Search: penalty u/s 271

20 results for “penalty u/s 271”+ Section 274(2)clear

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Section 271(1)(c)48 Section 14422 Section 14818 Penalty18 Section 142(1)16 Addition to Income13 Section 271D12 Section 14712 Section 143(2)

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

2. On the facts and circumstances of the case and in law, whether the CIT(Appeals) is justified in treating the penalty proceedings u/s.271(1)(c) as illegal for not specifying the appropriate limb under which the AO intended to initiate the penalty proceedings, which is in violation of Sec.292B of the Income Tax Act, 1961 which categorically states that

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

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

VISAKHAPATNAM INDUSTRIAL WATER SUPPLY COMPANY LIMITED,VISAKHAPATNAM vs. DCIT, CIRCLE-5(1), VISAKHAPATNAM

RAGHURAM HUME PIPES PRIVATE LIMITED,GUNTUR vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-2(1), GUNTUR

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

SARADAMBIKA POWER PLANT (P) LTD, SRIKAKULAM,SRIKAKULAM vs. THE ASST. COMMISSIONER OF INCOME TAX, CIRCLE-3(1), VISAKHAPATNAM

MALLA APPALARAJU,VISAKHAPATNAM vs. INCOME TAX OFFICER, WARD-5(1), VISAKHAPATNAM

SREE CONSTRUCTIONS,VIJAYAWADA vs. JOINT COMMISSIONER OF INCOME, RANGE-2, VIJAYAWADA

DUBASI BABAJI RAO,VISAKHAPATNAM vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-1(1), VISAKHAPATNAM

DUBASI BABAJI RAO,VISAKHAPATNAM vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-1(1), VISAKHAPATNAM

RAYALA RAJESWARA RAO,GUNTUR vs. INCOME TAX OFFICER, WARD-1(1), GUNTUR

VIJAYRATNA VEERA KUMAR,VISAKHAPATNAM vs. INCOME TAX OFFICER, WARD-2(2), VISAKHAPATNAM

GIRJAN CO-OP MARKETING SOCIETY LIMITED,VIZIANAGARAM vs. INCOME TAX OFFICER, WARD-1, VIZIANAGARAM

GIRIJAN CO-OP MARKETING SOCIETY LIMITED,VIZIANAGARAM vs. INCOME TAX OFFICER, WARD-1, VIZIANAGARAM

GIRJAN CO-OP MARKETING SOCIETY LIMITED,VIZIANAGARAM vs. INCOME TAX OFFICER, WARD-1, VIZIANAGARAM

GIRIJAN CO-OP MARKRTING SOCIETY LIMITED,VIZIANAGARAM vs. INCOME TAX OFFICER, WARD-1, VIZIANAGARAM

SAMRAJYAM KONDRU,KRISHNA DISTRICT vs. JCIT, RANGE-1, VIJAYAWADA

VIJAYA DURGA PENUMALA,RAJAHMUNDRY vs. INCOME TAX OFFICER, WARD-2(1), RAJAHMUNDRY

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

KAKARLA GUNA VIDYA SARASWATHI,,VISAKHAPATNAM vs. THE INCOME TAX OFFICER, WARD-1(2), , VISAKHAPATNAM

KAKRLA SURYA GANGADHAR TILAK,VISAKHAPATNAM vs. THE INCOME TAX OFFICER, WARD-3(3), , VISAKHAPATNAM