M/S SKYLINE E TECH,KOCHI vs. ACIT CIRCLE 2(2), KOCHI
In the result, both the appeals of the assessee are allowed
ITA 268/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
loss of Rs.22,90,188. The above assessment was revised by the CIT-II, Kochi by order u/s. 263 of the Act dated
03.3.2011 setting aside assessment already passed u/s. 143(3) r.w.s.
147 dated 26.12.2008 for redoing the same. Subsequently notices were issued u/s. 143(2) on 27.11.2011. 4. During the assessment proceedings it was found that assessee firm
