SRI.P.V.RAVINDRAN,KANNUR vs. THE ITO, KANNUR
In the result, both the appeals filed by the assessee stands allowed
ITA 302/COCH/2020[2014-15]Status: DisposedITAT Cochin14 Sept 2022AY 2014-15
Bench: Shri. Chandra Poojari & Smt. Beena Pillai
For Appellant: Shri T.M. Sreedharan, AdvFor Respondent: Shri Shantam Bose, CIT DR
Section 115BSection 263Section 3(1)(b)Section 68
133A of the act. The assessee has not preferred appeal against the Assessing officer's action in assessing the said amount of Rs. 6,00,000/- to tax (vide Assessment order dated
27.09.2017)
In view of the above discussion, I am of the considered opinion that the action of the Assessing Officer in taxing the amount