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201 results for “penalty u/s 271”+ Penaltyclear

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Key Topics

Section 271(1)(c)166Penalty76Section 14873Section 14767Addition to Income63Section 143(3)52Section 142(1)48Section 14442Section 271D

T.SAIMATHA,,VISAKHAPATNAM vs. THE ACIT,, VISAKHAPATNAM

In the result, appeals of the assessees are allowed

ITA 318/VIZ/2017[2008-2009]Status: DisposedITAT Visakhapatnam04 Mar 2020AY 2008-2009

Bench: Shri V. Durga Rao& Shri D.S. Sunder Singhआयकर अपील सं./I.T.A.No.318/Viz/2017 (ननधधारण वर्ा/Assessment Year:2008-09) T.Saimatha Vs Asst.Commissioner Of D.No.47-11-9 Income Tax Dwarakanagar Circle-1(1) Visakhapatnam Visakhapatnam [Pan :Acdpt7788H] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) आयकर अपील सं./I.T.A.No.320/Viz/2017 (ननधधारण वर्ा/Assessment Year : 2008-09) T.Satyanarayana Vs Asst.Commissioner Of D.No.47-11-9 Income Tax Dwarakanagar Circle-1(1) Visakhapatnam Visakhapatnam [Pan :Aaqpt9170N] अपीलधथी की ओर से/ Appellant By : Shri G.V.N.Hari, Ar प्रत्यधथी की ओर से / Respondent By : Shri V.Rama Mohan, Dr सुनवधई की तधरीख / Date Of Hearing : 28.02.2020 घोर्णध की तधरीख/Date Of Pronouncement : 04.03.2020 आदेश /O R D E R

For Appellant: Shri G.V.N.Hari, ARFor Respondent: Shri V.Rama Mohan, DR
Section 132Section 271(1)Section 271(1)(c)Section 271A

penalty u/s 271(1)(c), he has rightly initiated the penalty u/s 271AAA and imposed the penalty

Showing 1–20 of 201 · Page 1 of 11

...
33
Section 143(2)32
Capital Gains20
Cash Deposit19

OMCON REIGN FOREST PROJECTS,,VISAKHAPATNAM vs. THE PRINCIPAL COMMISSIONER OF INCOME TAX-1,, VISAKHAPATNAM

In the result, appeals of the assessee are dismissed

ITA 81/VIZ/2018[213-14]Status: DisposedITAT Visakhapatnam12 Dec 2018

Bench: Shri V. Durga Rao& Shri D.S. Sunder Singhआयकर अपील सं./I.T.A.Nos.80-82 /Viz/2018 (धििाारण िर्ा/ Assessment Years: 2012-13 To 2014-15 Respectively) M/S Omcon Reign Forest Projects Vs. Principal Commissioner Of S.No.180, Opp.Toyoto Income Tax-1 Show Room Visakhapatnam Paradesi Palem Village Madhurawada Visakhapatnam [Pan :Aacfo5604J] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) अपीलार्थी की ओर से/ Appellant By : Shri C.Subrahmanyam, Ar प्रत्यार्थी की ओर से/ Respondent By : Shri D.K.Sonowal, Cit Dr

For Appellant: Shri C.Subrahmanyam, ARFor Respondent: Shri D.K.Sonowal, CIT DR
Section 143(2)Section 143(3)Section 148Section 263Section 271(1)(c)

U/s 271(1)(c). The Ld. A.R. relied on the judgement of Hon'ble Gujarat High Court in the case of CIT Vs. Paramanand M Patel 278 17R 0003 (2005) which was rendered before the amendment of section 271 of the Act Section 271 of the Act is amended to include the Principal Commissioner/Commissioner to initiate the penalty

