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1 result for “reassessment u/s 147”+ Transfer Pricingclear

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Section 40A(3)4

M/S THE REGIONAL AGRO INDUSTRIAL DEVELOPMENT COOPERATIVE OF KERALA LTD,KANNUR vs. ASST. COMMISSIONER OF INCOME TAX, CIRCLE-1, KANNUR RANGE

ITA 563/COCH/2025[2010-11]Status: DisposedITAT Cochin18 Nov 2025AY 2010-11

Bench: The Tribunal Within The Time Prescribed. Accordingly, The Delay Of 69 Days In Filing The Present Appeal Is Condoned.

For Appellant: Shri Suresh KumarFor Respondent: Smt. Leena Lal
Section 143(3)Section 147Section 148Section 250Section 40A(3)

147 of the Income Tax Act, 1961 for the Assessment Year 2010-2011. 1.1. There is a delay of 69 days in filing the present appeal. In the application seeking condonation of delay it has been explained that the Accountants Manager who had been responsible for handling Assessment Year 2010-2011 income tax matters was on Medical Leave prior