DESAI HOMES,ERNAKULAM vs. THE ACIT NON CORP CIRCLE 2(1), COCHIN
In the result, appeal filed by the assessee stands dismissed
ITA 316/COCH/2023[2017-18]Status: DisposedITAT Cochin11 Mar 2025AY 2017-18
Bench: Shri Inturi Rama Rao, Am & Shri Soundararajan K., Jm Assessment Year: 2017-18 Desai Homes .......... Appellant Dd Trade Tower, Kadavanthra Road Kaloor, Kochi 682017 [Pan: Aacfd0390E] Vs. Acit, Non-Corporte Circle 2(1) .......... Respondent C.R. Building, I.S. Press Road, Kochi 682018 Appellant By: Ms. Rohini Thampy, Ca Respondent By: Shri Sanjit Kumar Das, Cit-Dr Date Of Hearing: 03.02.2025 Date Of Pronouncement: 11.03.2025
For Appellant: Ms. Rohini Thampy, CAFor Respondent: Shri Sanjit Kumar Das, CIT-DR
Section 143(3)Section 263Section 80I
263 of Income Tax Act, 1961 (hereinafter
"the Act") for Assessment Year (AY) 2017-18. 2. Brief facts of the case are that the appellant is a partnership firm engaged in the business of builder and developer. The return of income for AY 2017-18 was filed on 29.10.2017 and the same was
2
Desai Homes revised on 30.10.2018 declaring