THE KARANNUR SERVICE CO-OP BANK LTD ,KOZHIKKODE vs. THE ITO, WD-1(2),, KOZHIKKODE
In the result, the appeals by the assessee are allowed
ITA 248/COCH/2020[2015-16]Status: DisposedITAT Cochin16 Nov 2023AY 2015-16
Bench: Shri Sanjay Arora & Shri Manomohan Das
For Appellant: Shri P. Raghunathan, AdvocateFor Respondent: Sh. Sanjith K. Das, CIT-DR
Section 143(3)Section 271DSection 273BSection 274Section 275(1)(c)Section 80P(1)
246A, and the Commissioner (Appeals) passes the order on or after the 1st day of June, 2003
disposing of such appeal, an order imposing penalty shall be passed before the expiry of the financial year in which the proceedings, in the course of which action for imposition of penalty has been initiated, are completed, or within one year from