OMCON REIGN FOREST PROJECTS, ,VISAKHAPATNAM vs. THE PRINCIPAL COMMISSIONER OF INCOME TAX-1,, VISAKHAPATNAM

In the result, appeals of the assessee are dismissed

ITA 82/VIZ/2018[2014-15]Status: DisposedITAT Visakhapatnam12 Dec 2018AY 2014-15

Bench: Shri V. Durga Rao& Shri D.S. Sunder Singhआयकर अपील सं./I.T.A.Nos.80-82 /Viz/2018 (धििाारण िर्ा/ Assessment Years: 2012-13 To 2014-15 Respectively) M/S Omcon Reign Forest Projects Vs. Principal Commissioner Of S.No.180, Opp.Toyoto Income Tax-1 Show Room Visakhapatnam Paradesi Palem Village Madhurawada Visakhapatnam [Pan :Aacfo5604J] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) अपीलार्थी की ओर से/ Appellant By : Shri C.Subrahmanyam, Ar प्रत्यार्थी की ओर से/ Respondent By : Shri D.K.Sonowal, Cit Dr

For Appellant: Shri C.Subrahmanyam, ARFor Respondent: Shri D.K.Sonowal, CIT DR
Section 143(2)Section 143(3)Section 148Section 263Section 271(1)(c)

U/s 271(1)(c). The Ld. A.R. relied on the judgement of Hon'ble Gujarat High Court in the case of CIT Vs. Paramanand M Patel 278 17R 0003 (2005) which was rendered before the amendment of section 271 of the Act Section 271 of the Act is amended to include the Principal Commissioner/Commissioner to initiate the penalty

VENKATA RAMA SATYANARAYANA VARMA VEGESNA,VISAKHAPATNAM vs. DCIT/ACIT, CIRCLE-3(1), VISAKHAPATNAM

In the result, appeal filed by the assessee is allowed

ITA 165/VIZ/2022[2011-12]Status: DisposedITAT Visakhapatnam14 Jul 2023AY 2011-12

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपील सं./I.T.A.No.165/Viz/2022 (ननधधारण वर्ा / Assessment Year : 2011-12) Venkata Rama Satyanarayana Varma Vs. National E-Assesment Centre, Vegesna Delhi 10-50-2, Lazarus Bangalow (Dcit/Acit Waltair Main Road Circle-3(1) Visakhapatnam Visakhapatnam) [Pan : Aagts9608E] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) अपीलधथी की ओर से/ Appellant By : Shrin C.M.Ravi Prasad, Ar प्रत्यधथी की ओर से / Respondent By : Shri On Hari Prasada Rao, Dr सुनवधई की तधरीख / Date Of Hearing : 24.04.2023 घोर्णध की तधरीख/Date Of Pronouncement 14.07.2023 : आदेश /O R D E R Per Shri Duvvuru Rl Reddy: This Appeal Is Filed By The Assessee Against The Order Of Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre (Nfac), Delhi In Din & Order No. Itba/Nfac/S/250/2022- 23/1043814974(1) Dated 12.07.2022, Arising Out Of The Assessment Order Passed By The Assessing Officer (Ao) U/S 271(1)(C) Of The Income Tax Act, 1961 (In Short “Act”) Dated 14.02.2022 For The Assessment Year (A.Y.) 2011-12. 2

For Appellant: Shrin C.M.Ravi Prasad, ARFor Respondent: Shri ON Hari Prasada Rao, DR
Section 143(3)Section 2(22)(e)Section 271(1)(c)

u/s 271(1)(c) dated 28.12.2018 to the assessee asking him to explain as to why penalty u/s 271

THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-2(1), VIJAYAWADA vs. SRI SAI ENGINEERING AND DRILLING, VIJAYAWADA

In the result, Cross Objection filed by the assessee is allowed and the appeal of the Revenue is dismissed

ITA 63/VIZ/2025[2009-10]Status: DisposedITAT Visakhapatnam15 Sept 2025AY 2009-10

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपील सं./ I.T.A. No.63/Viz/2025 (निर्धारण वर्ा / Assessment Year: 2009-10) Assistant Commissioner Of Vs. Sri Sai Engineering & Drilling, Income Tax, D. No. 54-18-26, B-3, Circle-2(1), Second Lane, Lic Colony, Vijayawada. Vijayawada. Pan:Abafs0788A (अपीलधर्थी/ Appellant) (प्रत्यर्थी/ Respondent) C.O. No. 06/Viz/2025 (In आयकर अपील सं./ I.T.A. No.63/Viz/2025) (निर्धारण वर्ा / Assessment Year: 2009-10) Sri Sai Engineering & Drilling, Vs. Assistant Commissioner Of D. No. 54-18-26, B-3, Second Income Tax, Lane, Lic Colony, Circle-2(1), Vijayawada. Vijayawada. Pan:Abafs0788A (अपीलधर्थी/ Appellant) (प्रत्यर्थी/ Respondent)

