Search: penalty u/s 271

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Section 271(1)(c)7 Section 143(3)2

HIGH RANGE FOODS PRIVATE LIMITED,ERNAKULAM vs. DCIT CORPORATE CIR 1(1), KOCHI

In the result, the appeal by the assessee is allowed

ITA 490/COCH/2024[2014-15]Status: DisposedITAT Cochin27 May 2025AY 2014-15

Bench: Shri Inturi Rama Rao & Shri Sandeep Singh Karhailassessment Year : 2014-15 High Range Foods Private Dcit, Corporate Circle-1(1) Limited, Kochi 28/3030, Vs. Cheruparambath Road, Kadavanthra, Ernakulam-682020 Pan : Aaach6076L (Appellant) (Respondent) For Assessee : Shri P.M. Veeramani, Ca For Revenue : Smt. Leena Lal (Heard In Hybrid Bench) Date Of Hearing : 25-03-2025 Date Of Pronouncement : 27-05-2025

For Appellant: Shri P.M. Veeramani, CAFor Respondent: Smt. Leena Lal

Section 143(3)Section 250Section 271(1)(c)Section 36(1)(va)Section 4

271(1)(c) of the Act, for the AY. 2014-15. 2 2. The first issue that arises for our consideration pertains to the levy of penalty u/s.271(1)(c)of the Actin respect of the addition on account of deposits received from dealers in lieu of installing deep- freezers. 3. The brief facts of the case pertaining to this