ARUN THOMAS,CHENGANNUR, ALAPPUZHA, KERALA vs. ACIT, CIRCLE,THIRUVALLA
In the result, the appeals filed by the assessee are dismissed
ITA 768/COCH/2023[2017-2018]Status: DisposedITAT Cochin21 Oct 2024AY 2017-2018
Bench: Shri Waseem Ahmed & Shri Soundararajan K.
For Appellant: Shri Suresh Kumar, CAFor Respondent: Shri Sanjit Kumar Das, CIT-DR
Section 144ASection 37Section 37(1)Section 45
68,28,669/- after making reference to the judgement of the Hon'ble
Kerala High Court dated 30.10.2017 in the own case of the assessee. On appeal the learned CIT(A) confirmed the same.
4. Being aggrieved by the order of the learned CIT(A), the assessee is in appeal before us.
5. The learned A.R. fairly admitted that