In the result, the appeals filed by the assessee are allowed for statistical purposes
Bench: Shri Chandra Poojari, Am & Shri George George K, Jm
184 2009-2010 Short term capital gains 4,14,300 2010-2011 Unexplained investment 3,10,000 ITA No.393-396/Coch/2019 4 Sri. B.Rajan. 6.1 The assessee has also raised the legal issue that the assessment order passed by the Assessing Officer u/s 143(3) r.w.s. 153C of the I.T.Act is barred by limitation. It was the contention of the learned