VRINDAVAN BUILDERS PVT LTD,NAGALAND vs. ACIT, CENTRAL CIRCLE, KOLLAM
In the result, the appeals filed by the assessee for assessment years 2012-13 to 2017-18 are allowed and the appeals filed by Revenue for assessment years 2013-14 to 2017-18 are dismissed
ITA 695/COCH/2024[2012-13]Status: DisposedITAT Cochin09 Jun 2025AY 2012-13
Bench: Shri Inturi Rama Rao, Am & Shri Soundararajan K., Jm
For Appellant: Shri S.K. Tulsiyan, AdvocateFor Respondent: Shri Suresh Sivanandan, CIT-DR
Section 132Section 143(3)Section 148
cash deposits on protective basis videassessment order dated 18.03.2020 passes u/s.
143(3) r.w.s. 147 of the Act.
6. Being aggrieved, an appeal was filed before the CIT(A).
contesting that the very initiation of reassessment proceedings are
4
ITA 695 to 700 & 732 to 736/Coch/2024
Vrindavan Builders Pvt. Ltd.
void in law as the AO had deliberately not followed