K.K.BUILDERS,KANNUR vs. DCIT, KOZHIKKODE
In the result, appeal of the assessee is dismissed
ITA 235/COCH/2023[2010-2011]Status: DisposedITAT Cochin01 Aug 2025AY 2010-2011
Bench: Shri Inturi Rama Rao, Am & Shri Sonjoy Sarma, Jm
For Appellant: Shri Arun Raj S, AdvocateFor Respondent: Shri Suresh Sivanandan, CIT-DR
Section 132Section 143(3)Section 153ASection 153D
depreciation
6,26,61,743
6. Being aggrieved by the above assessment order, the assessee filed an appeal before the CIT(A). It was contended before the CIT(A) that the assessment order passed by the AO is invalid as the JCIT had granted a mechanical approval u/sec. 153D of the Act and the additions cannot be made in absence
