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
ITA 428/COCH/2023[2018-19]Status: DisposedITAT Cochin30 Apr 2024AY 2018-19
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)
For Appellant: Shri Padmanathan K.V., AdvocateFor Respondent: Shri Sanjit Kumar Das, CIT-DR
Section 143(3)Section 263Section 263(1)Section 54B
263(1) with reference to any inquiry or verification by the AO.
4.2
Section 54B of the Act, claim for deduction under which has been directed for verification and examination in the set aside proceedings, reads as under:
Capital gain
