Search: reassessment

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Section 271(1)(c)9 Section 80H5 Section 143(3)3 Section 80I2 Section 372 Section 271(1)(C)2 Section 271(1)2 Penalty2 Reassessment2 Addition to Income

SHRI.PRAKASH R. NAIR,KOLLAM vs. DCIT, KOLLAM

In the result, the assessee’s appeal is partly allowed for statistical purposes

ITA 141/COCH/2021[2000-2001]Status: DisposedITAT Cochin17 Jan 2024AY 2000-2001

Bench: Shri Sanjay Arora & Shri Manomohan Dasprakash R. Nair Dy.Cit, Central Circle Prop. Dhanya Foods Kollam Kochuppilammoodu Vs. Kollam 691001 [Pan:Abfpn4424P] (Appellant) (Respondent)

For Appellant: Shri R. Vijayaraghavan, AdvocateFor Respondent: Smt. J.M. Jamuna Devi, Sr. D.R

Section 143(1)Section 148(1)Section 271(1)(c)Section 274Section 80Section 801A(9)Section 80HSection 80I

reassessment. The same would: (a) prove that the omission has no bearing on the valuation of closing stock; and (b) that the goods sold at low rates were also, similarly, purchased at a lower price, proving the assessee’s case of the said sale being, as stated, of low grade varieties. Though, surely, it would still be at a loss

SHRI.PRAKASH R. NAIR,KOLLAM vs. DCIT, KOLLAM

SHRI.PRAKASH R. NAIR,KOLLAM vs. DCIT, KOLLAM

KINGS INFRA VENTURES LTD,THEVARA vs. ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE 1 (2), KOCHI, KOCHI

SMT. AMINA ANVAR,KOLLAM vs. THE DCIT, CIRCLE 1, ALAPPUZHA, ALAPPUZHA