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118 results for “penalty u/s 271”+ Section 13(1)(c)clear

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Key Topics

Section 271(1)(c)98Addition to Income62Section 143(3)56Penalty50Section 14848Section 14742Section 153C42Section 142(1)38Section 132

DEPUTY COMMISSIONER OF INCOME TAX, VISAKHAPATNAM vs. VENKATA SITA RAMACHANDRA RAO KANCHUMARTHY, RAJAHMUNDRY

In the result, appeal of the revenue is dismissed

ITA 352/VIZ/2025[2016-17]Status: DisposedITAT Visakhapatnam07 Nov 2025AY 2016-17

Bench: Shri Ravish Sood, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपीलसं./I.T.A.No.352/Viz/2025 (निर्धारण वर्ा/ Assessment Year:2016-17) Vs. Dy. Commissioner Of Income Tax Venkata Sita Ramachandra Rao Kanchumarty International Taxation, Circle H.No. 26-22-16 Ground Floor, Infinity Tower Near Chinna Anjaneya Swamy Temple Sankarmattam Road Danavaipeta, Rajahmundry Visakhapatnam – 530016 East Godavari District – 533103 Andhra Pradesh Andhra Pradesh [Pan:Edzpk3519Q]

Section 143(2)Section 148Section 271(1)(c)Section 292B

u/s 148 shows that the assessee's intention is to escape tax? 6. On the facts and circumstances of the case and in law, whether the CIT(Appeals) is justified in ignoring the fact that mens rea or intention of assessee has no relevance in civil penalties as laid by Hon'ble Supreme Court in the cases of Dharmendra Textile

Showing 1–20 of 118 · Page 1 of 6

28
Section 234E28
Survey u/s 133A22
Disallowance14

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) of the Act when the quantum addition of Rs. 2,12,85,290/- was sustained by the First Appellate Authority basing on which the penalty was levied. 3. The Ld.CIT(A) ignored the fact that the CBDT extended the time limit for passing the order upto 30/03/2022 vide Notification No. 74/2021, dated 17/09/2021

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)

13,900/- u/s 271(1)(c) of the Act. 3. Aggrieved by the order of the AO, the assessee went on appeal before the CIT(A) and the Ld.CIT(A) dismissed the appeal of the assessee and confirmed the penalty imposed by the AO. 4. Against the order of the Ld.CIT(A), the assessee filed appeal before this Tribunal

THE ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, , VISAKHAPATNAM vs. HARI PRASAD BHARARIA, VISAKHAPATNAM

In the result, appeal filed by the Revenue as well as C

ITA 532/VIZ/2018[2009-10]Status: DisposedITAT Visakhapatnam10 Apr 2019AY 2009-10

Bench: Shri V. Durga Rao, Hon’Ble & Shri D.S. Sunder Singh, Hon’Bleacit, Central Circle-1, Vs. Sri Hari Prasad Bhararia, Visakhapatnam. B-101, Vuda Apartments, Seethammadhara, Visakhapatnam. Pan No. Ablpb 6853 A (Appellant) (Respondent) C.O.No.43/Viz/2019 (Arising Out Of Ita No. 532/Viz/2018) (Asst. Year : 2009-10) Sri Hari Prasad Bhararia, Vs. Acit, Central Circle-1, B-101, Vuda Apartments, Visakhapatnam. Seethammadhara, Visakhapatnam. Pan No. Ablpb 6853 A (Appellant) (Respondent)

For Appellant: Shri G.V.N. Hari – AdvocateFor Respondent: Shri D.K. Sonawal – Sr.DR
Section 132Section 153ASection 2(22)(e)Section 271Section 274Section 292Section 292B

u/s 271 is invalid and consequent penalty imposed by the AO is cancelled. “ 10. We find that the ld. CIT(A) by following the decision in the light of Konchada Sreeram (supra) and also the decision in the case of Smt. Baisetty Revathi (supra) has held that the penalty (Sri Hari Prasad Bhararia) order dated 31/03/2017 passed under section 271

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)

