YENKEY ROLLER FLOUR MILLS,CALICUT vs. DCIT C-1(1), KOZHIKKODE
In the result, the appeal filed by the appellant stands allowed
ITA 522/COCH/2023[2006-2007]Status: DisposedITAT Cochin14 May 2025AY 2006-2007
Bench: Shri George George K., Vp & Shri Inturi Rama Rao, Am
For Appellant: Shri G. Surendranath Rao, CAFor Respondent: Smt. Leena Lal, Sr. D.R
Section 143(3)Section 147Section 148Section 149
bogus purchase of Rs. 25,70,735/-
4. Being aggrieved, an appeal was filed before the CIT(A) challenging the very validity of the reassessment proceedings on the ground that the assessment was sought to be reopened after expiry of a period of 4 years from the relevant assessment year without allegation of failure of the assessee to produce material
