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
unexplained investment u/s 69 without appreciating the fact that the appellant is engaged in growing and sale of herbal plants and that the income derived is agricultural income which shall not include total by virtue of section 10(1). He ought to have appreciated that this claim was made in the return filed on 31/12/2010; this position was found
