SMT.K.B.SONY,COCHIN vs. THE DCIT, COCHIN

In the result, i) The appeal of the assessee in ITA No

Bench: S/Shri Chandra Poojari, Am & George George K., Jm

68 of the Act is justified. This ground of appeal of the assessee is rejected. 11. The next ground is with regard to addition of Rs.2,45,198/- as agricultural income as undisclosed income. 11.1 The facts are that assessee claimed Rs.2,45,198/- as agricultural income. The Assessing Officer relied on Part-IV of the Finance Act which elaborates

M/S.KOTTAKKAL WOOD COMPLEX,KOTTAKKAL vs. THE ITO, TIRUR

In the result, the appeals of the assessee are allowed and the Stay Petitions

Bench: S/Shri Chandra Poojari, Am & George George K., Jm