VALSAN CHIYYABATH,THRISSUR vs. DCIT CIRCLE 1(1)& TPS, THRISSUR
In the result, the appeals filed by the assessee stand dismissed
ITA 28/COCH/2025[2013-14]Status: DisposedITAT Cochin29 May 2025AY 2013-14
Bench: Shri Inturi Rama Rao, Am & Shri Prakash Chand Yadav., Jm
For Appellant: ------- None -------For Respondent: Smt. Leena Lal, Sr. D.R
Section 139Section 139(1)Section 147Section 148Section 271(1)Section 271(1)(c)Section 273
147 r.w.s. 144B of the Act accepting the returned income. The AO initiated proceedings u/s. 271(1)(c) of the Act by holding that the assessee is guilty of concealing income. Accordingly, a show cause notice was issued to the appellant u/s. 273 r.w.s. 271(1)(c) of the Act. In response to the show notice the appellant submits that
