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15 results for “penalty u/s 271”+ Section 153Dclear

Sorted by relevance

Delhi204 Mumbai106 Jaipur44 Allahabad37 Bangalore32 Chandigarh27 Pune25 Chennai17 Guwahati15 Hyderabad15 Cuttack10 Dehradun9 Agra7 Amritsar7 Raipur6 Indore6 Nagpur6 Rajkot6 Patna4 Lucknow3 Karnataka2 Ahmedabad1 Surat1

Key Topics

Section 153A47 Section 6842 Section 143(3)16 Addition to Income15 Section 153D13 Cash Deposit13 Section 26310 Section 1326 Section 132A6

SRI ADITYA HOMES PRIVATE LIMITED,HYDERABAD vs. ACIT, CENTRAL CIRCLE-2(2), HYDERABAD

In the result, the appeal of the assessee in ITA

ITA 230/HYD/2023[2016-17]Status: DisposedITAT Hyderabad21 Jul 2023AY 2016-17

Bench: Shri R.K. Panda & Shri Laliet Kumar

For Appellant: Sri A.V. RaghuramFor Respondent: Sri Jeevan Lal Lavidiya, CIT-DR

Section 115JSection 143(1)Section 143(2)Section 143(3)Section 153ASection 263Section 271Section 271(1)Section 271(1)(c)Section 275

Unexplained Cash Credit6

153D of the Act dated 09.07.2021 issued by the Addl. CIT, Central Range-2, Hyderabad are erroneous and prejudicial to the interest of revenue. Accordingly the same are set- aside to the file of the A.O. and the Addl. CIT respectively for the limited purpose of initiating penalty proceedings u/s. 271(1)(c) of the I.T. Act after following

SRI ADITYA HOMES PRIVATE LIMITED,HYDERABAD vs. ACIT, CENTRAL CIRCLE-2(2), HYDERABAD

In the result, the appeal of the assessee in ITA

ITA 231/HYD/2023[2017-18]Status: DisposedITAT Hyderabad21 Jul 2023AY 2017-18

Bench: Shri R.K. Panda & Shri Laliet Kumar

For Appellant: Sri A.V. RaghuramFor Respondent: Sri Jeevan Lal Lavidiya, CIT-DR

Section 115JSection 143(1)Section 143(2)Section 143(3)Section 153ASection 263Section 271Section 271(1)Section 271(1)(c)Section 275

153D of the Act dated 09.07.2021 issued by the Addl. CIT, Central Range-2, Hyderabad are erroneous and prejudicial to the interest of revenue. Accordingly the same are set- aside to the file of the A.O. and the Addl. CIT respectively for the limited purpose of initiating penalty proceedings u/s. 271(1)(c) of the I.T. Act after following

ASST. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(1), HYDERABAD vs. TUMU RAJKUMAR , HYDERABAD

In the result, all the appeals filed by the Revenue are allowed for statistical purposes and the C

ITA 1555/HYD/2019[2015-16]Status: DisposedITAT Hyderabad30 Aug 2022AY 2015-16

Bench: Shri Rama Kanta Panda & Shri Laliet Kumar

For Appellant: Shri S.Venkateswarlu, AdvocateFor Respondent: Shri K.P.R.R.Murthy,CIT-DR

Section 143(3)Section 153ASection 153D

153D has not prohibited passing of the consolidated order of approval. In the light of the above, the additional ground raised by the assessee is devoid of merit. The decision relied upon by the assessee in the case of Sanjay Duggal (supra) is not applicable to the facts of the present case as the approval was granted by the Addl.CIT

TUMU RAJKUMAR ,HYDERABAD vs. ASST.COMMISSIONER OF INCOME TAX,CENTRAL CIRCLE-1(1), HYDERABAD

In the result, all the appeals filed by the Revenue are allowed for statistical purposes and the C

ITA 1371/HYD/2019[2015-16]Status: DisposedITAT Hyderabad30 Aug 2022AY 2015-16

Bench: Shri Rama Kanta Panda & Shri Laliet Kumar

For Appellant: Shri S.Venkateswarlu, AdvocateFor Respondent: Shri K.P.R.R.Murthy,CIT-DR

Section 143(3)Section 153ASection 153D

153D has not prohibited passing of the consolidated order of approval. In the light of the above, the additional ground raised by the assessee is devoid of merit. The decision relied upon by the assessee in the case of Sanjay Duggal (supra) is not applicable to the facts of the present case as the approval was granted by the Addl.CIT

