M/S.KERALA STATE WAREHOUSING CORPN,ERNAKULAM vs. THE ACIT, KOCHI
In the result, the appeal filed by the assessee is partly allowed for statistical purposes
ITA 389/COCH/2020[2015-16]Status: DisposedITAT Cochin01 Aug 2022AY 2015-16
Bench: Shri George George K. & Shri Laxmi Prasad Sahum/S. Kerala State Warehousing Vs Acit, Corporate Circle 1(2) Corporation Is Press Road Kochi 682018 Pb No. 1727, Warehousing Corporation Road Ernakulam 682016 Pan – Aabck1583G (Appellant) (Respondent) Assessee By: Shri K. Gopi, Ca Revenue By: Shri Shantam Bose, Cit Dr
For Appellant: Shri K. Gopi, CAFor Respondent: Shri Shantam Bose, CIT DR
Section 143Section 143(3)Section 263Section 42
24)(x) of the IT Act, relying on the decision of the Jurisdictional High Court of Kerala in the appellant's own case. (Copy of the order enclosed -
Annexure 3). In the said order, the H'ble Kerala High Court, relying on the order of the Supreme Court in the case of CIT v.
Vinay Cements