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156 results for “penalty u/s 271”+ Section 10(34)clear

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Key Topics

Addition to Income90Section 143(3)62Section 153A61Section 271D50Section 80I44Section 271(1)(c)43Section 14736Section 6831Section 132

VIJAYAWADA TOLLWAY PRIVATE LIMITED,HYDERABAD vs. DCIT., CIRCLE-8(1), HYDERABAD

In the result, the appeal filed by the assessee is

ITA 1468/HYD/2025[2012-13]Status: DisposedITAT Hyderabad06 Feb 2026AY 2012-13
For Appellant: Shri A.V. Raghuram, Advocate
Section 143(3)Section 147Section 271(1)(c)

u/s 271(1)(c) of the Act initiated separately.” However, there is no recording of satisfaction whatsoever by the Ld. AO as to the specific charge, namely, whether the penalty proceedings were initiated for concealment of particulars of income or for furnishing of inaccurate particulars of income. It is well settled that recording of clear and unambiguous satisfaction

GUNTI PRASAD (HUF),HYDERABAD vs. INCOME TAX OFFICER, WARD-9(2), HYDERABAD

In the result, appeal of the assessee is dismissed

Showing 1–20 of 156 · Page 1 of 8

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30
Penalty24
Disallowance21
Search & Seizure19
ITA 2360/HYD/2018[2009-10]Status: Disposed
ITAT Hyderabad
17 Mar 2022
AY 2009-10

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahusl.

For Appellant: Shri K.C. DevdasFor Respondent: Shri YVST Sai
Section 131Section 132Section 139(1)Section 153A

10. In all these appeals, the issue in dispute is against the penalty levied u/s 271(1)(c) of the Act. 11. To dispose of these appeals, we refer to the facts from ITA No. 2360/Hyd/2018 and the decision taken in this appeal shall mutatis-mutandis apply to all other appeals as well. 12. Briefly the facts are that

GUNTI PRASAD ,HYDERABAD vs. INCOME TAX OFFICER, WARD-9(2), HYDERABAD

In the result, appeal of the assessee is dismissed

ITA 2361/HYD/2018[2009-10]Status: DisposedITAT Hyderabad17 Mar 2022AY 2009-10

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahusl.

For Appellant: Shri K.C. DevdasFor Respondent: Shri YVST Sai
Section 131Section 132Section 139(1)Section 153A

10. In all these appeals, the issue in dispute is against the penalty levied u/s 271(1)(c) of the Act. 11. To dispose of these appeals, we refer to the facts from ITA No. 2360/Hyd/2018 and the decision taken in this appeal shall mutatis-mutandis apply to all other appeals as well. 12. Briefly the facts are that

GUNTI ANIL KUMAR ,HYDERABAD vs. INCOME TAX OFFICER, WARD-9(2), HYDERABAD

In the result, appeal of the assessee is dismissed

ITA 2363/HYD/2018[2009-10]Status: DisposedITAT Hyderabad17 Mar 2022AY 2009-10

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahusl.

For Appellant: Shri K.C. DevdasFor Respondent: Shri YVST Sai
Section 131Section 132Section 139(1)Section 153A

10. In all these appeals, the issue in dispute is against the penalty levied u/s 271(1)(c) of the Act. 11. To dispose of these appeals, we refer to the facts from ITA No. 2360/Hyd/2018 and the decision taken in this appeal shall mutatis-mutandis apply to all other appeals as well. 12. Briefly the facts are that

GUNTI ASHWIN KUMAR ,HYDERABAD vs. INCOME TAX OFFICER, WARD-9(2), HYDERABAD

In the result, appeal of the assessee is dismissed

ITA 2365/HYD/2018[2009-10]Status: DisposedITAT Hyderabad17 Mar 2022AY 2009-10

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahusl.