ASST. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(1), HYDERABAD vs. TUMU RAJKUMAR , HYDERABAD

In the result, all the appeals filed by the Revenue are allowed for statistical purposes and the C

ITA 1398/HYD/2019[2011-12]Status: DisposedITAT Hyderabad30 Aug 2022AY 2011-12

Bench: Shri Rama Kanta Panda & Shri Laliet Kumar

For Appellant: Shri S.Venkateswarlu, AdvocateFor Respondent: Shri K.P.R.R.Murthy,CIT-DR

Section 143(3)Section 153ASection 153D

153D has not prohibited passing of the consolidated order of approval. In the light of the above, the additional ground raised by the assessee is devoid of merit. The decision relied upon by the assessee in the case of Sanjay Duggal (supra) is not applicable to the facts of the present case as the approval was granted by the Addl.CIT

ASST. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(1), HYDERABAD vs. TUMU RAJKUMAR , HYDERABAD

In the result, all the appeals filed by the Revenue are allowed for statistical purposes and the C

ITA 1399/HYD/2019[2012-13]Status: DisposedITAT Hyderabad30 Aug 2022AY 2012-13

Bench: Shri Rama Kanta Panda & Shri Laliet Kumar

For Appellant: Shri S.Venkateswarlu, AdvocateFor Respondent: Shri K.P.R.R.Murthy,CIT-DR

Section 143(3)Section 153ASection 153D

153D has not prohibited passing of the consolidated order of approval. In the light of the above, the additional ground raised by the assessee is devoid of merit. The decision relied upon by the assessee in the case of Sanjay Duggal (supra) is not applicable to the facts of the present case as the approval was granted by the Addl.CIT

ASST. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(1), HYDERABAD vs. TUMU RAJKUMAR , HYDERABAD

In the result, all the appeals filed by the Revenue are allowed for statistical purposes and the C

ITA 1401/HYD/2019[2014-15]Status: DisposedITAT Hyderabad30 Aug 2022AY 2014-15

Bench: Shri Rama Kanta Panda & Shri Laliet Kumar

For Appellant: Shri S.Venkateswarlu, AdvocateFor Respondent: Shri K.P.R.R.Murthy,CIT-DR

Section 143(3)Section 153ASection 153D

153D has not prohibited passing of the consolidated order of approval. In the light of the above, the additional ground raised by the assessee is devoid of merit. The decision relied upon by the assessee in the case of Sanjay Duggal (supra) is not applicable to the facts of the present case as the approval was granted by the Addl.CIT

ASST. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(1), HYDERABAD vs. TUMU RAJKUMAR , HYDERABAD

In the result, all the appeals filed by the Revenue are allowed for statistical purposes and the C

ITA 1400/HYD/2019[2013-14]Status: DisposedITAT Hyderabad30 Aug 2022AY 2013-14

Bench: Shri Rama Kanta Panda & Shri Laliet Kumar

For Appellant: Shri S.Venkateswarlu, AdvocateFor Respondent: Shri K.P.R.R.Murthy,CIT-DR

Section 143(3)Section 153ASection 153D

153D has not prohibited passing of the consolidated order of approval. In the light of the above, the additional ground raised by the assessee is devoid of merit. The decision relied upon by the assessee in the case of Sanjay Duggal (supra) is not applicable to the facts of the present case as the approval was granted by the Addl.CIT

ASST. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(1), HYDERABAD vs. TUMU RAJKUMAR, HYDERABAD

In the result, all the appeals filed by the Revenue are allowed for statistical purposes and the C

ITA 1402/HYD/2019[2016-17]Status: DisposedITAT Hyderabad30 Aug 2022AY 2016-17

Bench: Shri Rama Kanta Panda & Shri Laliet Kumar

For Appellant: Shri S.Venkateswarlu, AdvocateFor Respondent: Shri K.P.R.R.Murthy,CIT-DR

Section 143(3)Section 153ASection 153D

153D has not prohibited passing of the consolidated order of approval. In the light of the above, the additional ground raised by the assessee is devoid of merit. The decision relied upon by the assessee in the case of Sanjay Duggal (supra) is not applicable to the facts of the present case as the approval was granted by the Addl.CIT

ANEES FATIMA,HYDERABAD vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE3-(3), HYDERABAD

In the result, the appeals of assessee in ITA Nos

ITA 149/HYD/2021[2015-16]Status: DisposedITAT Hyderabad25 Apr 2023AY 2015-16

Bench: Shri Rama Kanta Panda & Shri Laliet Kumar

For Appellant: Sri P. Murali Mohan Rao, CAFor Respondent: Sri Jeevan Lal Lavidiya

