GEORGE KOCHUPARAMBIL, PROP. UNITED GRANITES & METALS,THODUPUZHA vs. CENTRAL CIRCLE, KOCHI, KOCHI
In the result, the appeal filed by the assessee is dismissed
ITA 190/COCH/2021[2017-18]Status: DisposedITAT Cochin30 Mar 2023AY 2017-18
Bench: Smt. Beena Pillai, Juduicial Member & Ms. Padmavathy Sshri George Kochuparambil Kochuparambil House Dcit/Acit, Central Vazhithala P.O. Vs. Circle Thodupuzha Kochi Idukki 685583 Pan – Afjpk9650E Appellant Respondent Appellant By: Shri Mathew Joseph, Ca Respondent By: Shri M. Jarasekhar, Cit-Dr Date Of Hearing: 10.01.2023 Date Of Pronouncement: 30.03.2023
For Appellant: Shri Mathew Joseph, CAFor Respondent: Shri M. Jarasekhar, CIT-DR
Section 135Section 143(2)Section 143(3)Section 263Section 37Section 37(1)
135 of the Companies Act, 2013
and, therefore, the Explanation - 2 below section 37(1) has no application in this case and, as such is allowable under section 37(1) of the I. T Act, 1961.”
2. The brief facts of the case are that the assessee is an individual and filed his original return of income on 25.01.2018
declaring
