Search: penalty u/s 271

3 results for “penalty u/s 271”+ Section 244Aclear

Sorted by relevance

Delhi113 Mumbai103 Bangalore24 Karnataka21 Ahmedabad16 Allahabad16 Kolkata10 Chandigarh7 Jaipur6 Chennai4 Cochin3 Lucknow3 Pune2 Indore2 Rajkot1 Dehradun1 Hyderabad1

Key Topics

Section 271(1)(c)7 Disallowance3 Section 144C(5)2 Section 92C(2)2 Section 10B2 Section 143(3)2 Transfer Pricing2 Comparables/TP2

HIGH RANGE FOODS PRIVATE LIMITED,ERNAKULAM vs. DCIT CORPORATE CIR 1(1), KOCHI

In the result, the appeal by the assessee is allowed

ITA 490/COCH/2024[2014-15]Status: DisposedITAT Cochin27 May 2025AY 2014-15

Bench: Shri Inturi Rama Rao & Shri Sandeep Singh Karhailassessment Year : 2014-15 High Range Foods Private Dcit, Corporate Circle-1(1) Limited, Kochi 28/3030, Vs. Cheruparambath Road, Kadavanthra, Ernakulam-682020 Pan : Aaach6076L (Appellant) (Respondent) For Assessee : Shri P.M. Veeramani, Ca For Revenue : Smt. Leena Lal (Heard In Hybrid Bench) Date Of Hearing : 25-03-2025 Date Of Pronouncement : 27-05-2025

For Appellant: Shri P.M. Veeramani, CAFor Respondent: Smt. Leena Lal

Section 143(3)Section 250Section 271(1)(c)Section 36(1)(va)Section 4

271(1)(c) of the Act on this issue is not justifiable, and accordingly the same is deleted. 8. The last issue that arises for our consideration pertains to the levy of penalty u/s.271(1)(c)of the Act in respect of the addition 5 made on account of interest received by the assessee on refund u/s. 244A

HIGH RANGE FOODS PRIVATE LIMITED,ERNAKULAM vs. DCIT CORPORATE CIR 1(1), KOCHI

HIGH RANGE FOODS PRIVATE LIMITED,ERNAKULAM vs. DCIT CORPORATE CIR 1(1), KOCHI

THE JT CIT, TRIVANDRUM vs. ALLIANZ CORNHILL INFORMATION SERVICES P. LTD, TRIVANDRUM

M/S.ALLIANZ CORNHILL INFORMATION SERVICES P. LTD,TRIVANDRUM vs. JTCIT, TRIVANDRUM