MOHAMMED SHERIEF, vs. THE COMMISSIONER OF INCOME TAX,
ITA/6/2019HC Kerala02 Nov 2022
Bench: HONOURABLE MR.JUSTICE S.V.BHATTI,HONOURABLE MR.JUSTICE BASANT BALAJI
For Respondent: M/S VIVANTA BY TAJ MALABAR
Section 17ASection 4
73,810/- as
penalty under Section 17A of the Act. The dealer filed an appeal
before the Deputy Commissioner (Appeals), Ernakulam, and the
Appellate Authority allowed the appeal by Ext.P3 order dated
10.03.2017. The Department filed an appeal before the Kerala
Agricultural Income tax, and Sales Tax Appellate Tribunal,
Ernakulam and the Tribunal dismissed the appeal filed by the
Department
