AURORA EDUCATIONAL SOCIETY,HYDERABAD vs. DCIT., CENTRAL CIRCLE 2(4), HYDERABAD

In the result, the appeal filed by the assessee in ITA

9. The Ld. CIT(A), after considering relevant submissions of the assessee, rejected the grounds taken by the assessee challenging the validity of the order passed by the A.O. under Section 271D of the Income Tax Act, 1961, in light of the provisions of Section 275(1)(c) of the Act, and held that, in this case, show-cause notice

SRI ADITYA HOMES PRIVATE LIMITED,HYDERABAD vs. ACIT, CENTRAL CIRCLE-2(2), HYDERABAD

In the result, the appeal of the assessee in ITA

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

271(1) of the Income Tax Act. 7. In the show cause notice dt.10.01.2023, it was mentioned as under : “2. On examination of records, it is observed that the order passed by the Assessing Officer on 12.07.2021 for A.Y. 2017-18 is erroneous in so far as it is prejudicial to the interest of revenue as penalty proceedings under relevant

SRI ADITYA HOMES PRIVATE LIMITED,HYDERABAD vs. ACIT, CENTRAL CIRCLE-2(2), HYDERABAD

In the result, the appeal of the assessee in ITA

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

271(1) of the Income Tax Act. 7. In the show cause notice dt.10.01.2023, it was mentioned as under : “2. On examination of records, it is observed that the order passed by the Assessing Officer on 12.07.2021 for A.Y. 2017-18 is erroneous in so far as it is prejudicial to the interest of revenue as penalty proceedings under relevant

VINOD AERUKALA ,HYDERABAD vs. ACIT CENTRAL CIRCLE-3(2), HYDERABAD

In the result, the appeals filed by the respective assessees are dismissed

Bench: Shri Rama Kanta Panda & Shri Laliet Kumarassessment Year: 2012-13 Moola Padmaja Vs. Acit,Cc-3(2) 8-1-293/A/74/A 7Th Floor Dwaraka Nagar Colony Aaykar Bhawan Narayanamma Engineering Basheer Bagh College, Raidurg Hyderabad-500 004 Hyderabad-500 008 Pan : Aoipp2482B Assessment Year: 2012-13 Vinod Aerakula Vs Acit,Cc-3(2) B-109, Western Plaza 7Th Floor Hussain Shahwali Darha Aaykar Bhawan Shaikpet, Hyderabad Basheer Bagh Telangana Hyderabad-500 004 Pan : Aoopa5855R (Appellant) (Respondent) Assessee By: Shri K.C.Devdas, Ca Revenue By: Shri K.P.R.R.Murthy, Sr.Ar Date Of Hearing: 15.02.2023 Date Of Pronouncement: 22.02.2023 O R D E R Per Shri Rama Kanta Panda (A.M.): The Above Two Appeals Filed By The Respective Assessees Are Directed Against The Separate Orders Dated 31.03.2022 & 27.3.2022 Respectively Of The Learned Cit(A) (Appeals)-11, Hyderabad Relating To Ay 2012-13. Since Identical Grounds Have Been Raised By The Respective Assessees, Therefore, These Were Heard Together & Are Being Disposed Of By This Common Order For The Sake Of Convenience.

section 271(1)(c) he submitted that it is a clear case of concealment of income and therefore, the AO was fully justified in levying penalty u/s. 271(1)(c) of the I.T.Act and the ld.CIT(A) is fully justified sustaining the penalty so levied by the AO. 18. So far as the arguments advanced by the learned Counsel

