THE SOUTH INDIAN BANK LIMITED,THRISSUR vs. PCIT, , THRISSUR
In the result, the appeal by the assessee is allowed
ITA 628/COCH/2024[2018-19]Status: DisposedITAT Cochin27 May 2025AY 2018-19
Bench: Shri Inturi Rama Raoshri Sandeep Singh Karhailthe South Indian Bank Limited, Head Office, Mission Quarters, Tb Road, Thrissur Kerala - 680001 ............... Appellant Pan : Aabct0022F V/S Pcit, Aayakar Bhavan, North Block, ……………… Respondent New Annex Building Mananchira, Kozhikode Kerala.
For Appellant: Shri Naresh C, CAFor Respondent: Shri Sanjit Kumar Das, CIT-DR
Section 142(1)Section 143Section 143(2)Section 143(3)Section 154Section 250Section 263Section 36(1)(vii)Section 36(1)(viia)Section 36(2)(v)
E R
PER SANDEEP SINGH KARHAIL, J.M.
The assessee has filed the present appeal against the impugned order dated 16/05/2024, passed under section 154 of the Income Tax Act, 1961
(“the Act”) by the learned Principal Commissioner of Income Tax, Kozhikode
(“learned PCIT”), rectifying the order dated 29/03/2023 passed under section 263 of the Act, for the assessment year