For Appellant: Shri K.C. DevdasFor Respondent: Shri YVST Sai
Section 131Section 132Section 139(1)Section 153A

10. In all these appeals, the issue in dispute is against the penalty levied u/s 271(1)(c) of the Act. 11. To dispose of these appeals, we refer to the facts from ITA No. 2360/Hyd/2018 and the decision taken in this appeal shall mutatis-mutandis apply to all other appeals as well. 12. Briefly the facts are that

GUNTI NAVEEN KUMAR ,HYDERABAD vs. INCOME TAX OFFICER, WARD-9(2), HYDERABAD

In the result, appeal of the assessee is dismissed

ITA 2364/HYD/2018[2009-10]Status: DisposedITAT Hyderabad17 Mar 2022AY 2009-10

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahusl.

For Appellant: Shri K.C. DevdasFor Respondent: Shri YVST Sai
Section 131Section 132Section 139(1)Section 153A

10. In all these appeals, the issue in dispute is against the penalty levied u/s 271(1)(c) of the Act. 11. To dispose of these appeals, we refer to the facts from ITA No. 2360/Hyd/2018 and the decision taken in this appeal shall mutatis-mutandis apply to all other appeals as well. 12. Briefly the facts are that

GUNTI PRASAD,HYDERABAD vs. INCOME TAX OFFICER, WARD-9(2), HYDERABAD

In the result, appeal of the assessee is dismissed

ITA 2362/HYD/2018[2011-12]Status: DisposedITAT Hyderabad17 Mar 2022AY 2011-12

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahusl.

For Appellant: Shri K.C. DevdasFor Respondent: Shri YVST Sai
Section 131Section 132Section 139(1)Section 153A

10. In all these appeals, the issue in dispute is against the penalty levied u/s 271(1)(c) of the Act. 11. To dispose of these appeals, we refer to the facts from ITA No. 2360/Hyd/2018 and the decision taken in this appeal shall mutatis-mutandis apply to all other appeals as well. 12. Briefly the facts are that

DCIT, CENTRAL CIRCLE-3(1), HYDERABAD vs. VARSITY EDUCATION MANAGEMENT PVT LTD, MUMBAI

In the result, appeal filed by the Revenue is dismissed

ITA 208/HYD/2023[2011-12]Status: DisposedITAT Hyderabad20 Sept 2024AY 2011-12

Bench: Shri Manjunatha, G. & Shri Prakash Chand Yadavआ.अपी.सं /Ita No. 208/Hyd/2023 (िनधा"रण वष"/Assessment Year: 2011-12) Deputy Commissioner Of Vs. Varsity Education Income Tax, Central Circle Management (P) Ltd 3(1) Hyderabad Hyderabad Pan:Aadcv6100E (Appellant) (Respondent) िनधा""रती "ारा/Assessee By: Advocate A.V. Raghuram राज" व "ारा/Revenue By:: Shri B. Balakrishna, Cit(Dr) सुनवाई की तारीख/Date Of Hearing: 18/09/2024 घोषणा की तारीख/Pronouncement: 20/09/2024 आदेश/Order

For Appellant: Advocate A.V. RaghuramFor Respondent: : Shri B. Balakrishna, CIT(DR)
Section 271(1)(c)Section 274Section 68

34,29,478/- which is equal to tax sought to be evaded. 7. Being aggrieved by the penalty order, the assessee preferred an appeal before the learned CIT (A). Before the learned CIT (A), the assessee challenged the penalty levied u/s 271(1)(c) of the I.T. Act, 1961 on the ground that addition made by the Assessing Officer towards

VENKATA RAMANA MURTHY BOLLAPRAGADA,HYDERABAD vs. ITO, WARD-13(1), HYDERABAD

In the result, the appeal of the assessee is allowed in terms of our aforesaid observations

