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Section 271E2

ABLE GROUP TRADING CONTRACTORS,MAVOOR vs. JCIT,RANGE-2, KOZHIKODE

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

ITA 818/COCH/2024[2014-15]Status: DisposedITAT Cochin14 May 2025AY 2014-15

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

For Appellant: Shri M. Ramkumar Menon, CAFor Respondent: Smt. Leena Lal, Sr. D.R

Section 143(3)Section 269TSection 271ESection 68

section 269T of the Act. Accordingly levied penalty of Rs. 5,00,000/- u/s. 271E of the Act vide order dated 26.09.2017 rejecting the explanation of the appellant that the said loan amount was repaid through journal entries, for failure of the assessee to substantiate the same. 3. Being aggrieved, an appeal was filed before