SHRI.PRAKASH R. NAIR,KOLLAM vs. DCIT, KOLLAM
In the result, the assessee’s appeal is partly allowed for statistical purposes
ITA 141/COCH/2021[2000-2001]Status: DisposedITAT Cochin17 Jan 2024AY 2000-2001
Bench: Shri Sanjay Arora & Shri Manomohan Dasprakash R. Nair Dy.Cit, Central Circle Prop. Dhanya Foods Kollam Kochuppilammoodu Vs. Kollam 691001 [Pan:Abfpn4424P] (Appellant) (Respondent)
For Appellant: Shri R. Vijayaraghavan, AdvocateFor Respondent: Smt. J.M. Jamuna Devi, Sr. D.R
Section 143(1)Section 148(1)Section 271(1)(c)Section 274Section 80Section 801A(9)Section 80HSection 80I
section 271(1)(c), i.e.,
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Prakash R. Nair v. Dy.CIT, Central Circle concealment of particulars of income or furnishing inaccurate particulars of income, under which the impugned penalty stands levied u/s. 271(1)(c) r/w Explanation 1
thereto, adverting to the copy of the said notice (PB pg. 3). Reliance for the purpose was placed by him principally