ITA 1961/HYD/2025[2016-17]Status: DisposedITAT Hyderabad26 Feb 2026AY 2016-17

Bench: Shri Manjunatha G. & Shri Ravish Soodआ.अपी.सं /Ita No.1961/Hyd/2025 (िनधा"रण वष"/Assessment Year:2016-17) Venkata Ramana Murthy Vs. Income Tax Officer, Bollapragada, Ward-13(1), Hyderabad. Hyderabad. Pan: Abmpb7770R (Appellant) (Respondent) िनधा""रती "ारा/Assessee By: Shri H. Srinivasulu, Advocate राज" व "ारा/Revenue By: Dr. Sachin Kumar, Sr. Ar सुनवाई की तारीख/Date Of Hearing: 24/02/2026 घोषणा की तारीख/Date Of 26/02/2026 Pronouncement: आदेश / Order Per. Ravish Sood, J.M: The Present Appeal Filed By The Assessee Is Directed Against The Order Passed By The Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre, Delhi, Dated 27/10/2025, Which In Turn Arises From The Order Passed By The Additional/Joint Commissioner Of Income Tax, Range-13, Hyderabad Under Section 271D Of The Income Tax Act, 1961 (For Short, “The Act”), Dated 30/06/2022 For The Assessment Year

For Appellant: Shri H. SrinivasuluFor Respondent: Dr. Sachin Kumar, Sr. AR
Section 143(3)Section 269SSection 271DSection 274Section 54F

34,000/-, i.e., a sum equal to the amount of the sale consideration so accepted in cash. 6. Aggrieved, the assessee carried the matter in appeal before the CIT(A) but without success. 4 Venkata Ramana Murthy Bollapragada vs ITO 7. The assessee aggrieved with the order of the CIT(A) has carried the matter in appeal before

D S R INFRASTRUCTUREPRIVATE LIMITED,HYDERABAD vs. DCIT., CENTRAL CIRCLE- 1(4), HYDERABAD

In the result, the appeals of Revenue in ITA Nos

ITA 49/HYD/2024[2019-20]Status: DisposedITAT Hyderabad29 Aug 2024AY 2019-20

Bench: Shri Laliet Kumar, Hon’Ble & Shri Madhusudan Sawdiasl.

For Appellant: Shri A.V. Raghuram, Advocate for assessee at Sl.Nos.1 to 3For Respondent: Date of Hearing
Section 127Section 132Section 133ASection 142(1)Section 143(2)Section 143(3)

271(1)(c) of the Act. Thus, insofar as penalty under Section 271E is concerned, it was without any satisfaction and, therefore, no such penalty could be levied. These appeals are, accordingly, dismissed. 24. Reverting back to the facts of the present case, we find that petitioner had submitted reply to the show cause notice on 02.06.2022. In his reply

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(4), HYDERABAD vs. PIONEER BUILDERS, HYDERABAD

In the result, the appeals of Revenue in ITA Nos

ITA 56/HYD/2024[2019-20]Status: DisposedITAT Hyderabad29 Aug 2024AY 2019-20

Bench: Shri Laliet Kumar, Hon’Ble & Shri Madhusudan Sawdiasl.

For Appellant: Shri A.V. Raghuram, Advocate for assessee at Sl.Nos.1 to 3For Respondent: Date of Hearing
Section 127Section 132Section 133ASection 142(1)Section 143(2)Section 143(3)

271(1)(c) of the Act. Thus, insofar as penalty under Section 271E is concerned, it was without any satisfaction and, therefore, no such penalty could be levied. These appeals are, accordingly, dismissed. 24. Reverting back to the facts of the present case, we find that petitioner had submitted reply to the show cause notice on 02.06.2022. In his reply

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(4), HYDERABAD vs. PIONEER BUILDERS, HYDERABAD

In the result, the appeals of Revenue in ITA Nos

ITA 57/HYD/2024[2020-21]Status: DisposedITAT Hyderabad29 Aug 2024AY 2020-21

Bench: Shri Laliet Kumar, Hon’Ble & Shri Madhusudan Sawdiasl.