For Appellant: Sri GVN Hari, AdvocateFor Respondent: Dr. Aparna Villuri, Sr. AR
Section 143(3)Section 271(1)(c)

u/s 271(1)(c) but not the penalty order. Unless the notice issued u/s 271(1)(c) is valid

SRI VENKATESWARAVADDERA COOLIE SANGAM,,ELURU vs. THE INCOME TAX OFFICER, WARD-1, , ELURU

In the result, appeal of the assessee is allowed

ITA 255/VIZ/2019[2012-13]Status: DisposedITAT Visakhapatnam18 Jul 2019AY 2012-13

Bench: Shri V. Durga Rao& Shri D.S. Sunder Singhआयकर अपील सं./I.T.A.No.255/Viz/2019 (ननधधारण वर्ा/Assessment Year : 2012-13) Shri Venkateswara Vaddera Vs. Income Tax Officer Coolie Sangam Ward-1 D.No.6A-13-6, Ponangi Road Eluru Southern Street Eluru [Pan :Aacts4370F] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) अपीलधथी की ओर से/ Appellant By : Shri C.Subrahmanyam, Ar प्रत्यधथी की ओर से / Respondent By : Shri P.Srinivasa Murthy, Dr सुनवधई की तधरीख / Date Of Hearing : 16.07.2019 घोर्णध की तधरीख/Date Of Pronouncement : 19 .07.2019 आदेश /O R D E R

For Appellant: Shri C.Subrahmanyam, ARFor Respondent: Shri P.Srinivasa Murthy, DR
Section 143(3)Section 2Section 271(1)(c)

penalty u/s 271(1)(c) by issue of notice dated 03.06.2015 and levied the penalty of Rs.1,13,900/- u/s

MATHALA VENKATA SURYA SIVA PRASAD, ,RAJAHMUNDRY vs. THE INCOME TAX OFFICER, WARD-4,, RAJAHMUNDRY

In the result, appeal of the assessee is allowed

ITA 113/VIZ/2019[2011-12]Status: DisposedITAT Visakhapatnam19 Jul 2019AY 2011-12

Bench: Shri V. Durga Rao& Shri D.S. Sunder Singhआयकर अपील सं./I.T.A.No.113/Viz/2019 (ननधधारण वर्ा/Assessment Year : 2011-12) Shri Mathala Venkata Surya Vs. Income Tax Officer Siva Prasad Ward-4 D.No.29-1-23C Rajahmundry Devichowk, Rajahmundry [Pan :Adcpm6281E] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) अपीलधथी की ओर से/ Appellant By : Shri C.Subrahmanyam, Ar प्रत्यधथी की ओर से / Respondent By : Shri P.Srinivasa Murthy, Dr सुनवधई की तधरीख / Date Of Hearing : 16.07.2019 घोर्णध की तधरीख/Date Of Pronouncement : 19.07.2019 आदेश /O R D E R

For Appellant: Shri C.Subrahmanyam, ARFor Respondent: Shri P.Srinivasa Murthy, DR
Section 133ASection 143(3)Section 271Section 271(1)(c)Section 68

penalty u/s 271(1)(c) by issue of notice dated 27.03.2014 and levied the penalty of Rs.98,279/- u/s

ITO, WARD-3(3),, VISAKHAPATNAM vs. SIRIPURAPU CHINATALLI,, VISAKHAPATNAM

In the result, the appeals of the revenue are dismissed

ITA 375/VIZ/2017[2008-2009]Status: DisposedITAT Visakhapatnam13 Feb 2019AY 2008-2009

