Bench: Shri Sanjay Arora, Am & Shri Manomohan Das, Jm
section 143(3) of the Income-tax Act, 1961 (‘the Act’) dated 23.12.2010 for assessment year (AY) 2008-2009; the first appellate authority, being the Commissioner of Income-tax (Appeals)-2, Kochi [`CIT(A)’ for short], having allowed part relief to the assessee vide his order dated 14.5.2012. ITA Nos.226/C/2012 & 27/C/2023 (AY 2008-2009) Time Ads & Publicity v. Asst