VERAMBALLY THAZHIKUNIYIL VINODAN,KOZHIKODE vs. THE JOINT COMMISSIONER OF INCOME TAX, KOCHI
In the result, the appeal filed by the assessee is dismissed\nOrder pronounced in the open court on 06th August, 2025
ITA 350/COCH/2025[2016-17]Status: DisposedITAT Cochin06 Aug 2025AY 2016-17
For Appellant: \nShri R. Krishnan, CAFor Respondent: \nShri Sanjit Kumar Das, CIT-DR
Section 139(1)Section 143(3)Section 153ASection 269SSection 271DSection 274
271E, to provide penalty for failure to comply with\nthe amended provisions of sections 269-SS and 269T,\nrespectively, have also been made.\n54.6 Applicability:\nfrom 1-6-2015.\"\nThese amendments have taken effect\n9.\nAs a result of the amended provisions of section 269SS, no\nperson shall take or accept from other persons loans or deposits or\nany specified
