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129 results for “penalty u/s 271”+ Section 250(4)clear

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Key Topics

Section 271(1)(c)99Addition to Income73Section 143(3)57Section 153A43Section 80I37Section 6836Penalty35Section 37(1)29Section 148

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)

250 Net Demand raised vide 143(3) r.w.s 147 dated 05.12.2019 6,14,77,222 Penalty proceedings u/s 271(1)(c) initiated separately. DY. COMMISSIONER OF SEAL CIRCL (VENUDHAR GODESI, I.R.S) Deputy Commissioner of Income-tax, Circle-17(2), Hyderabad. 8. On perusal of the above, we find that the Ld. AO has merely mentioned that “penalty proceedings u/s 271

PACC CONTAINER LINE PTE LIMITED ,SINGAPORE REP BY ITS INDIAN AGENT M/S J M BAXI & CO ,NELLORE vs. INCOME TAX OFFICERS ,(INTERNATIONAL TAXATION) , NELLORE

In the result, all the appeals of the assessee are dismissed

Showing 1–20 of 129 · Page 1 of 7

27
Disallowance27
Section 69A26
Cash Deposit23
ITA 550/HYD/2021[2014-15]Status: DisposedITAT Hyderabad27 Apr 2022AY 2014-15

Bench: Shri Laliet Kumar & Shri Laxmi Prasad Sahu

For Appellant: Shri A.V. RaghuramFor Respondent: Shri T. Sunil Goutam
Section 172Section 194

u/s 172 of the Act either before the Commissioner of Income Tax (Appeals) or before the Tribunal. He had drawn our attention to section 246 of the I.T. Act which provides as under : “Appealable orders. 246. (1) Subject to the provisions of sub-section (2), any assessee aggrieved by any of the following orders of an Assessing Officer (other than

PACC CONTAINER LINE PTE LIMITED,NELLORE vs. INCOME TAX OFFICER, (INTERNATIONAL TAXATION), NELLORE

In the result, all the appeals of the assessee are dismissed

ITA 26/HYD/2018[2015-16]Status: DisposedITAT Hyderabad27 Apr 2022AY 2015-16

Bench: Shri Laliet Kumar & Shri Laxmi Prasad Sahu

For Appellant: Shri A.V. RaghuramFor Respondent: Shri T. Sunil Goutam
Section 172Section 194

u/s 172 of the Act either before the Commissioner of Income Tax (Appeals) or before the Tribunal. He had drawn our attention to section 246 of the I.T. Act which provides as under : “Appealable orders. 246. (1) Subject to the provisions of sub-section (2), any assessee aggrieved by any of the following orders of an Assessing Officer (other than

PACC CONTAINER LINE PTE LIMITED,NELLOR vs. INCOME TAX OFFICER, (INTERNATIONAL TAXATION), NELLORE

In the result, all the appeals of the assessee are dismissed

ITA 25/HYD/2018[2015-16]Status: DisposedITAT Hyderabad27 Apr 2022AY 2015-16

Bench: Shri Laliet Kumar & Shri Laxmi Prasad Sahu

For Appellant: Shri A.V. RaghuramFor Respondent: Shri T. Sunil Goutam
Section 172Section 194

u/s 172 of the Act either before the Commissioner of Income Tax (Appeals) or before the Tribunal. He had drawn our attention to section 246 of the I.T. Act which provides as under : “Appealable orders. 246. (1) Subject to the provisions of sub-section (2), any assessee aggrieved by any of the following orders of an Assessing Officer (other than

PACC CONTAINER LINE PTE LIMITED,NELLORE vs. INCOME TAX OFFICER, (INTERNATIONAL TAXATION), NELLORE

In the result, all the appeals of the assessee are dismissed

ITA 27/HYD/2018[2015-16]Status: DisposedITAT Hyderabad27 Apr 2022AY 2015-16

Bench: Shri Laliet Kumar & Shri Laxmi Prasad Sahu

For Appellant: Shri A.V. RaghuramFor Respondent: Shri T. Sunil Goutam
Section 172Section 194

u/s 172 of the Act either before the Commissioner of Income Tax (Appeals) or before the Tribunal. He had drawn our attention to section 246 of the I.T. Act which provides as under : “Appealable orders. 246. (1) Subject to the provisions of sub-section (2), any assessee aggrieved by any of the following orders of an Assessing Officer (other than

PACC CONTAINER LINE PTE LIMITED ,SINGAPORE REP BY ITS INDIAN AGENT M/S J M BAXI & CO,NELLORE vs. INCOME TAX OFFICERS ,(INTERNATIONAL TAXATION), NELLORE

