M.P. VEERACHANDRA CHETTIYAR,KADAVANTHARA vs. ITO,WARD-1(5), RANGE-1, NON CORPORATE WARD-1(50, KOCHI
In the result, the appeal filed by the assessee is allowed for statistical purposes
ITA 557/COCH/2024[2014-15]Status: DisposedITAT Cochin27 Jan 2025AY 2014-15
Bench: Shri Inturi Rama Rao & Shri Soundararajan K.Assessment Year : 2014-15
For Respondent: Smt. Divya Ravindran
Section 56(2)(vii)
person to submit returns on the basis of such self- assessment in Form GSTR-3B manually on electronic platform. The provision contained in Section 39(9) of the 2017 Act and Rule 61 of the Rules framed thereunder, as applicable at the relevant time, apply with full vigor
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