ECO VISION PROPERTIES PRIVATE LIMITED,THRISSUR, KERALA vs. DCIT, CIRCLE-1(1) & TPS, THRISSUR
In the result, the appeal of the assessee is allowed
ITA 59/COCH/2025[2020-2021]Status: DisposedITAT Cochin11 Jun 2025AY 2020-2021
Bench: Shri Inturi Rama Rao & Shri Sonjoy Sarmaassessment Years: 2020-21 Eco Vision Properties Pvt Ltd Dcit, Circle-1(1) & Tps, V. Thirissur Edattukaran House, Varandarapilly, Thrissur, Kerala- 680303. Pan : Aadce2329J. (Appellant) (Respondent) Appellant By : Shri Vipin K K, Ca Respondent By : Smt. Leena Lal, Snr Ar. Date Of Hearing : 03.06.2025 Date Of Pronouncement : 11.06.2025 O R D E R Per Sonjoy Sarma: This Appeal Is Filed By The Assessee Against The Order Passed Under Section 154 Of The Income-Tax Act, 1961, By The Cpc, Bengaluru & Confirmed By The Commissioner Of Income Tax (Appeals), For The Assessment Year 2020–21 Vide Order Dated 28.11.2024. 2. The Primary Grievance Of The Assessee Is The Enhancement Of The Tax Rate From 25% To 30% By The Cpc Under Section 154, Despite The Assessee Being Otherwise Eligible For The Lower Tax Rate In Terms Of The Finance Act, 2019. 3. Brief Facts Of The Case Are That The Assessee Is A Domestic Company Engaged In Business & Had Filed Its Return Of Income
For Appellant: Shri Vipin K K, CAFor Respondent: Smt. Leena Lal, Snr AR
Section 115BSection 139(1)Section 143(1)Section 154
House, Varandarapilly,
Thrissur, Kerala- 680303. PAN : AADCE2329J.
(Appellant)
(Respondent)
Appellant by : Shri Vipin K K, CA
Respondent by : Smt. Leena Lal, Snr AR.
Date of Hearing
: 03.06.2025
Date of Pronouncement : 11.06.2025
O R D E R
Per Sonjoy Sarma:
This appeal is filed by the assessee against the order passed under Section 154 of the Income
