ITAT · Delhi Bench2024§50C
Advisory bench
30+ years in the Income Tax Department
Sri P. Soma Shekar Reddy, IRS (R)
Commissioner of Income Tax (Retd. / VRS)
Service record
Thirty years in the Department with a deputation to the Ministry of Coal; currently practises before the High Court of Telangana and Andhra Pradesh.
Specialisms
- Direct Tax
- Search & Seizure
- Adjudication
- Evidence Analysis
Charges held
Madurai · Chennai · Guntur · Mumbai · Hyderabad
Deputations
- Ministry of Coal, Government of India
After the Department
Practising Advocate, High Court of Telangana and Andhra Pradesh
Rulings reviewed by P. Soma Shekar Reddy
From the rulings library.
High Court · Andhra Pradesh2024§271D · §269SS
Grandhi Sri Venkata Amarendra v. JCIT · AP High Court on §271D: no penalty without a recorded §269SS violation
High Court · Rajasthan2024§68 · §132
Rajasthan High Court on §68 share application money: a statement alone, later retracted, cannot sustain the addition
High Court · Bombay2024§148A(b) · §148A(d)