M/S.VIJAYA HOSPITALITY AND RESORTS LTD,ERNAKULAM vs. THE ADCIT(TDS), COCHIN
In the result, the appeal filed by the assessee is allowed
ITA 96/COCH/2015[2010-11]Status: HeardITAT Cochin24 Jun 2022AY 2010-11
Bench: Shri George George K, Jm & Shri Laxmi Prasad Sahu, Am
For Appellant: Sri.Thomas Joseph, CAFor Respondent: Smt.J.M.Jamunna Devi, Sr.DR
Section 271CSection 273Section 273B
194B (coming under Chapter XVII-B) alone would constitute an instance where penalty can be imposed in
6
ITA No.96/Coch/2015. M/s.Vijaya Hospitality and Resorts Limited.
terms of section 271C(1)(b) of the Act. Since there is no obscurity in the above provision, it is not for the court to read something more into it, contrary to the intent
