KK LEISURE & TOURISM INTERNATIONAL (P) LTD,KANNUR vs. THE DCIT CENTRAL CIRCLE 2, KOZHIKODE
In the result, the assessee’s appeals are allowed, and it’s stay applications dismissed as infructuous
ITA 508/COCH/2023[2008-09]Status: DisposedITAT Cochin13 Feb 2024AY 2008-09
Bench: Shri Sanjay Arora & Shri Manomohan Das
For Appellant: Shri Paven Ved, AdvocateFor Respondent: Smt. J.M. Jamuna Devi, Sr. D.R
Section 132Section 132(1)Section 133ASection 153ASection 153CSection 69C
reassess total income of such other person of such assessment year in the manner provided in section 153A.
4.3
The law in the matter, which would therefore need to be applied, is by now well-settled per a series of decisions by the Hon'ble Apex Court, viz., Super Malls
Pvt. Ltd. v. Pr.CIT [2020] 423 ITR 281