MOOLA PADMAJA,HYDERABAD vs. ACIT CENTRAL CIRCLE-3(2), HYDERABAD

In the result, the appeals filed by the respective assessees are dismissed

Bench: Shri Rama Kanta Panda & Shri Laliet Kumarassessment Year: 2012-13 Moola Padmaja Vs. Acit,Cc-3(2) 8-1-293/A/74/A 7Th Floor Dwaraka Nagar Colony Aaykar Bhawan Narayanamma Engineering Basheer Bagh College, Raidurg Hyderabad-500 004 Hyderabad-500 008 Pan : Aoipp2482B Assessment Year: 2012-13 Vinod Aerakula Vs Acit,Cc-3(2) B-109, Western Plaza 7Th Floor Hussain Shahwali Darha Aaykar Bhawan Shaikpet, Hyderabad Basheer Bagh Telangana Hyderabad-500 004 Pan : Aoopa5855R (Appellant) (Respondent) Assessee By: Shri K.C.Devdas, Ca Revenue By: Shri K.P.R.R.Murthy, Sr.Ar Date Of Hearing: 15.02.2023 Date Of Pronouncement: 22.02.2023 O R D E R Per Shri Rama Kanta Panda (A.M.): The Above Two Appeals Filed By The Respective Assessees Are Directed Against The Separate Orders Dated 31.03.2022 & 27.3.2022 Respectively Of The Learned Cit(A) (Appeals)-11, Hyderabad Relating To Ay 2012-13. Since Identical Grounds Have Been Raised By The Respective Assessees, Therefore, These Were Heard Together & Are Being Disposed Of By This Common Order For The Sake Of Convenience.

section 271(1)(c) he submitted that it is a clear case of concealment of income and therefore, the AO was fully justified in levying penalty u/s. 271(1)(c) of the I.T.Act and the ld.CIT(A) is fully justified sustaining the penalty so levied by the AO. 18. So far as the arguments advanced by the learned Counsel

SARAT GOPAL BOPPANA,HYDERABAD vs. ACIT., CENTRAL CIRCLE-2(3), HYDERABAD

In the result, appeal filed by the assessee is allowed

Bench: Shri Laliet Kumar & Shri Manjunatha, G.आ.अपी.सं /Ita No.635/Hyd/2022 & Sa No.49/Hyd/2023 (िनधा"रण वष"/Assessment Year: 2015-16) Shri Sarat Gopal Boppana Vs. Asstt. C. I. T. Hyderabad Central Circle 2(3) Pan:Afcpb8083K Hyderabad (Appellant) (Respondent) िनधा""रती "ारा/Assessee By: Shri P Murali Mohan Rao Ca राज" व "ारा/Revenue By:: Shri Shakeer Ahmed, Dr सुनवाई की तारीख/Date Of Hearing: 19/06/2024 घोषणा की तारीख/Pronouncement: 07/08/2024 आदेश/Order

penalty levied u/s 271(1)(c) of the I.T. Act, 1961. 9. The learned DR, on the other hand, supporting the orders of the authorities below submitted that, it is a fit case for invoking Explanation 5A of section

SHAVVA SUDHEER REDDY,HYDERABAD vs. ACIT, CENTRAL CIRCLE-3(1), HYDERABAD

In the result, the appeal filed by the assessee is dismissed

Bench: Shri R.K. Panda & Shri Laliet Kumarassessment Year: 2015-16

section 271(1)(c) read with explanation 5A come into play. Accordingly, I deem this a fit case for levy of penalty u/s 271(1)(c) to the extent of undisclosed investments found during search in the form of seized material mentioned above. The seized material indicate that the assessee invested Rs.6 lakhs towards purchase of property at Kondapur, Hyderabad

DCIT, CIRCLE-2(2), HYDERABAD, HYDERABAD vs. HINDUPUR BIO-ENERGY PVT. LTD., HYD, HYDERABAD

In the result, the appeal of the assessee is dismissed, and the appeal of Revenue is allowed

Bench: Shri R.K. Panda & Shri Laliet Kumarassessment Year: 2011-12 Hindupur Bio-Energy Vs. The Deputy Commissioner Private Limited, Of Income Tax, Hyderabad. Circle 2(2), Hyderabad. Pan : Aabch0124J. (Appellant) (Respondent / Cross-Appellant) Assessment Year: 2011-12 The Deputy Commissioner Hindupur Bio-Energy Of Income Tax, Private Limited, Circle 2(2), Hyderabad. Hyderabad. Pan : Aabch0124J. (Appellant) (Respondent / Cross-Appellant) Assessee By: Shri M. Chandramouleswara Rao, C.A. Revenue By: Shri L.V. Bhaskara Reddy, Cit-Dr Date Of Hearing: 11.12.2023 Date Of Pronouncement: 21.12.2023

section 271(1)(c) was to be levied for filing inaccurate particulars of income. The fact that even voluntary disclosure does not release the assessee from mischief of penal proceedings u/s 271(1)(c) as held by the Hon'ble*Supreme Court in the case of Mak Data P. Ltd (358 ITR 593 (SC)). In light of the above

