Search: penalty u/s 271

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Section 153C48 Section 142(1)46 Addition to Income46 Section 271(1)(c)42 Section 143(3)37 Section 14836 Section 14428 Section 153A25 Section 133A

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)

section 2(22)(e) of the Income-tax Act, 1961 Such deeming fiction provided 'u/s 2(22)(e) cannot be considered as furnishing of inaccurate particulars or income. We further observe that the ITAT, Indore Bench in the case of Sadhná Bros vs ACJT (2011) 46 SOT 1 (Ind)(URO) held that penalty u/s 271

Showing 1–20 of 73 · Page 1 of 4

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

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

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

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

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

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

KOSANAM RAMA RAO,GUNTUR vs. THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-2(1), GUNTUR

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

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

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

VEERA VENKATA RAMAKRISHNA MOHAN RAO KODURI,EAST GODHAVARI vs. ACIT, CIRLCE - 1, RAJAHMUNDRY

VEERA VENKATA RAMAKRISHNA MOHANA RAO KODURI,RAJAHMUNDRY vs. ACIT, CIRCLE - 1, RAJAHMUNDRY

MARPUDI PUSHKALA RANI ,SECUNDERABAD vs. INCOME TAX OFFICER-WARD-2(1),, GUNTUR

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

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

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

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

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

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

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

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