M/S THE KASARAGOD TODDY TAPPERS AND SHOP WORKERS CO-OP SOCIETY LTD,KASARGOD vs. ITO WARD -1, KASARGOD

In the result, the appeals by the assessee are dismissed as not maintainable

Bench: Shri Sanjay Arora & Shri Aby T.Varkey

section 147 read with sec. 143(3) of the Income Tax Act, 1961 (‘the Act’ hereinafter), both dated 15.01.2015, for assessment years (AYs.) 2010-11 and 2011-12, by the National Faceless Appeal Centre (‘CIT(A)’ for short) vide separate orders dated 30.03.2022. 2. The appeals raising common issues, were posted for hearing and, accordingly, heard together. The appeals