271(1)(c) of the Act. The Ld.CIT(A) relied on the decisions of Reliance Petro Products Private Limited (322 ITR 158) (SC) and the decisions of Hon’ble Bombay High Court in the case of Metal Rolling Works Limited Vs. CIT ,339 ITR 373 and CIT-21 Vs. Advaita Estate Development Pvt. Ltd. vide I.T.A No.1498 of 2014 dated

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)

271(1)(c) of the Act. The Ld.CIT(A) relied on the decisions of Reliance Petro Products Private Limited (322 ITR 158) (SC) and the decisions of Hon’ble Bombay High Court in the case of Metal Rolling Works Limited Vs. CIT ,339 ITR 373 and CIT-21 Vs. Advaita Estate Development Pvt. Ltd. vide I.T.A No.1498 of 2014 dated

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)

Section 271(1)(c) in the printed form 1. without specifically mentioning whether the proceedings are initiated on the ground of concealment of income or on account of furnishing of inaccurate particulars is valid and. legal? Whether the proceedings initiated by the Assessing Authority was legal 2. and valid? ITA Nos.5022 and 5023 of 2009 i) Whether the Tribunal

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)

Section 271(1)(c) in the printed form 1. without specifically mentioning whether the proceedings are initiated on the ground of concealment of income or on account of furnishing of inaccurate particulars is valid and. legal? Whether the proceedings initiated by the Assessing Authority was legal 2. and valid? ITA Nos.5022 and 5023 of 2009 i) Whether the Tribunal

THE ASST. COMMISSIONER OF INCOME TAX., VISAKHAPATNAM vs. SRI M. SOMABRAHMAM,, VISAKHAPATNAM

In the result, the appeal filed by the revenue is dismissed and the

ITA 126/VIZ/2017[2013-2014]Status: DisposedITAT Visakhapatnam16 Mar 2018AY 2013-2014

Bench: Shri V. Durga Rao & Shri D.S. Sunder Singh

For Appellant: Shri T. Satyanandam, DRFor Respondent: Shri G.V.N. Hari, AR
Section 132Section 143(3)Section 271(1)(c)Section 271A

271(1)(c) of the Income-tax Act, 1961, may be decided on the merits, did not amount to an admission of concealment of income and the levy of penalty on such basis was liable to be quashed." From the above, it is clear that penalty cannot be levied merely on the admission of the assessee and there must

MOTHUKURI SOMABRAHMAM,,VISAKHAPATNAM vs. THE DEPUTY. CIT,, VISAKHAPATNAM

In the result, the appeal filed by the revenue is dismissed and the

ITA 132/VIZ/2017[2013-2014]Status: DisposedITAT Visakhapatnam16 Mar 2018AY 2013-2014

Bench: Shri V. Durga Rao & Shri D.S. Sunder Singh

For Appellant: Shri T. Satyanandam, DRFor Respondent: Shri G.V.N. Hari, AR
Section 132Section 143(3)Section 271(1)(c)Section 271A

271(1)(c) of the Income-tax Act, 1961, may be decided on the merits, did not amount to an admission of concealment of income and the levy of penalty on such basis was liable to be quashed." From the above, it is clear that penalty cannot be levied merely on the admission of the assessee and there must

SRI SURYA ANJANEYA INDUSTRIES,VIZIANAGARAM vs. INCOME TAX OFFICER, WARD-2, VIZIANAGARAM

In the result, appeal filed by the assessee is allowed

ITA 176/VIZ/2018[2011-12]Status: DisposedITAT Visakhapatnam07 Aug 2019AY 2011-12

Bench: Shri V. Durga Rao, Hon’Ble & Shri D.S. Sunder Singh, Hon’Blem/S. Sri Surya Anjaneya Vs. Ito, Ward-2, Industries, D.No. 108/12, Vizianagaram. Opp.Fire Station, K.L.Puram, Cheepurupalli, Vizianagaram. Pan No. Abgfs 0809 J (Appellant) (Respondent)

For Appellant: Shri G.V.N. Hari – AdvocateFor Respondent: Shri D.V. Subba Rao– Sr.DR
Section 271(1)(c)Section 35Section 35(1)(i)

u/s 271(1)(c) is liable to be cancelled in as much as the notice dt.30-03-2014 initiating the penalty proceedings did not specify clearly as to whether the penalty proceedings were initiated for concealment of particulars of income or for furnishing inaccurate particulars of income." 7. Learned counsel for the assessee has submitted that the notice issued by the Assessing

ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-1(1),, VISAKHAPATNAM vs. CHILUKURI HOUSING PROJECTS PRIVATE LIMITED,, VISAKHAPATNAM

In the result, appeal filed by the Revenue as well as cross objection filed by the assessee is dismissed

ITA 243/VIZ/2018[2011-2012]Status: DisposedITAT Visakhapatnam25 Jan 2019AY 2011-2012

Bench: Shri V. Durga Rao, Hon’Ble & Shri D.S. Sunder Singh, Hon’Bleacit, Circle-1(1), Vs. M/S. Chilukuri Housing Projects Visakhapatnam. Pvt. Ltd., 9-21-17/2, Ground Floor, Street No. 21, Cbm Compound, Visakhapatnam. Pan No. Aadcc 1027 D (Appellant) (Respondent)

For Appellant: Shri G.V.N. Hari – AdvocateFor Respondent: Shri V. Appala Raju – Sr.DR
Section 133ASection 143(3)Section 271Section 271(1)(c)

13,35,730/- and Rs. 35,44,809/-. The return filed by the assessee was selected for scrutiny and assessment was completed C.O.No. 47/VIZ/2018 (M/s. Chilukuri Housing Projects Pvt. Ltd.) under section 143(3) by determining total income of Rs. 3.28 crores. Subsequently, the Assessing Officer issued a notice under section 271(1)(c) of the Act and called

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

271(1)(c) of the Act. Aggrieved by the order of the Ld. AO, the assessee filed an appeal before the Ld. CIT(A). The assessee raised various additional grounds of appeal before the Ld. CIT(A). The Ld.CIT(A) admitted the additional grounds as it was connected to the root of the matter. The Ld. CIT(A) sought remand

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

271(1)(c) of the Act. Aggrieved by the order of the Ld. AO, the assessee filed an appeal before the Ld. CIT(A). The assessee raised various additional grounds of appeal before the Ld. CIT(A). The Ld.CIT(A) admitted the additional grounds as it was connected to the root of the matter. The Ld. CIT(A) sought remand

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

271(1)(c) of the Act. Aggrieved by the order of the Ld. AO, the assessee filed an appeal before the Ld. CIT(A). The assessee raised various additional grounds of appeal before the Ld. CIT(A). The Ld.CIT(A) admitted the additional grounds as it was connected to the root of the matter. The Ld. CIT(A) sought remand

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

271(1)(c) of the Act. Aggrieved by the order of the Ld. AO, the assessee filed an appeal before the Ld. CIT(A). The assessee raised various additional grounds of appeal before the Ld. CIT(A). The Ld.CIT(A) admitted the additional grounds as it was connected to the root of the matter. The Ld. CIT(A) sought remand

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

271(1)(c) of the Act. Aggrieved by the order of the Ld. AO, the assessee filed an appeal before the Ld. CIT(A). The assessee raised various additional grounds of appeal before the Ld. CIT(A). The Ld.CIT(A) admitted the additional grounds as it was connected to the root of the matter. The Ld. CIT(A) sought remand

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

271(1)(c) of the Act. Aggrieved by the order of the Ld. AO, the assessee filed an appeal before the Ld. CIT(A). The assessee raised various additional grounds of appeal before the Ld. CIT(A). The Ld.CIT(A) admitted the additional grounds as it was connected to the root of the matter. The Ld. CIT(A) sought remand

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

271(1)(c) of the Act. Aggrieved by the order of the Ld. AO, the assessee filed an appeal before the Ld. CIT(A). The assessee raised various additional grounds of appeal before the Ld. CIT(A). The Ld.CIT(A) admitted the additional grounds as it was connected to the root of the matter. The Ld. CIT(A) sought remand

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

271(1)(c) of the Act. Aggrieved by the order of the Ld. AO, the assessee filed an appeal before the Ld. CIT(A). The assessee raised various additional grounds of appeal before the Ld. CIT(A). The Ld.CIT(A) admitted the additional grounds as it was connected to the root of the matter. The Ld. CIT(A) sought remand