Search: penalty u/s 271

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Section 1485 Section 271(1)(b)2

BADER SULTAN KAKAD,PALAKKAD vs. ITO, WARD-1, PALAKKAD

In the result, the appeal of the assessee bearing ITA No

ITA 591/COCH/2025[2016-17]Status: DisposedITAT Cochin29 Oct 2025AY 2016-17

Bench: Shri Inturi Rama Rao, Am & Shri Anikesh Banerjee, Jm Assessment Year: 2016-17 Bader Sultana Kakad .......... Appellant 11/460 Metro Bazar, Market Road Palakkad 678014 [Pan: Agtpb9696A] Vs. The Income Tax Officer, Ward -1, Palakkad ......... Respondent Assesseeby: Shri Sivadas Chettor, Ca Revenue By: Smt. Leena Lal, Sr. D.R. Date Of Hearing: 27.10.2025 Date Of Pronouncement: 29.10.2025

For Appellant: Shri Sivadas Chettor, CAFor Respondent: Smt. Leena Lal, Sr. D.R

Section 143(2)Section 148Section 148ASection 250Section 271Section 271(1)(b)

148A on 14.03.2023.Consequently, the JAO issued a notice u/s 148 on 14.03.2023 itself directing the assessee to file a return of income within 30 days. After the return u/s 148 was filed by the assessee, the Ld. AO issued notices u/s 143(2) on 20/09/2023 and 142(1) on 03/10/2023 & 04/12/2023 but the assessee being an elderly woman had medical