In the result, all the appeals of the assessee are dismissed

ITA 551/HYD/2021[2018-19]Status: DisposedITAT Hyderabad27 Apr 2022AY 2018-19

Bench: Shri Laliet Kumar & Shri Laxmi Prasad Sahu

For Appellant: Shri A.V. RaghuramFor Respondent: Shri T. Sunil Goutam
Section 172Section 194

u/s 172 of the Act either before the Commissioner of Income Tax (Appeals) or before the Tribunal. He had drawn our attention to section 246 of the I.T. Act which provides as under : “Appealable orders. 246. (1) Subject to the provisions of sub-section (2), any assessee aggrieved by any of the following orders of an Assessing Officer (other than

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

ITA 644/HYD/2018[2011-12]Status: DisposedITAT Hyderabad21 Dec 2023AY 2011-12

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

For Appellant: Shri M. ChandramouleswaraFor Respondent: Shri L.V. Bhaskara Reddy
Section 131Section 133ASection 143(2)Section 143(3)Section 14ASection 253(5)Section 271(1)(c)Section 274Section 68

section 253(5) of the Act, the Tribunal may admit an appeal filed beyond the period of limitation where it is satisfied that there exists a sufficient cause on the part of the assessee for not presenting the appeal within the prescribed time. The moot point is as to whether such a long delay deserves condonation. At this stage

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

ITA 1243/HYD/2016[2011-12]Status: DisposedITAT Hyderabad21 Dec 2023AY 2011-12

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

For Appellant: Shri M. ChandramouleswaraFor Respondent: Shri L.V. Bhaskara Reddy
Section 131Section 133ASection 143(2)Section 143(3)Section 14ASection 253(5)Section 271(1)(c)Section 274Section 68

section 253(5) of the Act, the Tribunal may admit an appeal filed beyond the period of limitation where it is satisfied that there exists a sufficient cause on the part of the assessee for not presenting the appeal within the prescribed time. The moot point is as to whether such a long delay deserves condonation. At this stage

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

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. 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

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

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

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

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

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

In the result, appeal filed by the assessee is allowed

ITA 1418/HYD/2017[2009-10]Status: DisposedITAT Hyderabad17 May 2019AY 2009-10

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)

For Appellant: Shri S. Rama Rao– AdvFor Respondent: Mrs. Neeju Gupta – DR
Section 143(3)Section 271(1)(c)Section 274

section 143(3) of the Income Tax Act, 1961 (hereinafter referred to as the 'Act') by treating the deposits into the bank account as income of the assessee. The (Venkateswara Reddy Singani) Assessing Officer initiated penalty proceedings by issuing a notice u/s. 274 r.w.s. 271(1)(c) of the Act and subsequently levied penalty

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

In the result, appeal filed by the assessee is allowed

ITA 1419/HYD/2017[2011-12]Status: DisposedITAT Hyderabad17 May 2019AY 2011-12

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)

For Appellant: Shri S. Rama Rao– AdvFor Respondent: Mrs. Neeju Gupta – DR
Section 143(3)Section 271(1)(c)Section 274

section 143(3) of the Income Tax Act, 1961 (hereinafter referred to as the 'Act') determining total (Pradeep Kumar Reddy Yellareddygari) income of Rs. 24,73,680/-. The Assessing Officer initiated penalty proceedings by issuing a notice u/s. 274 r.w.s. 271(1)(c) of the Act and subsequently levied penalty of Rs. 6,37,320/-. 3. On appeal

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

In the result, appeal filed by the assessee is allowed

ITA 960/HYD/2018[2014-15]Status: DisposedITAT Hyderabad17 May 2019AY 2014-15

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)

For Appellant: Shri S. Rama Rao– AdvFor Respondent: Mrs. Neeju Gupta – DR
Section 143(3)Section 274

section 143(3) of the Income Tax Act, 1961 (hereinafter referred to as the 'Act') by determining (Sri Amarender Reddy Kondakini) total income at Rs. 9,14,742/-. The Assessing Officer initiated penalty proceedings by issuing a notice u/s. 274 r.w.s. 271(1)(c), dated 04/07/2016 and subsequently levied penalty of Rs. 74,795/- 3. On appeal

USHA RANI KALIDINDI, HYD,HYDERABAD vs. DCIT, CIRCLE-6(1), HYD, HYDERABAD

In the result, both the appeals under consideration are allowed

ITA 824/HYD/2015[2007-08]Status: DisposedITAT Hyderabad24 Jan 2018AY 2007-08

Bench: Smt. P. Madhavi Devi & Shri S. Rifaur Rahmanassessment Year: 2007-08

For Appellant: Shri S. Rama RaoFor Respondent: Smt. Suman Malik
Section 143(3)Section 271(1)(c)Section 274Section 54

250/- including long term capital gains of 2 I.T.A. NoS. 824 & 825/Hyd/2015 Usha Rani K & K. Bala Vishnu Raju Rs. 1,86,085 and agricultural income of Rs. 4,52,000/-. The case was selected for scrutiny and the AO passed an order u/s 143(3) on 30/12/2009 denying the assessee’s claim of deduction u/s