THE GOVT. TELE COMMUNICATION EMPLOYEES CO-OP. SOCIETY LTD.,CHENNAI vs. ITO, NCW-11(1), CHENNAI
ITA 2741/CHNY/2024[2014-15]Status: DisposedITAT Chennai17 Mar 2025AY 2014-15
Bench: SHRI MANU KUMAR GIRI (Judicial Member), SHRI S.R. RAGHUNATHA (Accountant Member)
For Appellant: Shri M. Karunakaran, AdvocateFor Respondent: Shri A.Sasikumar, CIT
Section 143(3)Section 271(1)(C)Section 271(1)(c)Section 56Section 57Section 80P
penalty should have been levied under section 271(1)(c) of the Act for denial of deduction claimed under section 801B(10) of the Act. Secondly, the assessing officer is not correct in making a fresh assessment u/s
