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16 results for “penalty u/s 271”+ Section 271Cclear

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Key Topics

Section 153A18Section 27512Section 271C8Section 2538Section 2468Section 271B7Section 139(1)6Section 1326Unexplained Investment6

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

271C of the Act. The three returns had been filed even before issuance of notice under Section 153C of the Act and in other two cases as accepted by the Assessing Officer the Assessee had no taxable income. When there was no addition to the declared income in any of the years, penalty was correctly deleted by the Tribunal. Explanation

Addition to Income6
Undisclosed Income6
Penalty5

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

271C of the Act. The three returns had been filed even before issuance of notice under Section 153C of the Act and in other two cases as accepted by the Assessing Officer the Assessee had no taxable income. When there was no addition to the declared income in any of the years, penalty was correctly deleted by the Tribunal. Explanation

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

271C of the Act. The three returns had been filed even before issuance of notice under Section 153C of the Act and in other two cases as accepted by the Assessing Officer the Assessee had no taxable income. When there was no addition to the declared income in any of the years, penalty was correctly deleted by the Tribunal. Explanation

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

271C of the Act. The three returns had been filed even before issuance of notice under Section 153C of the Act and in other two cases as accepted by the Assessing Officer the Assessee had no taxable income. When there was no addition to the declared income in any of the years, penalty was correctly deleted by the Tribunal. Explanation

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

In the result, appeal of the assessee is dismissed

ITA 2360/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

271C of the Act. The three returns had been filed even before issuance of notice under Section 153C of the Act and in other two cases as accepted by the Assessing Officer the Assessee had no taxable income. When there was no addition to the declared income in any of the years, penalty was correctly deleted by the Tribunal. Explanation

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

271C of the Act. The three returns had been filed even before issuance of notice under Section 153C of the Act and in other two cases as accepted by the Assessing Officer the Assessee had no taxable income. When there was no addition to the declared income in any of the years, penalty was correctly deleted by the Tribunal. Explanation

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

271C, section 271D or section 271E; (f) an order made by a Deputy Commissioner or a Deputy Director imposing a penalty under section 272A; (ff) an order made by a Deputy Commissioner imposing a penalty under section 272AA; (g) an order imposing a penalty under Chapter XXI by the Income-tax Officer or the Assistant Commissioner where such penalty

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

271C, section 271D or section 271E; (f) an order made by a Deputy Commissioner or a Deputy Director imposing a penalty under section 272A; (ff) an order made by a Deputy Commissioner imposing a penalty under section 272AA; (g) an order imposing a penalty under Chapter XXI by the Income-tax Officer or the Assistant Commissioner where such penalty

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

271C, section 271D or section 271E; (f) an order made by a Deputy Commissioner or a Deputy Director imposing a penalty under section 272A; (ff) an order made by a Deputy Commissioner imposing a penalty under section 272AA; (g) an order imposing a penalty under Chapter XXI by the Income-tax Officer or the Assistant Commissioner where such penalty

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

271C, section 271D or section 271E; (f) an order made by a Deputy Commissioner or a Deputy Director imposing a penalty under section 272A; (ff) an order made by a Deputy Commissioner imposing a penalty under section 272AA; (g) an order imposing a penalty under Chapter XXI by the Income-tax Officer or the Assistant Commissioner where such penalty

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 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

271C, section 271D or section 271E; (f) an order made by a Deputy Commissioner or a Deputy Director imposing a penalty under section 272A; (ff) an order made by a Deputy Commissioner imposing a penalty under section 272AA; (g) an order imposing a penalty under Chapter XXI by the Income-tax Officer or the Assistant Commissioner where such penalty

ASWARTHANARAYANA VENKATA RENIGUNTLA,DHARMAVARAM vs. ITO, WARD-1, ANANTAPUR

In the result, the appeal of the assessee allowed

ITA 143/HYD/2023[2017-18]Status: DisposedITAT Hyderabad11 Apr 2023AY 2017-18

Bench: Shri Laliet Kumarassessment Year: 2017-18 Shri Aswarthanarayana Venkata Vs. Ito, Ward-1, Anantapur. Reniguntla, Dharmavaram, Andhra Pradesh. Pan : Alrpr5400R (Appellant) (Respondent) Assessee By: Sri M. Chandramouleswara Rao, Ca Revenue By: Sri A. Sitarama Rao. Date Of Hearing: 11.04.2023 Date Of Pronouncement: 11.04.2023

