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Section 40A(2)4 Addition to Income4 Section 143(3)3 Section 92C3 Disallowance3 Section 1542 Section 102 Section 12A2 Section 115J2 Section 35

KKR AGRO MILLS P. LTD,ERNAKULAM vs. THE ACIT, COCHIN

In the result, appeal is allowed in favour of the assessee

ITA 328/COCH/2016[2010-11]Status: DisposedITAT Cochin19 Dec 2022AY 2010-11

Bench: Shri N. V. Vasudevan & Ms. Padmavathy Sassessment Year : 2010-11 Kkr Agro Mills Pvt. Ltd., Vs. Acit, Iii/678, Kkr Building, Okkal Kalady, Circle – 1(2), Ernakulam – 683 550. Kochi. Pan : Aabck 6542 K Assessee Respondent

For Appellant: Smt. Parvathy Ammal, CAFor Respondent: Smt. J M Jamuna Devi, Sr. AR

Section 40A(2)Section 40A(2)(a)

237 CTR 321). b) Even though the assessing officer has Referred to this decision in para 4.2.2- page 11 of the Order dated 28.3.2013, this decision has not been considered in a proper manner . The assessing officer has relied on Bombay high Court’s earlier decision in CIT Vs Shatrunjay Diamonds [ para 4.2.4 of the Order ] and has stated that

KKR AGRO MILLS P. LTD,ERNAKULAM vs. THE ACIT, COCHIN

PUSHPAGIRI MEDICAL SOCIETY,THIRUVALLA vs. ACIT, EXEMPTION CIRCLE, THIRUVANANTHAPURA, THIRUVANANTHAPURA

KKR AGRO MILLS P. LTD,ERNAKULAM vs. THE ACIT, COCHIN

PUSHPAGIRI MEDICAL SOCIETY,THIRUVALLA vs. ACIT, EXEMPTION CIRCLE, THIRUVANANTHAPURA, THIRUVANANTHAPURA

THE KERALA MINERALS AND METALS LTD.,KOLLAM vs. THE DICT, KOLLAM

M/S.APOLLO TYRES LTD,COCHIN vs. THE PRINCIPAL COMMISSIONER OF INCOMETAX, COCHIN

THE ACIT, COCHIN vs. M/S.MFAR HOTELS & RESORTS LTD, COCHIN