Bench: Shri V. Durga Rao& Shri D.S. Sunder Singhआयकर अपील सं./I.T.A.No.375/Viz/2017 (ननधधारण वर्ा/Assessment Year:2008-09) Income Tax Officer Vs. Smt.Siripurapu Chinatalli Ward-3(3) D.No.9-16-37/2 Visakhapatnam Gurajada Enclave Cbm Compound Visakhapatnam [Pan : Agrpc1150E] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) आयकर अपील सं./I.T.A.No.457/Viz/2017 (ननधधारण वर्ा/Assessment Year: 2008-09) Income Tax Officer Vs. Shri K.V.V.Prasad Ward-3(3) Plot No.301, Vytla Residency Visakhapatnam Balajinagar Siripuram Visakhapatnam (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) अपीलधथी की ओर से/ Appellant By : Shri D.K.Sonowal, Cit Dr प्रत्यधथी की ओर से/ Respondent By : Shri G.V.N.Hari, Ar सुनवधई की तधरीख / Date Of Hearing : 24.01.2019 : 13.02.2019 घोर्णध की तधरीख/Date Of Pronouncement

For Appellant: Shri D.K.Sonowal, CIT DRFor Respondent: Shri G.V.N.Hari, AR
Section 271(1)(c)

penalty u/s 271(1)(c), hence deleted the penalty levied u/s 271(1)(c) of the Act. The Ld.CIT

ITO, WARD-3(3),, VISAKHAPATNAM vs. SHRI K V V PRASAD,, VISAKHAPATNAM

In the result, the appeals of the revenue are dismissed

ITA 457/VIZ/2017[2008-2009]Status: DisposedITAT Visakhapatnam13 Feb 2019AY 2008-2009

Bench: Shri V. Durga Rao& Shri D.S. Sunder Singhआयकर अपील सं./I.T.A.No.375/Viz/2017 (ननधधारण वर्ा/Assessment Year:2008-09) Income Tax Officer Vs. Smt.Siripurapu Chinatalli Ward-3(3) D.No.9-16-37/2 Visakhapatnam Gurajada Enclave Cbm Compound Visakhapatnam [Pan : Agrpc1150E] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) आयकर अपील सं./I.T.A.No.457/Viz/2017 (ननधधारण वर्ा/Assessment Year: 2008-09) Income Tax Officer Vs. Shri K.V.V.Prasad Ward-3(3) Plot No.301, Vytla Residency Visakhapatnam Balajinagar Siripuram Visakhapatnam (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) अपीलधथी की ओर से/ Appellant By : Shri D.K.Sonowal, Cit Dr प्रत्यधथी की ओर से/ Respondent By : Shri G.V.N.Hari, Ar सुनवधई की तधरीख / Date Of Hearing : 24.01.2019 : 13.02.2019 घोर्णध की तधरीख/Date Of Pronouncement

For Appellant: Shri D.K.Sonowal, CIT DRFor Respondent: Shri G.V.N.Hari, AR
Section 271(1)(c)

penalty u/s 271(1)(c), hence deleted the penalty levied u/s 271(1)(c) of the Act. The Ld.CIT

MEKALA KAMESWARA RAO, ,SATTENAPALLI vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE,, VIJAYAWADA

In the result, appeal filed by the assessee is dismissed

ITA 592/VIZ/2018[2012-13]Status: DisposedITAT Visakhapatnam30 Nov 2022AY 2012-13

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपील सं./ I.T.A. Nos.579 To 585/Viz/2018 ("नधा"रण वष" / Assessment Years: 2006-07 To 2012-13) Mekala Kameswara Rao, Vs. Dy. Commissioner Of Income Vaddavalli (V), Tax, Sattenapalli. Central Circle, Pan: Aqjpm 0582 A Vijayawada. आयकर अपील सं./ I.T.A. Nos.586 To 592/Viz/2018 ("नधा"रण वष" / Assessment Years: 2006-07 To 2012-13) Mekala Kameswara Rao, Vs. Dy. Commissioner Of Income Vaddavalli (V), Tax, Sattenapalli. Central Circle, Pan: Aqjpm 0582 A Vijayawada. (अपीलाथ"/ Appellant) (""यथ"/ Respondent) अपीलाथ" क" ओर से/ Appellant By : None ""याथ" क" ओर से / Respondent By : Sri Mn Murthy Naik, Cit-Dr

