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9 results for “penalty u/s 271”+ Section 271A(1)(d)clear

Sorted by relevance

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Key Topics

Section 1114Section 1489Addition to Income9Section 11(5)7Section 12A7Section 1327Exemption7Depreciation7Search & Seizure

COGNIZANCE CONSTRUCTIONS PRIVATE LIMITED,HYDERABAD vs. ITO., WARD-1(1), HYDERABAD

In the result, appeal of the Assessee is allowed for\nstatistical purposes

ITA 344/HYD/2025[2013-14]Status: DisposedITAT Hyderabad15 Oct 2025AY 2013-14
For Appellant: CA Srinivas MadduryFor Respondent: : Dr. Sachin Kumar, Sr. AR
Section 139Section 142(1)Section 144Section 147Section 148Section 250Section 271(1)(b)Section 271ASection 271FSection 69A

penalty proceedings under Section 271A, Section\n271(1)(c), section 271(1)(b) and section 271F of the Act.\n12. Any other ground that may be urged at the time of hearing\nwith the approval of Hon'ble Income Tax Appellate Tribunal.”\n3.\nThe assessee company did not file it's return of\nincome u/sec.139 of the Income

7
Section 144C3
Section 132
Section 1442

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

ITA 385/HYD/2021[2017-18]Status: DisposedITAT Hyderabad11 Jan 2023AY 2017-18

Bench: Shri Rama Kanta Panda & Shri Laliet Kumar

For Appellant: Shri Kuriachan, CAFor Respondent: Shri Rajendra Kumar, CIT-DR
Section 13Section 144CSection 5

D E R Per Shri Laliet Kumar, J.M. This is appeal filed by the Assessee, feeling aggrieved by the order passed by the Learned Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi, dated 26.02.2021 for the AY 2017-18, on the following grounds 1. The order of the learned Dispute Resolution Panel -1, Bengaluru (DRP), dismissing the objection

ASSISTANT COMMISSIONER OF INCOME TAX,CENTRAL CIRCLE-2(4), HYDERABAD vs. RAVI RISHI EDUCATIONAL SOCIETY, HYDERABAD

In the result, the appeal of the revenue in ITA

ITA 301/HYD/2022[2013-14]Status: DisposedITAT Hyderabad24 Feb 2025AY 2013-14

Bench: Shri Vijay Pal Rao & Shri Madhusudan Sawdia

For Appellant: Shri P. Murali Mohan Rao, C.AFor Respondent: : Shri B. Balakrishna, CIT-DR
Section 11Section 11(5)Section 12ASection 132

271(1)(b) are initiated separately for failure to comply with notices issued u/s 142(1) of the IT Act. Penalty provisions u/s 271A are initiated separately for non- maintenance of books of accounts.” 9.2 On perusal of para no.9.7 of the order of Ld. AO, we found that, there is no reliance on any incriminating material

ASSISTANT COMMISSIONER OF INCOME TAX,CENTRAL CIRCLE-2(4), HYDERABAD vs. RAVI RISHI EDUCATIONAL SOCIETY, HYDERABAD

In the result, the appeal of the revenue in ITA

ITA 303/HYD/2022[2015-16]Status: DisposedITAT Hyderabad24 Feb 2025AY 2015-16

Bench: Shri Vijay Pal Rao & Shri Madhusudan Sawdia

For Appellant: Shri P. Murali Mohan Rao, C.AFor Respondent: : Shri B. Balakrishna, CIT-DR
Section 11Section 11(5)Section 12ASection 132

271(1)(b) are initiated separately for failure to comply with notices issued u/s 142(1) of the IT Act. Penalty provisions u/s 271A are initiated separately for non- maintenance of books of accounts.” 9.2 On perusal of para no.9.7 of the order of Ld. AO, we found that, there is no reliance on any incriminating material

ASSISTANT COMMISSIONER OF INCOME TAX,CENTRAL CIRCLE-2(4), HYDERABAD vs. RAVI RISHI EDUCATIONAL SOCIETY, HYDERABAD

In the result, the appeal of the revenue in ITA

ITA 305/HYD/2022[2017-18]Status: DisposedITAT Hyderabad24 Feb 2025AY 2017-18

Bench: Shri Vijay Pal Rao & Shri Madhusudan Sawdia

For Appellant: Shri P. Murali Mohan Rao, C.AFor Respondent: : Shri B. Balakrishna, CIT-DR
Section 11Section 11(5)Section 12ASection 132

