prasad Sahu

natural justice are offended. On the basis of such proceedings, no penalty could be imposed on the assessee) taking up of penalty proceedings on one limb and finding the assessee guilty of another limb is bad in law; penalty proceedings are distinct from the assessment proceedings : though proceedings for imposition of penalty emanate from proceedings of assessment, they are independent

ASST. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, TIRUPATI vs. PALAKALA GUNASEKHAR, TIRUPATI

Appeals are dismissed in above terms

Bench: Shri S.S.Godara & Shri Laxmi Prasad Sahu

natural justice are offended. On the basis of such proceedings, no penalty could be imposed on the assessee) taking up of penalty proceedings on one limb and finding the assessee guilty of another limb is bad in law; penalty proceedings are distinct from the assessment proceedings : though proceedings for imposition of penalty emanate from proceedings of assessment, they are independent

SHANTA SRIRAM CONSTRUCTIONS PVT.LTD., HYD,HYDERABAD vs. DCIT, CIRCLE-3(1), HYDERABAD, HYDERABAD

In the result, appeal filed by the assessee is allowed

Bench: V. Durga Rao & Shri S. Rifaur Rahmanassessment Year: 2009-10 Shanta Sriram Infra & Vs. Dcit, Constructions Pvt Ltd., Circle-3(1), Hyderabad. Hyderabad. Pan: Aadcs 4180 M (Appellant) (Respondent) Assessee By: Sri S. Rama Rao Revenue By: Smt. M. Narmada, Dr Date Of Hearing: 05/03/2019 Date Of Pronouncement: 15/03/2019 Order Per V. Durga Rao, J.M.:

u/s 271(1)© and issued show cause notice in the printed proforma of penalty. The AO has issued the penalty notice which reads as under : “WHEREAS in the course of the proceeding before me for the Asst. Year 2007-08 it appears to me that you have concealed the particulars of your some or furnished inaccurate particulars of such income

S. VENKATESWARA REDDY,KURNOOL vs. INCOME TAX OFFICER, WARD-2, KURNOOL

In the result, appeal filed by the assessee is allowed

Bench: Shri V. Durga Rao, Hon’Blevenkateswara Reddy Singani, Vs. Ito, Ward-2, Chetlamallapuram Village, Kurnool. Kallur Mandal, Kurnool Dist. Pan No. Aqxps 9237 Q (Appellant) (Respondent)

u/s 271(1)(c) and issued show cause notice in the printed proforma of penalty. The AO has issued the penalty notice which reads as under : “WHEREAS in the course of the proceeding before me for the Asst. Year 2007-08 it appears to me that you have concealed the particulars of your some or furnished inaccurate particulars of such

PRADEEP KUMAR REDDY YELLAREDDYGARI,KURNOOL vs. INCOME TAX OFFICER, WARD-1, ADONI

In the result, appeal filed by the assessee is allowed

Bench: Shri V. Durga Rao, Hon’Blepradeep Kumar Reddy Vs. Ito, Ward-1, Yellareddygari, No. 2-10, Adoni. Ramapuram Village, Thungabhadra Post, Mantralayam Mandal, Kurnool District. Pan No. Afbpy 3827 P (Appellant) (Respondent)

u/s 271(1)(c) and issued show cause notice in the printed proforma of penalty. The AO has issued the penalty notice which reads as under : “WHEREAS in the course of the proceeding before me for the Asst. Year 2007-08 it appears to me that you have concealed the particulars of your some or furnished inaccurate particulars of such

SRI AMARENDER REDDY KONDAKINI,HYDERABAD vs. INCOME TAX OFFICER, WARD-15(1), HYDERABAD

In the result, appeal filed by the assessee is allowed

Bench: Shri V. Durga Rao, Hon’Bleamarender Reddy Kondakini, Vs. Ito, Ward-15(1), H.No. 37-93-222/22, Hyderabad. Road No.4, Sainikvihar, Madhuranagar Colony, Naredmet ‘X’ Roads, Hyderabad. Pan No. Ajbpk 9261 F (Appellant) (Respondent)

u/s 271(1)(c) and issued show cause notice in the printed proforma of penalty. The AO has issued the penalty notice which reads as under : “WHEREAS in the course of the proceeding before me for the Asst. Year 2007-08 it appears to me that you have concealed the particulars of your some or furnished inaccurate particulars of such

