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15 results for “penalty u/s 271”+ Section 27clear

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Key Topics

Section 273B4Section 271C2

ORUMANAYUR SERVICE CO-OPERATIVE BANK LIMITED vs. THE INCOME TAX OFFICER

ITA/302/2019HC Kerala19 Feb 2020

Bench: HONOURABLE MR.JUSTICE C.K.ABDUL REHIM,HONOURABLE MR. JUSTICE AMIT RAWAL

27-10-2017 OF AGRL.I.T.ADDITIONAL .BENCH,ERNAKULAM APPELLANT/S: ELAVALLY SERVICE CO-OPERATIVE BANK LIMITED, NO.F-1456, REPRESENTED BY ITS SECRETARY, ELAVALLY P.O., MATTAM, THRISSUR DISTRICT- 680602. BY ADVS. SRI.C.A.JOJO SMT.SWATHY S. RESPONDENT/S: 1 THE INCOME TAX OFFICER (I AND CI), AAYAKAR BHAVAN, SAKTHAN THAMPURAN NAGAR, THRISSUR- 680001. 2 THE JOINT DIRECTOR OF INCOME TAX (INTELLIGENCE) KOCHI, KANDAMKULATHY TOWERS, M.G.ROAD, KOCHI

CHERANALLUR SERVICE CO-OPERATIVE BANK LIMITED NO.62 vs. THE INCOME TAX OFFICER (I AND C),

ITA/305/2019HC Kerala19 Feb 2020

Bench: HONOURABLE MR.JUSTICE C.K.ABDUL REHIM,HONOURABLE MR. JUSTICE AMIT RAWAL

27-10-2017 OF AGRL.I.T.ADDITIONAL .BENCH,ERNAKULAM APPELLANT/S: ELAVALLY SERVICE CO-OPERATIVE BANK LIMITED, NO.F-1456, REPRESENTED BY ITS SECRETARY, ELAVALLY P.O., MATTAM, THRISSUR DISTRICT- 680602. BY ADVS. SRI.C.A.JOJO SMT.SWATHY S. RESPONDENT/S: 1 THE INCOME TAX OFFICER (I AND CI), AAYAKAR BHAVAN, SAKTHAN THAMPURAN NAGAR, THRISSUR- 680001. 2 THE JOINT DIRECTOR OF INCOME TAX (INTELLIGENCE) KOCHI, KANDAMKULATHY TOWERS, M.G.ROAD, KOCHI

ELAVALLY SERVICE CO-OPERATIVE BANK LIMITED, vs. THE INCOME TAX OFFICER (I AND CI),

ITA/290/2019HC Kerala19 Feb 2020

Bench: HONOURABLE MR.JUSTICE C.K.ABDUL REHIM,HONOURABLE MR. JUSTICE AMIT RAWAL

27-10-2017 OF AGRL.I.T.ADDITIONAL .BENCH,ERNAKULAM APPELLANT/S: ELAVALLY SERVICE CO-OPERATIVE BANK LIMITED, NO.F-1456, REPRESENTED BY ITS SECRETARY, ELAVALLY P.O., MATTAM, THRISSUR DISTRICT- 680602. BY ADVS. SRI.C.A.JOJO SMT.SWATHY S. RESPONDENT/S: 1 THE INCOME TAX OFFICER (I AND CI), AAYAKAR BHAVAN, SAKTHAN THAMPURAN NAGAR, THRISSUR- 680001. 2 THE JOINT DIRECTOR OF INCOME TAX (INTELLIGENCE) KOCHI, KANDAMKULATHY TOWERS, M.G.ROAD, KOCHI

UDUMBANNOOR SERVICE CO-OPERATIVE BANK LIMITED, vs. THE INCOME TAX OFFICER (I AND CI),

ITA/300/2019HC Kerala19 Feb 2020

Bench: HONOURABLE MR.JUSTICE C.K.ABDUL REHIM,HONOURABLE MR. JUSTICE AMIT RAWAL

27-10-2017 OF AGRL.I.T.ADDITIONAL .BENCH,ERNAKULAM APPELLANT/S: ELAVALLY SERVICE CO-OPERATIVE BANK LIMITED, NO.F-1456, REPRESENTED BY ITS SECRETARY, ELAVALLY P.O., MATTAM, THRISSUR DISTRICT- 680602. BY ADVS. SRI.C.A.JOJO SMT.SWATHY S. RESPONDENT/S: 1 THE INCOME TAX OFFICER (I AND CI), AAYAKAR BHAVAN, SAKTHAN THAMPURAN NAGAR, THRISSUR- 680001. 2 THE JOINT DIRECTOR OF INCOME TAX (INTELLIGENCE) KOCHI, KANDAMKULATHY TOWERS, M.G.ROAD, KOCHI

