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