THE DCIT,CEN-CIRCLE-2, KOCHI, KOCHI vs. SRI. SINKARAM M. CHETTIAR, ERNAKULAM
In the result, the appeals filed by the Revenue are allowed
ITA 373/COCH/2017[2010-11]Status: DisposedITAT Cochin02 Aug 2018AY 2010-11
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]
Section 132Section 143(3)Section 153ASection 271(1)(c)
penalty is levied u/s. 271(1)(c) of the Act on the assessee to make good an omission on the part of the assessee to voluntarily disclose the income by filing return of income u/s. 139 of the Act. She submitted that the assessee has not filed the return of income u/s. 139 of the Act and deliberately concealed
