M/S.MALANKARA PLANTATIONS LTD,KOTTAYAM vs. ACIT, CIR-1, KOTTAYAM

In the result, the appeal of the assessee is partly allowed for statistical

Bench: S/Shri Chandra Poojari, Am & George George K., Jm

u/s 143(3) read with section 147 of the Act in terms of first proviso to section 147of the Act and the learned Commissioner of Income Tax (Appeals) erred in law as well as on facts in confirming the said order of the Assistant Commissioner Circle I, Kottayam, passed under section 143(3) read with section 147

FEDERAL BANK LTD,KOCHI vs. ACIT CORP. CIRCLE-1(1 ) , KOCHI