KAVALANGAD SERVICE CO-OPERATIVE BANK LIMITED, vs. THE INCOME TAX OFFICER (I AND C),

ITA/292/2019HC Kerala19 Feb 2020

Bench: HONOURABLE MR.JUSTICE C.K.ABDUL REHIM,HONOURABLE MR. JUSTICE AMIT RAWAL

27-10-2017 OF AGRL.I.T.ADDITIONAL .BENCH,ERNAKULAM APPELLANT/S: ELAVALLY SERVICE CO-OPERATIVE BANK LIMITED, NO.F-1456, REPRESENTED BY ITS SECRETARY, ELAVALLY P.O., MATTAM, THRISSUR DISTRICT- 680602. BY ADVS. SRI.C.A.JOJO SMT.SWATHY S. RESPONDENT/S: 1 THE INCOME TAX OFFICER (I AND CI), AAYAKAR BHAVAN, SAKTHAN THAMPURAN NAGAR, THRISSUR- 680001. 2 THE JOINT DIRECTOR OF INCOME TAX (INTELLIGENCE) KOCHI, KANDAMKULATHY TOWERS, M.G.ROAD, KOCHI

MUVATTUPUZHA SERVICE CO-OPERATIVE BANK LIMITED vs. THE INCOME TAX OFFICER ( I AND C),

ITA/306/2019HC Kerala19 Feb 2020

Bench: HONOURABLE MR.JUSTICE C.K.ABDUL REHIM,HONOURABLE MR. JUSTICE AMIT RAWAL

27-10-2017 OF AGRL.I.T.ADDITIONAL .BENCH,ERNAKULAM APPELLANT/S: ELAVALLY SERVICE CO-OPERATIVE BANK LIMITED, NO.F-1456, REPRESENTED BY ITS SECRETARY, ELAVALLY P.O., MATTAM, THRISSUR DISTRICT- 680602. BY ADVS. SRI.C.A.JOJO SMT.SWATHY S. RESPONDENT/S: 1 THE INCOME TAX OFFICER (I AND CI), AAYAKAR BHAVAN, SAKTHAN THAMPURAN NAGAR, THRISSUR- 680001. 2 THE JOINT DIRECTOR OF INCOME TAX (INTELLIGENCE) KOCHI, KANDAMKULATHY TOWERS, M.G.ROAD, KOCHI

THODUPUZHA TOWN SERVICE CO-OPERATIVE BANK LTD. vs. THE INCOME TAX OFFICER (I AND C),

ITA/311/2019HC Kerala19 Feb 2020

Bench: HONOURABLE MR.JUSTICE C.K.ABDUL REHIM,HONOURABLE MR. JUSTICE AMIT RAWAL

27-10-2017 OF AGRL.I.T.ADDITIONAL .BENCH,ERNAKULAM APPELLANT/S: ELAVALLY SERVICE CO-OPERATIVE BANK LIMITED, NO.F-1456, REPRESENTED BY ITS SECRETARY, ELAVALLY P.O., MATTAM, THRISSUR DISTRICT- 680602. BY ADVS. SRI.C.A.JOJO SMT.SWATHY S. RESPONDENT/S: 1 THE INCOME TAX OFFICER (I AND CI), AAYAKAR BHAVAN, SAKTHAN THAMPURAN NAGAR, THRISSUR- 680001. 2 THE JOINT DIRECTOR OF INCOME TAX (INTELLIGENCE) KOCHI, KANDAMKULATHY TOWERS, M.G.ROAD, KOCHI