SUNIL KUMAR AHUJA,HYDERABAD vs. ITO., CETRAL CIRCLE-1(1), HYDERABAD

In the result, the appeals of the assessee in ITA no

Bench: Shri Vijay Pal Rao & Shri Madhusudan Sawdiaआ.अपी.सं /Ita No.126, 127 & 128/Hyd/2025 ("नधा"रण वष"/Asst. Year:2007-08, 2008-09 & 2009-10) Sunil Kumar Ahuja, Vs. Income Tax Officer, Hyderabad. Central Circle-1(1), Pan: Ablpa2822L Hyderabad. (Appellant) (Respondent) "नधा"रती "वारा/Assessee By: Shri S. Rama Rao, Advocate राज" व "वारा/Revenue By:: Dr. Sachin Kumar, Sr. Ar सुनवाई क" तार"ख/Date Of Hearing: 02/02/2026 घोषणा क" तार"ख/Pronouncement: 11/02/2026 आदेश/Order Per Madhusudan Sawdia, A.M.: The Captioned Three Appeals Are Filed By Shri Sunil Kumar Ahuja (“The Assessee”), Feeling Aggrieved By The Separate Orders Passed By The Learned Commissioner Of Income Tax (Appeals)-12, Hyderabad (“Ld. Cit(A)”), All Dated 25.11.2024 For The A.Y.2007-08, A.Y.2008-09 & A.Y.2009-10 Respectively. Since All These Three Appeals Are Related To The Same Assessee & The Issues Involved Are Identical, They Are Heard Together & One Consolidated Order Is Being Passed For The Sake Of Convenience & Brevity.

u/s 271(1)(c) is being initiated separately for concealment of income & for furnishing inaccurate particulars of income." 20. We may note, that another coordinate bench of this Court, of which one of us [i.e., Rajiv Shakdher, J.] was a party has reached the same conclusion in PCIT v. Minu Bakshi 222 (7) TMI 1370-Delhi. 21. Penalty proceedings entail

SUNIL KUMAR AHUJA,HYDERABAD vs. ITO., CENTRAL CIRCLE-1(1), HYDERABAD

In the result, the appeals of the assessee in ITA no

Bench: Shri Vijay Pal Rao & Shri Madhusudan Sawdiaआ.अपी.सं /Ita No.126, 127 & 128/Hyd/2025 ("नधा"रण वष"/Asst. Year:2007-08, 2008-09 & 2009-10) Sunil Kumar Ahuja, Vs. Income Tax Officer, Hyderabad. Central Circle-1(1), Pan: Ablpa2822L Hyderabad. (Appellant) (Respondent) "नधा"रती "वारा/Assessee By: Shri S. Rama Rao, Advocate राज" व "वारा/Revenue By:: Dr. Sachin Kumar, Sr. Ar सुनवाई क" तार"ख/Date Of Hearing: 02/02/2026 घोषणा क" तार"ख/Pronouncement: 11/02/2026 आदेश/Order Per Madhusudan Sawdia, A.M.: The Captioned Three Appeals Are Filed By Shri Sunil Kumar Ahuja (“The Assessee”), Feeling Aggrieved By The Separate Orders Passed By The Learned Commissioner Of Income Tax (Appeals)-12, Hyderabad (“Ld. Cit(A)”), All Dated 25.11.2024 For The A.Y.2007-08, A.Y.2008-09 & A.Y.2009-10 Respectively. Since All These Three Appeals Are Related To The Same Assessee & The Issues Involved Are Identical, They Are Heard Together & One Consolidated Order Is Being Passed For The Sake Of Convenience & Brevity.

u/s 271(1)(c) is being initiated separately for concealment of income & for furnishing inaccurate particulars of income." 20. We may note, that another coordinate bench of this Court, of which one of us [i.e., Rajiv Shakdher, J.] was a party has reached the same conclusion in PCIT v. Minu Bakshi 222 (7) TMI 1370-Delhi. 21. Penalty proceedings entail

