M/S SKYLINE E TECH,KOCHI vs. ACIT CIRCLE 2(2), KOCHI
In the result, both the appeals of the assessee are allowed
ITA 268/COCH/2023[2005-06]Status: DisposedITAT Cochin03 Jan 2025AY 2005-06
Bench: Shri Prashant Maharishi & Shri Keshav Dubey
For Appellant: Shri Radhesh Bhatt, CAFor Respondent: Shri Sanjit Kumar Das, CIT(DR)
Section 143(2)Section 143(3)Section 250Section 263Section 32Section 32(1)Section 47
reassessment it was found that assessee has outstanding gratuity of Rs.2,26,052, sales tax of Rs.3,65,230 and leave encashment of Rs.41,160 which were not paid before the due date of filing of return of income and hence the same are not allowable in terms of provisions of section 43B
