POTTOLIL AGRO MILLS,PERUMBAVOOR vs. INCOME TAX OFFICER, ALUVA
In the result, the appeal of the assessee bearing ITA No
ITA 664/COCH/2025[2017-18]Status: DisposedITAT Cochin30 Oct 2025AY 2017-18
Bench: Shri Inturi Rama Rao, Am & Shri Anikesh Banerjee, Jm
For Appellant: Shri Mathew Joseph, CAFor Respondent: Smt. Leena Lal, Sr. D.R
Section 115BSection 143(3)Section 2(1)(a)Section 250Section 3Section 69A
68, 69, 69A, 69B, 69C or section 69D of the I.T Act, the income
tax payable shall be charged @ 60% plus surcharge @ 25% of such tax.”
4.
The Ld. DR argued & relied on the order of the revenue
authorities.
5.
We have carefully considered the rival submissions and
examined the material available on record. The brief facts of the
case