SRI.C.SHAJI,TRIVANDRUM vs. THE ITO, WARD-2(1), TRIVNDRUM
In the result, the appeal filed by the assessee is partly allowed for statistical purposes
ITA 505/COCH/2017[2013-14]Status: DisposedITAT Cochin20 Sept 2019AY 2013-14
Bench: Shri Chandra Poojari, Am & Shri George George K, Jm
For Appellant: Dr.Pradeep K.P., AdvocateFor Respondent: Smt.A.S.Bindhu, Sr.DR
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Sri.C.Shaji.
supported by valid documents. The disallowance of Rs.73,34,227/- and estimation of the said amount as taxable income is totally baseless and objectionable.
The appellate authority ought to have deleted this estimation.”
4. The facts of the case in brief are that the Assessing
Officer during the course of assessment proceedings specifically has taken out the purchases
