DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, KOLLAM, KOLLAM vs. VRINDAVAN BUILDERS PRIVATE LIMITED, KERALA
In the result, the appeals filed by the assessee for assessment years 2012-13 to 2017-18 are allowed and the appeals filed by Revenue for assessment years 2013-14 to 2017-18 are dismissed
ITA 732/COCH/2024[2013-14]Status: DisposedITAT Cochin09 Jun 2025AY 2013-14
Bench: Shri Inturi Rama Rao, Am & Shri Soundararajan K., Jm
For Appellant: Shri S.K. Tulsiyan, AdvocateFor Respondent: Shri Suresh Sivanandan, CIT-DR
Section 132Section 143(3)Section 148
12. At the first instance we shall take up the assessee’s appeal which goes to the root of the matter. The assessee company raises the following grounds of appeal: -
“1a.
That on the facts and in the circumstances of the case, the assumption of jurisdiction u/s 147 by the Ld. Assistant
Commissioner of Income-tax, Central Circle, Kollam
(hereinafter
