Y.Rama Chandra Reddy vs Asst.Commissioner Of Income Tax
2025 Latest Caselaw 3580 Tel

Telangana High Court

Y.Rama Chandra Reddy vs Asst.Commissioner Of Income Tax on 18 August, 2025

Author: P.Sam Koshy

Bench: P.Sam Koshy

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          THE HONOURABLE SRI JUSTICE P.SAM KOSHY

                                 AND

     THE HONOURABLE SRI JUSTICE SUDDALA CHALAPATHI RAO

                       I.T.T.A. No.243 of 2008

JUDGMENT:

(per Hon'ble Sri Justice P.SAM KOSHY)

The instant appeal has been filed by the appellant aggrieved by

the order dated 27.07.2007 in I.T.(SS).A.No.63/Hyd/2003 (Block

Period 1987-88 to 1997-98) passed by the Income-Tax Appellate

Tribunal, Hyderabad Bench 'B', (for short, 'the impugned order').

2. Heard Mr.A.V. Krishna Koundinya, learned counsel for the

appellant; and Ms. Bokaro Sapna Reddy, learned Senior Standing

Counsel for the Income Tax Department, for the respondent.

3. Vide the impugned order, the Tribunal was testing the veracity of

the order passed by the Commissioner of Income Tax (Appeals) IV,

Hyderabad, dated 26.03.2003, whereby the Commissioner of Appeals

had confirmed levy of penalty under Section 158BFA(2) of the Income

Tax Act, 1961.

4. To-day, when the matter is taken up for hearing, learned

Standing Counsel for the Income Tax Department, appearing for the

respondent, has brought to the notice of the Court that against the

Original Order of Assessment for the Block Period 1987-88 to 1997-

98, the appellant had already challenged the same vide I.T.T.A.No.196

of 2003 before this Court. Vide order dated 28.10.2014, a learned

Division Bench of this Court dismissed the said appeal and confirmed

the order passed by the Tribunal in I.T.(SS)A.No.16/Hyd/2001, dated

23.11.2001. However, the said order of the learned Division Bench

has attained finality as it had not been questioned / challenged

further by the appellant herein.

5. Given the fact that the Assessment Order itself has been

confirmed up till stage of the High Court vide order dated 28.10.2014,

I.T.T.A.No.196 of 2003, we are of the considered opinion that levy of

penalty by the respondent-Authorities for the block assessment for the

period 1987-88 to 1997-98 under Section 158BFA(2) of the Income

Tax Act, 1961 on the appellant herein, cannot be found fault with.

Therefore, we are of the considered opinion that the question of law

framed while admitting the instant appeal as to whether the Tribunal

was justified in confirming the penalty levied by the respondent-

Authorities is answered in favour of Revenue and against appellant-

assessee herein.

6. Therefore, the instant Appeal fails and the same deserves to be

and is accordingly dismissed. No costs.

7. Miscellaneous petitions, pending if any, shall stand closed.

___________________ P.SAM KOSHY, J

________________________________ SUDDALA CHALAPATHI RAO, J Date : 18.08.2025 Ndr