KODIYIL MUHAMMED MADANI PARTNER, ABC SALES CORPORATION,TALIPARAMBA vs. ACIT, CENTRAL CIRCLE-1, KOZHIKODE
In the result, appeal of the assessee is hereby dismissed
ITA 837/COCH/2024[2020-21]Status: DisposedITAT Cochin20 Dec 2024AY 2020-21
Bench: Shri Waseem Ahmed & Shri Soundararajan K
Section 250
under section 153A/153C is that specified under Section 153B(i)(a) and not_the time limit specified in section 132(9A) read with Section 132(8) and (9). In this view of the matter all the assessments completed in the instant case under section 153C is barred by limitation specified