SRI.V.J.FRANCIS M/S.LISCO COIR TEX,ALAPPUZHA vs. THE ACIT,, ALAPPUZHA
In the result, the appeals filed by the assessee are partly allowed for statistical purposes
ITA 65/COCH/2019[2012-13]Status: DisposedITAT Cochin22 Mar 2019AY 2012-13
Bench: Shri Chandra Poojari, Am & Shri George George K, Jm
For Appellant: Written submission by Smt.Lakshmi N., CAFor Respondent: Smt.A.S.Bindhu, Sr.DR
Section 143(3)Section 17(2)Section 192Section 194Section 40
147 of the I.T.Act was completed vide order dated 11.12.2014 by making following additions u/s 40(a)(ia) of the I.T.Act :
(i)
Disallowance of rent Rs.2,88,000
(ii)
Disallowance of terminal handling charges
Rs.6,40,432
4. Aggrieved by the reassessment order completed on 11.12.2014, the assessee preferred appeal to the first appellate authority. The CIT(A) confirmed