M/S SANTHIMADOM AYURNIKETHAN HEALTH RESORT & RESEARCH INSTITUTE TRUST,ERNAKULAM vs. ACIT CENTRAL CIRCLE-2, KOCHI

In the result, the assessee’s appeals are allowed for statistical purposes

Bench: Shri Sanjay Arora & Ms. Kavitha Rajagopal

u/s. 153C r/w s. 144 on 28.12.2010. The Tribunal, in appeal, set aside the assessment for fresh consideration vide it’s order dated 10.07.2013 (in ITA Nos. 223 to 227/Coch/2013 / copy on record); the relevant part of which reads as: ‘4.1 In the case of V N Radhakrishnan, a similar contention was raised by the department that the assessee

M/S SANTHIMADOM AYURNIKETHAN HEALTH RESORT & RESEARCH INSTITUTE TRUST,KOCHI vs. ACIT CENTRAL CIRCLE -2, KOCHI