THE FEDERAL BANK LTD,ALUVA vs. THE ACIT, KOCHI
In the result, appeals of the Assessee and revenue for AY 2008-09 to 2010-
ITA 275/COCH/2020[2014-15]Status: DisposedITAT Cochin12 Dec 2022AY 2014-15
Bench: Shri N. V. Vasudevan & Ms. S. Padmavathy
For Appellant: Shri Rajesekharan, CA and Shri K.Gopi, CAFor Respondent: Smt. J. M. Jamuna Devi, Sr. DR, Cochin
Section 147Section 14ASection 154
section 251(1)(a) provided that CIT(A) may set aside the assessment and refer the case back to the Assessing Officer for making a fresh assessment in accordance with the directions given by the Commissioner (Appeals) and after making such further inquiry as may be necessary, the Assessing Officer shall thereupon proceed to make such fresh assessment and determine