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

In the result, three appeals i

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 of the assessee\nprior to issuing the show cause notice

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

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 of the assessee\nprior to issuing the show cause notice

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

156 enclosed\nSd/-MOHAN KUMAR R\nRANGE-9, HYDERABAD\nAddl. Commr. of Income Tax,\nRange-9, Hyderabad.”\n6. Thus, it is clear from the impugned order u/sec.271D that\nthere was no Reference by the Assessing Officer and also there were\nno assessment proceedings or any other proceedings in the case of\nthe assessee prior to issuing the show cause notice

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

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 of the assessee prior to issuing the show cause notice u/sec.271D

DIVJYOT CHEMICALS PRIVATE LIMITED,K.V. RANGAREDDY vs. ITO., WARD-17(1), HYDERABAD

In the result, the appeal of the assessee is allowed

Bench: Shri Vijay Pal Rao & Shri Manjunatha G

271(1)(c) of the Act for the A.Y. 2016-17 ignoring the fact that the demand notice u/s. 156 of the Act was issued on 10.03.2022 vide DIN & Notice No. ITBA/PNL/S/156/2021- 22/1040833436(1) even before the penalty order was passed on 15.03.2022 vide DIN ITBA/PNL/F/271(1)(c)/2021-22/1040786101(1). Hence, the demand of penalty is infructuous, erroneous

BS LIMITED,HYDERABAD vs. ASST.COMISSIONER OF INCOME TAX, CIRCLE-2(3), HYDERABAD

In the result, appeal of the assessee is allowed for statistical purposes

Bench: Shri D. Manmohan & Shri S. Rifaur Rahmanassessment Year: 2013-14

156 of the Act & penalty notices u/s. 271(1)(c) and 271AAB along with Draft assessment order dated 30.12.2016, which tantamount to passing of Final Assessment Order. 2. Erred in making adjustment u/s. 92CA(3) of the Act for Rs. 4,79,143/- in respect of transaction of Corporate Guarantee provided to DCO Bank, Singapore on behalf of loan

PARANJYOTHI THOTA,HYDERABAD vs. ACIT, CIRCLE-5(1), HYDERABAD

In the result, appeal filed by the assessee in ITA

Bench: Shri Vijay Pal Rao, Vice-A N D Shri Manjunatha G.आ.अपी.सं /Ita Nos. 2050 & 2079/Hyd/2025 (निर्धारण वर्ा/Assessment Year: 2012-13) Smt. Paran Jyothi Thota Vs. Asstt. Cit Hyderabad Circle 5(1) Pan:Ajqpt7772F Hyderabad (Appellant) (Respondent) निर्धाररती द्वधरध/Assessee By: Advocate C. Anurag रधजस् व द्वधरध/Revenue By: Dr. Sachin Kumar, Sr. Dr सुिवधई की तधरीख/Date Of Hearing: 12/02/2026 घोर्णध की तधरीख/Pronouncement: 25/02/2026 आदेश/Order Per Manjunatha, G. A.M. These Two Appeals Filed By The Assessee Are Directed Against The Separate Orders Passed By The Learned Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre (Nfac), Delhi, Dated 09/09/2025 & 25/09/2025, For The Assessment Year 2012-13. Page 1 Of 33

penalty order passed under section 271(1)(c) of the Act. Assuming for a moment, the assessee came to know the assessment order passed by the A.O only on 25/03/2022, but fact remains that still there is a delay of more than one year from the date she claimed to have received the assessment order or came to know about

PARANJYOTHI THOTA,HYDERABAD vs. ACIT, CIRCLE-5(1), HYDERABAD

In the result, appeal filed by the assessee in ITA

Bench: Shri Vijay Pal Rao, Vice-A N D Shri Manjunatha G.आ.अपी.सं /Ita Nos. 2050 & 2079/Hyd/2025 (निर्धारण वर्ा/Assessment Year: 2012-13) Smt. Paran Jyothi Thota Vs. Asstt. Cit Hyderabad Circle 5(1) Pan:Ajqpt7772F Hyderabad (Appellant) (Respondent) निर्धाररती द्वधरध/Assessee By: Advocate C. Anurag रधजस् व द्वधरध/Revenue By: Dr. Sachin Kumar, Sr. Dr सुिवधई की तधरीख/Date Of Hearing: 12/02/2026 घोर्णध की तधरीख/Pronouncement: 25/02/2026 आदेश/Order Per Manjunatha, G. A.M. These Two Appeals Filed By The Assessee Are Directed Against The Separate Orders Passed By The Learned Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre (Nfac), Delhi, Dated 09/09/2025 & 25/09/2025, For The Assessment Year 2012-13. Page 1 Of 33

penalty order passed under section 271(1)(c) of the Act. Assuming for a moment, the assessee came to know the assessment order passed by the A.O only on 25/03/2022, but fact remains that still there is a delay of more than one year from the date she claimed to have received the assessment order or came to know about

