THE DCIT, COCHIN vs. M/S APPOLLO TYRES LTD, COCHIN
In the result, the appeal filed by the Revenue is allowed for statistical purposes
ITA 53/COCH/2017[1993-94]Status: DisposedITAT Cochin01 Jan 2018AY 1993-94
Bench: Shri George George K, Jm & Shri Manjunatha G, Am
For Appellant: Sri. A.Santhom Bose [CIT-DR]For Respondent: Sri. V.Sathyanarayanan, CA
Section 143Section 143(3)Section 147Section 234BSection 234B(1)Section 234B(3)Section 234B(4)Section 263
147 only subsequent to a regular assessment u/s 143(3) of the Act, and such reassessment followed by various
Appellate orders and the consequential orders of the AO giving effect to such Appellate orders have only reduced the assessed income from the amount assessed in the regular assessment u/s 143(3).
Therefore, the applicable interest is to be calculated u/s
