JANATHA TRADING CORPORATION,ALUVA vs. THE DCIT, ALUVA

In the result, the appeals filed by the assessee are partly allowed for statistical purposes

Bench: S/Shri Chandra Poojari, Am & George George K., Jm I.T.A. Nos.303/Coch/2014 & 128/ Coch/2016 Assessment Year : 2008-09 & 2010-11 M/S. Janatha Trading Vs. The Deputy Commissioner Of Corporation, Market Road, Income-Tax, Circle-1, Aluva. Aluva. [Pan: Aabfj 8478K]

246 of the Income-tax Act, 1961, that, if the assessee is aggrieved by an assessment made under section 143(3), whether the same is made following the procedure prescribed under section 143 or following the procedure prescribed under section 144B, he is entitled to file an appeal against the said assessment. Merely because the assessee failed to file

M/S.JANATHA TRADING CORPORATION,ERNAKULAM vs. THE ACIT, ALUVA

In the result, the appeals filed by the assessee are partly allowed for statistical purposes

S/Shri Chandra Poojari, Am & George George K., Jm I.T.A. Nos.303/Coch/2014 & 128/ Coch/2016 Assessment Year : 2008-09 & 2010-11 M/S. Janatha Trading Vs. The Deputy Commissioner Of Corporation, Market Road, Income-Tax, Circle-1, Aluva. Aluva. [Pan: Aabfj 8478K]