SUNIL KUMAR AHUJA,HYDERABAD vs. ITO., CENTRAL CIRCLE-1(1), HYDERABAD

In the result, the appeals of the assessee in ITA no

Bench: Shri Vijay Pal Rao & Shri Madhusudan Sawdiaआ.अपी.सं /Ita No.126, 127 & 128/Hyd/2025 ("नधा"रण वष"/Asst. Year:2007-08, 2008-09 & 2009-10) Sunil Kumar Ahuja, Vs. Income Tax Officer, Hyderabad. Central Circle-1(1), Pan: Ablpa2822L Hyderabad. (Appellant) (Respondent) "नधा"रती "वारा/Assessee By: Shri S. Rama Rao, Advocate राज" व "वारा/Revenue By:: Dr. Sachin Kumar, Sr. Ar सुनवाई क" तार"ख/Date Of Hearing: 02/02/2026 घोषणा क" तार"ख/Pronouncement: 11/02/2026 आदेश/Order Per Madhusudan Sawdia, A.M.: The Captioned Three Appeals Are Filed By Shri Sunil Kumar Ahuja (“The Assessee”), Feeling Aggrieved By The Separate Orders Passed By The Learned Commissioner Of Income Tax (Appeals)-12, Hyderabad (“Ld. Cit(A)”), All Dated 25.11.2024 For The A.Y.2007-08, A.Y.2008-09 & A.Y.2009-10 Respectively. Since All These Three Appeals Are Related To The Same Assessee & The Issues Involved Are Identical, They Are Heard Together & One Consolidated Order Is Being Passed For The Sake Of Convenience & Brevity.

u/s 271(1)(c) is being initiated separately for concealment of income & for furnishing inaccurate particulars of income." 20. We may note, that another coordinate bench of this Court, of which one of us [i.e., Rajiv Shakdher, J.] was a party has reached the same conclusion in PCIT v. Minu Bakshi 222 (7) TMI 1370-Delhi. 21. Penalty proceedings entail

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

justice and therefore, learned Commissioner erred in confirming the order of the JCIT, levy penalty of Rs.43,50,000/- u/s 271D of the IT Act. 7. The appellant craves leave to add to, amend OR modify the above grounds of appeal either before OR at the time of hearing of the appeal, if it is considered necessary. 3. Ground no.2

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

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

natural justice. No doubt, under section 129 noted hereinbefore, an assessee has a right to demand that before the successor-ITO continues any proceeding initiated by his predecessor or any part thereof, he should reopen any part of the proceeding or rehear the assessee before any final order of assessment was passed. In the instant case, there was no such

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

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

natural justice. No doubt, under section 129 noted hereinbefore, an assessee has a right to demand that before the successor-ITO continues any proceeding initiated by his predecessor or any part thereof, he should reopen any part of the proceeding or rehear the assessee before any final order of assessment was passed. In the instant case, there was no such

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

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

natural justice. No doubt, under section 129 noted hereinbefore, an assessee has a right to demand that before the successor-ITO continues any proceeding initiated by his predecessor or any part thereof, he should reopen any part of the proceeding or rehear the assessee before any final order of assessment was passed. In the instant case, there was no such

BHAGAWAN SRI BALASAIBABA CENTRAL TRUST,KURNOOL vs. INCOME TAX OFFICER, EXEMPTION WARD, TIRUPATI

In the result, the appeal of the assessee is allowed

Bench: Shri Laliet Kumar & Shri Madhusudan Sawdiaassessment Year: 2016-17 Bhagawan Sri Balasaibaba Vs. The Income Tax Officer, Exemption Ward, Central Trust, Sri Nilayam Fort, Tirupati. Andhra Pradesh. Kurnool. Pan : Aaatb3818R. (Appellant) (Respondent) Assessee By: Shri Pawan Kumar Chakrapani, Ca Revenue By: Shri Jeevan Lal Lavidiya, Cit-Dr Date Of Hearing: 15.10.2024 Date Of Pronouncement: 16.10.2024

natural justice, probabilities, facts and circumstances of the Appellant’s case. 2. The Appellant denies himself liable to be levied an amount being Rs. 6,37,00,000/-, as penalty under section 271D of the Act, under the facts and circumstances of the case. 3. Whether the learned Authorities below are justified in levying a penalty of an amount being

BURADAGUNTA RAJINI,HYDERABAD vs. ITO, WARD-10(1), HYDERABAD

In the result, the appeal of the assessee in ITA

Bench: Shri K. Narasimha Chary & Shri Madhusudan Sawdia

natural justice, we condone the delay of 10 days in filing of the appeal before the Ld. CIT(A). 8. The Ld. AR submitted that the Ld. AO had issued penalty notice u/s. 271

BURADAGUNTA RAJINI,HYDERABAD vs. ITO., WARD-10(1), HYDERABAD

In the result, the appeal of the assessee in ITA

Bench: Shri K. Narasimha Chary & Shri Madhusudan Sawdia

natural justice, we condone the delay of 10 days in filing of the appeal before the Ld. CIT(A). 8. The Ld. AR submitted that the Ld. AO had issued penalty notice u/s. 271