HIGH RANGE FOODS PRIVATE LIMITED,ERNAKULAM vs. DCIT CORPORATE CIR 1(1), KOCHI
In the result, the appeal by the assessee is allowed
ITA 490/COCH/2024[2014-15]Status: DisposedITAT Cochin27 May 2025AY 2014-15
Bench: Shri Inturi Rama Rao & Shri Sandeep Singh Karhailassessment Year : 2014-15 High Range Foods Private Dcit, Corporate Circle-1(1) Limited, Kochi 28/3030, Vs. Cheruparambath Road, Kadavanthra, Ernakulam-682020 Pan : Aaach6076L (Appellant) (Respondent) For Assessee : Shri P.M. Veeramani, Ca For Revenue : Smt. Leena Lal (Heard In Hybrid Bench) Date Of Hearing : 25-03-2025 Date Of Pronouncement : 27-05-2025
For Appellant: Shri P.M. Veeramani, CAFor Respondent: Smt. Leena Lal
Section 143(3)Section 250Section 271(1)(c)Section 36(1)(va)Section 4
26-03-2022 levied penalty u/s.271(1)(c)of the Act, inter alia, in respect of the above- said addition. We find that the Co-ordinate Bench of the Tribunal,while deciding the quantum appeal in ITA No. 64/Coch/2022
vide order dt. 04-08-2022 for the AY. 2014-15,deleted the addition made on account of lapsed liability
