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Section 10A24 Section 10B20 Section 14712 Section 143(3)8 Section 1488 Section 109A4 Deduction4 Reassessment4 Reopening of Assessment4 Limitation/Time-bar4 Revision u/s 2634

KRYTHIUM SOLUTIONS P.LTD,KOCHI vs. THE ACIT, KOCHI

In the result, the appeals filed by the assessee are partly allowed for statistical purposes

ITA 161/COCH/2020[2007-08]Status: DisposedITAT Cochin24 Jul 2020AY 2007-08

Bench: Shri George George K

For Appellant: Sri.Raja Kannan, AdvocateFor Respondent: Sri.Mritunjaya Sharma, Sr.DR

Section 109ASection 10ASection 10BSection 143(3)Section 147Section 148

109A of the I.T.Act. The A.O. relied on the judgment of the Hon’ble Delhi High Court in the case of CIT v. Regency Creations Ltd [(2013) 353 ITR 326 (Delhi)]. The assessee had made alternative claim u/s 10A of the I.T.Act before the A.O. when the assessments were reopened for assessment years 2007- 2008 to 2009-2010. The alternative