MR. RANJITH THAZHE KUNHAMBATH,ERNAKULAM vs. ITO, WARD 3(3), NON CORPORATE RANGE 2, KOCHI
In the result, the appeal is allowed in favour of the assessee and the stay petition is dismissed as infructuous
ITA 1000/COCH/2022[2011-12]Status: DisposedITAT Cochin08 Mar 2023AY 2011-12
Bench: Shri George George K & Ms. Padmavathy S
For Appellant: Shri. Paulson, CAFor Respondent: Smt. J M Jamuna Devi, Sr. AR
Section 139(1)Section 143(1)Section 143(2)Section 143(3)Section 154Section 271Section 271(1)(c)Section 274
penalty u/s 271(1)(c) unless it is deliberate and intentional so as to evade payment of tax. The learned DR relied on the order of the lower authorities.
5. We heard the parties and perused the material on record. We notice that the assessee has been working in Dhanalakshmi Bank during the year under consideration and while filing