For Appellant: NoneFor Respondent: Sri MN Murthy Naik, CIT-DR
Section 133ASection 142(1)Section 144Section 153CSection 271(1)(b)Section 276C

penalty proceedings u/s. 271(1)(c) also are not valid in law. (Tax Effect - Rs. 18,47,175/-) 7. Penalty

MEKALA KAMESWARA RAO, ,SATTENAPALLI vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE,, VIJAYAWADA

In the result, appeal filed by the assessee is dismissed

ITA 585/VIZ/2018[2012-13]Status: DisposedITAT Visakhapatnam30 Nov 2022AY 2012-13

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपील सं./ I.T.A. Nos.579 To 585/Viz/2018 ("नधा"रण वष" / Assessment Years: 2006-07 To 2012-13) Mekala Kameswara Rao, Vs. Dy. Commissioner Of Income Vaddavalli (V), Tax, Sattenapalli. Central Circle, Pan: Aqjpm 0582 A Vijayawada. आयकर अपील सं./ I.T.A. Nos.586 To 592/Viz/2018 ("नधा"रण वष" / Assessment Years: 2006-07 To 2012-13) Mekala Kameswara Rao, Vs. Dy. Commissioner Of Income Vaddavalli (V), Tax, Sattenapalli. Central Circle, Pan: Aqjpm 0582 A Vijayawada. (अपीलाथ"/ Appellant) (""यथ"/ Respondent) अपीलाथ" क" ओर से/ Appellant By : None ""याथ" क" ओर से / Respondent By : Sri Mn Murthy Naik, Cit-Dr

For Appellant: NoneFor Respondent: Sri MN Murthy Naik, CIT-DR
Section 133ASection 142(1)Section 144Section 153CSection 271(1)(b)Section 276C

penalty proceedings u/s. 271(1)(c) also are not valid in law. (Tax Effect - Rs. 18,47,175/-) 7. Penalty

MEKALA KAMESWARA RAO, ,SATTENAPALLI vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE,, VIJAYAWADA

In the result, appeal filed by the assessee is dismissed

ITA 583/VIZ/2018[2010-11]Status: DisposedITAT Visakhapatnam30 Nov 2022AY 2010-11

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपील सं./ I.T.A. Nos.579 To 585/Viz/2018 ("नधा"रण वष" / Assessment Years: 2006-07 To 2012-13) Mekala Kameswara Rao, Vs. Dy. Commissioner Of Income Vaddavalli (V), Tax, Sattenapalli. Central Circle, Pan: Aqjpm 0582 A Vijayawada. आयकर अपील सं./ I.T.A. Nos.586 To 592/Viz/2018 ("नधा"रण वष" / Assessment Years: 2006-07 To 2012-13) Mekala Kameswara Rao, Vs. Dy. Commissioner Of Income Vaddavalli (V), Tax, Sattenapalli. Central Circle, Pan: Aqjpm 0582 A Vijayawada. (अपीलाथ"/ Appellant) (""यथ"/ Respondent) अपीलाथ" क" ओर से/ Appellant By : None ""याथ" क" ओर से / Respondent By : Sri Mn Murthy Naik, Cit-Dr

For Appellant: NoneFor Respondent: Sri MN Murthy Naik, CIT-DR
Section 133ASection 142(1)Section 144Section 153CSection 271(1)(b)Section 276C

penalty proceedings u/s. 271(1)(c) also are not valid in law. (Tax Effect - Rs. 18,47,175/-) 7. Penalty

