Search: penalty u/s 271

3 results for “penalty u/s 271”+ Section 264clear

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Section 275(1)(c)4 Section 1484 Section 271(1)(c)4 Section 139(1)3 Penalty3 Section 143(3)2 Section 80P(1)2 Section 271D2 Section 273B

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)

271-E of the Income Tax Act were invoked after six months of limitation and, therefore, such penalty could not have been imposed. Since the outcome of the judgment of the High Court can be sustained on this aspect alone, it is not even necessary to go into other aspects. Leaving the other questions of law open, the appeal

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

CHRISTUDANAM YASSAYA,THIRUVANANTHAPURAM vs. ITO, WARD 1(1), THIRUVANANTHAPURAM