271(1)(b) are initiated separately for failure to comply with notices issued u/s 142(1) of the IT Act. Penalty provisions u/s 271A are initiated separately for non- maintenance of books of accounts.” 9.2 On perusal of para no.9.7 of the order of Ld. AO, we found that, there is no reliance on any incriminating material

ASSISTANT COMMISSIONER OF INCOME TAX,CENTRAL CIRCLE-2(4), HYDERABAD vs. RAVI RISHI EDUCATIONAL SOCIETY, HYDERABAD

In the result, the appeal of the revenue in ITA

ITA 306/HYD/2022[2018-19]Status: DisposedITAT Hyderabad24 Feb 2025AY 2018-19

Bench: Shri Vijay Pal Rao & Shri Madhusudan Sawdia

For Appellant: Shri P. Murali Mohan Rao, C.AFor Respondent: : Shri B. Balakrishna, CIT-DR
Section 11Section 11(5)Section 12ASection 132

271(1)(b) are initiated separately for failure to comply with notices issued u/s 142(1) of the IT Act. Penalty provisions u/s 271A are initiated separately for non- maintenance of books of accounts.” 9.2 On perusal of para no.9.7 of the order of Ld. AO, we found that, there is no reliance on any incriminating material

ASSISTANT COMMISSIONER OF INCOME TAX,CENTRAL CIRCLE-2(4), HYDERABAD vs. RAVI RISHI EDUCATIONAL SOCIETY, HYDERABAD

In the result, the appeal of the revenue in ITA

ITA 302/HYD/2022[2014-15]Status: DisposedITAT Hyderabad24 Feb 2025AY 2014-15

Bench: Shri Vijay Pal Rao & Shri Madhusudan Sawdia

For Appellant: Shri P. Murali Mohan Rao, C.AFor Respondent: : Shri B. Balakrishna, CIT-DR
Section 11Section 11(5)Section 12ASection 132

271(1)(b) are initiated separately for failure to comply with notices issued u/s 142(1) of the IT Act. Penalty provisions u/s 271A are initiated separately for non- maintenance of books of accounts.” 9.2 On perusal of para no.9.7 of the order of Ld. AO, we found that, there is no reliance on any incriminating material

ASSISTANT COMMISSIONER OF INCOME TAX,CENTRAL CIRCLE-2(4), HYDERABAD vs. RAVI RISHI EDUCATIONAL SOCIETY, HYDERABAD

In the result, the appeal of the revenue in ITA

ITA 304/HYD/2022[2016-17]Status: DisposedITAT Hyderabad24 Feb 2025AY 2016-17

Bench: Shri Vijay Pal Rao & Shri Madhusudan Sawdia

For Appellant: Shri P. Murali Mohan Rao, C.AFor Respondent: : Shri B. Balakrishna, CIT-DR
Section 11Section 11(5)Section 12ASection 132

271(1)(b) are initiated separately for failure to comply with notices issued u/s 142(1) of the IT Act. Penalty provisions u/s 271A are initiated separately for non- maintenance of books of accounts.” 9.2 On perusal of para no.9.7 of the order of Ld. AO, we found that, there is no reliance on any incriminating material

ASSISTANT COMMISSIONER OF INCOME TAX,CENTRAL CIRCLE-2(4), HYDERABAD vs. RAVI RISHI EDUCATIONAL SOCIETY, HYDERABAD

In the result, the appeal of the revenue in ITA

ITA 300/HYD/2022[2012-13]Status: DisposedITAT Hyderabad24 Feb 2025AY 2012-13

Bench: Shri Vijay Pal Rao & Shri Madhusudan Sawdia

For Appellant: Shri P. Murali Mohan Rao, C.AFor Respondent: : Shri B. Balakrishna, CIT-DR
Section 11Section 11(5)Section 12ASection 132

271(1)(b) are initiated separately for failure to comply with notices issued u/s 142(1) of the IT Act. Penalty provisions u/s 271A are initiated separately for non- maintenance of books of accounts.” 9.2 On perusal of para no.9.7 of the order of Ld. AO, we found that, there is no reliance on any incriminating material