Sri.T.Abdul Majeed Proprietor, Cochin vs. The DCIT, Ernakulam
In the result, the appeals filed by the assessee are partly allowed, as indicated above
ITA 74/COCH/2017[1998-99]Status: DisposedITAT Cochin14 Dec 2018AY 1998-99
Bench: Shri Chandra Poojari, Am & Shri George George K, Jm
For Appellant: Sri. C.B.M.Warrier, CAFor Respondent: Smt.A.S.Bindhu, Sr.DR
Section 143Section 153Section 250Section 254Section 263Section 264
…endent decision. The AO should also consider the following decisions relied on by the ld.counsel in the light of evidence before him. (i) CIT v. Abdul Gani Gurdeji 213 ITR 798 (Raj) (ii) CIT v. Prof.P.G.A.Nath 234 ITR 854 (Del) (iii) General Exporters v. CIT 234 ITR 860 (Mad) ITA Nos.70-74/Coch/2017 3 Sri.T Abdul Majeed, Prop.Fair Pharma. We accordingly, set aside the order of the CIT(Appeals) on this issue.” 4. The Assessing Officer gave effect to the ITAT’s orders for assessment years 1994-95 to 1998-99 vide orders dated 01.03.2010. The assessee had contended that fresh order of assessment pursuant to ITAT’s…