M/S. SUBSCRIBERS CHITS (P) LTD. vs. COMMISSIONER OF INCOME TAX
Appeals stand allowed accordingly
ITA/34/2016HC Kerala23 Mar 2021
Bench: HONOURABLE MR.JUSTICE S.V.BHATTI,HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS
Section 271CSection 273B
273B would not come to the rescue
of the assessee. In the light of the judgment of the
Hon'ble jurisdictional High Court, cited supra, we
hold that the CIT(A) is justified in confirming the
penalty imposed u/s 271C of the Act. It is ordered
accordingly.”
4.
Dr.K.P Pradeep relying on the Full Bench judgment of
this Court
