M/S SANTHIMADOM AYURNIKETHAN HEALTH RESORT & RESEARCH INSTITUTE TRUST,ERNAKULAM vs. ACIT CENTRAL CIRCLE-2, KOCHI
In the result, the assessee’s appeals are allowed for statistical purposes
ITA 916/COCH/2022[2005-06]Status: DisposedITAT Cochin02 May 2024AY 2005-06
Bench: Shri Sanjay Arora & Ms. Kavitha Rajagopal
For Appellant: Shri Mathew Joseph, CAFor Respondent: Smt. J.M. Jamuna Devi, Sr. DR
Section 153ASection 153CSection 234A
section 3 of the Taxation Laws (Continuation and Validation of Recovery Proceedings) Act, 1964 (11 of 1964).’ (emphasis, ours)
Whether the said provision, inapplicable in the instant case inasmuch as the notices of demand stand issued much prior to 01/10/2014, would save the same is to be seen.
The Hon’ble Court was, however, unanimous in that a set aside
