M/S SKYLINE E TECH,KOCHI vs. ACIT CIRCLE 2(2), KOCHI
In the result, both the appeals of the assessee are allowed
ITA 269/COCH/2023[2005-06]Status: DisposedITAT Cochin03 Jan 2025AY 2005-06
Bench: Shri Prashant Maharishi & Shri Keshav Dubey
For Appellant: Shri Radhesh Bhatt, CAFor Respondent: Shri Sanjit Kumar Das, CIT(DR)
Section 143(2)Section 143(3)Section 250Section 263Section 32Section 32(1)Section 47
147 of the Act dated 26.12.2008 passed by DCIT, Circle 2(2), Ernakulam was dismissed.
14. Assessee is aggrieved with the same and has preferred the appeal challenging the reopening of the assessment and disallowance u/s. 43B.
15. The brief facts of the case show that assessee is a partnership firm whose assessment on returned income of total loss
