ATTU PURATTU ISMAIL,THALASSERY vs. INCOME TAX OFFICER, WARD-2, , KANNUR
In the result, the appeal filed by the assessee stands dismissed
ITA 812/COCH/2025[2013-14]Status: DisposedITAT Cochin19 Nov 2025AY 2013-14
Bench: Shri Inturi Rama Rao, Am & Shri Manu Kumar Giri, Jm Assessment Year: 2013-14 Attupurattu Ismail .......... Appellant Attupuratt House, Thalassesry, Kannur 670676 [Pan: Abfbi7471M] Vs. The Income Tax Officer, Ward-2, Kannur ......... Respondent Assessee By: Shri Ananthakrishnan R. Ca Revenue By: Smt. Leena Lal, Sr. D.R. Date Of Hearing: 07.11.2025 Date Of Pronouncement: 19.11.2025 O R D E R Per: Inturi Rama Rao, Am This Appeal Filed By The Assessee Is Directed Against The Order Of The National Faceless Appeal Centre, Delhi (Nfac) Dated 01.09.2025 For Assessment Year (Ay) 2013-14. 2. Brief Facts Of The Case Are That The Appellant Is An Individual. The Return Of Income For Ay 2013-14 Was Filed On 22.03.2014 Disclosing Total Income Of Rs. 2,63,300/-. The Search & Seizure Operations U/S. 132 Of The Income Tax Act, 1961 (The Act) Was Conducted In The Business Premises Of Parco Group Of Concerns
For Appellant: Shri Ananthakrishnan R. CAFor Respondent: Smt. Leena Lal, Sr. D.R
Section 132Section 147Section 148Section 271(1)(c)Section 274
115 of 2014 and Others dated 05.01.2017, Bombay
6. On the other hand, the learned Sr. DR supporting the orders of the learned lower authorities submits that no interference is called for.
7. We have heard the rival contentions and perused the material available on record. The issue in the present appeal relates to levy of penalty u/s. 271
