Search: reassessment u/s 147

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Section 14A18 Section 143(3)12 Section 3612 Section 1476 Section 1446 Section 36(1)(viii)6 Disallowance6 Limitation/Time-bar6

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

ITA 393/COCH/2023[2011-12]Status: DisposedITAT Cochin13 Aug 2024AY 2011-12

Bench: Shri Satbeer Singh Godara & Shri Amarjit Singh

For Appellant: Sri.Gopi, CAFor Respondent: Sri.Sanjit Kumar Das, CIT-DR

Section 143(3)Section 144Section 147Section 14ASection 36Section 36(1)(viii)

short “the Act” hereinafter. Heard both the parties at length. Case files perused. 2 ITA Nos.393-399/Coch/2023. Federal Bank Limited. 2. We come to the assessee’s “lead” appeal ITA No.393/Coch/2023 for assessment year 2011-2012, raising inter alia the following substantive grounds:- “I. a) The Ld. CIT(4)) erred in upholding the validity of re- opening of assessment