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13 results for “penalty u/s 271”+ Section 80Gclear

Sorted by relevance

Delhi56Mumbai54Bangalore27Ahmedabad17Jaipur15Hyderabad13Lucknow11Kolkata11Pune10Indore6Jodhpur3Amritsar3Ranchi3Raipur2Cochin2Chandigarh1Rajkot1SC1

Key Topics

Section 143(3)15Section 80G10Addition to Income8Section 271(1)(c)7Section 143(1)7Penalty7Section 143(2)6Section 44A6Section 1485

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

u/s 172 of the Act either before the Commissioner of Income Tax (Appeals) or before the Tribunal. He had drawn our attention to section 246 of the I.T. Act which provides as under : “Appealable orders. 246. (1) Subject to the provisions of sub-section (2), any assessee aggrieved by any of the following orders of an Assessing Officer (other than

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

Section 1725
Capital Gains5
Deduction5
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

u/s 172 of the Act either before the Commissioner of Income Tax (Appeals) or before the Tribunal. He had drawn our attention to section 246 of the I.T. Act which provides as under : “Appealable orders. 246. (1) Subject to the provisions of sub-section (2), any assessee aggrieved by any of the following orders of an Assessing Officer (other than

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

u/s 172 of the Act either before the Commissioner of Income Tax (Appeals) or before the Tribunal. He had drawn our attention to section 246 of the I.T. Act which provides as under : “Appealable orders. 246. (1) Subject to the provisions of sub-section (2), any assessee aggrieved by any of the following orders of an Assessing Officer (other than

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

u/s 172 of the Act either before the Commissioner of Income Tax (Appeals) or before the Tribunal. He had drawn our attention to section 246 of the I.T. Act which provides as under : “Appealable orders. 246. (1) Subject to the provisions of sub-section (2), any assessee aggrieved by any of the following orders of an Assessing Officer (other than

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

u/s 172 of the Act either before the Commissioner of Income Tax (Appeals) or before the Tribunal. He had drawn our attention to section 246 of the I.T. Act which provides as under : “Appealable orders. 246. (1) Subject to the provisions of sub-section (2), any assessee aggrieved by any of the following orders of an Assessing Officer (other than

DY. COMMISSIONER OF INCOME TAX , CIRCLE-16(2), HYDERABAD vs. PARASURAMAN KATHIK IYER , CHENNAI

In the result, appeals in ITA

ITA 1796/HYD/2019[2008-09]Status: DisposedITAT Hyderabad30 Apr 2025AY 2008-09

Bench: Shri Vijay Pal Rao, Vice-A N D Shri Madhusudan Sawdiaआ.अपी.सं /Ita Nos.1796 To 1798/Hyd/2019 & Ita Nos.30 & 31/Hyd/2020 (िनधा"रण वष"/Assessment Years: 2008-09 To 2010-11) Dy. Cit Vs. Shri Parasuraman Karthik Iyer, Chennai Circle 16(2) Pan:Aftpk1261M Hyderabad (Appellant) (Respondent) राज" व "ारा/Revenue By:: Smt. M. Narmada, Cit(Dr) िनधा""रती "ारा/Assessee By: Shri A. Srinivas, Ca सुनवाई की तारीख/Date Of Hearing: 06/02/2025 घोषणा की तारीख/Pronouncement: 30/04/2025 आदेश/Order Per Vijay Pal Raothese 5 Appeals Filed By The Department Are Directed Against The Separate Orders Of The Learned Cit (A)-4, Hyderabad, Out Of Which 3 Appeals Are Arising From The Orders Passed U/S 143(3) R.W.S. 147 Of The I.T. Act, 1961 For The A.Y 2008-09 To 2010-11 & 2 Appeals Are Arising From The Penalty Order Passed U/S 271(1)(C) Of The Act, For The A.Ys 2009-10 & 2010-11 Respectively. In The Quantum Appeals, The Department Has Raised