MANAKKAD SERVICE CO-OPERATIVE BANK LIMITED vs. THE INCOME TAX OFFICER

ITA/271/2019HC Kerala19 Feb 2020

Bench: HONOURABLE MR.JUSTICE C.K.ABDUL REHIM,HONOURABLE MR. JUSTICE AMIT RAWAL

27-10-2017 OF AGRL.I.T.ADDITIONAL .BENCH,ERNAKULAM APPELLANT/S: ELAVALLY SERVICE CO-OPERATIVE BANK LIMITED, NO.F-1456, REPRESENTED BY ITS SECRETARY, ELAVALLY P.O., MATTAM, THRISSUR DISTRICT- 680602. BY ADVS. SRI.C.A.JOJO SMT.SWATHY S. RESPONDENT/S: 1 THE INCOME TAX OFFICER (I AND CI), AAYAKAR BHAVAN, SAKTHAN THAMPURAN NAGAR, THRISSUR- 680001. 2 THE JOINT DIRECTOR OF INCOME TAX (INTELLIGENCE) KOCHI, KANDAMKULATHY TOWERS, M.G.ROAD, KOCHI

NEENDOOR SERVICE CO-OPERATIVE BANK LIMITED vs. THE INCOME TAX OFFICER (INTELLIGENCE)

ITA/276/2019HC Kerala19 Feb 2020

Bench: HONOURABLE MR.JUSTICE C.K.ABDUL REHIM,HONOURABLE MR. JUSTICE AMIT RAWAL

27-10-2017 OF AGRL.I.T.ADDITIONAL .BENCH,ERNAKULAM APPELLANT/S: ELAVALLY SERVICE CO-OPERATIVE BANK LIMITED, NO.F-1456, REPRESENTED BY ITS SECRETARY, ELAVALLY P.O., MATTAM, THRISSUR DISTRICT- 680602. BY ADVS. SRI.C.A.JOJO SMT.SWATHY S. RESPONDENT/S: 1 THE INCOME TAX OFFICER (I AND CI), AAYAKAR BHAVAN, SAKTHAN THAMPURAN NAGAR, THRISSUR- 680001. 2 THE JOINT DIRECTOR OF INCOME TAX (INTELLIGENCE) KOCHI, KANDAMKULATHY TOWERS, M.G.ROAD, KOCHI

PALAKKUZHA SERVICE CO-OPERATIVE BANK LIMITED vs. THE INCOME TAX OFFICER

ITA/294/2019HC Kerala19 Feb 2020

Bench: HONOURABLE MR.JUSTICE C.K.ABDUL REHIM,HONOURABLE MR. JUSTICE AMIT RAWAL

27-10-2017 OF AGRL.I.T.ADDITIONAL .BENCH,ERNAKULAM APPELLANT/S: ELAVALLY SERVICE CO-OPERATIVE BANK LIMITED, NO.F-1456, REPRESENTED BY ITS SECRETARY, ELAVALLY P.O., MATTAM, THRISSUR DISTRICT- 680602. BY ADVS. SRI.C.A.JOJO SMT.SWATHY S. RESPONDENT/S: 1 THE INCOME TAX OFFICER (I AND CI), AAYAKAR BHAVAN, SAKTHAN THAMPURAN NAGAR, THRISSUR- 680001. 2 THE JOINT DIRECTOR OF INCOME TAX (INTELLIGENCE) KOCHI, KANDAMKULATHY TOWERS, M.G.ROAD, KOCHI

KUNNUKARA SERVICE CO-OPERATIVE BANK LIMITED vs. THE INCOME TAX OFFICER (I AND C),

ITA/307/2019HC Kerala19 Feb 2020

Bench: HONOURABLE MR.JUSTICE C.K.ABDUL REHIM,HONOURABLE MR. JUSTICE AMIT RAWAL

27-10-2017 OF AGRL.I.T.ADDITIONAL .BENCH,ERNAKULAM APPELLANT/S: ELAVALLY SERVICE CO-OPERATIVE BANK LIMITED, NO.F-1456, REPRESENTED BY ITS SECRETARY, ELAVALLY P.O., MATTAM, THRISSUR DISTRICT- 680602. BY ADVS. SRI.C.A.JOJO SMT.SWATHY S. RESPONDENT/S: 1 THE INCOME TAX OFFICER (I AND CI), AAYAKAR BHAVAN, SAKTHAN THAMPURAN NAGAR, THRISSUR- 680001. 2 THE JOINT DIRECTOR OF INCOME TAX (INTELLIGENCE) KOCHI, KANDAMKULATHY TOWERS, M.G.ROAD, KOCHI

