Search: penalty u/s 271

2 results for “penalty u/s 271”+ Section 253(3)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)

3 ITANos. 248 & 249/Coch/2020 (AY: 2015-16) The Karannur Service Co-op. Bank Ltd. vs. ITO Our attention was drawn by him to the words deployed by the statue: “action for imposition of penalty has been/is initiated” in section 275(1)(c) of the Act. Shri Das, the ld. CIT-DR, would submit that the decision in Hissaria Bros. (supra

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