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1 result for “penalty u/s 271”+ Section 183clear

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Section 1444Section 1973Section 682Section 1832

ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-1, KAKINADA vs. SRI JIYYANA VENKATARAYUDU (HUF), KAKINADA

In the result, appeal of the Revenue is dismissed

ITA 173/VIZ/2024[2017-18]Status: DisposedITAT Visakhapatnam09 Oct 2024AY 2017-18

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपील सं./ I.T.A. No. 173/Viz/2024 (िनधा"रण वष" / Assessment Year: 2017-18) Asst. Commissioner Of Income Vs. Sri Jiyyana Venkatarayudu Tax, Circle-1, (Huf), Thimmapuram Village, Kakinada. Kakinada. Pan: Aahhj3600A (अपीलाथ"/ Appellant) (""यथ"/ Respondent) अपीलाथ" क" ओर से/ Appellant By : Sri Gvn Hari, Ar ""याथ" क" ओर से / Respondent By : Dr. Aparna Villuri, Sr. Ar सुनवाई क" तारीख / Date Of Hearing : 25/09/2024 घोषणा क" तारीख/Date Of : 09/10/2024 Pronouncement O R D E R

For Appellant: Sri GVN Hari, ARFor Respondent: Dr. Aparna Villuri, Sr. AR
Section 139(1)Section 144Section 183Section 184Section 185Section 187Section 187(3)
Section 197
Section 271
Section 271F

271 r.w.s 274 of the Act was also served on the assessee. Subsequently, a show cause notice was also issued to the assessee to show cause as to why a penalty U/s. 271F of the Act should not be levied for non-filing of the return of income before the due date as required U/s