Search: penalty u/s 271

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Section 27110 Section 271D6 Section 274 Section 271E2 Penalty2 Limitation/Time-bar2

THE SULTHAN BATHERY SERVICE CO-OP BANK LTD,WAYANAD vs. THE JCIT RANGE 2, KOZHIKODE

In the result, both the appeals in ITA Nos

ITA 319/COCH/2023[2015-16]Status: DisposedITAT Cochin14 Aug 2024AY 2015-16

Bench: Shri Chandra Poojari & Shri Soundararajan K.

For Appellant: Shri Anil D. Nair, A.RFor Respondent: Shri Sanjit Kumar Das, D.R

Section 27Section 271Section 271DSection 271E

271 E should have been levied before the end of the year, 31st March 2018 or within 6 months from the month of December 2017, ie on or before 30th June 2018, whichever period expires later. Since the order of the Joint ITA Nos.319 & 320/Coch/2023 & SP Nos.105 & 106/Coch/2023 The SulthanBathery Service Co-operative Bank Limited, Wayanad Page