THRIKKAKARA SERVICE CO-OPERATIVE BANK LIMITED vs. THE INCOME TAX OFFICER (I AND CI)

ITA/296/2019HC Kerala19 Feb 2020

Bench: HONOURABLE MR.JUSTICE C.K.ABDUL REHIM,HONOURABLE MR. JUSTICE AMIT RAWAL

27-10-2017 OF AGRL.I.T.ADDITIONAL .BENCH,ERNAKULAM APPELLANT/S: ELAVALLY SERVICE CO-OPERATIVE BANK LIMITED, NO.F-1456, REPRESENTED BY ITS SECRETARY, ELAVALLY P.O., MATTAM, THRISSUR DISTRICT- 680602. BY ADVS. SRI.C.A.JOJO SMT.SWATHY S. RESPONDENT/S: 1 THE INCOME TAX OFFICER (I AND CI), AAYAKAR BHAVAN, SAKTHAN THAMPURAN NAGAR, THRISSUR- 680001. 2 THE JOINT DIRECTOR OF INCOME TAX (INTELLIGENCE) KOCHI, KANDAMKULATHY TOWERS, M.G.ROAD, KOCHI

KANMANAM SERVICE CO-OPERATIVE BANK LIMITED vs. THE INCOME TAX OFFICER (INTELLIGENCE)

ITA/265/2019HC Kerala19 Feb 2020

Bench: HONOURABLE MR.JUSTICE C.K.ABDUL REHIM,HONOURABLE MR. JUSTICE AMIT RAWAL

27-10-2017 OF AGRL.I.T.ADDITIONAL .BENCH,ERNAKULAM APPELLANT/S: ELAVALLY SERVICE CO-OPERATIVE BANK LIMITED, NO.F-1456, REPRESENTED BY ITS SECRETARY, ELAVALLY P.O., MATTAM, THRISSUR DISTRICT- 680602. BY ADVS. SRI.C.A.JOJO SMT.SWATHY S. RESPONDENT/S: 1 THE INCOME TAX OFFICER (I AND CI), AAYAKAR BHAVAN, SAKTHAN THAMPURAN NAGAR, THRISSUR- 680001. 2 THE JOINT DIRECTOR OF INCOME TAX (INTELLIGENCE) KOCHI, KANDAMKULATHY TOWERS, M.G.ROAD, KOCHI

UZHUVA SERVICE CO-OPERATIVE BANK LIMITED vs. THE INCOME TAX OFFICER (INTELLIGENCE)

ITA/270/2019HC Kerala19 Feb 2020

Bench: HONOURABLE MR.JUSTICE C.K.ABDUL REHIM,HONOURABLE MR. JUSTICE AMIT RAWAL

27-10-2017 OF AGRL.I.T.ADDITIONAL .BENCH,ERNAKULAM APPELLANT/S: ELAVALLY SERVICE CO-OPERATIVE BANK LIMITED, NO.F-1456, REPRESENTED BY ITS SECRETARY, ELAVALLY P.O., MATTAM, THRISSUR DISTRICT- 680602. BY ADVS. SRI.C.A.JOJO SMT.SWATHY S. RESPONDENT/S: 1 THE INCOME TAX OFFICER (I AND CI), AAYAKAR BHAVAN, SAKTHAN THAMPURAN NAGAR, THRISSUR- 680001. 2 THE JOINT DIRECTOR OF INCOME TAX (INTELLIGENCE) KOCHI, KANDAMKULATHY TOWERS, M.G.ROAD, KOCHI

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

u/s 271C of the Act. It is ordered accordingly.” 4. Dr.K.P Pradeep relying on the Full Bench judgment of this Court in Lakshadweep Development Corporation Ltd v. Additional Commissioner of Income tax (TDS)1 argues that the questions framed in the instant tax appeals are no more res integra and are covered in favour of the appellant/assessee. To bring home