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 474/COCH/2022[2014-2015]Status: DisposedITAT Cochin29 Sept 2023AY 2014-2015
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
sections of the CFS. The same, listed separately, get split and, therefore, the availability of cash at any given date is not known, and would require being worked each time the source of investment oran outgoing is to be verified. No wonder, it has been not. The second deficiency in the said Statement is that it includes bank accounts