HINDUPUR BIO-ENERGY PRIVATE LIMITED,HYDERABAD vs. DY. COMMISSIONER OF INCOME TAX , CIRCLE-2(2), HYDERABAD

In the result, the appeal of the assessee is dismissed, and the appeal of Revenue is allowed

Bench: Shri R.K. Panda & Shri Laliet Kumarassessment Year: 2011-12 Hindupur Bio-Energy Vs. The Deputy Commissioner Private Limited, Of Income Tax, Hyderabad. Circle 2(2), Hyderabad. Pan : Aabch0124J. (Appellant) (Respondent / Cross-Appellant) Assessment Year: 2011-12 The Deputy Commissioner Hindupur Bio-Energy Of Income Tax, Private Limited, Circle 2(2), Hyderabad. Hyderabad. Pan : Aabch0124J. (Appellant) (Respondent / Cross-Appellant) Assessee By: Shri M. Chandramouleswara Rao, C.A. Revenue By: Shri L.V. Bhaskara Reddy, Cit-Dr Date Of Hearing: 11.12.2023 Date Of Pronouncement: 21.12.2023

section 271(1)(c) was to be levied for filing inaccurate particulars of income. The fact that even voluntary disclosure does not release the assessee from mischief of penal proceedings u/s 271(1)(c) as held by the Hon'ble*Supreme Court in the case of Mak Data P. Ltd (358 ITR 593 (SC)). In light of the above

MSN LABORATORIES PRIVATE LIMITED,HYDERABAD vs. ADDL CIT, CENTRAL RANGE-2, HYDERABAD

In the result, the appeals filed by the assessee for the A

Bench: Shri Vijay Pal Rao, Vice-A N D Shri Manjunatha G.आ.अपी.सं /Ita Nos. 2164, 2165, 2171 & 2172/Hyd/2025 (िनधा"रण वष"/Assessment Years: 2018-19 To 2021-22) M/S. Msn Laboratories (P) Ltd Vs. Additional Cit Hyderabad Central Range-2 Pan:Aadcm6283F Hyderabad (Appellant) (Respondent) िनधा""रती "ारा/Assessee By: Shri M.V. Prasad, Ca राज" व "ारा/Revenue By: Dr. Sachin Kumar, Sr. Ar सुनवाई की तारीख/Date Of Hearing: 21/01/2026 घोषणा की तारीख/Pronouncement: 25/02/2026 आदेश/Order Per. Manjunatha, G. A.M. These Four Appeals Filed By The Assessee Are Directed Against The Separate, But Identical Orders Passed By The Learned Commissioner Of Income Tax (Appeals)-12, Hyderabad, All Dated 08/10/2025 For The A.Ys 2018-19 To 2021-22 Respectively. Since, Identical Issues Have Been Raised By The Assessee In All These Four Appeals, For The Sake Of Convenience, These Appeals Were Heard Together & Are Being Disposed Off, By This Common Consolidated Order.

9 of 33 ITA Nos 2164 2165 2171 and 2172 MSN Laboratories P Ltd Counsel for the assessee submitted that the A.O levied penalty under section 271DA of the Act on the basis of excel sheets found during the course of search in the hands of Shri B. Buchi Reddy, Cashier which contains the details of unaccounted cash receipts from

