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Section 118 Section 44A3 Section 271B2

M/S.MAJ HOSPITAL,ERNAKULAM vs. THE DCIT9EXEMPTION), , KOCHI

In the result, the appeal filed by the assessee is allowed

ITA 499/COCH/2017[2011-12]Status: DisposedITAT Cochin09 Nov 2018AY 2011-12

Bench: Shri Chandra Poojari, Am & Shri George George K, Jm

For Appellant: Sri.K.M.JoseFor Respondent: Smt.A.S.Bindhu, Sr.DR

Section 11Section 11(1)Section 11(4)Section 12ASection 143(3)Section 271BSection 44ASection 44J

depreciation and for initiation of penalty u/s 271B of the I.T.Act in respect of non-audit of books of account of nursing school, has preferred the present appeal before the Tribunal. The learned AR has filed a paper book enclosing the trust deed of the assessee, annual accounts for the year ending 31.03.2011 etc. The learned AR reiterated the submissions