PALLATHUKADAVIL IBRAHIMKUTTY ABDUL KABEER,ERNAKULAM vs. THE PCIT KOCHI-1, KOCHI

In the result, the assessee’s appeal is partly allowed on the above terms, and his SA dismissed

Bench: Shri Sanjay Arora, Accountantmemberand Ms. Kavitha Rajagopal, Judicialmember & Sa No. 78/Coch/2023 (Assessment Year: 2018-19) Pallathukadavil Ibrahimkutty Principal Cit – 1 Abdul Kabeer C.R. Building, I.S. Press Road 71, Pallathukadavil Vs. Kochi 682018 Kanjoor P.O., Ernakulam 682575 [Pan: Aaopi0584P] (Appellant) (Respondent)

revision of his assessment under section 143(3) read with sections 143(3A) and 143(3B) of the Income Tax Act, 1961 (the Act) dated 15.03.2021 for Assessment Year (AY) 2018-19 by the Principal Commissioner of Income Tax (Appeals) (Pr.CIT) vide his order u/s. 263 of the Act dated 29.03.2023. The assessee has also filed a Stay Petition