SREEKUMARI AMMA,THIRUVANANTHAPURAM vs. DCIT, CENTRAL CIRCLE, THIRUVANANTHAPURAM, THIRUVANANTHAPURAM
In the result, the appeal filed by the assessee is allowed for statistical purposes
ITA 603/COCH/2022[2013-2014]Status: DisposedITAT Cochin20 Jan 2023AY 2013-2014
Bench: Smt. Beena Pillai & Ms. Padmavathy S
For Appellant: NoneFor Respondent: Smt. J M Jamuna Devi, Sr DR
Section 132Section 143(3)Section 153A
House in ITA No 2359/Del/2019. 4.4 The Assessing Officer reported that the appellant failed to produce the trip sheets of the motor cars to prove that the same were exclusively used for the purposes of business.
4.5 The submissions made and decisions relied on by the appellant and the report of the Assessing officer are carefully considered.
Having made
