SRI.V.I. GEORGE KUTTY,KOLLAM vs. THE ITO,, KOLLAM
In the result, the appeals filed by the assessee are allowed
ITA 107/COCH/2021[2004-05]Status: DisposedITAT Cochin09 Nov 2021AY 2004-05
Bench: Shri Chandra Poojari, Am & Shri George Mathan, Jm
For Appellant: Shri T.M. Sreedharan, AdvocateFor Respondent: Smt. J.M. Jamuna Devi, Sr. DR
Section 144Section 148Section 271Section 271(1)(c)
Sections 234A and 234B. These assessment orders have acquired finality since no appeal has been filed.
4. The appeals filed by the assessee are belated. The petition for Condonation of delay is also submitted. The reasons for the delay are also stated in the affidavit submitted along with the petition for Condonation of delay. The assessee discontinued the business soon