2017 (10) TMI 107

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....DER Antony Dominic, J. 1. aThis review petition is filed by the assessee, who was the appellant in I.T.A. No.121 of 2014. The aforesaid appeal was filed impugning the order of the Income Tax Appellate Tribunal, Cochin Bench in I.T.A. No.460/ Coch/2013 whereby the Tribunal restored the order of the Assessing Officer levying penalty under Section 271D of the Income Tax Act. 2. In this revie....

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....s 20 cents or 0.20 acres. Therefore, the Tribunal cannot be faulted for its conclusion that the extent of the property is 0.20 Sq. Links. This being the factual situation, we are not persuaded to differ from the views taken by the Tribunal and in the judgment, relying on Annexure-A, a valuation report obtained subsequent to the judgment of this Court, now produced along with this review petition. ....