MOHAMMED KUTTY PUDUKKUDI,MALAPPURAM vs. ACIT,CENTRAL CIRCLE-2, KOZHIKODE
In the result, the appeal filed by the assessee stands allowed
ITA 774/COCH/2025[2013-14]Status: DisposedITAT Cochin19 Nov 2025AY 2013-14
Bench: Shri Inturi Rama Rao, Am & Shri Manu Kumar Giri, Jm Assessment Year: 2013-14 Mohammed Kutty Pudukkudi .......... Appellant 4/61, Pudukkudi House, Ponmundam P.O. (Via) Tirur 676106 [Pan: Afepp4646J] Vs. Acit, Central Circle-2, Kozhikode ......... Respondent Assessee By: Shri C.B.M. Warrier, Ca Revenue By: Shri Sanjit Kumar Das, Cit-Dr Date Of Hearing: 06.11.2025 Date Of Pronouncement: 19.11.2025
For Appellant: Shri C.B.M. Warrier, CAFor Respondent: Shri Sanjit Kumar Das, CIT-DR
Section 132Section 143(3)Section 153A
capital account and corresponding deposit in NRE accounts does not match.
Regarding addition of Rs. 19,22,500/- the CIT(A) merely confirmed the addition on the ground that PAN and address proof of Shri
Alikutty Moopan was not provided.
4. Being aggrieved, the appellant is in appeal before this Tribunal in the present appeal.
5. The learned counsel