Section 132Section 132ASection 153ASection 153DSection 234ASection 68

153D of the Act. b) The Ld. CIT (A) has erred in holding that the scope of assessment u/s 153A of the Act encompasses all the issues of the assessee and is not restricted to seized material alone. c. The Ld. CIT(A) ought to have appreciated that section 153A of the Act cannot be read in isolation

ANEES FATIMA,HYDERABAD vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE3-(3), HYDERABAD

In the result, the appeals of assessee in ITA Nos

ITA 152/HYD/2021[2018-19]Status: DisposedITAT Hyderabad25 Apr 2023AY 2018-19

Bench: Shri Rama Kanta Panda & Shri Laliet Kumar

For Appellant: Sri P. Murali Mohan Rao, CAFor Respondent: Sri Jeevan Lal Lavidiya

Section 132Section 132ASection 153ASection 153DSection 234ASection 68

153D of the Act. b) The Ld. CIT (A) has erred in holding that the scope of assessment u/s 153A of the Act encompasses all the issues of the assessee and is not restricted to seized material alone. c. The Ld. CIT(A) ought to have appreciated that section 153A of the Act cannot be read in isolation

ANEES FATIMA,HYDERABAD vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE3-(3), HYDERABAD

In the result, the appeals of assessee in ITA Nos

ITA 151/HYD/2021[2017-18]Status: DisposedITAT Hyderabad25 Apr 2023AY 2017-18

Bench: Shri Rama Kanta Panda & Shri Laliet Kumar

For Appellant: Sri P. Murali Mohan Rao, CAFor Respondent: Sri Jeevan Lal Lavidiya

Section 132Section 132ASection 153ASection 153DSection 234ASection 68

153D of the Act. b) The Ld. CIT (A) has erred in holding that the scope of assessment u/s 153A of the Act encompasses all the issues of the assessee and is not restricted to seized material alone. c. The Ld. CIT(A) ought to have appreciated that section 153A of the Act cannot be read in isolation

ANEES FATIMA,HYDERABAD vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE3-(3), HYDERABAD

In the result, the appeals of assessee in ITA Nos

ITA 147/HYD/2021[2013-14]Status: DisposedITAT Hyderabad25 Apr 2023AY 2013-14

Bench: Shri Rama Kanta Panda & Shri Laliet Kumar

For Appellant: Sri P. Murali Mohan Rao, CAFor Respondent: Sri Jeevan Lal Lavidiya

Section 132Section 132ASection 153ASection 153DSection 234ASection 68

153D of the Act. b) The Ld. CIT (A) has erred in holding that the scope of assessment u/s 153A of the Act encompasses all the issues of the assessee and is not restricted to seized material alone. c. The Ld. CIT(A) ought to have appreciated that section 153A of the Act cannot be read in isolation

ANEES FATHIMA,HYDERABAD vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE3-(3), HYDERABAD

In the result, the appeals of assessee in ITA Nos

ITA 150/HYD/2021[2016-17]Status: DisposedITAT Hyderabad25 Apr 2023AY 2016-17

Bench: Shri Rama Kanta Panda & Shri Laliet Kumar

For Appellant: Sri P. Murali Mohan Rao, CAFor Respondent: Sri Jeevan Lal Lavidiya

Section 132Section 132ASection 153ASection 153DSection 234ASection 68

153D of the Act. b) The Ld. CIT (A) has erred in holding that the scope of assessment u/s 153A of the Act encompasses all the issues of the assessee and is not restricted to seized material alone. c. The Ld. CIT(A) ought to have appreciated that section 153A of the Act cannot be read in isolation

ANEES FATIMA,HYDERABAD vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE3-(3), HYDERABAD

In the result, the appeals of assessee in ITA Nos

ITA 148/HYD/2021[2014-15]Status: DisposedITAT Hyderabad25 Apr 2023AY 2014-15

Bench: Shri Rama Kanta Panda & Shri Laliet Kumar

For Appellant: Sri P. Murali Mohan Rao, CAFor Respondent: Sri Jeevan Lal Lavidiya

Section 132Section 132ASection 153ASection 153DSection 234ASection 68

153D of the Act. b) The Ld. CIT (A) has erred in holding that the scope of assessment u/s 153A of the Act encompasses all the issues of the assessee and is not restricted to seized material alone. c. The Ld. CIT(A) ought to have appreciated that section 153A of the Act cannot be read in isolation