2021 (1) TMI 440

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....AHUL A. RESPONDENTS: SR GP K.P. HAREESH JUDGMENT Petitioner is a dealer registered under the Kerala Value Added Tax Act, 2003, which has been imposed with penalty order under the Income Tax Act. Being aggrieved by the penalty order, the petitioner has preferred appeals, Exhibits P2, P2(a) and P2(b) before the 2nd respondent appellate authority under the Income Tax Act. The petitioner has ....