REENA ENGINEERS AND CONTRACTORS PRIVATE LTD,PANAJI vs. ACIT, CENTRAL CIRCLE-1, CALICUT
In the result, the appeals filed by the assessee stand partly allowed statistical purposes
ITA 270/COCH/2021[2016-2017]Status: DisposedITAT Cochin31 Jul 2025AY 2016-2017
Bench: Shri Inturi Rama Rao, Am & Shri Sonjoy Sarma, Jm
For Appellant: Shri G. Surendranath Rao, CAFor Respondent: Shri Suresh Sivanandan, CIT-DR
Section 132Section 139(1)Section 143Section 143(3)Section 153Section 153ASection 80
1). It is seen that the department resists any new or subsequent claim in the return filed under section 153A, primarily on the plea that such assessments are for the benefit of the revenue rather than the assessee. The predominant view of the department in this regard is the return filed under section 153A is a consequence of search action
