Search: penalty u/s 271

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Section 14810 Section 139(1)2 Section 142(1)2 Section 1472 Section 44A2 Penalty2 Addition to Income2 Undisclosed Income2 Condonation of Delay

AKM ERECTORS,ERNAKULAM vs. COMMISSIONER OF INCOME-TAX, KOCHI, KOCHI

In the result, the appeals filed by the assessee stand partly allowed

ITA 184/COCH/2025[2016-17]Status: DisposedITAT Cochin13 May 2025AY 2016-17

Bench: Shri George George K., Vp & Shri Inturi Rama Rao, Am

For Appellant: Smt. Parvathy Ammal, CAFor Respondent: Smt. Leena Lal, Sr. D.R

Section 139(1)Section 142(1)Section 147Section 148Section 44A

2. Brief facts of the case are that the appellant is a partnership firm engaged in the business of execution of contracts. The appellant firm had not filed return of income under the provisions of section 139(1) of the Income Tax Act, 1961 (the Act). The Commissioner of Income Tax, Cochi (hereinafter called "the AO") based on the information

AKM ERECTORS,ERNAKULAM vs. COMMISSIONER OF INCOME-TAX, KOCHI, KOCHI

AKM ERECTORS,ERNAKULAM vs. COMMISSIONER OF INCOME-TAX, KOCHI, KOCHI

AKM ERECTORS,ERNAKULAM vs. COMMISSIONER OF INCOME TAX, KOCHI, KOCHI