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 163/COCH/2020[2009-10]Status: DisposedITAT Cochin24 Jul 2020AY 2009-10
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
129 (C). The decision of the High Court of Delhi came subsequent to completion of scrutiny assessment under Section 143(3), and therefore cannot be the ground/reason for re-opening of the assessment.
The re-assessment made under Section 147 will be invalid, if the assessing authority allowed the claim after verification of the records, under the scrutiny assessment under
