M/S.SAHYADRI AGENCIES LTD,KANDNASSERY, THRISSUR vs. THE ITO, WD-1(3), THRISSUR
In the result, the appeal filed by the assessee is dismissed
ITA 439/COCH/2019[2014-15]Status: DisposedITAT Cochin05 Nov 2019AY 2014-15
Bench: Shri Chandra Poojari, Am & Shri George George K, Jm
For Appellant: Sri.Bomi Daruwala, AdvocateFor Respondent: Smt.A.S.Bindhu, Sr.DR
Section 143(1)Section 143(3)Section 14ASection 263Section 56(2)(viib)Section 68
penalty u/s 271(1)(b) r.w.s. 274 of the I.T.Act.” Due to assessee’s non-cooperation during the assessment proceedings, the Assessing Officer did not have occasion to verify the details regarding the applicability of provisions of section 56(2)(viib