THE ACIT, CEN-CIRCLE-1, KOZHIKKODE, KOZHIKKODE vs. M/S.ARDRA ASSOCIATES, THRISSUR

In the result, the appeals of the assessee are allowed and the appeals of

Bench: S/Shri Chandra Poojari, Am & George George K., Jm I.T.A. Nos. 374 To 379/Coch/2017 Assessment Years : 2008-09 To 2012-13 & 2014-15

164 TTJ (Pat) 786 wherein it was held that where the DVO's report was, however, received after the completion of assessment proceedings and finalization of the assessment order the addition so confirmed by the CIT(A) is bad in law and the AO is directed to delete the addition so made. Similar views were also upheld by the Special

M/S.ARDRA ASSOCIATES,TRICHUR vs. THE DCIT, CALICUT

In the result, the appeals of the assessee are allowed and the appeals of