Search: reassessment u/s 147

2 results for “reassessment u/s 147”+ Section 144C(5)clear

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Key Topics

Section 1478 Reassessment2 Reopening of Assessment2

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

ACIT, ERNAKULAM vs. APPOLO TYRES LTD, COCHIN

In the result, the Revenue’s appeals as well as the Assessee’s COs, are allowed