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10 results for “reassessment u/s 147”+ Section 271Dclear

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Key Topics

Section 153C14Section 153A8Section 269S7Section 1486Section 1475Section 1725Section 1945Section 271D5Addition to Income

HARI KRISHNA LEELA PRASAD PALADUGU,HYDERABAD vs. INCOME TAX OFFICER, WARD - 6(1), HYDERABAD

ITA 798/HYD/2025[2017-18]Status: DisposedITAT Hyderabad10 Dec 2025AY 2017-18

Bench: SHRI G. MANJUNATHA, HON’BLE (Accountant Member), SHRI RAVISH SOOD, HON’BLE (Judicial Member)

Section 143(1)Section 143(3)Section 269SSection 271DSection 274

reassessment proceedings under Section 147 of the Act, and in the absence of any assessment proceedings, the question of initiation of penalty proceedings under Section 271D of the Act does not arise. Since there was no satisfaction recorded by the A.O. as required under the law, the consequent order passed by the A.O. imposing penalty under Section 271D

PACC CONTAINER LINE PTE LIMITED,NELLORE vs. INCOME TAX OFFICER, (INTERNATIONAL TAXATION), NELLORE

In the result, all the appeals of the assessee are dismissed

4
Penalty3
Limitation/Time-bar2
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

reassessment or recomputation under section 147 or section 150; (c) an order under section 154 or section 155 having the effect of enhancing the assessment or reducing a refund or an order refusing to allow the claim made by the assessee under either of the said sections; (d) an order made under section 163 treating the assessee as the agent

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

reassessment or recomputation under section 147 or section 150; (c) an order under section 154 or section 155 having the effect of enhancing the assessment or reducing a refund or an order refusing to allow the claim made by the assessee under either of the said sections; (d) an order made under section 163 treating the assessee as the agent

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

reassessment or recomputation under section 147 or section 150; (c) an order under section 154 or section 155 having the effect of enhancing the assessment or reducing a refund or an order refusing to allow the claim made by the assessee under either of the said sections; (d) an order made under section 163 treating the assessee as the agent

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 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

reassessment or recomputation under section 147 or section 150; (c) an order under section 154 or section 155 having the effect of enhancing the assessment or reducing a refund or an order refusing to allow the claim made by the assessee under either of the said sections; (d) an order made under section 163 treating the assessee as the agent

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

reassessment or recomputation under section 147 or section 150; (c) an order under section 154 or section 155 having the effect of enhancing the assessment or reducing a refund or an order refusing to allow the claim made by the assessee under either of the said sections; (d) an order made under section 163 treating the assessee as the agent

ASRA AHMED ,HYDERABAD vs. ADIT (INTERNATIONAL TAXATION)-2, HYDERABAD

In the result, appeal filed by the assessee in I

ITA 157/HYD/2024[2017-18]Status: DisposedITAT Hyderabad29 Oct 2024AY 2017-18

Bench: Shri Manjunatha G. & Shri K.Narasimha Charyआ.अपी.सं / Ita No.156/Hyd/2024 (निर्धारण वर्ा / Assessment Year: 2017-18)

For Respondent: Shri B.Bala Krishna, CIT, DR
Section 132Section 144C(13)Section 144C(5)Section 148Section 153ASection 153BSection 153CSection 48Section 56

271D of the Income Of the Income tax Act, 1961 (“the Act”), 1961. 11. The appellant may add or alter or amend or modify or substitute or delete and / or rescind all or any of the grounds of appeal at any time before or at the time of hearing of the appeal. 3. Brief facts of the case are that

SYED AHMED ZEESHANUDDIN,HYDERABAD vs. ADIT (INTERNATIONAL TAXATION)-2 , HYDERABAD

In the result, appeal filed by the assessee in I

ITA 156/HYD/2024[2017-18]Status: DisposedITAT Hyderabad29 Oct 2024AY 2017-18

Bench: Shri Manjunatha G. & Shri K.Narasimha Charyआ.अपी.सं / Ita No.156/Hyd/2024 (निर्धारण वर्ा / Assessment Year: 2017-18)

For Respondent: Shri B.Bala Krishna, CIT, DR
Section 132Section 144C(13)Section 144C(5)Section 148Section 153ASection 153BSection 153CSection 48Section 56

271D of the Income Of the Income tax Act, 1961 (“the Act”), 1961. 11. The appellant may add or alter or amend or modify or substitute or delete and / or rescind all or any of the grounds of appeal at any time before or at the time of hearing of the appeal. 3. Brief facts of the case are that

KANAKA CHALAM VOLETY,CALIFORNIA vs. INCOME TAX OFFICER, WARD-12(1), HYDERABAD

In the result, the appeal filed by the assessee is allowed for statistical purposes

ITA 1312/HYD/2025[2016-17]Status: DisposedITAT Hyderabad17 Sept 2025AY 2016-17

Bench: SHRI G. MANJUNATHA, HON’BLE (Accountant Member), SHRI RAVISH SOOD, HON’BLE (Judicial Member)

Section 142(1)Section 143(3)Section 147Section 148Section 271(1)(b)Section 274Section 275

reassessment proceedings u/s 147 of the Income Tax Act, 1961 had been carried out in the case of the assessee for the said assessment year. Therefore, the Assessing Officer initiated proceedings u/s 147 of the Act, and issued notice u/s 148 of the Act, on 24.03.2023 requesting the assessee to furnish his return of income within thirty days. However

SOMINENI VIJAYALAKSHMI,SECUNDERABAD vs. ITO, WARD-11(1), HYDERABAD, HYDERABAD

In the result, appeal of the Assessee is allowed

ITA 1697/HYD/2025[2016-17]Status: DisposedITAT Hyderabad19 Dec 2025AY 2016-17

Bench: Shri Vijay Pal Rao & Shri Manjunatha G.आ.अपी.सं /Ita No.1697/Hyd/2025 Assessment Year 2016-2017 Somineni The Income Tax Officer, Vijayalakshmi, Vs. Ward-11(1), Hyderabad – 500 055. Hyderabad. Pan Ahtpv9907H (Appellant) (Respondent) िनधा"रती "ारा /Assessee By: Ca Cs Subrahmanyam & Sri V Siva Kumar, Advocate राज" व "ारा /Revenue By: Sri Ashutosh Pradhan, Sr. Ar सुनवाई की तारीख/Date Of Hearing: 10.12.2025 घोषणा की तारीख/Pronouncement: 19.12.2025 आदेश/Order

For Appellant: CA CS Subrahmanyam and Sri V Siva Kumar, AdvocateFor Respondent: Sri Ashutosh Pradhan, Sr. AR
Section 147Section 148Section 148ASection 271DSection 69A

Sections 148A and 148 were issued by the jurisdictional Income Tax Officer, Ward -11(1), Hyderabad without complying to the faceless procedure, which is mandatory. 2.2. The CIT(A) ought to have quashed the re-assessment made u/s 147, which is in consequence to order passed u/s 148A(d) dated 18/03/2023 and notice issued u/s 148 dated 19/03/2023, both