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
40A(2)(b) reported in audit report and ITR
- High Ratio of refund of TDS
- Large other expenses claimed in the Profit and Loss
Account.
n) The Assessing officer after examining reasons for selecting the return for limited scrutiny based on the records and submissions made by the assessee accepted the return and completed the Limited scrutiny by order dated