For Appellant: Shri A. Srinivas, CAFor Respondent: : Smt. M. Narmada, CIT(DR)
Section 143(1)Section 143(3)Section 148Section 271(1)(c)Section 80G

penalty order passed u/s 271(1)(c) of the Act, for the A.Ys 2009-10 and 2010-11 respectively. In the quantum appeals, the Department has raised Page 1 of 15 ITA Nos 1796 and others of 2019 Parasuraman Karthik Iyer identical grounds, except the quantum of additions. The grounds raised by the Department in the quantum appeals

DY. COMMISSIONER OF INCOME TAX , CIRCLE-16(2), HYDERABAD vs. PARASURAMAN KARTHIK IYER, CHENNAI

In the result, appeals in ITA

ITA 1797/HYD/2019[2009-10]Status: DisposedITAT Hyderabad30 Apr 2025AY 2009-10

Bench: Shri Vijay Pal Rao, Vice-A N D Shri Madhusudan Sawdiaआ.अपी.सं /Ita Nos.1796 To 1798/Hyd/2019 & Ita Nos.30 & 31/Hyd/2020 (िनधा"रण वष"/Assessment Years: 2008-09 To 2010-11) Dy. Cit Vs. Shri Parasuraman Karthik Iyer, Chennai Circle 16(2) Pan:Aftpk1261M Hyderabad (Appellant) (Respondent) राज" व "ारा/Revenue By:: Smt. M. Narmada, Cit(Dr) िनधा""रती "ारा/Assessee By: Shri A. Srinivas, Ca सुनवाई की तारीख/Date Of Hearing: 06/02/2025 घोषणा की तारीख/Pronouncement: 30/04/2025 आदेश/Order Per Vijay Pal Raothese 5 Appeals Filed By The Department Are Directed Against The Separate Orders Of The Learned Cit (A)-4, Hyderabad, Out Of Which 3 Appeals Are Arising From The Orders Passed U/S 143(3) R.W.S. 147 Of The I.T. Act, 1961 For The A.Y 2008-09 To 2010-11 & 2 Appeals Are Arising From The Penalty Order Passed U/S 271(1)(C) Of The Act, For The A.Ys 2009-10 & 2010-11 Respectively. In The Quantum Appeals, The Department Has Raised

For Appellant: Shri A. Srinivas, CAFor Respondent: : Smt. M. Narmada, CIT(DR)
Section 143(1)Section 143(3)Section 148Section 271(1)(c)Section 80G

penalty order passed u/s 271(1)(c) of the Act, for the A.Ys 2009-10 and 2010-11 respectively. In the quantum appeals, the Department has raised Page 1 of 15 ITA Nos 1796 and others of 2019 Parasuraman Karthik Iyer identical grounds, except the quantum of additions. The grounds raised by the Department in the quantum appeals

DY. COMMISSIONER OF INCOME TAX , CIRCLE-16(2), HYDERABAD vs. PARASURAMAN KARTHIK IYER , CHENNAI

In the result, appeals in ITA

ITA 1798/HYD/2019[2010-11]Status: DisposedITAT Hyderabad30 Apr 2025AY 2010-11

Bench: Shri Vijay Pal Rao, Vice-A N D Shri Madhusudan Sawdiaआ.अपी.सं /Ita Nos.1796 To 1798/Hyd/2019 & Ita Nos.30 & 31/Hyd/2020 (िनधा"रण वष"/Assessment Years: 2008-09 To 2010-11) Dy. Cit Vs. Shri Parasuraman Karthik Iyer, Chennai Circle 16(2) Pan:Aftpk1261M Hyderabad (Appellant) (Respondent) राज" व "ारा/Revenue By:: Smt. M. Narmada, Cit(Dr) िनधा""रती "ारा/Assessee By: Shri A. Srinivas, Ca सुनवाई की तारीख/Date Of Hearing: 06/02/2025 घोषणा की तारीख/Pronouncement: 30/04/2025 आदेश/Order Per Vijay Pal Raothese 5 Appeals Filed By The Department Are Directed Against The Separate Orders Of The Learned Cit (A)-4, Hyderabad, Out Of Which 3 Appeals Are Arising From The Orders Passed U/S 143(3) R.W.S. 147 Of The I.T. Act, 1961 For The A.Y 2008-09 To 2010-11 & 2 Appeals Are Arising From The Penalty Order Passed U/S 271(1)(C) Of The Act, For The A.Ys 2009-10 & 2010-11 Respectively. In The Quantum Appeals, The Department Has Raised

