KALLUMALA AGRICULTURAL COOPERATIVE BANK LTD NO HW 14,ALAPPUZHA vs. ITO, WARD 2, THIRUVALLA
In the result, appeal filed by the assessee is partly allowed
ITA 119/COCH/2025[2015-16]Status: DisposedITAT Cochin30 Jun 2025AY 2015-16
Bench: Shri Inturi Rama Rao, Am & Sonjoy Sarma, Jm
For Appellant: Shri Sabu C S, CAFor Respondent: Smt. Leena Lal, Sr. D.R
Section 139(1)Section 147Section 148Section 271BSection 275Section 44ASection 80P
2. Since the identical facts and issues are involved in these two appeals, these were heard together and disposed of vide this common order.
Kallumala Agricultural Cooperative Bank Ltd vs. ITO
3. For the sake of clarity and convenience, the facts involved in ITA No.
118/Coch/2025, AY 2013-14 are stated herein under.
4. Briefly the facts of the case