CHENGAZHASSERIL THOMAS KURIAN,KOTTAYAM vs. ACIT CENTRAL CIRCLE KOTTAYAM, KOTTAYAM
In the result, the appeals by the assessees are partly allowed and partly allowed for statistical purposes
ITA 472/COCH/2022[2011-2012]Status: DisposedITAT Cochin29 Sept 2023AY 2011-2012
Bench: Shri Sanjay Arora, Accountantmemberand Shri Manomohan Das, Judicialmember
For Appellant: Shri Joseph Markose, AdvocateFor Respondent: Smt. J.M. Jamuna Devi, Sr. D.R
Section 132Section 132(4)Section 139(4)Section 143(1)Section 143(2)Section 143(3)Section 153ASection 64
153A of the Act by the Assessing Officer (AO).
3. We shall proceed assessee-wise and year wise.
I.
Shri C.T. Kurian
A.
AY 2011-12
1. The return of income for this year was in the first instance filed on 31.5.2013
admitting an income of Rs.2,13,840. The same, a valid return