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2 results for “penalty u/s 271”+ Section 54Fclear

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Key Topics

Section 271D4Section 54F2Section 2742Section 269S2Addition to Income2

VENKATA RAMANA MURTHY BOLLAPRAGADA,HYDERABAD vs. ITO, WARD-13(1), HYDERABAD

In the result, the appeal of the assessee is allowed in terms of our aforesaid observations

ITA 1961/HYD/2025[2016-17]Status: DisposedITAT Hyderabad26 Feb 2026AY 2016-17

Bench: Shri Manjunatha G. & Shri Ravish Soodआ.अपी.सं /Ita No.1961/Hyd/2025 (िनधा"रण वष"/Assessment Year:2016-17) Venkata Ramana Murthy Vs. Income Tax Officer, Bollapragada, Ward-13(1), Hyderabad. Hyderabad. Pan: Abmpb7770R (Appellant) (Respondent) िनधा""रती "ारा/Assessee By: Shri H. Srinivasulu, Advocate राज" व "ारा/Revenue By: Dr. Sachin Kumar, Sr. Ar सुनवाई की तारीख/Date Of Hearing: 24/02/2026 घोषणा की तारीख/Date Of 26/02/2026 Pronouncement: आदेश / Order Per. Ravish Sood, J.M: The Present Appeal Filed By The Assessee Is Directed Against The Order Passed By The Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre, Delhi, Dated 27/10/2025, Which In Turn Arises From The Order Passed By The Additional/Joint Commissioner Of Income Tax, Range-13, Hyderabad Under Section 271D Of The Income Tax Act, 1961 (For Short, “The Act”), Dated 30/06/2022 For The Assessment Year

For Appellant: Shri H. SrinivasuluFor Respondent: Dr. Sachin Kumar, Sr. AR
Section 143(3)Section 269SSection 271DSection 274Section 54F

54F of the Act. The appellant prays that the penalty levied U/s 271D be deleted. 5. The Appellant craves leave to add, amend and/or after the above ground of appeal, at any time before or at the time of hearing of the appeal.” 2. Succinctly stated, the assessee had filed his return of income for AY 2016-17 on 28/07/2016

INCOME TAX OFFICER, WARD-1, CHITTOOR vs. G VIJAYASIMHA REDDY, BENGALURU

In the result, the appeal of Revenue in ITA

ITA 376/HYD/2023[2015-16]Status: HeardITAT Hyderabad05 Jan 2024AY 2015-16

Bench: Shri R.K. Panda & Shri Laliet Kumar

For Appellant: Shri Y V Bhanu NarayanFor Respondent: Ms. Sheetal Sarin, Sr. AR
Section 148Section 2(13)Section 54F

Penalty initiated separately proceedings Act, Proceedings u/s 271(1)(c) 1961. u/s 271(1)(c) are initiated The are initiated separately appeal is separately. allowed 2 Vishnu ACWPN3597R ACIT, Assessment Assessee filed No scrutiny No appeal Swaroop Reddy Circle-6, completed u/s 143(3) appeal assessment Narapareddy Hyd on 03.03.2016 against order making addition u/s 143(3). towards LONG