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

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Key Topics

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

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