208 results for “penalty u/s 271”
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In the result, the appeals filed by the Revenue are allowed
Bench: S/Shri Chandra Poojari, Am & George George K., Jm I.T.A. Nos.368-373/Coch/2017 Assessment Years : 2005-06 To 2010-11 The Deputy Commissioner Of Vs. Shri Sinkaram Chettiar, Income-Tax, Central Circle-2, Arun Niwas, Ernakulam, Kochi. 43/986, Ayyappankavu, Ernakulam, Kochi. [Pan: Ahepm 6323R]
271(1)(c) of the Act, the assessee carried the matter in appeals before the CIT(A) and the CIT(A) deleted the penalty by observing as follows: “I have gone through the penalty order and submission of the appellant. The AO has levied penalty u/s