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Section 143(3)11 Section 1325 Section 153A5 Section 153C5 Section 143(1)2 Section 11(1)(d)2

MR. PREM MUKUNDAN ,ERNAKULAM vs. THE ITO WARD-2(2), KOCHI, KOCHI

In the result, appeals of the assessee are allowed

ITA 790/COCH/2022[2011-2012]Status: DisposedITAT Cochin03 Mar 2023AY 2011-2012

Bench: Shri George George K. (Judicial Member), Ms. Padmavathy S. (Accountant Member)

For Appellant: Shri Deepak Padmanabhan, CAFor Respondent: Smt. J.M. Jamuna Devi, Sr. DR

Section 143(1)Section 192Section 199Section 250

house property and interest. In the said return of income the assessee had declared interest income of his deceased wife from SBI and Canara Bank and claimed TDS credit on the same. Intimation under Section 143(1) of the Act was issued on 13.02.2013, disallowing TDS credit in the name of assessee’s wife. 4. Aggrieved, assessee filed appeal before

MR. PREM MUKUNDAN ,ERNAKULAM vs. THE ITO WARD-2(2), KOCHI, KOCHI

MR. PREM MUKUNDAN ,ERNAKULAM vs. THE ITO WARD-2(2), KOCHI, KOCHI

MRS.REENA JOSE,PATHANAMTHITTA vs. THE DCIT, CEN-CIRCLE,, KOTTAYAM

MRS.GRACY BABU,ADOOR P.O., PATHANAMTHITTA vs. THE DCIT, CEN-CIRCLE, KOTTAYAM

SRI.JOSE THOMAS,ADOOR P.O., PATHANAMTHITTA vs. THE ACIT,CEN-CIRCLE, KOTTAYAM

MRS.GRACY BABU,ADOOR P.O., PATHANAMTHITTA vs. THE DCIT, CEN-CIRCLE, KOTTAYAM

SRI.JOSE THOMAS,ADOOR P.O., PATHANAMTHITTA vs. THE ACIT,CEN-CIRCLE, KOTTAYAM

CARMEL CONVENT ,THIRUVANANTHAPURAM vs. ITO EXEMPTION WARD, TRIVANDRAM, THIRUVANANTHAPURAM