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    <title>2025 (11) TMI 545 - ITAT COCHIN</title>
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    <description>ITAT Cochin dismissed the taxpayer&#039;s appeal against NFAC&#039;s order upholding penalty under section 271B, finding the appeal duplicative because the CIT(A) had already confirmed the penalty by order dated 09/08/2019. The Tribunal found no infirmity in NFAC&#039;s decision, rejected the taxpayer&#039;s natural justice and denial-of-hearing objections, and dismissed all grounds of appeal. The taxpayer&#039;s stay application was also dismissed.</description>
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    <pubDate>Fri, 22 Aug 2025 00:00:00 +0530</pubDate>
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      <title>2025 (11) TMI 545 - ITAT COCHIN</title>
      <link>https://www.taxtmi.com/caselaws?id=781077</link>
      <description>ITAT Cochin dismissed the taxpayer&#039;s appeal against NFAC&#039;s order upholding penalty under section 271B, finding the appeal duplicative because the CIT(A) had already confirmed the penalty by order dated 09/08/2019. The Tribunal found no infirmity in NFAC&#039;s decision, rejected the taxpayer&#039;s natural justice and denial-of-hearing objections, and dismissed all grounds of appeal. The taxpayer&#039;s stay application was also dismissed.</description>
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      <pubDate>Fri, 22 Aug 2025 00:00:00 +0530</pubDate>
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