BENEESH KUMAR,KOCHI vs. ITO, NON CORP WARD 1(1), KOCHI
In the result, appeal filed by the assessee stands partly allowed
ITA 1161/COCH/2024[2013-14]Status: DisposedITAT Cochin29 Apr 2025AY 2013-14
Bench: Shri Inturi Rama Rao, Am & Shri Soundararajan K., Jm Assessment Year: 2013-14 Beneesh Kumar .......... Appellant Madathuparambu House, Thattzham Road Vaduthala, Kochi 682023 [Pan: Agipb7548Q] Vs. The Income Tax Officer .......... Respondent Non-Corporate Ward, Kochi Appellant By: Shri Ramesh Cherian, Advocate Respondent By: Shri Omanakutan, Sr. D.R. Date Of Hearing: 19.03.2025 Date Of Pronouncement: 29.04.2025
For Appellant: Shri Ramesh Cherian, AdvocateFor Respondent: Shri Omanakutan, Sr. D.R
Section 143(3)Section 250Section 282(1)Section 54Section 54F
150/-. Against the said return of income, the assessment was completed by the Income Tax Officer, Ward-1(1), NC, Kochi
(hereinafter called "the AO") vide order dated 25.02.2016 passed u/s. 143(3) of the Income Tax Act, 1961 (the Act). While doing so, the AO disallowed the claim for deduction u/s. 54 of the Act.
3. The factual background