For Appellant: Shri A.V. Raghuram, Advocate for assessee at Sl.Nos.1 to 3For Respondent: Date of Hearing
Section 127Section 132Section 133ASection 142(1)Section 143(2)Section 143(3)

271(1)(c) of the Act. Thus, insofar as penalty under Section 271E is concerned, it was without any satisfaction and, therefore, no such penalty could be levied. These appeals are, accordingly, dismissed. 24. Reverting back to the facts of the present case, we find that petitioner had submitted reply to the show cause notice on 02.06.2022. In his reply

D S R INFRASTRUCTURE PRIVATE LIMITED ,HYDERABAD vs. DCIT., CENTRAL CIRCLE-1(4), HYDERABAD

In the result, the appeals of Revenue in ITA Nos

ITA 51/HYD/2024[2020-21]Status: DisposedITAT Hyderabad29 Aug 2024AY 2020-21

Bench: Shri Laliet Kumar, Hon’Ble & Shri Madhusudan Sawdiasl.

For Appellant: Shri A.V. Raghuram, Advocate for assessee at Sl.Nos.1 to 3For Respondent: Date of Hearing
Section 127Section 132Section 133ASection 142(1)Section 143(2)Section 143(3)

271(1)(c) of the Act. Thus, insofar as penalty under Section 271E is concerned, it was without any satisfaction and, therefore, no such penalty could be levied. These appeals are, accordingly, dismissed. 24. Reverting back to the facts of the present case, we find that petitioner had submitted reply to the show cause notice on 02.06.2022. In his reply

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(4), HYDERABAD vs. PIONEER BUILDERS, HYDERABAD

In the result, the appeals of Revenue in ITA Nos

ITA 64/HYD/2024[2019-20]Status: DisposedITAT Hyderabad29 Aug 2024AY 2019-20

Bench: Shri Laliet Kumar, Hon’Ble & Shri Madhusudan Sawdiasl.

For Appellant: Shri A.V. Raghuram, Advocate for assessee at Sl.Nos.1 to 3For Respondent: Date of Hearing
Section 127Section 132Section 133ASection 142(1)Section 143(2)Section 143(3)

271(1)(c) of the Act. Thus, insofar as penalty under Section 271E is concerned, it was without any satisfaction and, therefore, no such penalty could be levied. These appeals are, accordingly, dismissed. 24. Reverting back to the facts of the present case, we find that petitioner had submitted reply to the show cause notice on 02.06.2022. In his reply

DCIT., CENTRAL CIRCLE-1(4), HYDERABAD vs. DSR INFRASTRUCTURE PRIVATE LIMITED, HYDERABAD

In the result, the appeals of Revenue in ITA Nos

ITA 50/HYD/2024[2019-20]Status: DisposedITAT Hyderabad29 Aug 2024AY 2019-20

Bench: Shri Laliet Kumar, Hon’Ble & Shri Madhusudan Sawdiasl.

For Appellant: Shri A.V. Raghuram, Advocate for assessee at Sl.Nos.1 to 3For Respondent: Date of Hearing
Section 127Section 132Section 133ASection 142(1)Section 143(2)Section 143(3)

271(1)(c) of the Act. Thus, insofar as penalty under Section 271E is concerned, it was without any satisfaction and, therefore, no such penalty could be levied. These appeals are, accordingly, dismissed. 24. Reverting back to the facts of the present case, we find that petitioner had submitted reply to the show cause notice on 02.06.2022. In his reply

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(4), HYDERABAD vs. DSR INFRASTRUCTURE PRIVATE LIMITED, HYDERABAD

In the result, the appeals of Revenue in ITA Nos

ITA 53/HYD/2024[2019-20]Status: DisposedITAT Hyderabad29 Aug 2024AY 2019-20

Bench: Shri Laliet Kumar, Hon’Ble & Shri Madhusudan Sawdiasl.