MEKALA KAMESWARA RAO,,SATTENAPALLI vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE,, VIJAYAWADA

In the result, appeal filed by the assessee is dismissed

ITA 584/VIZ/2018[2011-12]Status: DisposedITAT Visakhapatnam30 Nov 2022AY 2011-12

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपील सं./ I.T.A. Nos.579 To 585/Viz/2018 ("नधा"रण वष" / Assessment Years: 2006-07 To 2012-13) Mekala Kameswara Rao, Vs. Dy. Commissioner Of Income Vaddavalli (V), Tax, Sattenapalli. Central Circle, Pan: Aqjpm 0582 A Vijayawada. आयकर अपील सं./ I.T.A. Nos.586 To 592/Viz/2018 ("नधा"रण वष" / Assessment Years: 2006-07 To 2012-13) Mekala Kameswara Rao, Vs. Dy. Commissioner Of Income Vaddavalli (V), Tax, Sattenapalli. Central Circle, Pan: Aqjpm 0582 A Vijayawada. (अपीलाथ"/ Appellant) (""यथ"/ Respondent) अपीलाथ" क" ओर से/ Appellant By : None ""याथ" क" ओर से / Respondent By : Sri Mn Murthy Naik, Cit-Dr

For Appellant: NoneFor Respondent: Sri MN Murthy Naik, CIT-DR
Section 133ASection 142(1)Section 144Section 153CSection 271(1)(b)Section 276C

penalty proceedings u/s. 271(1)(c) also are not valid in law. (Tax Effect - Rs. 18,47,175/-) 7. Penalty

MEKALA KAMESWARA RAO, ,SATTENAPALLI vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE,, VIJAYAWADA

In the result, appeal filed by the assessee is dismissed

ITA 588/VIZ/2018[2008-09]Status: DisposedITAT Visakhapatnam30 Nov 2022AY 2008-09

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपील सं./ I.T.A. Nos.579 To 585/Viz/2018 ("नधा"रण वष" / Assessment Years: 2006-07 To 2012-13) Mekala Kameswara Rao, Vs. Dy. Commissioner Of Income Vaddavalli (V), Tax, Sattenapalli. Central Circle, Pan: Aqjpm 0582 A Vijayawada. आयकर अपील सं./ I.T.A. Nos.586 To 592/Viz/2018 ("नधा"रण वष" / Assessment Years: 2006-07 To 2012-13) Mekala Kameswara Rao, Vs. Dy. Commissioner Of Income Vaddavalli (V), Tax, Sattenapalli. Central Circle, Pan: Aqjpm 0582 A Vijayawada. (अपीलाथ"/ Appellant) (""यथ"/ Respondent) अपीलाथ" क" ओर से/ Appellant By : None ""याथ" क" ओर से / Respondent By : Sri Mn Murthy Naik, Cit-Dr

For Appellant: NoneFor Respondent: Sri MN Murthy Naik, CIT-DR
Section 133ASection 142(1)Section 144Section 153CSection 271(1)(b)Section 276C

penalty proceedings u/s. 271(1)(c) also are not valid in law. (Tax Effect - Rs. 18,47,175/-) 7. Penalty

MEKALA KAMESWARA RAO, ,SATTENAPALLI vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE,, VIJAYAWADA

In the result, appeal filed by the assessee is dismissed

ITA 582/VIZ/2018[2009-10]Status: DisposedITAT Visakhapatnam30 Nov 2022AY 2009-10

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपील सं./ I.T.A. Nos.579 To 585/Viz/2018 ("नधा"रण वष" / Assessment Years: 2006-07 To 2012-13) Mekala Kameswara Rao, Vs. Dy. Commissioner Of Income Vaddavalli (V), Tax, Sattenapalli. Central Circle, Pan: Aqjpm 0582 A Vijayawada. आयकर अपील सं./ I.T.A. Nos.586 To 592/Viz/2018 ("नधा"रण वष" / Assessment Years: 2006-07 To 2012-13) Mekala Kameswara Rao, Vs. Dy. Commissioner Of Income Vaddavalli (V), Tax, Sattenapalli. Central Circle, Pan: Aqjpm 0582 A Vijayawada. (अपीलाथ"/ Appellant) (""यथ"/ Respondent) अपीलाथ" क" ओर से/ Appellant By : None ""याथ" क" ओर से / Respondent By : Sri Mn Murthy Naik, Cit-Dr