APACHE FOOTWEAR INDIA PRIVATE LIMITED,MAMBATTU VILLAGE vs. ASSISTANT COMMISSIONER OF INCOME TAX ,CIRCLE-1(1), TIRUPATI

In the result, the appeal filed by the assessee is allowed

Bench: Shri Rama Kanta Panda & Shri Laliet Kumar

156 along with the draft assessment order on 26102/2021, the learned Assessing Officer has finalized the assessment at the stage of draft assessment order and thereby failed to follow the statutorily mandatory procedure under the Act and hence the order passed by the learned Assessing Officer is not a valid order and liable to be set aside

GSS INFOTECH LIMITED,HYDERABAD vs. DY. COMMISSIONER OF INCOME TAX , CIRCLE-2(2), HYDERABAD

In the result, appeal of the assessee is partly allowed

Bench: Smt. P. Madhavi Devi & Shri A. Mohan Alankamony

156 of the Act and Penalty notices u/s. 271AA, 271BA and 271(1)(c) along 2. with the draft assessment order dated 15.12.2017, would tantamount to passing of Final Assessment Order. The Ld.TPO/DRP erred in rejecting the TP Documentation maintained by the assessee without properly appreciating the submissions made by the assessee Erred in rejecting the search applied

GSS INFOTECH LIMITED ,HYDERABAD vs. INCOME TAX OFFICER, WARD-2(2), HYDERABAD

In the result, appeal of the assessee is partly allowed

Bench: Smt. P. Madhavi Devi & Shri A. Mohan Alankamony

156 of the Act and Penalty notices u/s. 271AA, 271BA and 271(1)(c) along 2. with the draft assessment order dated 15.12.2017, would tantamount to passing of Final Assessment Order. The Ld.TPO/DRP erred in rejecting the TP Documentation maintained by the assessee without properly appreciating the submissions made by the assessee Erred in rejecting the search applied

THE SECUNDERBAD CLUB ,HYDERABAD vs. ITO WARD -10(2), HYDERABAD

Appeal is dismissed in above terms

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

penalty under section 271(1)(c) could be levied if the return of income is at a 10551 i.e., in view of the amendment by the Finance Actl 2002 with effect from April 1, 2003 in Explanation 4 to the section. In deciding the matter, the hon'ble court referred to various precedents. The following section of the judgment

VANISRI MUKTA,HYDERABAD vs. INCOME TAX OFFICER, WARD-9(1), HYDERABAD

In the result, the appeal of the assessee is allowed for statistical purposes

Bench: Shri Laliet Kumar, Hon’Ble & Shri Madhusudan Sawdia, Hon’Bleassessment Year – 2017-18 Vanisri Mukta Vs. Income Tax Officer Ward-9(1) Hyderabad Hyderabad Pan : Amrpm7019G (Appellant) (Respondent) Assessee By: Shri K.C.Devdas, Ld.Ar Revenue By: Shri Madan Mohan Meena, Ld.Dr 08.10.2024 Date Of Hearing: Date Of Pronouncement: 10.10.2024

Section 69 of the I.T.Act, 1961 for the year under consideration and charged to tax 60% r.w.s. 115BBE of the I.T.Act, 1961. Penalty proceedings u/s 271(1)(c) of the I.T.Act, 1961 are being initiated separately against the assessee for concealing the income as above. “ 3. Aggrieved, assessee filed appeal before the CIT(A) and the learned

MRL TRADING COMPANY,HYDERABAD vs. ITO., WARD-7(1), HYDERABAD

In the result, appeal of the Assessee is allowed

271 1,350\n8,132\n12,46,470\n16\n22,141 6,186 1,743\n3,319\n25,91,450\