VRINDAVAN BUILDERS PVT KTD,NAGALAND vs. ACIT CENTRAL CIRCLE, KOLLAM
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 696/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
147 of the Act.
2. That the Ld. CIT(A) has erred in upholding the additions made by the Ld. A.O. without following the procedure of enquiry/assessment provided under section 142(1), 142(2) and 142(3) of the Act.
3. That the Ld. CIT(A) has erred in upholding addition of Rs.
25,00,000/- made
