DY.CIT, CIRCLE 1(1) & TPS, THRISSUR, THRISSUR vs. ARUN MAJEED, THRISSUR
In the result, the appeal filed by the Revenue stands allowed
ITA 388/COCH/2025[2013-14]Status: DisposedITAT Cochin31 Jul 2025AY 2013-14
Bench: Shri Inturi Rama Rao, Am & Shri Sonjoy Sarma, Jm Assessment Year: 2013-14 Dy. Cit, Circle 1(1) & Tps, Thrissur .......... Appellant [Pan: Adopa9351R] Vs. Arun Majeed .......... Respondent Palak Velyannur Temple Road Veliyannur, Thrissur 680021 Appellant By: Smt. Leena Lal, Sr. D.R. Respondent By: ------- None ------- Date Of Hearing: 05.06.2025 Date Of Pronouncement: 31.07.2025
For Appellant: Smt. Leena Lal, Sr. D.RFor Respondent: ------- None -------
Section 132Section 143(3)Section 153ASection 271(1)(c)Section 271(1)(i)Section 274
E R
Per: Inturi Rama Rao, AM
This appeal filed by the Revenue is directed against the order of the Commissioner of Income Tax (Appeals)-3, Kochi [CIT(A)] dated
05.03.2025 for Assessment Year (AY) 2013-14 deleting the penalty u/s. 271(1)(c) of Income Tax Act, 1961 (hereinafter "the Act").
2. Brief facts of the case are that
