KERALA TRANSPORT DEVELOPMENT FINANCE CORPORATION LTD,TRIVANDRUM vs. THE PCIT , TRIVANDRUM
In the result, appeal filed by the assessee stands allowed
ITA 443/COCH/2023[2018-19]Status: DisposedITAT Cochin15 Jul 2025AY 2018-19
Bench: Shri Inturi Rama Rao, Am & Sonjoy Sarma, Jm Assessment Year:2018-19 Kerala Transport Development Finance .......... Appellant Corporation Limited, Thiruvananthapuram. Pan: Aabck1318F Vs.
For Appellant: Smt. Anoopa, AdvocateFor Respondent: Smt. Veni Raj, CIT-DR
Section 115JSection 143(3)Section 263Section 32
1,19,35,132/-. Against the said return of income, the assessment was completed U/s. 143(3) r.w.s 143(3A) & 143(3B) of the Act vide order dated
23/03/2021 accepting the returned income. Subsequently, on review of the assessment record, the Ld. PCIT, Trivendrum, formed an opinion that the assessment order erroneous and prejudicial to the interests of the Revenue
