SMT. MARIAMMA JOHN,KOTTAYAM vs. THE ITO< WD-2, THIRUVALLA, THIRUVALLA

In the result, the appeal of the assessee is partly allowed for statistical

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

section 68 wherein it was stated that where any sum is found credited in the books of an assessee maintained for any previous year and assessee offers no explanation about the nature and source thereof or the explanation offered by him/her was not satisfactory in the opinion of the Assessing Officer, the sum so credited may be charged

M/S.APOLLO TYRES LTD,COCHIN vs. THE PRINCIPAL COMMISSIONER OF INCOMETAX, COCHIN

In the result, the appeal filed by the assessee stands partly allowed for statistical purposes

Bench: Shri Inturi Rama Rao, Am & Shri Rahul Chaudhary, Jm Assessment Year: 2013-14 Apollo Tyres Ltd. .......... Appellant 3Rd Floor, Areekal Mansion, Panampilly Nagar, Kochi 682036 [Pan: Aaaca6990Q] Vs. Dcit, Corporate Circle-1(1), Kochi ......... Respondent Assessee By: Shri Abraham Joseph Markos, Adv. Revenue By: Shri Sanjit Kumar Das, Cit-Dr Date Of Hearing: 20.08.2025 Date Of Pronouncement: 01.09.2025