VERAMBALLY THAZHIKUNIYIL VINODAN,KOZHIKODE vs. THE JOINT COMMISSIONER OF INCOME TAX, KOCHI
In the result, the appeal filed by the assessee is dismissed\nOrder pronounced in the open court on 06th August, 2025
ITA 350/COCH/2025[2016-17]Status: DisposedITAT Cochin06 Aug 2025AY 2016-17
For Appellant: \nShri R. Krishnan, CAFor Respondent: \nShri Sanjit Kumar Das, CIT-DR
Section 139(1)Section 143(3)Section 153ASection 269SSection 271DSection 274
capital gain in the return\nof income u/s 139(1) by showing the actual sale consideration of Rs.\n13,72,99,000/-. Therefore, the ratio of the decision of the Hon'ble\nKerala High Court in the case of CIT vs. M/sAl-Ameen Educational\nTrust in ITA Nos. 199 & 203/2013, dt. 13/03/2018 is squarely\napplicable as the assessee failed to show
