THE DCIT,CEN-CIRCLE-2, KOCHI, KOCHI vs. SRI. SINKARAM M. CHETTIAR, ERNAKULAM
In the result, the appeals filed by the Revenue are allowed
ITA 372/COCH/2017[2009-10]Status: DisposedITAT Cochin02 Aug 2018AY 2009-10
Bench: S/Shri Chandra Poojari, Am & George George K., Jm I.T.A. Nos.368-373/Coch/2017 Assessment Years : 2005-06 To 2010-11 The Deputy Commissioner Of Vs. Shri Sinkaram Chettiar, Income-Tax, Central Circle-2, Arun Niwas, Ernakulam, Kochi. 43/986, Ayyappankavu, Ernakulam, Kochi. [Pan: Ahepm 6323R]
Section 132Section 143(3)Section 153ASection 271(1)(c)
D E R
Per BENCH
These appeals filed by the Revenue are directed against the common order of the CIT(A)-IV, Kochi dated 14/06/2017 and pertain to assessment years 2005-06
to 2010-11. 2. The Revenue has raised the following grounds:
1) The CIT(A) erred in deleting penalty u/s. 271(1)(c) holding that penalty
