Search: depreciation

2 results for “depreciation”+ Section 272A(2)(e)clear

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Section 1443 Section 113 Section 143(2)2 Section 682 Section 272A(2)(e)2 Depreciation2

M/S.MARYMATHA SCHOOL TRUST,COCHIN vs. THE ITO(EXEMPTION), COCHIN

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

ITA 285/COCH/2017[2012-13]Status: DisposedITAT Cochin30 Aug 2018AY 2012-13

Bench: S/Shri Chandra Poojari, Am & George George K., Jm I.T.A. No.285/Coch/2017 Assessment Year : 2012-13 M/S. Mary Matha School Trust, Vs. The Income Tax Officer Thrikkakara P.O. (Exemption), Kochi. Kochi-682 021. [Pan:Aabtm 0241L]

Section 11Section 11(1)(a)Section 143(3)Section 263Section 272A(2)(e)Section 272A(3)Section 272A(4)

272A(2)(e) of the Act, it was submitted that it cannot be the I.T.A. No.285 /Coch/2017 subject matter for issue of notice u/s. 263 of the Act by the CIT(E) and does not fall under the jurisdiction of the CIT(E) to issue notice u/s. 263 for initiating penalty proceedings. This issue should be kept open

M/S.MARYMATHA SCHOOL TRUST,COCHIN vs. THE ITO(EXEMPTION), COCHIN

M/S.MARYMATHA SCHOOL TRUST,COCHIN vs. THE ITO(EXEMPTION), COCHIN

M/S KERALA AUTOMOBILES LTD,TRIVANDRUM vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE 1(1), TRIVANDRUM