For Appellant: Shri A. Srinivas, CAFor Respondent: : Smt. M. Narmada, CIT(DR)
Section 143(1)Section 143(3)Section 148Section 271(1)(c)Section 80G

penalty order passed u/s 271(1)(c) of the Act, for the A.Ys 2009-10 and 2010-11 respectively. In the quantum appeals, the Department has raised Page 1 of 15 ITA Nos 1796 and others of 2019 Parasuraman Karthik Iyer identical grounds, except the quantum of additions. The grounds raised by the Department in the quantum appeals

DY. COMMISSIONER OF INCOME TAX , CIRCLE-16(2), HYDERABAD vs. PARASURAMAN KARTHIK IYER, CHENNAI

In the result, appeals in ITA

ITA 31/HYD/2020[2010-11]Status: DisposedITAT Hyderabad30 Apr 2025AY 2010-11

Bench: Shri Vijay Pal Rao, Vice-A N D Shri Madhusudan Sawdiaआ.अपी.सं /Ita Nos.1796 To 1798/Hyd/2019 & Ita Nos.30 & 31/Hyd/2020 (िनधा"रण वष"/Assessment Years: 2008-09 To 2010-11) Dy. Cit Vs. Shri Parasuraman Karthik Iyer, Chennai Circle 16(2) Pan:Aftpk1261M Hyderabad (Appellant) (Respondent) राज" व "ारा/Revenue By:: Smt. M. Narmada, Cit(Dr) िनधा""रती "ारा/Assessee By: Shri A. Srinivas, Ca सुनवाई की तारीख/Date Of Hearing: 06/02/2025 घोषणा की तारीख/Pronouncement: 30/04/2025 आदेश/Order Per Vijay Pal Raothese 5 Appeals Filed By The Department Are Directed Against The Separate Orders Of The Learned Cit (A)-4, Hyderabad, Out Of Which 3 Appeals Are Arising From The Orders Passed U/S 143(3) R.W.S. 147 Of The I.T. Act, 1961 For The A.Y 2008-09 To 2010-11 & 2 Appeals Are Arising From The Penalty Order Passed U/S 271(1)(C) Of The Act, For The A.Ys 2009-10 & 2010-11 Respectively. In The Quantum Appeals, The Department Has Raised

For Appellant: Shri A. Srinivas, CAFor Respondent: : Smt. M. Narmada, CIT(DR)
Section 143(1)Section 143(3)Section 148Section 271(1)(c)Section 80G

penalty order passed u/s 271(1)(c) of the Act, for the A.Ys 2009-10 and 2010-11 respectively. In the quantum appeals, the Department has raised Page 1 of 15 ITA Nos 1796 and others of 2019 Parasuraman Karthik Iyer identical grounds, except the quantum of additions. The grounds raised by the Department in the quantum appeals

DY. COMMISSIONER OF INCOME TAX , CIRCLE-16(2), HYDERABAD vs. PARASURAMAN KARTHIK IYER , CHENNAI

In the result, appeals in ITA

ITA 30/HYD/2020[2009-10]Status: DisposedITAT Hyderabad30 Apr 2025AY 2009-10

Bench: Shri Vijay Pal Rao, Vice-A N D Shri Madhusudan Sawdiaआ.अपी.सं /Ita Nos.1796 To 1798/Hyd/2019 & Ita Nos.30 & 31/Hyd/2020 (िनधा"रण वष"/Assessment Years: 2008-09 To 2010-11) Dy. Cit Vs. Shri Parasuraman Karthik Iyer, Chennai Circle 16(2) Pan:Aftpk1261M Hyderabad (Appellant) (Respondent) राज" व "ारा/Revenue By:: Smt. M. Narmada, Cit(Dr) िनधा""रती "ारा/Assessee By: Shri A. Srinivas, Ca सुनवाई की तारीख/Date Of Hearing: 06/02/2025 घोषणा की तारीख/Pronouncement: 30/04/2025 आदेश/Order Per Vijay Pal Raothese 5 Appeals Filed By The Department Are Directed Against The Separate Orders Of The Learned Cit (A)-4, Hyderabad, Out Of Which 3 Appeals Are Arising From The Orders Passed U/S 143(3) R.W.S. 147 Of The I.T. Act, 1961 For The A.Y 2008-09 To 2010-11 & 2 Appeals Are Arising From The Penalty Order Passed U/S 271(1)(C) Of The Act, For The A.Ys 2009-10 & 2010-11 Respectively. In The Quantum Appeals, The Department Has Raised

