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Section 358 Section 271(1)(c)5 Section 1484 Section 143(3)3 Deduction2 Disallowance2

HERCULES AUTOMOBILES INTERNATIONAL PRIVATE LIMITED,THIRUVANANTHAPURAM vs. AO TYPE-W, AAYAKAR BHAWAN, ALLEPPEY

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

ITA 776/COCH/2025[2012-13]Status: DisposedITAT Cochin20 Nov 2025AY 2012-13

Bench: Shri Inturi Rama Rao, Am & Shri Manu Kumar Giri, Jm Assessment Year: 2012-13 Hercules Automobiles International P. Ltd. .......... Appellant Tc No.16/1860, Dpi Road, Thycaud S.O. Chempakassery, Thiruvananthapuram 695014 [Pan: Aabcn2898M] Vs. Dcit, Circle - 1, Alappuzha ......... Respondent Assessee By: Shri Jose Zachariah, Ca Revenue By: Smt. Leena Lal, Sr. D.R. Date Of Hearing: 06.11.2025 Date Of Pronouncement: 20.11.2025

For Appellant: Shri Jose Zachariah, CAFor Respondent: Smt. Leena Lal, Sr. D.R

Section 143(3)Section 148Section 14ASection 271(1)(c)Section 274

5a) to section 271(1)(c) of the Act. 7. We have heard the rival contentions and perused the material available on record. The issue that arises in the present appeal is whether the order imposing penalty u/s. 271(1)(c) is justified or not. Penalty proceedings were initiated on account of disallowance

HERCULES AUTOMOBILES INTERNATIONAL PRIVATE LIMITED,THIRUVANANTHAPURAM vs. AO TYPE-W, AAYAKAR BHAWAN, ALLEPPEY

HERCULES AUTOMOBILES INTERNATIONAL PRIVATE LIMITED,THIRUVANANTHAPURAM vs. AO TYPE-W, AAYAKAR BHAWAN, ALLEPPEY

NITTA GELATIN INDIA LIMITED,KOCHI vs. CORPORATE CIRCLE 2(1), KOCHI, KOCHI