SRI.PELEXY K. VARGHESE,MUVATTUPUZHA vs. THE DCIT, COCHIN

In the result, the appeals filed by the assessee in ITA Nos

Bench: S/Shri Chandra Poojari, Am & George George K., Jm

1) of the Act or on account of period of limitation to issue notice u/s. 143(2) of the Act, therefore, no assessment could be framed u/s. 153C of the Act. We find force in the argument of the Ld. AR. The assessment 10 I.T.A. Nos.270 to 276/Coch/2016 or re-assessment proceedings u/s. 153C r.w.s. 153A of the Act arises

SRI.PELEXY K. VARGHESE,MUVATTUPUZHA vs. THE DCIT, ERNAKULAM

In the result, the appeals filed by the assessee in ITA Nos