M/S. LOVE IN ACTION SOCIETY,TRIVANDRUM vs. THE ITO (EXEMPTION), TRIVANDRUM
In the result, the appeal filed by the assessee is allowed
ITA 459/COCH/2018[2013-14]Status: DisposedITAT Cochin04 Feb 2019AY 2013-14
Bench: Shri Chandra Poojari, Am & Shri George George K, Jm
For Appellant: Sri.Sameer Kapoor, CAFor Respondent: Sri.Sudhansu Shekhar Jha, DR
Section 11(1)(d)Section 12ASection 143(3)Section 263
119; or
(d) the order has not been passed in accordance with any decision which is prejudicial to the assessee, rendered by the Jurisdictional High Court or Supreme Court in the case of the assessee or any other person.
7.1 The above section states that Pr.CIT or CIT may call for and examine the record of any proceeding under this