For Appellant: NoneFor Respondent: Sri MN Murthy Naik, CIT-DR
Section 133ASection 142(1)Section 144Section 153CSection 271(1)(b)Section 276C

penalty proceedings u/s. 271(1)(c) also are not valid in law. (Tax Effect - Rs. 18,47,175/-) 7. Penalty

MEKALA KAMESWARA RAO, ,SATTENAPALLI vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE,, VIJAYAWADA

In the result, appeal filed by the assessee is dismissed

ITA 589/VIZ/2018[2009-10]Status: DisposedITAT Visakhapatnam30 Nov 2022AY 2009-10

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपील सं./ I.T.A. Nos.579 To 585/Viz/2018 ("नधा"रण वष" / Assessment Years: 2006-07 To 2012-13) Mekala Kameswara Rao, Vs. Dy. Commissioner Of Income Vaddavalli (V), Tax, Sattenapalli. Central Circle, Pan: Aqjpm 0582 A Vijayawada. आयकर अपील सं./ I.T.A. Nos.586 To 592/Viz/2018 ("नधा"रण वष" / Assessment Years: 2006-07 To 2012-13) Mekala Kameswara Rao, Vs. Dy. Commissioner Of Income Vaddavalli (V), Tax, Sattenapalli. Central Circle, Pan: Aqjpm 0582 A Vijayawada. (अपीलाथ"/ Appellant) (""यथ"/ Respondent) अपीलाथ" क" ओर से/ Appellant By : None ""याथ" क" ओर से / Respondent By : Sri Mn Murthy Naik, Cit-Dr

For Appellant: NoneFor Respondent: Sri MN Murthy Naik, CIT-DR
Section 133ASection 142(1)Section 144Section 153CSection 271(1)(b)Section 276C

penalty proceedings u/s. 271(1)(c) also are not valid in law. (Tax Effect - Rs. 18,47,175/-) 7. Penalty

MEKALA KAMESWARA RAO, ,SATTENAPALLI vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE,, VIJAYAWADA

In the result, appeal filed by the assessee is dismissed

ITA 591/VIZ/2018[2011-12]Status: DisposedITAT Visakhapatnam30 Nov 2022AY 2011-12

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपील सं./ I.T.A. Nos.579 To 585/Viz/2018 ("नधा"रण वष" / Assessment Years: 2006-07 To 2012-13) Mekala Kameswara Rao, Vs. Dy. Commissioner Of Income Vaddavalli (V), Tax, Sattenapalli. Central Circle, Pan: Aqjpm 0582 A Vijayawada. आयकर अपील सं./ I.T.A. Nos.586 To 592/Viz/2018 ("नधा"रण वष" / Assessment Years: 2006-07 To 2012-13) Mekala Kameswara Rao, Vs. Dy. Commissioner Of Income Vaddavalli (V), Tax, Sattenapalli. Central Circle, Pan: Aqjpm 0582 A Vijayawada. (अपीलाथ"/ Appellant) (""यथ"/ Respondent) अपीलाथ" क" ओर से/ Appellant By : None ""याथ" क" ओर से / Respondent By : Sri Mn Murthy Naik, Cit-Dr

For Appellant: NoneFor Respondent: Sri MN Murthy Naik, CIT-DR
Section 133ASection 142(1)Section 144Section 153CSection 271(1)(b)Section 276C

penalty proceedings u/s. 271(1)(c) also are not valid in law. (Tax Effect - Rs. 18,47,175/-) 7. Penalty

MEKALA KAMESWARA RAO, ,SATTENAPALLI vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE,, VIJAYAWADA

In the result, appeal filed by the assessee is dismissed

ITA 586/VIZ/2018[2006-07]Status: DisposedITAT Visakhapatnam30 Nov 2022AY 2006-07

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपील सं./ I.T.A. Nos.579 To 585/Viz/2018 ("नधा"रण वष" / Assessment Years: 2006-07 To 2012-13) Mekala Kameswara Rao, Vs. Dy. Commissioner Of Income Vaddavalli (V), Tax, Sattenapalli. Central Circle, Pan: Aqjpm 0582 A Vijayawada. आयकर अपील सं./ I.T.A. Nos.586 To 592/Viz/2018 ("नधा"रण वष" / Assessment Years: 2006-07 To 2012-13) Mekala Kameswara Rao, Vs. Dy. Commissioner Of Income Vaddavalli (V), Tax, Sattenapalli. Central Circle, Pan: Aqjpm 0582 A Vijayawada. (अपीलाथ"/ Appellant) (""यथ"/ Respondent) अपीलाथ" क" ओर से/ Appellant By : None ""याथ" क" ओर से / Respondent By : Sri Mn Murthy Naik, Cit-Dr

