2023 (11) TMI 542

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....he Petitioners : By Advs. Harisankar V. Menon, Meera V. Menon; R. Sreejith, K. Krishna; Parvathy Menon For The Respondents : By Adv Christopher Abraham, Income Tax Department JUDGMENT Heard Ms K Krishna learned Counsel for the petitioner and Mr Christopher Abraham learned Stading Counsel for the Income Tax Department. 2. The present writ petition under Article 226 of the Constitution o....

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.... of the late fee of Rs. 567/- was levied on the petitioner. The petitioner challenged the said order before the Commissioner of Income Tax (Appeals), which affirmed the order passed by the Assessing Authority. 3.1 Thereafter, the petitioner approached the Income Tax Appellate Tribunal (for short, 'the Tribunal') by filing I.T.A. No. 98/Coch/2022. The Tribunal noted that computer generated Form ....

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....Assessing Officer was rejected by the Tribunal. The Tribunal found that the return for the second quarter of the Financial Year 2017- 18 was filed on time, however, it was in the incorrect Form, and the said Form was revised. Therefore, it cannot be said that the petitioner did not file the return on time and that there was no question of levying any late fee. She also submits that when the petiti....