Search: reassessment u/s 147

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Section 269S7 Section 271D4 Section 271(1)(b)3 Penalty2

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

A Z DEVELOPERS,HYDERABAD vs. ITO., WARD-14(1), HYDERABAD

In the result, the appeal of the assessee is allowed