THE TAMILNADU CIRCLE POSTAL COOPERATIVE BANK LTD. (1031),,CHENNAI vs. ACIT, NCC-12(1),, CHENNAI
In the result, the appeal filed by the assessee is allowed
ITA 3002/CHNY/2019[2008-09]Status: DisposedITAT Chennai03 Aug 2022AY 2008-09
Bench: Shri V. Durga Rao & Shri Manoj Kumar Aggarwalआयकर अपील सं./I.T.A. No.3002/Chny/2019 िनधा"रण वष"/Assessment Year: 2008-09 M/S. The Tamilnadu Circle Postal Vs. The Assistant Commissioner Of Cooperative Bank Ltd. (1031), Income Tax, 18/19, Postal Bank, Jahangir Street, Non Corporate Circle 12(1), Second Line Beach, Chennai 600 001. Greams Road, Chennai 600 006. [Pan:Aaaat4900D] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Shri S. Rajagopalan, C.A. ""थ" की ओर से/Respondent By : Mrs. L. Jancy Elizabeth Rani, Jcit सुनवाई की तारीख/ Date Of Hearing : 28.06.2022 घोषणा की तारीख /Date Of Pronouncement : 03.08.2022 आदेश /O R D E R Per V. Durga Rao: This Appeal Filed By The Assessee Is Directed Against The Order Of The Ld. Commissioner Of Income Tax (Appeals) 13, Chennai, Dated 21.08.2019 Relevant To The Assessment Year 2008-09 Challenging Levy Of Penalty Under Section 271(1)(C) Of The Income Tax Act, 1961 [“Act” In Short].
For Appellant: Shri S. Rajagopalan, C.AFor Respondent: Mrs. L. Jancy Elizabeth Rani, JCIT
Section 143(1)Section 143(2)Section 148Section 271(1)(c)