M/S SANTHIMADOM HERBAL CITY TRUST,ERNAKULAM vs. ACIT CENTRAL CIRCLE -2, KOCHI
In the result, the assessee’s appeals are partly allowed
ITA 920/COCH/2022[2008-09]Status: DisposedITAT Cochin14 Nov 2023AY 2008-09
Bench: Shri Sanjay Arora, Am & Shri Manomohan Das, Jm
For Appellant: Sri.Mathew Joseph, CAFor Respondent: Smt.J.M.Jamuna Devi, Sr.DR
Section 132Section 144Section 153ASection 153C
145 ITR 186 (SC); and Jamna Prasad Kanhaiyalal v. CIT [1981] 130 ITR 244 (SC). The accounts, it may be appreciated, only form part of the assessee’s explanation. It is this that led us to state of the addition for both the years being on account of unexplained investment; its routing through accounts, where so, notwithstanding, which cannot
