MR.THOMAS DANIEL,PATHANAMTHITTA vs. THE ITO, WARD-4, THIRUVALLA

In the result, the appeal of the assessee is dismissed

Bench: S/Shri Chandra Poojari, Am & George George K., Jm I.T.A. No.68/Coch/2018 Assessment Year : 2014-15

capital and he had invested, therefore the provisions of section 28 (v) is applicable. 6.3 The Ld. DR submitted that the argument put forth by the assessee that since the assessee is not “deemed to be an assessee in default" under the first proviso to sub.section (1) of Section 201, then the mischief of section

DCIT, ALAPPUZHA vs. M/S ACEELERATED FREEZE DRYING CO, LTD, ALAPPUZHA

In the result, the appeal of the Revenue is allowed and the appeal of the