DEPUTY COMMISSIONER OF INCOME TAX, THIRUVANANTHAPURAM vs. RAJAKUMARI SHOPPING AMALL LLP, ATTINGAL
In the result, the appeal of the revenue is dismissed
ITA 597/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 Dcit, Central Circle .......... Appellant Aayakar Bhavan, Kawdiar, Thiruvananthapuram Vs. Rajkumari Shopping Mall Llp ......... Respondent Amc 11/556, City Plaza, Nh Road Attingal 695101 [Pan: Aaqfr1222B] Assessee By: Shri V.M. Veeramani, Ca Revenue By: Shri Sanjit Kumar Das, Cit-Dr Date Of Hearing: 27.10.2025 Date Of Pronouncement: 29.10.2025
For Appellant: Shri V.M. Veeramani, CAFor Respondent: Shri Sanjit Kumar Das, CIT-DR
Section 144Section 250Section 271(1)(c)Section 274Section 68
23,487/- U/s 271(1)(c) of the Act. Being aggrieved, the assessee filed an appeal before the Ld.CIT(A). The Ld.CIT(A) considering the validity of notice U/s 271(1)(c) of the Act deleted the penalty. Being aggrieved, the revenue preferred an appeal before us.
3. The Ld. DR argued and stated that
