ACIT, ERNAKULAM vs. APPOLO TYRES LTD, COCHIN
In the result, the Revenue’s appeals as well as the Assessee’s COs, are allowed
ITA 139/COCH/2020[2009-10]Status: DisposedITAT Cochin30 Nov 2023AY 2009-10
Bench: Shri Sanjay Arora & Shri Manomohan Das
For Appellant: Shri Joseph Markose, AdvocateFor Respondent: Sh. Sanjit K. Das, CIT-DR and Smt
Section 147
144C of the Income Tax Act, 1961 ("the Act") by the Commissioner of Income Tax (Appeals)-1, Kochi [CIT(A)] vide a common order dated 10.12.2019, with corresponding Cross Objections (COs.) by the assessee.
2. The sole issue arising in the instant appeals, projecting though several grounds, is the maintainability of the reassessment proceedings, found as not maintainable
