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Section 271D11 Section 269S3 Penalty2

ANDHAVARAPU SRINIVASA RAO,SRIKAKULAM vs. JOINT COMMISSIONER OF INCOME TAX, RANGE-4, VISAKHAPATNAM

In the result, appeal filed by the assessee is allowed for statistical purposes

ITA 288/VIZ/2023[2016-17]Status: DisposedITAT Visakhapatnam21 Mar 2024AY 2016-17

Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Ble

For Appellant: Sri GVN Hari, ARFor Respondent: Dr. Aparna Villuri, Sr. AR

Section 269SSection 271D

section 269SS are not applicable to the case of the assessee. However, the Ld. AO did not agree with the submissions and the explanation given by the assessee and accordingly levied the penalty of Rs. 75,68,000/- U/s. 271D of the Act vide order dated 20/08/2019. Aggrieved by the order of the Ld. AO, the assessee preferred

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, GUNTUR vs. BHRATHI CONSUMER CARE PRODUCTS PVT LTD, GUNTUR

In the result, appeal of the Revenue is dismissed and the