Search: penalty u/s 271

2 results for “penalty u/s 271”+ Section 253(2)clear

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Section 275(1)(c)4 Section 143(3)2 Section 80P(1)2 Section 271D2 Section 273B2 Section 2742 Deduction2 Penalty2 Limitation/Time-bar

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)

2 ITANos. 248 & 249/Coch/2020 (AY: 2015-16) The Karannur Service Co-op. Bank Ltd. vs. ITO 4.1 The assessee’s case qua limitation was as: (i) penalty being caused to be initiated on 13.12.2017, the first limb of section 275(1)(c) of the Act shall yield the limitation date as 31.03.2018. (ii) the second would be six months after

THE KARANNUR SERVICE CO-OP BANK LTD ,KOZHIKKODE vs. THE ITO, WD-1(2),, KOZHIKKODE

THE KARANNUR SERVICE CO-OP BANK LTD ,KOZHIKKODE vs. THE ITO, WD-1(2),, KOZHIKKODE

M/S.KARANNUR SERVICE CO-OP BANK LTD,KOZHIKKODE vs. THE ITO, WD-1(2), KOZHIKKODE