STATE BANK OF INDIA , THALASSERY( ERSTWHILE STATE BANK OF TRAVANCORE),KANNUR vs. ITO (TDS), KANNUR
In the result, the assessee’s appeal is allowed on the aforesaid terms
ITA 926/COCH/2022[2014-15]Status: DisposedITAT Cochin31 May 2024AY 2014-15
Bench: Shri Sanjay Arora & Ms. Kavitha Rajagopalstate Bank Of India (Erstwhile Sbt) Income Tax Officer-Tds Thalassery Branch Aayakar Bhavan Gundert Road Vs. Konnothumchal Thalassery 670101 Chovva P.O., Kannur 670006 [Pan: Aaacs8577K] (Appellant) (Respondent)
For Appellant: Shri A. Kumar, AdvocateFor Respondent: Smt. J.M. Jamuna Devi, Sr. D.R
Section 10(5)Section 12Section 192Section 201Section 286
sections will have to be considered for the purpose.
As we see it, the matter is principally factual, as the question of existence or otherwise of ‘sufficient cause’ invariably is. It is nobody’s case, nor could be, that the email, even if it came to the notice of the staff, it would yet be entitled to ignore
