THE JT CIT, TRIVANDRUM vs. ALLIANZ CORNHILL INFORMATION SERVICES P. LTD, TRIVANDRUM
In the result, the appeal of the assessee is partly allowed and the
ITA 185/COCH/2015[2010-11]Status: DisposedITAT Cochin20 Dec 2019AY 2010-11
Bench: S/Shri Chandra Poojari, Am & George George K., Jm Assessment Year : 2010-11
Section 10BSection 144C(5)Section 92C(2)
244A to the extent of Rs.1,88,676 from the petitioner when the same had not been granted for the subject AY.
11. Penalty Proceeding under section 271(1)©
The learned JCIT has erred in initiating penalty proceedings u/s. 271(1)© of the Act.
Relief
6
& 185/Coch/2015
12. The Assessee prays that the Assessing Officer be directed to grant