SANTHIMADAM AGROFARM TRUST,KOCHI vs. THE ACIT CENTRAL CIRCLE 2, KOCHI
In the result, the appeals filed by the assessee are partly allowed for statistical purposes
ITA 223/COCH/2023[2008-09]Status: DisposedITAT Cochin06 Aug 2024AY 2008-09
Bench: Shri Chandra Poojari & Shri Soundararajan K.
For Appellant: Shri Mathew Joseph, CAFor Respondent: Shri Ilaiyaraja K.S., Sr. DR
Section 132Section 142(1)Section 153CSection 194CSection 234ASection 40Section 68Section 69
Section 234A can be levied upto the date of first assessment order only".
5. At the time of hearing the assessee filed a paper book comprising of written submission in respect of the grounds raised in the appeal as follows: -
“Ground No.1
Disallowance of Rs 4,41,080 u/s 40(a)(ia)- Addition without any incriminating materials unearthed in search