MSN LABORATORIES PRIVATE LIMITED,HYDERABAD vs. ADDL. CIT, CENTRAL RANGE-2, HYDERABAD

In the result, the appeals filed by the assessee for the A

Bench: Shri Vijay Pal Rao, Vice-A N D Shri Manjunatha G.आ.अपी.सं /Ita Nos. 2164, 2165, 2171 & 2172/Hyd/2025 (िनधा"रण वष"/Assessment Years: 2018-19 To 2021-22) M/S. Msn Laboratories (P) Ltd Vs. Additional Cit Hyderabad Central Range-2 Pan:Aadcm6283F Hyderabad (Appellant) (Respondent) िनधा""रती "ारा/Assessee By: Shri M.V. Prasad, Ca राज" व "ारा/Revenue By: Dr. Sachin Kumar, Sr. Ar सुनवाई की तारीख/Date Of Hearing: 21/01/2026 घोषणा की तारीख/Pronouncement: 25/02/2026 आदेश/Order Per. Manjunatha, G. A.M. These Four Appeals Filed By The Assessee Are Directed Against The Separate, But Identical Orders Passed By The Learned Commissioner Of Income Tax (Appeals)-12, Hyderabad, All Dated 08/10/2025 For The A.Ys 2018-19 To 2021-22 Respectively. Since, Identical Issues Have Been Raised By The Assessee In All These Four Appeals, For The Sake Of Convenience, These Appeals Were Heard Together & Are Being Disposed Off, By This Common Consolidated Order.

9 of 33 ITA Nos 2164 2165 2171 and 2172 MSN Laboratories P Ltd Counsel for the assessee submitted that the A.O levied penalty under section 271DA of the Act on the basis of excel sheets found during the course of search in the hands of Shri B. Buchi Reddy, Cashier which contains the details of unaccounted cash receipts from

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

In the result, appeal of the assessee is dismissed

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahusl.

section 271(1)(c) would not apply to proceedings u/s 153C of the Act. 15.3 Finally, the ld. AR of the assessee submitted that levy of penalty u/s 271(1)(c) read with Explanation 5A is invalid, without jurisdiction, bad in law and must be deleted. He relied on the following case law: 1. Heval Navinbhai Patel

GUNTI NAVEEN KUMAR ,HYDERABAD vs. INCOME TAX OFFICER, WARD-9(2), HYDERABAD

In the result, appeal of the assessee is dismissed

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahusl.

section 271(1)(c) would not apply to proceedings u/s 153C of the Act. 15.3 Finally, the ld. AR of the assessee submitted that levy of penalty u/s 271(1)(c) read with Explanation 5A is invalid, without jurisdiction, bad in law and must be deleted. He relied on the following case law: 1. Heval Navinbhai Patel

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

In the result, appeal of the assessee is dismissed

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahusl.

section 271(1)(c) would not apply to proceedings u/s 153C of the Act. 15.3 Finally, the ld. AR of the assessee submitted that levy of penalty u/s 271(1)(c) read with Explanation 5A is invalid, without jurisdiction, bad in law and must be deleted. He relied on the following case law: 1. Heval Navinbhai Patel

GUNTI ANIL KUMAR ,HYDERABAD vs. INCOME TAX OFFICER, WARD-9(2), HYDERABAD

In the result, appeal of the assessee is dismissed

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahusl.

section 271(1)(c) would not apply to proceedings u/s 153C of the Act. 15.3 Finally, the ld. AR of the assessee submitted that levy of penalty u/s 271(1)(c) read with Explanation 5A is invalid, without jurisdiction, bad in law and must be deleted. He relied on the following case law: 1. Heval Navinbhai Patel

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

In the result, appeal of the assessee is dismissed

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahusl.

section 271(1)(c) would not apply to proceedings u/s 153C of the Act. 15.3 Finally, the ld. AR of the assessee submitted that levy of penalty u/s 271(1)(c) read with Explanation 5A is invalid, without jurisdiction, bad in law and must be deleted. He relied on the following case law: 1. Heval Navinbhai Patel

GUNTI ASHWIN KUMAR ,HYDERABAD vs. INCOME TAX OFFICER, WARD-9(2), HYDERABAD

In the result, appeal of the assessee is dismissed

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahusl.

section 271(1)(c) would not apply to proceedings u/s 153C of the Act. 15.3 Finally, the ld. AR of the assessee submitted that levy of penalty u/s 271(1)(c) read with Explanation 5A is invalid, without jurisdiction, bad in law and must be deleted. He relied on the following case law: 1. Heval Navinbhai Patel

MSN LABORATORIES PRIVATE LIMITED,HYDERABAD vs. ADDL CIT, CENTRAL RANGE-2, HYDERABAD

9 of 33\nCounsel for the assessee submitted that the A.O levied penalty\nunder section 271DA of the Act on the basis of excel sheets found\nduring the course of search in the hands of Shri B. Buchi Reddy,\nCashier which contains the details of unaccounted cash receipts\nfrom sale of spent solvent and scrape for the entire group