Search: penalty u/s 271

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Section 143(3)5 Section 142(1)5 Section 272A(1)(d)4 Section 1442

JOMON JOHN,BAZAR vs. I. T. O, WARD 2, ALAPPUZHA

In the result, the appeal of the assessee is allowed

ITA 578/COCH/2024[2017-18]Status: DisposedITAT Cochin29 Apr 2025AY 2017-18

Bench: SHRI INTURI RAMA RAO (Accountant Member), SHRI KESHAV DUBEY (Judicial Member)

For Appellant: Shri R. Krishnan, A.RFor Respondent: Smt. Leena Lal, Sr. D.R

Section 142(1)Section 143(3)Section 144Section 250Section 271Section 272A(1)(d)Section 274

271 (1)(d) should not be levied. 8. The ld. DR on the other hand supported the orders of the authorities below. 9. We have heard the rival submissions and perused the material available on record. It is an undisputed fact that the AO has passed the assessment order u/s