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

u/s 271D of the Act without any assessment\nproceedings in the case of the assessee is not valid and liable to be\nquashed. We order accordingly.\"\n7. Thus, it is a pre-requisite condition for initiation of the\npenalty u/sec.271D/271E of the Act that there must be an assessment\nproceeding or proceedings arising from assessment order or any other\nproceedings

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

In the result, three appeals i

u/s 271D of the Act without any assessment\nproceedings in the case of the assessee is not valid and liable to be\nquashed. We order accordingly.\n7.\nThus, it is a pre-requisite condition for initiation of the\npenalty u/sec.271D/271E of the Act that there must be an assessment\nproceeding or proceedings arising from assessment order or any other\nproceedings

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

u/s 271D of the Act without any assessment\nproceedings in the case of the assessee is not valid and liable to be\nquashed. We order accordingly.\"\n7. Thus, it is a pre-requisite condition for initiation of the\npenalty u/sec.271D/271E of the Act that there must be an\nassessment proceeding or proceedings arising from assessment\norder or any other proceedings

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

In the result, the appeal of the assessee allowed

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

u/s. 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

KONATHAM KOTIREDDY,WARANGAL vs. ITO, WARD-1, WARANGAL

In the result, appeal filed by the assessee is allowed

Bench: Shri R.K. Panda & Shri Laliet Kumarassessment Year: 2017-18 Shri Konatham Kotireddy Vs. Income Tax Officer Warangal Ward-1 Pan:Atupk6883E Warangal (Appellant) (Respondent) Pan: Assessee By: Shri Vamseedhar, Ca Revenue By: Shri Kprr Murthy, Cit(Dr)

271 B of the I.T. Act, 1961. 2. The learned CIT (A) is not justified in dismissing the appeal without giving a reasonable opportunity to the appellant. 3. The learned CIT (A) erred in ignoring the impeccable documentary evidence filed a letter from the Principal Page 1 of 7 ITA 245 of 2023 Konatham Kotireddy Dealer viz. M/s. Anika Bajaj