For Appellant: Shri A.V. Raghuram, Advocate for assessee at Sl.Nos.1 to 3For Respondent: Date of Hearing
Section 127Section 132Section 133ASection 142(1)Section 143(2)Section 143(3)

271(1)(c) of the Act. Thus, insofar as penalty under Section 271E is concerned, it was without any satisfaction and, therefore, no such penalty could be levied. These appeals are, accordingly, dismissed. 24. Reverting back to the facts of the present case, we find that petitioner had submitted reply to the show cause notice on 02.06.2022. In his reply

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(4), HYDERABAD vs. DSR INFRASTRUCTURE PRIVATE LIMITED, HYDERABAD

In the result, the appeals of Revenue in ITA Nos

ITA 54/HYD/2024[2020-21]Status: DisposedITAT Hyderabad29 Aug 2024AY 2020-21

Bench: Shri Laliet Kumar, Hon’Ble & Shri Madhusudan Sawdiasl.

For Appellant: Shri A.V. Raghuram, Advocate for assessee at Sl.Nos.1 to 3For Respondent: Date of Hearing
Section 127Section 132Section 133ASection 142(1)Section 143(2)Section 143(3)

271(1)(c) of the Act. Thus, insofar as penalty under Section 271E is concerned, it was without any satisfaction and, therefore, no such penalty could be levied. These appeals are, accordingly, dismissed. 24. Reverting back to the facts of the present case, we find that petitioner had submitted reply to the show cause notice on 02.06.2022. In his reply

KAVERI POLYMERS,WARANGAL vs. DCIT, CENTRAL CIRCLE -1(3), HYDERABAD

In the result, the appeal of assessee is dismissed

ITA 513/HYD/2022[2015-165]Status: DisposedITAT Hyderabad16 Mar 2023AY 2015-165

Bench: Shri Rama Kanta Panda & Shri Laliet Kumar

For Appellant: Shri K.C. DevdasFor Respondent: Shri KPRR Murthy
Section 132Section 143(3)Section 153CSection 271Section 271(1)(c)

271 of the 1961 Act in favour of the assessee. However, what needs to be noted is that the stated penalty proceedings were the outcome of the assessment order in question concerning assessment year 1998-1999. Indeed, at the time of assessment, the appellant/assessee had failed to produce any explanation or evidence in support of the entries regarding purchases made

KAVERI INFRA PROJECT PVT LTD,WARANGAL vs. DCIT, CENTRAL CIRCLE-1(3),, HYDERABAD

In the result, the appeal of assessee in ITA

ITA 511/HYD/2022[2016-17]Status: DisposedITAT Hyderabad16 Mar 2023AY 2016-17

Bench: Shri Rama Kanta Panda & Shri Laliet Kumar

For Appellant: Shri K.C. DevdasFor Respondent: Shri KPRR Murthy
Section 132Section 143(3)Section 153ASection 153CSection 271Section 271(1)(c)

10. Based on the written submissions that the assessee is working for government departments and periodical verification of the work done by the assessee were undertaken by the said departments and therefore, it cannot be said that the assessee had not executed the work and hence, no addition / penalty can be imposed on the basis of the statement given

KAVERI INFRA PROJECT PVT LTD,WARANGAL vs. DCIT, CENTRAL CIRCLE -1(3), HYDERABAD

In the result, the appeal of assessee in ITA

ITA 510/HYD/2022[2015-16]Status: DisposedITAT Hyderabad16 Mar 2023AY 2015-16

Bench: Shri Rama Kanta Panda & Shri Laliet Kumar

For Appellant: Shri K.C. DevdasFor Respondent: Shri KPRR Murthy
Section 132Section 143(3)Section 153ASection 153CSection 271Section 271(1)(c)

10. Based on the written submissions that the assessee is working for government departments and periodical verification of the work done by the assessee were undertaken by the said departments and therefore, it cannot be said that the assessee had not executed the work and hence, no addition / penalty can be imposed on the basis of the statement given