For Appellant: Sri M. ChandramouleswaraFor Respondent: Sri A. Sitarama Rao
Section 142(1)Section 144Section 270ASection 271Section 271BSection 274Section 44A

271 B of the Act for failure to comply with the provisions of section 44AB of the I.T. Act and directed the assessee to pay by way of penalty a sum of Rs. 84,316/- vide order under section 271B of the Income Tax Act, 1961, dated 11.01.2022. 4. Feeling aggrieved with the order of Assessing Officer, assessee filed

AMD RESEARCH & DEVELOPMENT CENTER INDIA PRIVATE LIMITED(NOW KNOWN AS AMD INDIA PRIVATE LIMITED),BANGALORE vs. JT. COMMISSIONER OF INCOME TAX, (INTERNATIONAL TAXATION), HYDERABAD

Appeals are allowed in above terms

ITA 66/HYD/2018[2010-11]Status: DisposedITAT Hyderabad04 Mar 2022AY 2010-11

Bench: Shri S.S. Godara & Shri Inturi Rama Rao

For Appellant: Sri H. Srinivasulu, AdvocateFor Respondent: Sri T. Sunil Goutam,DR
Section 201(1)Section 246Section 246ASection 253Section 271CSection 275Section 275(1)(a)

271C of the LT. Act ought to have been passed within 6 months from the end of the month in which the order of Hon'ble ITAT has been received by the Commissioner of Income Tax and such period expired on 31.03.2015 and as the order was passed on 30.10.2015, the same is beyond the limitation period as prescribed under

AMD RESEARCH & DEVELOPMENT CENTER INDIA PRIVATE LIMITED(NOW KNOWN AS AMD INDIA PRIVATE LIMITED),BANGALORE vs. JT. COMMISSIONER OF INCOME TAX, (INTERNATIONAL TAXATION), HYDERABAD

Appeals are allowed in above terms

ITA 64/HYD/2018[2008-09]Status: DisposedITAT Hyderabad04 Mar 2022AY 2008-09

Bench: Shri S.S. Godara & Shri Inturi Rama Rao

For Appellant: Sri H. Srinivasulu, AdvocateFor Respondent: Sri T. Sunil Goutam,DR
Section 201(1)Section 246Section 246ASection 253Section 271CSection 275Section 275(1)(a)

271C of the LT. Act ought to have been passed within 6 months from the end of the month in which the order of Hon'ble ITAT has been received by the Commissioner of Income Tax and such period expired on 31.03.2015 and as the order was passed on 30.10.2015, the same is beyond the limitation period as prescribed under

AMD RESEARCH & DEVELOPMENT CENTER INDIA PRIVATE LIMITED(NOW KNOWN AS AMD INDIA PRIVATE LIMITED),BANGALORE vs. JT. COMMISSIONER OF INCOME TAX, (INTERNATIONAL TAXATION), HYDERABAD

Appeals are allowed in above terms

ITA 65/HYD/2018[20009-10]Status: DisposedITAT Hyderabad04 Mar 2022

Bench: Shri S.S. Godara & Shri Inturi Rama Rao

For Appellant: Sri H. Srinivasulu, AdvocateFor Respondent: Sri T. Sunil Goutam,DR
Section 201(1)Section 246Section 246ASection 253Section 271CSection 275Section 275(1)(a)

271C of the LT. Act ought to have been passed within 6 months from the end of the month in which the order of Hon'ble ITAT has been received by the Commissioner of Income Tax and such period expired on 31.03.2015 and as the order was passed on 30.10.2015, the same is beyond the limitation period as prescribed under

AMD RESEARCH & DEVELOPMENT CENTER INDIA PRIVATE LIMITED(NOW KNOWN AS AMD INDIA PRIVATE LIMITED),BANGALORE vs. JT. COMMISSIONER OF INCOME TAX, (INTERNATIONAL TAXATION), HYDERABAD

Appeals are allowed in above terms

ITA 63/HYD/2018[2007-08]Status: DisposedITAT Hyderabad04 Mar 2022AY 2007-08

Bench: Shri S.S. Godara & Shri Inturi Rama Rao

For Appellant: Sri H. Srinivasulu, AdvocateFor Respondent: Sri T. Sunil Goutam,DR
Section 201(1)Section 246Section 246ASection 253Section 271CSection 275Section 275(1)(a)

271C of the LT. Act ought to have been passed within 6 months from the end of the month in which the order of Hon'ble ITAT has been received by the Commissioner of Income Tax and such period expired on 31.03.2015 and as the order was passed on 30.10.2015, the same is beyond the limitation period as prescribed under