MRS. THANKAMANI VARADARAJULU,KOTTAYAM vs. THE DCIT,CEN-CIRCLE-2, TRIVANDRUM

In the result, appeals of the assesses are allowed

Bench: S/Shri Chandra Poojari, Am & George George K., Jm

reassessment u/s 147 of the Income Tax Act 1961 for the AY 2012-13 from the Income Tax Authorities in Kottayam requiring submission of income tax return of that year. In relation to that, I had to collect documents relating to past years (Especially Bank Statements). Obtaining bank statements from bank at a time when they were 11 I.T.A. Nos.374-380/Coch/2019

SMT. AMINA ANVAR,KOLLAM vs. THE DCIT, CIRCLE 1, ALAPPUZHA, ALAPPUZHA

In the result, the appeal filed by the assessee is allowed

Bench: Shri George George K. & Ms. Padmavathy S.Amina Anvar Vs Dcit,Circle -1 Alappuzha City Opticals, Pipson Complex Pada South, Karunagappally Kollam Kerala-690 518 Pan – Agmpa5574B (Appellant) (Respondent) Assessee By: Sri. Rajakannan, Advocate Revenue By: Smt. J.M. Jamuna Devi, Sr. Ar Date Of Hearing: 02.03.2023 Date Of Pronouncement: 09.03.2023 O R D E R Per: George George K., J.M. This Appeal At The Instance Of The Assessee Is Directed Against The Order Of The Cit(A)/Nfac, Delhi Dated 30.06.2022 Passed Under Section 250 Of The Income Tax Act, 1961 (The Act). The Relevant Assessment Year Is 2016-17. 2. The Solitary Issue That Arises For Our Consideration Is Whether The Ld.Cit(A) Is Justified In Confirming The Imposition Of Penalty U/S. 271(1)(C) Of The I.T.Act Amounting To Rs. 38,669/-.