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2 results for “penalty u/s 271”+ Section 272A(1)(d)clear

Sorted by relevance

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Key Topics

Section 271B5Section 143(3)5Section 142(1)5Section 44A4Section 272A(1)(d)4Section 1442Penalty2

M/S.JEENA HOTEL & UDAYA BAR,ALAPPUZHA vs. THE ACIT, CIRCLE-1,, ALAPPUZHA

In the result, the appeal of the assessee is allowed

ITA 265/COCH/2018[2008-09]Status: DisposedITAT Cochin01 Aug 2019AY 2008-09

Bench: S/Shri Chandra Poojari, Am & George George K., Jm

Section 271BSection 44A

271-1, section 271J, clause (c) or clause (d) of sub-section (1) or sub-section (2) of section 272A, sub-section (1) of section 272AA or section 272B or sub-section (1) or sub-section (1A) of section 272BB or sub-section (1) of section 272BBB or clause (b) of sub-section (1) or clause (b) or clause

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: Disposed
ITAT Cochin
29 Apr 2025
AY 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