For Appellant: NoneFor Respondent: Sri MN Murthy Naik, CIT-DR
Section 133ASection 142(1)Section 144Section 153CSection 271(1)(b)Section 276C

penalty proceedings u/s. 271(1)(c) also are not valid in law. (Tax Effect - Rs. 18,47,175/-) 7. Penalty

MEKALA KAMESWARA RAO, ,SATTENAPALLI vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE,, VIJAYAWADA

In the result, appeal filed by the assessee is dismissed

ITA 587/VIZ/2018[2007-08]Status: DisposedITAT Visakhapatnam30 Nov 2022AY 2007-08

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपील सं./ I.T.A. Nos.579 To 585/Viz/2018 ("नधा"रण वष" / Assessment Years: 2006-07 To 2012-13) Mekala Kameswara Rao, Vs. Dy. Commissioner Of Income Vaddavalli (V), Tax, Sattenapalli. Central Circle, Pan: Aqjpm 0582 A Vijayawada. आयकर अपील सं./ I.T.A. Nos.586 To 592/Viz/2018 ("नधा"रण वष" / Assessment Years: 2006-07 To 2012-13) Mekala Kameswara Rao, Vs. Dy. Commissioner Of Income Vaddavalli (V), Tax, Sattenapalli. Central Circle, Pan: Aqjpm 0582 A Vijayawada. (अपीलाथ"/ Appellant) (""यथ"/ Respondent) अपीलाथ" क" ओर से/ Appellant By : None ""याथ" क" ओर से / Respondent By : Sri Mn Murthy Naik, Cit-Dr

For Appellant: NoneFor Respondent: Sri MN Murthy Naik, CIT-DR
Section 133ASection 142(1)Section 144Section 153CSection 271(1)(b)Section 276C

penalty proceedings u/s. 271(1)(c) also are not valid in law. (Tax Effect - Rs. 18,47,175/-) 7. Penalty

MEKALA KAMESWARA RAO, ,SATTENAPALLI vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE,, VIJAYAWADA

In the result, appeal filed by the assessee is dismissed

ITA 581/VIZ/2018[2008-09]Status: DisposedITAT Visakhapatnam30 Nov 2022AY 2008-09

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपील सं./ I.T.A. Nos.579 To 585/Viz/2018 ("नधा"रण वष" / Assessment Years: 2006-07 To 2012-13) Mekala Kameswara Rao, Vs. Dy. Commissioner Of Income Vaddavalli (V), Tax, Sattenapalli. Central Circle, Pan: Aqjpm 0582 A Vijayawada. आयकर अपील सं./ I.T.A. Nos.586 To 592/Viz/2018 ("नधा"रण वष" / Assessment Years: 2006-07 To 2012-13) Mekala Kameswara Rao, Vs. Dy. Commissioner Of Income Vaddavalli (V), Tax, Sattenapalli. Central Circle, Pan: Aqjpm 0582 A Vijayawada. (अपीलाथ"/ Appellant) (""यथ"/ Respondent) अपीलाथ" क" ओर से/ Appellant By : None ""याथ" क" ओर से / Respondent By : Sri Mn Murthy Naik, Cit-Dr

For Appellant: NoneFor Respondent: Sri MN Murthy Naik, CIT-DR
Section 133ASection 142(1)Section 144Section 153CSection 271(1)(b)Section 276C

penalty proceedings u/s. 271(1)(c) also are not valid in law. (Tax Effect - Rs. 18,47,175/-) 7. Penalty