DY.CIT, CIRCLE 1(1) & TPS, THRISSUR, THRISSUR vs. ARUN MAJEED, THRISSUR
In the result, the appeal filed by the Revenue stands allowed
ITA 388/COCH/2025[2013-14]Status: DisposedITAT Cochin31 Jul 2025AY 2013-14
Bench: Shri Inturi Rama Rao, Am & Shri Sonjoy Sarma, Jm Assessment Year: 2013-14 Dy. Cit, Circle 1(1) & Tps, Thrissur .......... Appellant [Pan: Adopa9351R] Vs. Arun Majeed .......... Respondent Palak Velyannur Temple Road Veliyannur, Thrissur 680021 Appellant By: Smt. Leena Lal, Sr. D.R. Respondent By: ------- None ------- Date Of Hearing: 05.06.2025 Date Of Pronouncement: 31.07.2025
For Appellant: Smt. Leena Lal, Sr. D.RFor Respondent: ------- None -------
Section 132Section 143(3)Section 153ASection 271(1)(c)Section 271(1)(i)Section 274
section 271(1)(c) of the Act. She further submits that in the assessment order, the AO had clearly recorded that penalty proceedings u/s.
271(1)(c) are initiated for concealment of particulars of income.
8. We have heard the rival contentions and perused the material available on record. The issue that arise for our determination is whether
