ROSE GEORGE KOLLANUR,THRISSUR vs. ITO WARD 2(2), THRISSUR, THRISSUR
In the result, the appeal by the assessee is allowed
ITA 610/COCH/2022[2014-2015]Status: DisposedITAT Cochin19 Dec 2022AY 2014-2015
Bench: Shri N. V. Vasudevan & Ms. Padmavathy Sassessment Year : 2014-15
For Appellant: Shri V Ramnath, CAFor Respondent: Smt. J M Jamuna Devi, Sr. AR
Section 139(1)Section 143(3)Section 54Section 54F
139(1). Accordingly, the AO made an addition of Rs.74,86,271 while completing the assessment u/s. 143(3). Aggrieved, the assessee filed the appeal before the CIT(A), who upheld the order of the AO. Aggrieved, the assessee is in appeal before the Tribunal.
3. The ld. AR submitted that the assessee has claimed the deduction u/s. 54F based
