SILLS KARINGATTIL JOSE,NEDUMKANDOM vs. ITO WARD 2, THODUPUZHA

Appeal is partly allowed for statistical purpose

Bench: Shri Satbeer Singh Godara & Shri Amarjit Singhsils Karingattil Jose Income Tax Officer Np 3/406, Karingattil Ward - 2, House, Munnar Road Thodupuzha Vs. Nedumkandom P.O. [Pan: Afopj8789C] (Appellant) (Respondent)

11 UA(1 )(c)(b). 15. Mr. B S. Soparkar, learned counsel appearing for the assessee would support the order of the Commissioner of Income-tax (Appeals) holding that the provisions of section 56(2)(vii)(c) cannot be invoked as was rightly held by the appellate authority, as what was found by the appellate 12 Sils Karingattil Jose