SARASWATHIBHAVAN KESAVA PILLAI JYOTHI,TRIVANDRUM vs. ITO WARD 2(1) , TRIVANDRUM

Learned Departmental Representative vehemently argues during the course of hearing that the Assessing Officer has -971/Coch/2022. Sri.Saraswathibhavan Kesava Pillai Jyothi. framed both the impugned assessments assessing actual salary received as well as interest income derived in the relevant previous years, but not declared for the purpose of assessment, respectively. She further submits that the Assessing Officer had rightly framed section 144 “Best judgment” u/s. 144 on account of assessee’s non-cooperation. We notice in the factual backdrop of the case that the assessee had not only filed its detailed evidence before the CIT(A) but also placed the same before us in both these case files. That being the case, we deem it appropriate in the larger interest of justice to restore the assessee’s instant twin appeals raising identical submissions back to the CIT(A) for afresh appropriate decision as per law after allowing three effective opportunities at the taxpayer’s risk and responsibility only.

These assessee’s twin appeals and 972/Coch/2022 are allowed for statistical purposes. A copy of this common order be placed in the respective files.