YOONUS KADAVATH PEEDIKAYIL,KANNUR vs. ITO WARD 1 & TPS, KANNUR
In the result, the appeal by the assessee is dismissed
ITA 913/COCH/2022[2016-17]Status: DisposedITAT Cochin25 Sept 2023AY 2016-17
Bench: Shri Sanjay Arora & Shri Manomohan Dasyoonus Kadavath Peedikayil The Income Tax Officer M/S. Modern Enterprises Ward – 1 & Tps Kakkad Road Vs. Aayakar Bhavan Kannur 670005 Kannothumchal [Pan:Ccwpk6415P] Chovva P.O., Kannur 670006 (Appellant) (Respondent) Appellant By: Shri R. Krishnan, Ca Respondent By: Smt. J.M. Jamuna Devi, Sr. D.R.
For Appellant: Shri R. Krishnan, CAFor Respondent: Smt. J.M. Jamuna Devi, Sr. D.R
Section 143(3)Section 271(1)(c)Section 274Section 44A
section 274 of granting reasonable opportunity of being heard in the matter, it explained, could not be stretched to the extent of framing a specific charge. As explained earlier in CIT v. Manu Engineering Works[1980] 122 ITR
306 (Guj), the use of the words ‘and/or’, i.e., between the two charges, being
‘concealment of particulars of income’ and ‘furnishing inaccurate
