SREEKUMARI AMMA,THIRUVANANTHAPURAM vs. DCIT, CENTRAL CIRCLE, THIRUVANANTHAPURAM, THIRUVANANTHAPURAM
In the result, the appeal filed by the assessee is allowed for statistical purposes
ITA 605/COCH/2022[2015-2016]Status: DisposedITAT Cochin20 Jan 2023AY 2015-2016
Bench: Smt. Beena Pillai & Ms. Padmavathy S
For Appellant: NoneFor Respondent: Smt. J M Jamuna Devi, Sr DR
Section 132Section 143(3)Section 153A
disallowance made.
10. The Ld.DR relied on the order of CIT(A).
11. We have heard the rival submissions and perused the material on record.
We notice that in the case law relied on by the ld AR Meeta Gutgutia (supra) it is held that –
60. In Kabul Chawla (supra), the Court also took note of the decision
