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
section 40A(3) of the Act. The Assessing Officer is fully justified in making the addition as Rule 6DD is not applicable to the case of the appellant. Appeal on this ground in view of the above, again stands dismissed.”
13. Aggrieved by the order of the CIT(A), the assessee is in appeal before us. The learned Counsel