THE FEDERAL BANK LTD,ALUVA vs. THE ACIT, KOCHI
In the result, appeals of the Assessee and revenue for AY 2008-09 to 2010-
ITA 747/COCH/2019[2010-11]Status: DisposedITAT Cochin12 Dec 2022AY 2010-11
Bench: Shri N. V. Vasudevan & Ms. S. Padmavathy
For Appellant: Shri Rajesekharan, CA and Shri K.Gopi, CAFor Respondent: Smt. J. M. Jamuna Devi, Sr. DR, Cochin
Section 147Section 14ASection 154
reassess under section 147 or pass an order enhancing the assessment or reducing a refund already made or otherwise increasing the liability of the assessee under section 154, for any assessment J year beginning on or before the 1st day of April, 2001."
The Hon’ble Court observed that sub-sections (2) and (3) were introduced to the main section