For Appellant: Shri A. Srinivas, CAFor Respondent: : Smt. M. Narmada, CIT(DR)
Section 143(1)Section 143(3)Section 148Section 271(1)(c)Section 80G

penalty order passed u/s 271(1)(c) of the Act, for the A.Ys 2009-10 and 2010-11 respectively. In the quantum appeals, the Department has raised Page 1 of 15 ITA Nos 1796 and others of 2019 Parasuraman Karthik Iyer identical grounds, except the quantum of additions. The grounds raised by the Department in the quantum appeals

P.VENKATA RAMANA REDDY ,HYDERABAD vs. DY. COMMISSIONER OF INCOME TAX , CIRCLE-14(1), HYDERABAD

In the result, appeal of the assessee is treated as allowed for statistical purposes

ITA 1396/HYD/2019[2015-16]Status: DisposedITAT Hyderabad03 Feb 2021AY 2015-16

Bench: Smt. P. Madhavi Devi & Shri A. Mohan Alankamony(Through Virtual Conference)

For Appellant: Shri P. Murali Mohan RaoFor Respondent: Shri Sunil Kumar Pandey
Section 143(1)Section 143(2)Section 143(3)Section 271(1)(c)Section 292BSection 44A

penalty levied by the AO u/s 271(1)(c) of the IT Act. :- 2 -: ITA Nos. 1395 & 1396/Hyd/2019 P. Venkata Ramana Reddy, Hyd. 2. Brief facts of the case are that the assessee, an individual, filed his e-return of income for the Ay 2015-16 on 05/01/2017 admitting total income at Rs. 56,30,000/-. The said return

P.VENKATA RAMANA REDDY ,HYDERABAD vs. ASST. COMMISSIONER OF INCOME TAX, CIRCLE-14(1), HYDERABAD

In the result, appeal of the assessee is treated as allowed for statistical purposes

ITA 1395/HYD/2019[2015-16]Status: DisposedITAT Hyderabad03 Feb 2021AY 2015-16

Bench: Smt. P. Madhavi Devi & Shri A. Mohan Alankamony(Through Virtual Conference)

For Appellant: Shri P. Murali Mohan RaoFor Respondent: Shri Sunil Kumar Pandey
Section 143(1)Section 143(2)Section 143(3)Section 271(1)(c)Section 292BSection 44A

penalty levied by the AO u/s 271(1)(c) of the IT Act. :- 2 -: ITA Nos. 1395 & 1396/Hyd/2019 P. Venkata Ramana Reddy, Hyd. 2. Brief facts of the case are that the assessee, an individual, filed his e-return of income for the Ay 2015-16 on 05/01/2017 admitting total income at Rs. 56,30,000/-. The said return

PLANET ONLINE PVT.LTD., HYD,HYDERABAD vs. ACIT, CIRCLE-16(2), HYDERABAD, HYDERABAD

In the result assessee’s appeal is partly allowed for statistical purposes

ITA 279/HYD/2016[2011-12]Status: DisposedITAT Hyderabad18 Jul 2018AY 2011-12

Bench: Smt. P. Madhavi Devi & Shri S.Rifaur Rahmana.Y.2011-12

For Appellant: Shri P. Murali Mohan RaoFor Respondent: Shri J. Siri Kumar, DR
Section 143(3)Section 92C

section 92C(2) of the Act. 10. Erred in confirming the disallowance of the claim of assessee company u/ s 80G of the Act amounting to Rs. 1,12,790/-. 11. Erred in confirming the disallowance of the deduction claimed by the assessee company u/ s 10AA of the Act for Rs. 61,644/-. 11.a Ought to have appreciated