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Section 26320 Section 143(3)12 Section 409 Deduction6 Section 80H5 Section 1485 Reassessment5 Addition to Income5 Section 143(1)4 Section 2(15)

M/S.US TECHNOLOGY INTERNATIONAL P. LTD,TRIVANDRUM vs. THE JCIT, TRIVANDRUM

In the result, the appeal filed by the assessee is allowed

ITA 247/COCH/2017[2009-10]Status: DisposedITAT Cochin23 Jul 2018AY 2009-10

Bench: Shri Chandra Poojari, Am & Shri George George K, Jm

For Appellant: Sri.M.Raghunathan SFor Respondent: Sri.Santam Bose

Section 10ASection 10BSection 143(1)Section 143(3)Section 144CSection 263

reassessment order, audited financial statement of the assessee-company etc. The learned AR submitted that order passed u/s 263 of the I.T.Act, was barred by limitation. It was submitted that the said issue is covered in favour of the assessee by the judgment of the Hon’ble Apex Court in the case of CIT v. Alagendran Finance Ltd. [(2007) 293

M/S.US TECHNOLOGY INTERNATIONAL P. LTD,TRIVANDRUM vs. THE JCIT, TRIVANDRUM

M/S.US TECHNOLOGY INTERNATIONAL P. LTD,TRIVANDRUM vs. THE JCIT, TRIVANDRUM

THE CHOICE FOUNDATION,COCHIN vs. THE ACIT, COCHIN

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

MUTHOOT FINCORP LIMITED,TRIVANDRUM vs. ITO,CIRCLE CENTRAL, TRIVANDRUM

MUTHOOT FINCORP LIMITED,THIRUVANANTHAPURAM vs. JCIT, SPECIAL RANGE, THIRUVANANTHAPURAM

MUTHOOT FINCORP LIMITED,THIRUVANANTHAPURAM vs. JCIT, SPECIAL RANGE, THIRUVANANTHAPURAM