M/S Santhimadom Ayurnikethan Health Resort & Research Institute Trust, Kochi vs. ACIT Central Circle -2, Kochi
In the result, the assessee’s appeals are allowed for statistical purposes
ITA 919/COCH/2022[2009-10]Status: DisposedITAT Cochin02 May 2024AY 2009-10
Bench: Shri Sanjay Arora & Ms. Kavitha Rajagopal
For Appellant: Shri Mathew Joseph, CAFor Respondent: Smt. J.M. Jamuna Devi, Sr. DR
Section 153ASection 153CSection 234A
…nihilation of the assessment, and the consequent demand, on a complete set aside, as obtains in the instant case. Reference, next, may be made to another larger bench decision by the Apex Court in Kunwar Trivikram Narain Singh v. State of Uttar Pradesh [1965] 57 ITR 17 (SC). In the facts of the case, an ITA Nos.916 to 919/Coch/2022 (AYs. 2005-06 & 2007-08 to 2009-10) Santhimadom Ayurnikethan Health Resort & Research Institute Trust v. Asst. CIT assessment, quashed in appellate proceedings for want of jurisdiction, was restored, directing the assessing authority to assess in accordance with law, on a review of the…