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

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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

E R Per CHANDRA POOJARI, AM: This appeal filed by the assessee is directed against the order of the CIT(A), Kottayam dated 26/12/2017 and pertain to the assessment year 2008-09. 2. There was a delay of 71 days in filing the appeal before the Tribunal. The Ld. AR has filed condonation petition accompanied by an affidavit stating that

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

E R PER KESHAV DUBEY, JUDICIAL MEMBER: This appeal at the instance of the assessee is directed against the order of ld. CIT(A)/NFAC dated 28.05.2024 vide DIN & Order No.ITBA/NFAC/S/250/2024-25/1065197896(1) for the AY 2017- 18 passed u/s 250 of the Income Tax Act, 1961 (in short “The Act”). 2. The assessee has raised the following grounds of appeal