M/S PERINGATTU HEALTH FOUNDATION PRIVATE,ERNAKULAM vs. ITO CORPORATE WARD 2(3), KOCHI
In the result, the assessee’s appeal is partly allowed
ITA 23/COCH/2023[2014-15]Status: DisposedITAT Cochin28 Nov 2023AY 2014-15
Bench: Shri Sanjay Arora, Am &Shri Manomohan Das, Jm
For Appellant: Smt. Parvathi Ammal, CAFor Respondent: Smt. J.M. Jamuna Devi, Sr. DR
Section 12Section 143(3)Section 22Section 24(1)(b)
section 143(3) of the Income Tax Act, 1961 (‘the Act’) dated 14.12.2016 for assessment year (AY)
2014-2015. 2. The appeal, filed on 09.01.2023, is delayed by 148 days. It is accompanied by a sworn affidavit of even date by Dr. Thampi Mathew, Executive Director and Principal Officer, also signing the appeal memo before the first appellate authority